Nevada County Assessor Rolf Kleinhans and his team are helping property owners better understand escape assessments, including why additional property tax bills may be issued and what property owners can expect during the process. Most property owners receive an annual secured property tax bill each October from the Nevada County Treasurer and Tax Collector. In certain circumstances, an additional bill may be issued when previously unassessed or underassessed property is identified, which is known as an escape assessment.
What Is an Escape Assessment?
An escape assessment corrects a property’s assessed value when taxable property or a change that should have been assessed was previously overlooked or not included on the assessment roll.
As the correction applies to a prior assessment period, it may result in an additional property tax bill.
What Can Trigger an Escape Assessment?
Common examples include:
- New Construction: Additions or improvements that were not previously assessed.
- Changes in Ownership: Property transfers or ownership changes that were not reported or processed in time.
- Business Entity Changes: Changes in ownership or control of property held by corporations, LLCs, or partnerships.
- Business Personal Property: Unreported taxable business property, missing statements, or additional property identified through an audit.
- Exemption Corrections: Changes to previously granted exemptions, including the Homeowners’ Exemption.
- Processing Delays: Property changes that were not included on the regular assessment roll.
What Happens Next?
When a potential escape assessment is identified, the Assessor’s Office reviews available records, permits, maps, and other documentation to determine the correct assessed value. A property inspection may also be necessary. If an adjustment is warranted, the property owner receives notice of the corrected assessment approximately 30 days prior to the Auditor-Controller calculates the additional taxes, followed by the Treasurer-Tax Collector sending the bills and receiving payments.
Have Questions?
The Nevada County Assessor’s Office is available to help property owners understand their assessments. For more information, visit www.nevadacountyca.gov/Assessor, call 530-265-1232, or email assessor@nevadacountyca.gov.