Imperial County Assessor's Office

Lien: The amount owed and created by the assessment of the property, or the amount levied against property by a taxing agency or revenue district.

Lien Date: The time when taxes for any fiscal year become a lien on property; and the time as of which property is valued for tax purposes. The lien date for California property is 12:01 a.m. on January 1.

Mobile Homes: On July 1, 1980 the Department of Motor Vehicles transferred all mobile home licensing and registration to the California Department of Housing and Community Development (HCD). The law requires that mobile homes be classified as personal property and enrolled on the secured roll. This means that all mobile homes built new from July 1, 1980 to current are picked up and assessed by the County Assessor. All Mobile homes built prior to this date are licensed.

New Construction: The construction of new buildings, additions to existing buildings, or alterations which convert the property to another use or extends the economic life of the improvement, is reassessed establishing a new base year value for only that portion of the property.

Parcel: Real property assessment unit. Land that is segregated into units by boundary lines for assessment purposes.

Personal Property: Any property except real estate, including airplanes, boats, and business property such as computers, supplies, furniture, machinery and equipment. Most business inventory, household furnishings, personal effects, and pets are exempt from taxation.

Possessory Interest(PI): The right a taxable person or entity has in a tax exempt public owned property. Examples of PI's are, a person has a lease on IID land for farming. A farmer leases 80 acres of Indian reservation land for farming. A car rental agency leases office space at the county airport.

Proposition 13: Passed by California voters in June, 1978. Proposition 13 is a Constitutional Amendment that limits the taxation of property and creates a procedure for establishing the current taxable value of locally assessed real property, referencing a base year full cash value.

Proposition 8: Passed by California voters in November 1978, Proposition 8 requires the temporary reduction in the assessed value when there is a decline in market value below the property's factored base year value.

Real Property: Land and Improvements to the land, which permits the possession of, claim to ownership of, or right to possess.

Revenue and Taxation Code of the State of California (R & T): Codified Laws that define and explain the application of Proposition 13 for the entire state.

Roll: A listing of all assessed property within the county, It identifies properties, the owner, and the assessed value of the property.

Roll Unit: A parcel of property or a business personal property account that is a part of the Assessors Roll.

Secured Roll: Property on which the property taxes are a lien against the real estate.

Special Assessment: Direct charges or flat fees against property which are included in the total tax bill but are not based upon the Assessor's valuation of the property. Examples are a sewer charge or a school parcel tax.

State Board Of Equalization(SBE): The Board consists of four members elected by California voters by district, and the State Controller whose duties in the field of taxation are imposed by the State Constitution and the Legislature. The Board regulates county assessment practices and administers a variety of state and local business tax programs.

Supplemental Assessement: When property is assessed due to a change in ownership or completed new construction, a supplemental assessment is issued. This is separate and in addition to the annual regular assessment roll. It is based on the net difference between the previous assessed values and the new value for the remainder of the assessment year(s). It is a pro-ration of your tax bill for the remainder of the assessment year (s).

Supplemental Roll: The roll, prepared or amended, contains properties in which a change in ownership or completed new construction occurred.

Tax Bill: The Assessor does not create the property tax bill. The bill is a creation by the Auditor/Controllers office, based on the property assessment and then collected by the Tax Collector.

Tax Rates: The maximum ad valorem basic property tax rate is 1 percent of the net taxable value of the property. The total tax rate may be higher for various properties because of voter-approved general obligation bonds that are secured by property taxes for the annual payment of principle and interest.

Tax Roll: This is the official list of property subject to property tax, together with the amount of assessed value and the amount of taxes due, as applied and extended by the County Auditor/Controller.

Tax Rate Area(TRA): Tax Rate Area is a specific geographic area all of which is within the jurisdiction of the same combination of local agencies for the current fiscal year. Each TRA will be identified by a unique number.

Transfer: Change in the ownership of, or change in the manner which property is held. Depending on the specific situation , a transfer may trigger or may not trigger a re-assessable event.

Unsecured Roll: Property on which the property taxes are not a lien against the real estate where they are situated, including personal property or improvements that are located on leased land.