2022 Boat Valuation Information

• Letter to Assessor 2022/003 - Information from the State Board of Equalization stating why values went up for 2022.
• NADA Website - Use this site to value your boat. We use the Average Retail value & add 7.25% Sales Tax to that amount.

 After looking up the NADA Value for your boat:

• If the assessed value of your boat is MORE than the NADA Average Retail Value + Sales Tax, please email a copy of the NADA Value Report to personalproperty@co.sutter.ca.us to have your value reviewed. If you purchased your boat NEW in the past 2 years, you MUST include a copy of your invoice.
• If the assessed value of your boat is LESS than the NADA Value + Sales Tax, you may download and complete the Assessment Appeal Application below, and file an Appeal with the Appeals Board.

All California State Board of Equalization forms are now available on the Cal Assessor e-Forms website.

• Cal Assessor e-Forms

Property Assessment

• Calamity Application
• Property Tax Postponement
• Change of Address Form
• Assessment Appeal Application
• Withdrawal of Assessment Appeal Application
• Request For In-Lieu Taxes
• Informal Request for Decline in Value – Prop 8 Review
• Preliminary Change of Ownership Report

Property Statements

If you want to submit a paper filing instead of filing on-line, please contact the
Sutter County Assessor's Office at (530) 822-7160 or email the Business Division at personalproperty@co.sutter.ca.us

Exemptions/Exclusions

Information 

• Information Sheet, Property Tax Savings: Transfers Between Parents and Children (Pub 800-1) – For transfers occurring on or after February 16, 2021
• Information Sheet, Property Tax Savings: Transfers Between Parents and Children Occurring On or Before February 15, 2021 (Pub 800-1a) – For transfers occurring on or before February 15, 2021 – For transfers occurring on or before February 15, 2021
• Information Sheet, Property Tax Savings: Transfers Between Grandparents and Grandchildren (Pub 800-2)– For transfers occurring on or after February 16, 2021
• Information Sheet, Property Tax Savings: Transfers from Grandparents to Grandchildren Occurring On or Before February 15, 2021 (Pub 800-2a) – For transfers occurring on or after February 15, 2021
• Information Sheet, Property Tax Savings: Transfer of Property Tax Base to Replacement Property – Age 55 and Older (Pub 800-3) – For transfers occurring on or after April 1, 2021

Claim Forms

• Claim for Reassessment Exclusion for Transfer Between Parent And Child (Proposition 19-P)
• Claim for Reassessment Exclusion for Transfer From Grandparent To Grandchild (Proposition 19-G)
• Person(s) at Least 55 years of Age Transfer Base Year Value to Replacement Dwelling (Proposition 19-B)
• Claim for Welfare Exemption (First Filing)