APPRAISAL OF OTHER TYPES OF PROPERTY
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 where the boat or airplane is habitually situated. Values may increase or decrease from year to year due to market fluctuations.
Property taxes for boats are assessed by the Assessor’s office and not collected through the registration fee paid to the DMV. If requested by the Assessor’s office, or for any boat valued at $100,000 or more, a Vessel Property Statement (576-D) is required to be filed annually. Statements are mailed by the Assessor’s office and due by April 1. Boat owners who do not receive their statement should call our Marine and Aircraft Division at 530-621-5726.
Aircraft owners are required to file an annual Aircraft Property Statement (577), which is mailed to known aircraft owners by the Assessor’s office and is due by April 1. Aircraft owners who do not receive a statement should call our Marine and Aircraft Division at 530-621-5726. Owners of historical aircraft may be eligible for an exemption if certain criteria are met. Exemptions are subject to audit.
BUSINESS PERSONAL PROPERTY:
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 3 for 2023, but are granted a grace period through May 8 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 will be available from the Forms section of this website. For any questions related to business personal property, look through our FAQ's: Business Personal Property (edcgov.us) or 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. Each year, aircraft and business owners are sent a request to file a Property Statement. Additionally, all owners of boats 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 report these assets to the Assessor’s office whether or not a request is sent. Please contact the Assessor’s office if you’re in doubt, as penalties are 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.
El Dorado County Timeshare Projects
Timeshare interests are an interval ownership, which is the right to use real property for a period or interval of time, usually a week. The value of a Timeshare varies by project, type of unit, season, length, and frequency of the interval.
To enable us to inventory each timeshare interest and assess it for taxes, we assign a parcel number to each timeshare interest (interval, which may be one week). These "administrative parcels" will be available to our system like any other parcel. We will be able to access by owner's name; inventory sales for reappraisal; and create tax bills like any other parcel in our system. We have reserved "Mapbooks" 500-599 for timeshares.
Click here for a list of El Dorado County Timeshare Projects