MOBILE HOMES: Mobile homes sold new on or after July 1, 1980, are subject to property taxation. Most mobile homes sold prior to July 1, 1980, are not taxed by the county, but are registered annually with the State Department of Housing and Community Development (HCD). A mobile home placed upon a permanent foundation is subject to property taxation regardless of the date first sold new. Mobile home owners subject to property taxes may be eligible for the Homeowner's Exemption and the State Tax Assistance Programs. BOATS AND AIRPLANES: Boats and airplanes are assessable for property tax purposes. They are assessed annually at current market value in the county which the boat or airplane is habitually situated. Aircraft owners are required to file an annual Aircraft Property Statement (577), which is mailed by the Assessor’s office and is due by February 15. Note that boats are assessed by the Assessor’s office, rather than the DMV. The registration fee paid to the DMV does not contain a portion based on value. A Vessel Property Statement (576-D) is required to be filed annually for each boat valued at $100,000 or more. Statements are mailed by the Assessor’s office and due by April 1. Aircraft and boat owners, who do not receive their statement, should call our Marine and Aircraft Division at 530-621-5726.
The El Dorado County Assessor’s office offers a free program for filing property statements electronically through a secure Internet site. If you are required to file a 571-L Business Property Statement, or a 571-A Agricultural Property Statement, you are eligible to file electronically. Property statements are due on April 1 for 2021, but are granted a grace period through May 7 to file without penalty. Late-filers and those needing to submit amended statements may file electronically through May 31. After that, late-filers must complete a paper statement, which can be printed from the Forms section of this website. For any questions related to business personal property, please contact our office at 530-621-5716.
UNSECURED TAX ASSESSMENT INFORMATION: GENERAL INFORMATION: Taxable unsecured property located in El Dorado County on the lien date (January 1) is inventoried and assessed by the County Assessor. All owners of boats or aircraft valued at $100,000 or more, as well as all business owners with business personal property valued at $100,000 or more, are required by the State to reports these assets to the Assessor’s office. Please contact the Assessor’s office if you’re in doubt, as a penalty is assessed for failure to file (530-621-5726; 530-621-5716). Assessments are issued to the last known address reported to the Assessor. Assessments are released to the Auditor’s office in July and a tax bill is calculated, issued, and mailed to the address on the tax roll. Unsecured property sold or disposed of after the lien date is taxable for the full year. The law does not provide for proration of the tax assessment. For information about disputing a bill, please click here.
POSSESSORY INTERESTS: Any individual, group or corporation that has private use of publicly owned property is subject to a possessory interest assessment. CALAMITY CLAIM: State law authorizes the Assessor to re-evaluate any property sustaining a calamity loss of $10,000 or more, and to assist the property owner in complying with approved procedures to obtain property tax adjustments. AGRICULTURAL PRESERVE: Agricultural land owners who sign a contract with the County placing their land in Williamson Act (C.L.C.A.) have their agricultural land valued according to a special form of capitalization of income. The value is generally lower than the full cash value. Homesites, non-living improvements and outbuildings are valued on the same basis as other property under Proposition 13.