Real Property

A floating home is assessed in the same manner as real property. For property tax purposes, floating homes are not categorized as vessels.

All new manufactured homes purchased after June 30, 1980, and those on permanent foundations, are subject to property taxes. As with real property, the assessed value on manufactured homes cannot be increased by more than 2% annually, unless there is a change in ownership or new construction. Manufactured homes bought before June 30, 1980 are generally not subject to property taxes unless the annual license fees become delinquent. They are charged license fees, which are under the jurisdiction of the California State Department of Housing and Community Development.

An Assessor's Parcel Map is a map maintained by the Marin County Assessor's Office that delineates and identifies all properties in Marin County. The Assessor's Office prepares and maintains approximately 3,500 Assessor Parcel map images. The Assessor parcel maps are continuously updated to reflect new subdivisions, surveys, lot line adjustments and other map changes.

All deeds recorded in Marin County are reviewed by Marin County Assessor staff to determine which properties require reappraisal under the law. An ownership transfer may result in a change in the assessed value of your property which may result in a change to your property taxes. If a transfer is between parent and child or between spouses or state registered domestic partners, it may be excluded from reappraisal in certain circumstances.

An Assessor Parcel Combination is two or more Assessor parcels consolidated into one Assessor’s parcel resulting in a single annual property tax bill. Assessor Parcel Combinations are completed for property assessment purposes only.