The County Board of Supervisors has determined that the total taxes collected on certain low value properties would amount to less than the cost of assessing and collecting them. As a result, the Board has exempted from property tax the following property types:
- All real property with a base year value less than or equal to $2,500.
- All business/personal property with a full cash value less than or equal to $5,000.
- All locally assessed manufactured homes and associated accessories valued at less than or equal to $5,000.
- All Possessory Interests with a base year value less than or equal to $50,000.
In addition to those property type exemptions, the Board has found that it is not economical to enroll a supplemental assessment billing of $50 or less. As a result no bills are generated on supplemental assessments in which the billing amounts to $50 or less.