After months of controversy over dramatic spikes in many property assessments, the Plumas County Board of Supervisors took steps Feb. 11 toward bringing clarity to the way the assessor’s office assesses the county’s 27,000 private properties.
The supervisors directed Interim County Counsel Josh Brechtel to review state laws governing raising and lowering property values. They also asked him to consult with other counties on deferring tax payments.
Brechtel’s review could lead to policy changes, including a legal pathway to tax deferments. The supervisors asked Brechtel to communicate with county department heads before returning to them with recommendations. Supervisor Tom McGowan’s motion giving direction to Brechtel, approved unanimously, put no deadline on the county counsel’s response.
Hall calls for an overview analysis
Supervisor Mimi Hall framed the board’s 40-minute public discussion by starting with the laws governing property assessments. “We have to ensure that we’re compliant with at least the minimum threshold of the letter of the law,” she said.
An overview analysis of the assessment process could also improve overall county functions, Hall said. It’s an opportunity to consider infrastructure more generally — “the way we operate within our systems,” she said.
It was a comprehensive approach to a controversy that has been treated as an isolated issue. The assessor’s office has been in the eye of a public storm since November, when property owners complained of huge hikes in their assessments. Citizens have vented their frustration at every board of supervisors meeting since then, challenging the supervisors to change the way the assessor announces increased property assessments and to allow landowners to defer tax payments when they are hit with unexpectedly high assessments.
At their Jan. 21 meeting the supervisors took their first action: They rescinded a 2012 resolution that made it possible to adjust property values without notifying individual owners by mail. Now the assessor’s office is required to notify property owners by mail if the assessed value of their property increases significantly over the previous year.
The option of deferring tax payments, which was discussed in January, was left on the table without action. At their Feb. 11 meeting, the supervisors included deferments in the legal review process they assigned to Brechtel.
Brechtel has provided the supervisors with a synopsis of their recent public discussions and a legal analysis, he said. He has not made the document public, citing attorney/client privilege.
Assessor explains the process
At each of the previous meetings, Plumas County Assessor Cynthia Froggatt has explained the process her department uses to assess property values, and reviewed the state laws governing it. She acknowledged that some assessments went up dramatically this year, calling it “unfortunate.” Froggatt said properties should be reassessed every year.
“The problem is <properties> were not being reassessed and brought up to market value every year.”
Cynthia Froggatt, Plumas County assessor
“The problem is that they were not being reassessed and brought up to market value every year,” she said as an explanation for the large increases for 2024 assessments.
Of the county’s 27,000 parcels, 4,500 fall under Proposition 8, which allows lower assessments to match market values. Froggatt estimated that 40% of these properties experienced a jump in assessed value.
The shock to owners, and the challenge of paying unexpectedly higher taxes, is what the supervisors are trying to address, said McGowan: “It goes right back to us coming up with a solution to help those individuals… I am, quite frankly, a little surprised that we haven’t gotten further down this pathway.”
Hall envisioned a process that could address issues related to assessments that may contribute to a better understanding of other county operations. “That’s why I want to have this conversation – so that we have an understanding of what we need,” Hall said.
Having a policy in place by budget hearings in May would help the board work in concert with the assessor’s office and the treasurer/tax collector’s office as well, she said.
