Becky Crafts

Mission:

Annually the Assessor is charged with the responsibility of Discovering and assessing all taxable property, real or personal, located in the county.  The Recorder is the registrar of vital records (deeds, marriage, birth and death certificates)

Objective:

The objective of the Mariposa County Recorder and Assessor's office is to provide reliable recording information and fair and equitable taxation of all property with the best and most courteous service to the public.

Property Owner Tips

Recorder:

Recording Hours for deeds, marriage, birth and death certificates   8:00 a.m. - 3:30 p.m. Monday - Friday Recording Fees:  Click here To Download Forms: Click here Contact Information: Recorder:               Hall of Records Building                              P.O. Box 35                              Mariposa California 95338                              (209) 966-5719 E-mail:                  bcrafts@mariposacounty.org

Location:

4982 10th St

Assessor:

• Changes in Ownership Reappraisals - When a transfer occurs, the Assessor receives a copy of the deed and determines if a reappraisal is required under state law.  If it is required, an appraisal is made to determine the new market value of the property.  The property owner is then notified of the new assessment and has the right to appeal the value.

• Supplemental Assessment - State law requires the Assessor's Office to reappraise real property immediately upon change in ownership or completion of new construction.  The Assessors Office must issue a supplemental assessment, which reflects the difference between the prior assessed value and the new assessment.  This value is prorated based on the number of months remaining in the fiscal year, ending June 30.  This supplemental assessment is in addition to the regular tax bill.  Notices of the supplemental assessment are mailed out to the property owners prior to the issuance of the tax bill.
  

• Homeowners Exemptions - If you own and occupy your home as your principal place of residence, you may apply for an exemption of up to $7,000 of the assessed value.  New property owners are automatically sent an exemption application in the mail.  Homeowners' Exemptions may also be claimed on a supplemental assessment if the property was not receiving an exemption on the prior assessment roll.
  

• Parent / Child Exclusion - The transfer of a principal place of residence between parents and children may be excluded from reappraisal on timely filing of an application.  Certain restricted transfers between grandparents and grand children whose parents are deceased may also be excluded from reassessment on timely filing of an application.
  

• Mobile Homes - All new mobile homes purchased after June 30th 1980, and those on permanent foundations, are subject to property taxes.  As with real property, the assessed value on mobile homes cannot be increased more than 2% annually, unless there is a change in ownership or new construction.  Mobile Homes bought before June 30, 1980 are generally not subject to property taxes.  They are on license fees, which are under the jurisdiction of the State Department of Housing and Community Development.  They can be reached toll free at 1-800-952-8356
  

• Marine and Aircraft - Vessels and aircraft are taxable and appraised annually to the owner as of the lien date of January 1st.  The value is determined by reviewing the purchase prices and sales of comparable vessels and aircraft.  Location and ownership information is obtained from the Department of Motor Vehicles, the Federal Aviation Administration, and on site inspections.

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