property tax reassessment

Post Reply | Watch this Post

Taxing jurisdictions routinely reassess property to adjust the tax base up or down, generally according to market conditions. Regulations are normally in place that allow registered assessors to acess the exterior and, if possible the interior of a property. If interior access is not available (no one home, entry denied), the assessor will usually take exterior measurements and observations and guess at the interior values and taxable assets. All of this is lawful, and the laws are local. Your tax assessment law is different from mine.

You can call the assessor's office and obtain copies of regulations and ask if you can deny an inspector access or entry, without concern for reprisal. With regard to the reassessment, you must act within the law, or an inspection may be ordered and escorted by the sheriff. If there are significant improvements to a dwelling that occurred without permits, the reassessment will capture that value for tax purposes, but will not likely refer the matter to the building department for code enforcement. A finished basement will not add significantly to values unless there are additional bedrooms, baths or a kitchen. Building improvements without permits is circumvention of tax law and you may be accountable if there are significant value changes as a result.

As to your question "what rights do they have to jack up your taxes"? They have every right written into law to accurately determine the current market value of a dwelling and assess taxes on that value. You may have the right to deny entry, in which case the assessor will use his judgement based on exterior observations. Unless your improvements would result in an extraordinary market value for your neigborhood, you have nothing to worry about by allowing inspection.

Rapid increases in taxes and invasive reassessments is why California passed Proposition 13 back in the 80s. Property taxes statewide can be no more than 1% of market value (purchase price) at the time of purchase and may not rise more than 1% per year.