Why is the previous owner listed as the owner and not my name?
By state statute, Assessor records must identify the owner of each parcel as of January 1st. If the parcel transfers after January 1st, the new owner is reflected on the second line "in care of" for that fiscal year. The new owner will be identified on the first line of ownership the following January 1st.

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1. What is a fiscal year?
2. Why is the previous owner listed as the owner and not my name?
3. How does Proposition 2 1/2 limit property taxes?
4. How is the excise bill valuation determined?