You may file an assessment appeal for different types of assessments such as regular assessments, supplemental assessments, roll changes, escapes, calamity reassessments, and penalty assessments. The reasons to file an appeal may be because of, but not limited to, a decline in value, a change in ownership, incorrect classification or allocation of value between land and improvement, new construction, calamity, business personal property, penalty, or audit reassessments. 

The assessment appeals process is administered by the Clerk of the Board. To file for an assessment appeal, you must timely complete an Assessment Appeal Application (form BOE-305-AH). The form may be obtained by contacting the Riverside County Clerk of the Board or by visiting their website. There is also an option to file for an assessment appeal online by visiting the Clerk of the Board’s website.

The application may be filed by the property owner, owner’s spouse, owner’s parent or child, or any other person affected. An application may also be filed by an agent authorized by the property owner.

Each type of appeal may have a different application window.  For regular assessments, the typical application window to file would be from July 2nd to November 30th. For supplemental and escape assessments, it is within 60 days from the mailing date or the postmark date of the notice. For other specific deadlines contact the Clerk of the Board, Assessment Appeals Division.

Yes. Depending on the number of applications filed for any given year, the Clerk of the Board may not be able to schedule your hearing and/or decide on your case before property taxes are due. You should pay all property tax bills timely to avoid liens. If there are reductions to your property taxes resulting from the appeal, overpayments will be refunded.

Yes, all property is taxed unless exempt by law (Article XIII Taxation, Section 14).; this includes: boats, vessels, and jet skis.If you own a boat in Riverside County on lien date (January 1 of each year), you are responsible for the full property tax bill, even if you sell the boat after January 1.  Registration fees are collected separately by the Department of Motor Vehicles (DMV).Boats/Vessels with a value of less than $5,000 will not be assessed.

Your boat will be assessed in the county, city, or district in which it is moored or habitually stored (more than 6 months); you should register your boat at the DMV in that same jurisdiction. You must provide proof of the boat’s storage if it is in a different area than which you live.  Proof could include docking receipts or property tax bills from another jurisdiction.

Upon the discovery of your boat/vessel, the Assessor will mail you a “Notice of Vessel Assessment.” This notice will contain the assessed value of the boat and other general information.

If your boat is in less than average condition (beyond normal wear), you must submit proof which include pictures, repair bills, or anything documenting damage.If marine market guides are being used to support a lower value, they must be within 90 days of the lien date (January 1).

No. A transfer can be a sale or purchase, but it also can be a gift or inheritance. Transfers that constitute a change in ownership may occur by any means, including, but not limited to, transfers that are voluntary, involuntary, or occurs by operation of law; transfers by grant, gift, devise, inheritance, trust, contract of sale, addition or deletion of an owner, or property settlement. Payment or consideration for the property is not required.

Each county assessor's office reviews all recorded deeds for that county to determine which properties require reappraisal under the law. The county assessors may also discover changes in ownership through other means, such as taxpayer self-reporting, field inspections, review of building permits and newspapers. Once the county assessor has determined that a change in ownership has occurred, Proposition 13 requires the county assessor to reassess the property to its current fair market value as of the date ownership changed. Only that portion of the property that changes ownership, however, is subject to reappraisal. For example, if 50 percent of the property is transferred, the assessor will reassess only 50 percent of the property at its current fair market value as of the date of the transfer.

If you transfer the ownership of your property, the Assessor receives a copy of the deed and determines if a reassessment for property tax purposes is required. If it is, a new market value is determined. The assessor's office reviews all recorded deeds within the county to determine which properties require reassessment under the law. The assessor may also discover changes in ownership through other means such as taxpayer self-reporting, field inspections, or review of building permits. When it is determined that a change in ownership has occurred, Prop 13 requires the reassessment of the property to its current fair market value as of the date ownership changed.

No. A deed of reconveyance is only to officially document the fact that you paid off your loan. This is not a transaction that would cause a change in ownership simply because there is no transfer of beneficial use.

Yes. The county assessor will be required to reassess 50 percent of each property to current market value. This will result in 50 percent of each property maintaining its prior base year value and 50 percent of each property receiving a new base year value. The interests cannot be partitioned because the two condominiums are separate appraisal units.

Yes. In those cases where no deed is recorded, California law requires property owners to file a Change of Ownership Statement (COS) whenever real property or locally assessed manufactured homes change ownership. In those cases where a deed or other recorded documents are filed, the deeds and certain other recorded documents must be accompanied by a Preliminary Change of Ownership Report (PCOR) at the time of the recording; otherwise, the taxpayer may file the PCOR at another time, but the county recorder may charge a $20 fee for filing the PCOR without the accompanying documents. If the PCOR is not filed, or is improperly completed, the county assessor may mail you a COS. Failure to return the COS may result in penalties. These forms are used to assist in the appraisal of property and are not open for public inspection.

Yes. You and your sister are the sole remaining joint tenants, thus a change in ownership has occurred as to one-third of the property since your mom transferred of her one-third interest to you and your sister. However, this transaction may qualify to be excluded from a change in ownership under Prop 19, provided all conditions are met.

No. Adding joint tenants does not result in reappraisal so long as you, as the original joint tenant, remain as one of the joint tenants. As a result of this exclusion, you become an "original transferor." Once you no longer have an interest in the property, at that time, the entire property would be reappraised. However, adding someone to title as tenants-in-common is a change in ownership, unless an exclusion applies.

You may qualify for the co-tenancy exclusion if you file an affidavit with the county assessor when your brother dies. As long as both you and your brother together own 100 percent of the property and, for the one-year period prior to the date of death, both of you were on title and continuously resided in the property, the surviving cotenant will qualify for the co-tenancy exclusion.

Yes. If you are registered with the California Secretary of State, transfers of real property between registered domestic partners are excluded from reassessment.

The Preliminary Change of Ownership Report (PCOR) and the Change of Ownership Statement (COS) are two-page questionnaires that provide information to the Assessor related to parties involved in the transfer, interests being transferred, terms of the transfer, and possible exclusions. The PCOR is signed by the transferee and filed at the time of recording your transfer instrument. If the PCOR is not filed with the recorded instrument or the transfer is not recorded, then the Assessor will require the transferee to complete a COS. Penalties may be assessed for failure to submit a PCOR or COS.

The cost of not filing a PCOR with the Recorder is $20. The penalty for failure to file a Change in Ownership Statement upon a written request by the assessor is $100 or 10 percent of the new base year value resulting from the transfer, whichever is greater, but such penalty may not exceed $5,000 if the property is eligible for the homeowners' exemption or $20,000 if the property is not eligible for the homeowners' exemption, unless the failure to file was willful.

The county assessor must retroactively assess as many as eight prior assessment rolls if the escape assessment was the result of the failure to file a required Change in Ownership Statement. For legal entities, there is no limitation as to the number of years the county assessor may make an escape assessment.

Yes, if the deceased owns the property. Upon discovery of death, whether it will be recorded or via correspondence, the Assessor’s office will review for reassessment. The date of the property owner’s death is the date of transfer. Some transfers may be excluded from reassessment: 1) transfers of property is between husband and wife, 2) transfers between Registered Domestic Partners, transfers from parent (grandparent) to child consistent with Prop 19.

The unmarried surviving spouse of the qualified veteran may be able to continue to benefit from the exemption. The disabled veterans’ property tax exemption may also be available to the unmarried surviving spouse of a person who, as a result of service-connected injury or disease, died while on active duty in the military service and served either in time of war or in time of peace in a campaign or expedition for which a medal has been issued by Congress.

Our staff cannot provide legal advice, but if you have additional questions about a specific situation, please make an appointment to speak to a representative from our Title staff: Click here to book an appointment. You may also review the FAQs on the Board of Equalization website: https://www.boe.ca.gov/proptaxes/faqs/changeinownership.htm

We offer civil ceremonies at the following offices: Riverside (Gateway), Temecula, Hemet, Palm Desert, and Blythe (appointments are recommended). The 14th Street Chapel in Downtown Riverside is also available (by pre-paid appointment only).To book an appointment for your civil ceremony, click here.

The number of guests depends on the location the ceremony will take place. Currently, you are limited to twenty guests at the Palm Desert and Gateway locations. At the 14th Street Chapel in downtown Riverside, up to forty guests are allowed. In the Temecula office, at our outside ceremony area, up to fifteen guests are allowed. For our Hemet and Blythe locations, up to four guests are allowed. Calling ahead is recommended.

Yes, you may translate for your friends. Depending on the language spoken, we may have staff capable of speaking that language and can arrange for their assistance with three days of notice.

Click here to book an appointment. 

Civil ceremonies are $85 at all of our locations, except the 14th Street Chapel in downtown Riverside, which is $120.

No. The authority of a Commissioner or Deputy Commissioner of Civil Marriages to solemnize marriages extends throughout the state. However, the deputy-for-a-day program varies and may not be available in all counties.

No. Family Code, Section 401, contains no requirement that a deputized Commissioner of Civil Marriages be a California resident. Out-of-state or out-of-country priests, ministers, or clergy persons may perform marriages in California if they are ordained or invested by a denomination

The laws of the State of California make it unnecessary for persons performing marriages to file credentials with the clerk of the court or with anyone else. The county and state are removed from any responsibility for verification of credentials. The state does not maintain a central registry of members of the clergy. Any such concern for verification is totally at the discretion of the parties to the marriage.

In California, it is the ordination or investment by the denomination that gives each clergy member the authority to perform the marriage rite. Family Code, Sections 400-402, are the statutes pertaining to whom can solemnize a marriage in California.

The marriage officiant who performs the marriage ceremony must know the California laws regarding the performance of a marriage and the requirements for officiants. Family Code, Sections 420-425, are the statutes pertaining to the performance of a marriage in California. Please visit California Legislative Information for the full Family Code sections.

Yes. Captains of the Salvation Army are permitted to perform marriages in California.

It depends. Ships’ captains have no authority to solemnize California marriages unless they fall into one of the categories listed under Family Code, Section 400-401.

Yes. Native American religions are recognized as “denominations.” A religious leader or a Shaman is authorized to perform marriages. If the title of the religious leader is Medicine Man, then he is eligible to perform marriages.

Ten (10) days. Family Code, Section 359(e), states: “The certificate of registry shall be returned by the person solemnizing the marriage to the county recorder of the county in which the license was issued within 10 days after the ceremony.”

According to Family Code, Section 360: “(a) If a certificate of registry of marriage is lost or destroyed after the marriage ceremony but before it is returned to the county recorder, the person solemnizing the marriage, in order to comply with Section 359, shall obtain a duplicate certificate of registry by filing an affidavit setting forth the facts with the county clerk of the county in which the license was issued. (b) The duplicate certificate of registry may not be issued later than one year after issuance of the original license and shall be returned by the person solemnizing the marriage to the county recorder within 10 days after issuance.” Contact the County Clerk in the county where the license was issued to find out the cost and process for issuing duplicate marriage licenses.

Yes. The marriage license must be reviewed by the marriage officiant prior to solemnizing the marriage. Any person who solemnizes a marriage without first reviewing the license is guilty of a misdemeanor (Penal Code, Section 360).

Please visit California Legislative Information for the pertinent Family Code, Sections 500-511.

No. A foreign marriage certificate cannot be recorded in California. If the couple needs to establish a record of the marriage in California, they can file a petition in Superior Court to establish a Court Order Delayed Certificate of Marriage.

No. You must request and pay an additional fee to receive an official (certified) copy of your marriage license. Download a copy of the Application for Certified Copy of Marriage (PDF).Opens a new browser window.

No. The public marriage license requires the signature of one witness and, if desired, has a place for an additional witness. No more than TWO witnesses may sign on the public marriage license. Only one signature per line is allowed. No witnesses may sign on the confidential marriage license.

Yes. If they are authorized under Family Code, Section 400, out-of-state ministers may perform marriages.

Yes. There is nothing that prohibits multiple couples from being married at the same time.

Yes. One or both members of a newly married couple can qualify for health coverage through Covered California's special enrollment. You have 60 days from the date of marriage to enroll into health plans.  See Special Enrollment for more details https://www.coveredca.com/individuals-and-families/getting-covered/special-enrollment/

We recommend you get a public license unless you have a specific reason to get a confidential license.

To see a list of persons authorized to perform marriage ceremonies in the State of California, click on the following link: https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?lawCode=FAM&division=3.&title=&part=3.&chapter=1.&article=.

Yes. After completing the application, you are only partially done. You must still come to the office with your partner and government-issued ID to pay for the licenses an swear an oath before the clerk.

Ninety (90) days after issuance. 

Your marriage license allows you to get married anywhere in the State of California.

Bring payment or proof of payment, government-issued ID, and divorce papers (if either party has been divorced in the last 90 days). 

Yes, all real property qualifies. 

Properties that have an established Proposition 13 base year value that is still below current market value are not reduced. The assessed value reflects the lower value of either the current market value, as of January 1st, or the Prop 13 base year value. 

The assessor is required to review the temporary Prop 8 value each lien date following the initial reduction. The Prop 8 value can be further reduced or increased depending on the property's market value as of the lien date. Just as there is no limit on the amount of reduction, there is no limit to the amount being restored up to the Factored-Base-Year Value.

No, once your property has been reduced, it will be reviewed annually each January 1st. If current market values have risen then your property assessment will be adjusted up to the current market value or the Proposition 13 base year value, whichever is lower. Once your property value returns to the Prop 13 value, the annual reviews will end.

Your taxable value reduction to market value is temporary and the assessor is required to review the market value of the property each lien date after the reduction, until such time as the Factored-Base-Year Value is less than or equal to the market value. Unless there is a change in ownership or new construction, this increase in value cannot exceed the original assessed value plus the annual inflationary factor not to exceed 2% per year. 

First, please contact the Assessor for an explanation of the value.  There are two separate processes available: 

1)  Filing a Decline in Value Reassessment Application will allow our office to conduct a review of your property value.  Applications received before July 1, 2024, will have the assessed value posted on our website after July 2024.  Owners filing applications received after July 1, 2024, will be sent a written notification.

 2)  Filing an Assessment Appeal Application (BOE 305) is the formal process to dispute your value.  Appeal applications are to be submitted to the Clerk of the Board.  The annual filing period for this year is July 2 through November 30.  To obtain a formal appeal application, please see the Clerk of the Board's website here.

State law requires the assessor to enroll the lower of either the property's Prop 13 factored base value or its market value as of the lien date (January 1). When a property's market value drops below its Prop 13 factored value, the reduction is temporary and the assessor is required to review the market value of the property each lien date after the reduction until such time as the market value exceeds the Prop 13 factored base value.  

If you believe your property is over-assessed, contact us for an explanation of value. If we determine that your property is over assessed, we can enroll a Prop 8 reduction in value.

No. Only the most recent January 1st assessment may be reviewed. Proposition 8 does not allow for relief for prior years and does not apply to supplemental assessments.

Under Proposition 13, base year values may not be increased more than two percent per year. Properties in decline-in-value status under Proposition 8, however, are not limited to the maximum two percent increase, since such properties are not assessed according to their factored base year values. Instead, where a property remains in decline-in-value status for two or more consecutive years, the year-to-year change in value will reflect the change in market value regardless of the magnitude or direction of the change. In all cases, the factored base year value is restored once the market value increases to the point where it is equal to or greater than the factored base year value.

No. You must pay your property taxes according to the tax bill you received or penalties and interest will incur. If a reduction in assessed value is warranted, a notice of correction and a revised tax bill or refund based on the difference in value will be processed by your county assessor. If you have not been notified of the results of the assessor's review by the time the deadline to file an assessment appeal in your county draws near, you may want to file a formal assessment appeals application to ensure your property's assessment is reviewed.

The Riverside County Clerk does not issue business licenses. We register fictitious business names (DBAs), which is often a prerequisite to getting a business license. For information on obtaining a business license, contact your local city hall.  If you live in an unincorporated area, you may visit this page: https://rivco.org/business/starting-business-riverside-county.

Any change to your fictitious business name statement will require a new filing and must be published in the newspaper.

Yes, we offer a number of convenient ways for you to complete your fictitious business name filing: online, by mail, and in person. You can learn more about your options by visiting this page: https://www.rivcoacr.org/FictitiousBusinessNames

Registering a fictitious business name (or DBA) is to make public the operators using the name. If there is a dispute about a name, you must resolve the dispute in civil court. Consult a legal professional.

Yes.

The Assessor maintains a list of all property and its owners as of January 1st. This is public information, available in our offices. However, we cannot display ownership information online. You can visit any one of our offices and identify its owners using an address or parcel number.

You may use your address to locate your parcel number by using this tool: https://ca-riverside-acr.publicaccessnow.com/Search.aspx. Note the instructions at the top of the page. Only include your street number and name (ex: 1234 Main).

You may change your address online or by mail. Click here for instructions:  https://ca-riverside-acr.publicaccessnow.com/E-Forms/ChangeofMailingAddress.aspx

The information requested by the Assessor about your property will be held confidentially and cannot be accessed by the public except as provided in Revenue & Taxation Code 408 (R&T 451). Additional information regarding aircraft assessments may be obtained by contacting the Business Personal Property Division of the Assessor's office at (951) 955-6210.

We accept cash, check, money order, and credit card payments, depending on how you are conducting your transaction. For mail-in orders, we only accept checks and money orders. We do not accept temporary checks under any circumstance. Credit card payments are subject to a third-party processing fee.

You may book an appointment here. 

If you want to learn more about legal document assistants, the following link to the California Association of Legal Document Assistants page https://calda.org/What-is-a-Legal-Document-Assistant-(LDA) is a good resource. 

The county clerk does not regulate legal document assistants. 

You can renew up to 60 days before the expiration of your current registration, and, if you do renew early, you don't lose any time because your new registration date will be the date that your current registration expires. 

Yes, you have up to three (3) years to renew under the same registration number after your most recent registration lapses. 

The county clerk registers legal document assistants but does not conduct investigations or provide law enforcement services. 

If your primary interest is to gain restitution, you should pursue the matter in small claims court or consult with an attorney.

You may also report the complaint to the Riverside County District Attorney (https://rivcoda.org/).

"Diploma" means any diploma, certificate, transcript, document, or other writing in any language other than a degree representing that an individual has completed any course of study - Education Code section 32380(d).

No, you may not acknowledge your own signature on the bond. 

Even if a park model or licensed manufactured/mobile home itself is not assessed, any existing or added items such as awnings, additions, stairs, decking, skirting, concrete/asphalt slabs are taxable will be part of the structural component of the taxes. Additionally, the State requires the values of utility hookups (such as electricity, gas, water, sewer, and septic) is also reflected in the structural component of the total value. 

MV properties are recreational vehicle (RV) lots. Some have extensive improvement such as pools, casitas, barbeques, etc., and others have non-assessable park models (taxed by the Department of Motor Vehicles). Properties that have miscellaneous structures such as patio covers raised decks, concrete pads, and utility hookups are assessable and taxable by the Assessor's office. 

MR properties are lots that have licensed manufactured/mobile homes (pre-1980) with tags that are assessed by Housing and Community Development (HCD). Although the Assessor's office does not assess manufactured/mobile homes, the miscellaneous structures, such as carports, patio covers, additions, concrete pads, and utility hookups, are assessed by the Assessor's office and are taxable. 

We recommend you get a public license unless you have a specific reason to get a confidential license.

To obtain a marriage license, you must complete an application and then come to one of our offices to swear and oath before a clerk. You can learn more and access the application by visiting this page: https://www.rivcoacr.org/PublicMarriageLicense.

To see a list of persons authorized to perform marriage ceremonies in the State of California, click on the following link: https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?lawCode=FAM&division=3.&title=&part=3.&chapter=1.&article=.

If you lose your marriage license before your wedding, you cannot obtain a copy. You will need to purchase a new copy and start from the beginning. 

 You do not automatically get a copy of your marriage certificate following your marriage. You must buy your marriage certificate separately by completing an application and submitting fees. To learn about your purchase options, visit this page: https://www.rivcoacr.org/BirthDeathMarriageCertificates 

Yes. After completing the application, you are only partially done. You must still come to the office with your partner and government-issued ID to pay for the license and swear an oath before the clerk.

Ninety (90) days after issuance. 

Your marriage license allows you to get married anywhere in the State of California.

Bring payment or proof of payment, government-issued ID, and divorce papers (if either party has been divorced in the last 90 days).

You can book appointments here. 

Yes, we provide Spanish assistance on demand. For ESL or other languages, please contact us three days before your visit so that we can arrange proper services for you.

Yes, all non-commercial aircraft are assessed and taxed each year on January 1 (Revenue & Taxation 5301). Some aircraft of historical significance are eligible for exemption.

Each year you will receive an Aircraft Property Statement, which is used to aid the Assessor in determining value. These statements are mailed prior to January 1 and should be mailed back by April 1. The Assessor uses the retail market data to determine the value of the aircraft, although some minor adjustments may be made based on information of condition, you should provide that information in the Aircraft Property Statement. If you would like to request for value review after the enrollment date, you MUST submit it in writing with substantiating documentation. IF there is a sale, destruction, or removal of an aircraft after the January 1st lien date, you are still responsible for the tax liability for the coming fiscal year.

Non-Commercial aircrafts are valued at the site where they are regularly located, even if that site is not where the aircraft is registered (R&T 5362). If your aircraft has spent a considerable amount of time outside of California, we will apportion the tax to eliminate the time spent outside of California. If your aircraft has spent most of its time outside of California, we only assess it for the time it has spent in California, at the airport where it spent most of its time.

The information requested by the Assessor about your property will be held confidentially and cannot be accessed by the public except as provided in Revenue & Taxation Code 408 (R&T 451). Additional information regarding aircraft assessments may be obtained by contacting the Business Personal Property Division of the Assessor's office at (951) 955-6210.

Liens against a property are a matter of public record, and you can search for liens using our Record Index Search tool, online or in the office. You may view images of the records when you perform your search in one of our offices. To search the index, you will need to know the names of the property owners. Click here to perform your search online: https://webselfservice.riversideacr.com/Web/action/ACTIONGROUP2111S1. Alternatively, you may want to call a title company to help you perform the search as many title companies purchase our records and index them by address.

No, recorded documents are public records, and you cannot remove or alter public records.

We offer a few convenient methods for you to purchase copies of recorded documents: online, by mail, and in person. Visit this page for instructions: https://www.rivcoacr.org/ObtainingRecordCopies.

If you need to obtain a building permit, contact the building and safety department of the city in which you live, or county building and safety if you live in an unincorporated community. The Assessor's office only determines property value for the purpose of property taxes. We do not permit or verify legal property construction. We assess improvements regardless of whether or not it was permitted. 

You may find blueprints and other plans and drawings related to building permits at your local building and safety agency, if you live in a city, or the county building and safety department, if you live in an unincorporated community. Your building and safety agency is the best place to request these records because the Assessor's office receives permits from these agencies for the purpose of property tax valuation, and we rarely retain every part of the permit, if we retain it at all.

To obtain a permit to construct or repair a septic system, you must contact the Riverside County Department of Environmental Health: https://rivcoeh.org/programs-and-services/land-development/septic-systems.

Yes, you may list a mailing address on the application. 

We accept Live Scan results up to 90 days old. 

You can renew up to 60 days before the expiration of your current registration, and, if you do renew early, you don't lose time because your new registration date will be the date that your current registration expires. 

Yes, you have up to three (3) years to renew under the same registration number after your most recent registration lapses. However, if you fail to renew BEFORE your current registration lapses, you must submit a new Live Scan. 

You may file your complaint with the Riverside County District Attorney. 

The California Courts Self Help Division has prepared a primer on service of court papers and the rules associated with that process. 

Your temporary ID card is good for 120 days. We try to get your permanent card to you as soon as the Department of Justice provides us the results of your Live Scan. 

Replacement IDs are $10.00 and you can book an appointment to come into the office to purchase a replacement. Click Here to book an appointment. 

You may obtain the list of registrations, in person, at our Riverside- Gateway and Palm Desert locations. The charge is $1.00 for the first page and .10 for each additional page.

The process server registration fee is $208.00.

The cost to withdraw or cancel your bond is $25.00.

A Professional Process Server is an individual who makes more than ten (10) services of process in a calendar year for compensation.

To see a list of persons authorized to perform marriage ceremonies in the State of California, click on the following link: https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?lawCode=FAM&division=3.&title=&part=3.&chapter=1.&article=.

Yes. After completing the application, you are only partially done. You must still come to the office with your partner and government-issued ID to pay for the license and swear an oath before the clerk.

Ninety (90) days after issuance. 

Your marriage license allows you to get married anywhere in the State of California.

Bring payment or proof of payment, government-issued ID, and divorce papers (if either party has been divorced in the last 90 days).

Yes, each year you will receive an Annual Racehorse Tax Return (Form 571-J) which includes detailed characteristics and earnings for each horse owned (Revenue and Taxation Code, 5701-5720.5). Please note that you are required to compute the tax liability and submit the form and taxes by February 15 to the Riverside County Tax Collector-Treasurer, P.O. Box 12005, Riverside, CA 92502-2205, or penalties will result. If you own property that boards racehorses, you must file the “Annual Report of Boarded Racehorses” (Form 571-J1).  These forms must be completed by January 10 and submitted to the Riverside County Assessor-County Clerk-Recorder, PO Box 1240 Riverside, CA 92502-1240.

To record a deed, you must first prepare your document to meet basic recording requirements: https://www.rivcoacr.org/RecordingRequirements. We recommend seeking professional advice if you need assistance. Once your document is ready to record, you have a few options to submit it: electronically through an approved submitter, by mail, or in person. You can learn more about your options here: https://www.rivcoacr.org/DocumentRecordingServices.

To transfer a property, add or remove a name from title, or to transfer a property into or out of a trust, you must record an instrument, like a deed. However, there are many different types of instruments and deeds. These instruments are not prescribed, meaning that you must create the document. We cannot assist you in preparing your deed and recommend seeking professional assistance in the preparation of your instrument. If you determine that you will prepare your own instrument, we provide some samples as an aid: https://www.rivcoacr.org/RecorderSampleDocuments. 

Basic recording fees are $14 for the first page and $3 for each additional page. Other fees may apply based on the type of document. You can review our fee schedule here: https://evogov.s3.us-west-2.amazonaws.com/media/151/media/178586.pdf. 

Liens are generally removed with the recording of a release of lien. Release of liens is generally recorded by the person or entity that recorded the lien. If you want to remove a lien from your property, start by contacting the creditor. If you need further assistance, contact a legal professional.

If you believe a lien was wrongly placed on your property, contact the creditor to request its removal. If you need further assistance, contact a legal professional.

Our office cannot assist you in preparing a lien because such advice is considered legal advice. If you need assistance in recording a mechanic's lien, contact an attorney. 

"TRA" is "Tax Rate Area" (also known as a "Tax Area Group" or "TAG"). The TRA tells the County Auditor how to disburse property tax revenues to local governments. You can find your TRA or TAG by looking your property up on this tool: https://ca-riverside-acr.publicaccessnow.com/Search.aspx.

DTT stands for Documentary Transfer Tax Affidavit. When recording an instrument to transfer property, you must pay the documentary transfer tax. You use the Documentary Transfer Tax Affidavit to disclose how much the applicable tax or to disclose the exemption reason, if you are claiming that documentary transfer tax does not apply. You can access the affidavit by clicking here:  https://www.rivcoacr.org/media/Forms/Recorder/Recorder_Forms/Documentary%20Transfer%20Tax%20(DTT)%20Affidavit%20-%20ACR521.pdf.

Documentary transfer tax requires the payment of $.55 for every $500 in the purchase price. In the City of Riverside, it is $1.10 for every $500. Here is a flyer that will help you calculate the proper amount: https://www.rivcoacr.org/media/Forms/Recorder/Recorder_Forms/Documentary%20Transfer%20Tax%20Information%20Sheet%20-%20ACR195.pdf.

You must submit a Documentary Transfer Tax Affidavit for the following documents: Deeds (including Grant, Quitclaim, Interspousal, Trust Transfer, and Warranty Deeds), Leases, Memorandum of Leases, Assignment of Leases, Easements, Deeds in Lieu of Foreclosure, Land Contracts, and Agreements for Sale.

Yes. The Documentary Transfer Tax Affidavit explains why your transaction is exempt from transfer tax.

Only one person must sign the Documentary Transfer Tax Affidavit. The transferor/transferee of the conveyance or an attorney/representative with full knowledge of the transaction can sign the Documentary Transfer Tax Affidavit.

We accept acknowledgments from foreign notaries with certain restrictions. Acknowledgments signed by a foreign notary public must be proved or acknowledged in one of the following ways:

1) By a judge of a court of record of the country where the proof or acknowledgment was taken

2) By an American diplomatic officer, consul general, consul, vice-consul, or consular agent

3) By an Apostille (certification) affixed to the instrument pursuant to the terms of the Hague Convention.

All recorded instruments that transfer interests in real property must be accompanied by a PCOR. In lieu of filing a PCOR, you may pay $20. However, we will send you a Change of Ownership Statement that you will need to complete and return.

DOCUMENTS THAT REQUIRE A PCOR

Potential Transfer Tax Transactions

1. Agreements of Sale affecting real estate

2.  Assignments of Lease

3. Assignments of Sublease

4. Contracts of Sale affecting real estate

5. Deeds (for Deeds submitted by state, county, or city, see bottom section #1) exception: Cal Vet Deed where property is going from the agency to a private party is exempt)

6. Deeds in Lieu of Foreclosure when grantee is not foreclosing beneficiary (DTT due on amount of consideration)

7. Indentures

8. Land Patents

9. Leases – 35 years or more in duration (including written options)

10. Orders Confirming Sale of Real Property (when a Deed is not being recorded concurrently)

11. Sheriff’s Deeds

12. Subleases – 35 years or more in duration (including written options)

13. Trustee’s Deeds Upon Sale when grantee is not foreclosing beneficiary (DTT due on amount of consideration)

Note: The above-mentioned documents also require the following:

APN (Title Company documents only)

TRA (required only if transfer tax is due) Transfer Tax Declaration

DTT Affidavit

DOCUMENTS THAT DO NOT REQUIRE A PCOR

Transfer Tax NOT Due

1. Decrees of Distribution

2. Deeds recorded pursuant to a lot line adjustment or parcel merger

3. Deeds to Federal National Mortgage Assoc. (Fannie Mae) or Federal Home Loan Mortgage Corp. (Freddie Mac) Note: Certificate of Acceptance not required

4. Deeds to governmental agencies Note: Must include a Certificate of Acceptance (exception: Deeds going to Cal Vet do not require a Certificate of Acceptance)

5. Deeds of Trust

6. Leases – less than 35 years in duration (including written options)

7. Leases – specifying an interest is being terminated

8. Leases – oil or gas

9. Reconveyances

10. Subleases – less than 35 years in duration (including written options)

11. Subleases – specifying an interest is being terminated

12. Subleases – oil or gas

13. Transfer Upon Death Deed (DTT Affidavit not required.)

DOCUMENTS THAT DO NOT REQUIRE A PCOR

Potential Transfer Tax Transactions

1. Deeds submitted by state, county or city agency and the agency is the grantor (DTT Affidavit is not required)

2. Deeds in Lieu of Foreclosure when foreclosing beneficiary is acquiring (if the amount of consideration exceeds the amount of unpaid debt, DTT is due on the difference)

3. Easements

4. Tax Deeds to Purchaser of Tax Defaulted Property (DTT Affidavit is not required)

5. Trustee’s Deeds upon Sale when foreclosing beneficiary is acquiring (if amount of consideration exceeds amount of unpaid debt, DTT is due on the difference)

Note: The above-mentioned documents also require the following:

APN (Title Company documents only)

TRA (required only if transfer tax is due) Transfer Tax Declaration

DTT Affidavit

Under state law, any change of ownership or completion of new construction that changes the assessed value of a property will trigger a reassessment. The supplemental assessment notice alerts you to the change in assessed value so that you can question the value, appeal it, or be prepared for the arrival of the bill. The supplemental tax bill is a one-time catch-up that accounts for the difference between the previous owner's assessment and your new Prop 13 protected base year value. 

You received a supplemental assessment notice and/or tax bill because our records indicate that there was a recent change in ownership or completion of new construction that changed the assessed value of your property.

If you purchase a property or complete new construction between January 1st and June 30th, you will receive two supplemental assessment notices and tax bills. This is because all property is assessed to the owner of a property as of January 1st (lien date). Due to the way the property tax calendar works, reassessments conducted from January 1st to June 30th, change the value of the current and future tax year values.

No, the supplemental assessment only notifies you of a change in your assessed value based on a transfer of ownership or new construction. The supplemental tax bill will be based on that amount and prorated for the amount of time you have owned the property. You may click here to access our supplemental tax bill estimator: https://www.rivcoacr.org/SupplementalTaxEstimator.

Supplemental tax bills go out at least 30 days after the date of the supplemental notice.

No. Unlike the annual tax bill, lending agencies do not receive the original or a copy of the supplemental tax bill even if they are otherwise being sent and are paying the owner's annual tax bills. Instead, supplemental bills are sent directly to the property owner as stipulated by law. When you receive a supplemental tax bill, we recommend that you either pay the bill or contact your lender to discuss who should pay the bill. It is important to understand that if the supplemental tax payment is not made before the delinquency date of the bill due to a misunderstanding between yourself and your lender, the penalties cannot be excused. State law stipulates that this is not an acceptable reason for excusing penalties.

Yes, if you meet all the following conditions:

1) move into the property within 90 days of purchase

2) file a claim for a homeowner’s exemption, and 3) the previous owner was not already receiving the homeowner’s exemption.

If you do not meet all three conditions above, then you are either not entitled to a homeowner’s exemption or the property is already benefitting from the exemption and will not be able to receive any further reductions.

Yes. The supplemental tax bill is sent in addition to the regular annual tax bill and both must be paid as specified on the bill.

Yes. Supplemental assessments are eligible for the same property tax exemptions and assistance programs as are annual assessments. In addition to the homeowners' exemption, the disabled veterans' exemption, church exemption, welfare exemption, etc., are applicable. However, only one exemption per property may be granted per year.  This means you can claim the disabled veterans' exemption or the homeowner's exemption, but not both.

Our office does not produce or send property tax bills. For questions related to your property tax bill, please contact the Tax Collector's Office: https://www.countytreasurer.org/.

Our office does not produce property tax bills or track collections. For questions related to your property tax bill and amount due, please contact the Tax Collector's Office: https://www.countytreasurer.org/.

The Revenue and Taxation Code was enacted in 1941 (R&T 27).  Supplemental assessments have existed since 1983. (R&T 75, annot.)

For property taxes, July 1st to June 30th each year. (R&T 75.6)

12:01 a.m., January 1st. (R&T 2192)

Unsecured taxes are not a lien on the underlying land (R&T 134).  Secured taxes are a lien on the land. (R&T 109)

A fixture is attached to buildings or land, primarily for business use. (Rule 122.5)

A structure is a building or building improvement used primarily to house or accommodate people, personalty,  or animals. (R&T 105)

Personal property is not attached to land or buildings. (Rule 123)

Unsecured: by August 31st.  (R&T 2922(a))

• Secured: in 2 installments--Dec 10th & Apr 10th.  (R&T 2617; 2618; 2619)
• Escapes: the last day of the month following the new assessment. (R&T 2922(b))
• Supplemental: depends on when the bill is mailed:
  • Jul thru Oct-Dec 10th & Apr 10th.
  • Nov thru Dec--last day of the 1st and 4th months after the month the bill is mailed.

(R&T 75.52)

Usually, 4 years, counting from July 1 of the year for which the assessment was made.  (R&T 532; 4831; 4831.5)

8 years, for property, undervalued because of a willful or fraudulent act of the taxpayer.  (R&T 532)

They are separate taxes. The County Assessor deals with the valuation of properties that affect your property taxes.  The state administers sales and income taxes.  Cities collect business license taxes.

Most tax rates range from 1% to 1.25% of assessed value, depending on the location of the property. (R&T 135)

The exact rate is determined by the Board of Supervisors (R&T 2151) and shown on the tax bill.

Contact the Tax Collector's Office for this question.  They can be reached at (951) 955-3900.

Property statements are sent to business owners annually.  We generally base the value on the cost, age, and type of property reported on the statement.  Valuation factors are applied to reported costs to arrive at an estimate of value.  The value is multiplied by the tax rate to arrive at the tax dollar amount.

$5,000--for a combination of all locations in the county. (R&T 155.20)

An assessment made for prior years, for a property that was not previously assessed before or was undervalued.

We discover businesses by several means: field canvass; tenant lists; sales tax permits; telephone books; business licenses.

When the owner of the business also owns the land and buildings, then only one bill is issued.  This is called a secured assessment.

We try to discover all business changes, but this isn't always possible.  If you know of someone who should be taxed, please provide us with the information.

Submit this information in writing to the Assessor.  Provide the date the business closed and the disposition of the assets.

To determine the proper value.  Different factors apply to different types of equipment.

In California, property is valued as of January 1 for the following fiscal year. (R&T 401, R&T 2192)

Taxes pertain to the owner of record on January 1, the lien date.  The sale, removal or disposal of property after the lien date does not relieve the owner (on January 1) of the taxes.  This information is stated on the tax bill.  There is no provision in the law to prorate taxes in such cases.

If you didn't file a property statement an estimate was made based on information in our possession, which quite often is simply a typical value for that type of business.  (R&T 501)

We will estimate the value based on information in our possession, which quite often is simply a typical value for that type of business.  A 10% penalty for failure to file is added to the value.

Statements postmarked after May 7th have a penalty of 10% added to the value. The penalty is mandated by law.  The Assessor has no discretion in applying it.  (R&T 441; 463)

All property is taxable, including business property, unless specifically exempt by law. Some examples of taxable business property are: Supplies, Machinery and Equipment, Tools, Office Furniture and Equipment, Computer Hardware and Operating Systems, Building / Fixture / Land Improvements, Leasehold Improvements, Property Leased to Others, Construction in Progress. The Commercial Property Division of the Assessor's office assesses the land and real property structures to the land owner, and the Business Personal Property Division assesses the remaining taxable business property (outlined above) to the owner of the business.

You may receive a partial or full exemption if the property is solely used by a church, college, cemetery, museum, school, or library or if the property is owned by a non-profit, religious, charitable, scientific, or hospital corporation. NOTE: If you qualify for an exemption, you MUST still file a Business Property Statement annually.

Every year around March 1st, the Assessor will send a request to file the Business Property Statement or the Agricultural Property Statement. Any business having property with an aggregate cost of $100,000 or more is required to file a business property statement, even if one was not requested by the Assessor.  The form should be filled out and returned by April 1st. You will be required to provide information about the type of business, assets, property, machinery, and equipment used for business purposes. Please contact the Assessor’s office at (951) 955-6210 if you have not received a request, and are required to do so, by March 1st.

The Cost Approach is the most common method for determining business personal property value.  It determines the replacement cost new (RCN) of the subject property, then applies depreciation for the determination of fair market value. The cost approach is most frequently used in the valuation of business personal property and fixtures. Click here, https://www.rivcoacr.org/media/Menu/2024 EQUIPMENT VALUATION FACTORS.pdf for the equipment valuation factors used in the cost approach by Riverside County. Fixtures and other improvements are classified as "real property" and are subject to Proposition 13 restrictions. Proposition 13 (real property only) allows no more than a 2% increase in value from the prior year unless there is a change of ownership (sale or transfer of property) or new construction (other than normal maintenance).

If a business fails to file the Business Property Statement or Agricultural Property Statement or it is filed late, a 10% penalty will be applied pursuant to Revenue and Taxation 463.  The last day to file without penalty is May 7 (postmarked) unless it falls on a weekend or holiday, in which case the deadline is extended to the next business day. If a business willfully conceals requested information, a 25% penalty may apply pursuant to Revenue and Taxation 504.

All property statements are subject to audit in order to verify the accuracy of the information reported. The top several hundred largest business entities are required to be audited once every four years pursuant to Revenue and Taxation Code 469. In addition, several hundred other audits are conducted on varying sizes of businesses at the Assessor’s discretion to ensure proper reporting.

Supplemental Assessments apply to structures, land, and improvements which have changed ownership or resulted from new construction.  This is a one-time assessment which prorates the value of the property from the date of change of ownership or completion to the end of the fiscal year.

Taxable Possessory Interest is created when a private party is granted the exclusive use of real property owned by a non-taxable entity. The possession must be independent, durable, and provide a private benefit to the possessor. Common examples of possessory interests on non-taxable entities are campgrounds, airplane terminals and hangars, government employee housing, forest cabins, ski resorts, cable television rights-of-way, restaurants, etc. Property Tax Law covering possessory interest can be found in Revenue and Taxation Code (R&T) Sections 61, 107-107.9, 480.6.

The Assessor annually requests every governmental agency in the county to provide leases and other agreements that are related to the real property they own.  (R&T 480.6).It is important that the lessees keep this information current with their government landlords and that the agencies cooperate fully with the Assessor so that accurate assessments and billing can be made by the county. The value established on the property is updated when there is a change of ownership or there is a completion of new construction. A change of ownership occurs when a Taxable Possessory Interest is created.

We only value the usage of the property that you have agreed to do and do not include the value of the lessor’s retained rights in the property. For example: if you have agreed to use the land for a campground, we only take the value of the usage into consideration.

Base year values are established for taxable possessory interests upon change in ownership or completion of new construction.  A change in ownership occurs when a possessory interest is created, assigned, or upon expiration of the reasonably anticipated term of possession used by the Assessor. (R&T 61)

The methods used for valuing possessory interest include: Comparative Sales Approach, Income Approach, and Cost Approach. Comparative Sales Approach - In this approach, we take into consideration the cost at which the property was sold and the cost of other, similar properties. Income Approach - The most common income method is to value the possessory interest directly by capitalizing the net economic income stream to the public entity (rent paid) for the reasonably anticipated term of possession. •OR, we capitalize the net income to estimate the fee value and then deduct the present worth of the government’s rights subsequent to the anticipated term of possession. Cost Approach - In this approach, we first use the Income or Comparative Sales approach to estimate the value of the land.  Then, we take into consideration the estimated value of depreciation for the end of your term of possession, which we add or subtract to arrive at a total value. The lien date for property taxes is January 1 of each year. If you are in possession of a Possessory Interest, you are responsible for the entire previous year’s taxes. California law does not allow for any proration of the taxes even if you end your contract shortly after the lien date. If you are delinquent on the taxes, it can impede your future real estate transactions and is a hindrance on the lessee, not the property.

If you want to learn more about unlawful detainer assistants, the following link to the California Association of Legal Document Assistants page (https://calda.org/What-is-a-Legal-Document-Assistant-(LDA) is a good resource, because Unlawful Detainer Assistants and Legal Document Assistants are subject to the same state law sections.

The County Clerk does not regulate Unlawful Detainer Assistants. 

You can renew up to 60 days before the expiration of your current registration, and, if you do renew early, you don't lose any time because your new registration date will be the date that your current registration expires. 

Yes, you have up to three (3) years to renew under the same registration number after your most recent registration lapses. 

The County Clerk registers Unlawful Detainer Assistants but does not conduct investigations or provide law enforcement services. 
If your primary interest is to gain restitution, you should pursue the matter in small claims court or consult with an attorney.
You may also report the complaint to the Riverside County District Attorney (https://rivcoda.org/).
 

"Diploma" means any diploma, certificate, transcript, document, or other writing in any language other than a degree representing that an individual has completed any course of study - Education Code section 32380(d).

No, you may not acknowledge your own signature on the bond. 

If you purchase your vital record online or by mail, you will receive your copy by mail in about a week. If you purchase your copy in person at one of our offices, you will receive your copy at the end of the transaction.

If you purchased a vital record online or by mail and have not yet received your copy, please contact us to check on the processing status. We may need something from you to complete the order. If the order is complete and was mailed, then you will have to inquire with the delivery service. We are not responsible for the delivery of mail by the United States Post Office or any other delivery service. 

Generally, you do not get copies of marriage licenses. Once a license is issued, you have 90 days to get married. Once you are married and return the license to us, we record it and it becomes a marriage certificate. The license allows you to get married, and the certificate shows that you were married. If you lost your license before your wedding, you will have to purchase a new one.

We do not hold copies of divorce records. To obtain copies of your divorce papers, please visit the Riverside County Family Law Court: https://www.riverside.courts.ca.gov/SelfHelp/DivorceSeparation/divorce-separation.php.

No. Vital records are held in the county in which the event took place. You cannot have your record transferred to Riverside County and must purchase the record from the county in which you were born.

The California Department of Public Health processes changes to vital records (birth, death, and marriage certificates). To change information on a vital record, you will have to apply with the state: https://www.cdph.ca.gov/Programs/CHSI/Pages/Vital-Records.aspx.

A certified copy can be used to establish the identity of the person named on the certificate, whereas an informational copy cannot.

If you are requesting a certified copy of a record via mail, you will need to provide a sworn statement and have it notarized.  If you are only requesting an informational copy, then you will not need to provide a sworn statement.

You may seek notarization from one of the following options:

1) An Ambassador, Minister, Consul, Vice-Consul or Consular Agent of the United States, or from a Judge of a Court of record having a seal in a foreign country; or,
2) A foreign notary, with an Apostille attached for the foreign notarization.

No, state law requires us to receive an application and payment before we can search for any record.

If we cannot locate your record based on the information you provide, state law requires us to retain the fee for the search and issue a Certificate of No Record. 

We issue a certificate of no record to verify that we could not locate your record with the information you provided.

No, you will need to contact that third party directly.  We are not affiliated and do not work with any third-party vendors and will not have any records or information about your request if you submitted it through a third party.

The California Secretary of State issues apostilles and you can learn more about the process by going to its website: https://www.sos.ca.gov/notary/request-apostille/.

Since our online ordering system is only available to US residents, foreign residents must obtain their records in person or by mail. If ordering by mail, you will need to have your application notarized. Note: signatures by foreign notaries must be proved in one of the following ways:

1) By a judge of a court of record of the country where the proof or acknowledgment was taken

2) By an American Diplomatic Officer, Consul General, Consul, Vice-Consul, or Consular Agent

3) By an Apostille (certification) affixed to the instrument pursuant to the terms of the Hague Convention. 

Yes, state law allows qualified homeless individuals to receive a copy of his/her birth record without a fee. Applicants must meet the requirements and complete an affidavit to receive a free copy of a birth record.

To change your name on your birth certificate, you will need a court order to make the change and to submit supporting documentation to the California Department of Public Health (CDPH) to make the change. Visit the CDPH for more information: https://www.cdph.ca.gov/Programs/CHSI/Pages/Vital-Records.aspx.

We offer a few convenient methods for you to purchase a birth, death, or marriage certificate: online, by mail, and in person. Visit this page for more information: https://www.rivcoacr.org/BirthDeathMarriageCertificates.