Mono County

Welcome to the Assessor

  • About the Assessor's Office

    The county assessor must annually assess all taxable property in the county, except for state-assessed property, to the person owning, claiming, possessing, or controlling the property on January 1. The duties of the county assessor are to discover all assessable property, to inventory and list all taxable property, to develop and maintain a set of current maps delineating property ownership, to value the property, and to enroll the property on the local assessment roll for the support of local government.

     

  • Informal Assessment Review
    Proposition 8 Informal Assessment Review

    Decline in market value.

    NO FEE IS NECESSARY TO HAVE YOUR PROPERTY TAXES LOWERED
    There are many private firms sending advertisements to our residential property owners, advising them that, for a fee ranging from $100.00 to $180.00, they can get their property taxes lowered. This is a service that is provided free by the Assessor. The Assessor anticipates reviewing close to 6,000 residential properties for a reduction in value. The continued downturn in the residential market requires the Assessor to perform this review for each January 1st. If the market value is lower than the property owner’s factored base year value, the Assessor is required to place the lower of the two values on the assessment roll. The review will be automatic. If, by the first of September you feel your value is too high, please contact us at 760-932-5510 or fill out and return the Informal Assessment Review form. The Assessor's Office is committed to producing a correct assessment roll for all Mono County property owners.

     

  • Assessor Data Inquiry

    View the current Assessor's data online at Assessor Data Inquiry. You can look up assessed values and limited property charateristics here.

  • Proposition 13 and Factored Base Year Values

    Proposition 13 is a Constitutional amendment that limits the valuation and taxation of property in California. It was passed by the voters in June, 1978. Under Proposition 13, real property is reappraised only when a change in ownership occurs, or when new construction takes place. A change in ownership occurs when there is a transfer of property, whether the transfer is a purchase, a gift, an inheritance, a foreclosure, the addition or deletion of an owner, or any other means. New construction is any improvement to property that is not normal maintenance.

    Proposition 13 restricts both the tax rate and the rate of increase in valuation of real property as follows:

    • The maximum amount of property tax cannot exceed 1% of a property's taxable value, plus bonds approved by the voters, service fees, improvement bonds and special assessments.
    • A property's original base value is its 1975-76 market value. This value is automatically increased by a maximum of 2% annually (or less if the California consumer price index (CPI) is less than 2%). A new base value is set whenever there is a change in ownership or new construction. This base value is also increased by a maximum of 2% each year (factored base year value).

     

  • Formal Assessment Appeals

    If you do not agree with the Assessor’s opinion of value, you have the right to formally appeal your property tax assessment. To do this, you’ll need to contact the Mono County Clerk’s Office at (760) 932-5530 and ask for an ‘Application for Changed Assessment’ form. You must file the Application for Changed Assessment between July 2nd and November 30th. You will then have the opportunity to present your case in front of the Assessment Appeals Board at a later date.

  • Possessory Interest Information and FAQs

    Taxable Possessory Interests

    A taxable possessory interest may exist whenever there is a private, beneficial use of publicly-owned non-taxable real property.  Such interests are typically found where private individuals, companies, or corporations lease, rent, or use federal, state, or local government owned facilities and/or land for their own beneficial use.