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.