Assessor


The department of the Del Norte County Assessor is responsible for valuing all real and personal property in Del Norte County. Responsible for administering the exemption programs allowed for in the California Constitution. To provide a description of individual properties within the county by the use of parcel maps.
 
Divisions...
Appraisal Division
Appraises all real and personal property, updates the possessory interest appraisals yearly along with aircraft, vessels, mining claims and all proposition 8 appraisal (decline in value properties).
981 H Street, Suite 120 - Crescent City, CA 95531
Phone: (707) 464-7200 - Fax: (707) 464-6215

Administrative Division
Responsible for all correspondence, mapping of new parcels, change of ownership, supplemental roll production, county yearly tax roll, Veterans and Homeowners exemption programs and other administrative duties as they become necessary.
981 H Street, Suite 120 - Crescent City, CA 95531
Phone: (707) 464-7200 - Fax: (707) 464-6215

Terms...
  • Property: Includes all matters and things, real, personal and mixed, capable of private ownership.
  • Personal Property: Includes all property except real estate Improvements includes all building, structures, fixtures, and fences erected on or affixed to the land. All fruit, nut bearing, or ornamental trees and vines,
  • Roll: Means the entire assessment roll, secured, unsecured and the property the State Board of Equalization assesses.
  • Full Cash Value or Market Value: Means the amount of cash or its equivalent that property would bring if exposed for sale in the open rnarket under conditions in which neither the buyer nor seller could take advantage of the exigencies of the other, and both the buyer and the seller have knowledge of all of the uses and purposes to which the property is adapted and for which it is capable of being use, and of the enforceable restriction upon those uses and purposes.
  • Lien Date: The time when taxes for any fiscal year becomes a lien on property.
  • Assessment Year: The period beginning with the lien date and ending immediately prior to the succeeding lien date.
  • Fiscal Year: Beginning July 1 through June 30 each year.
  • Unsecured property: Property taxes on which are not a lien on real property sufficient, in the opinion of the assessor, to secure payment of the taxes.
Louise Wilson
Assessor

981 H Street, Suite 120
Crescent City, CA 95531
Phone (707) 464-7200
Fax (707) 465-3115

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