When Does Assessor Assign APN?

[LS_8750]

Because sometimes what we see in the world defies logic, I had to ask.

When would the Assessor assign an APN following:
1. Creation of land by subdivision?
2. Recognition of legal status of parcel following certificate of compliance?

Is there a governing statute?

Please advise.
Thanks in advance!

[Warren Smith]

Revenue & Taxation Code section 327.5 (attached).

A certificate of compliance would fall under provisions of the SMA and of local ordinances. The R&T section speaks to parcel map waiver, which typically are recorded as certificates of compliance.

The deadline for creating APNs is the securing of the tax rolls at the beginning of each fiscal year. That is why a tax certificate is required for prepayment of estimated taxes - to cover the interim until the new tax bills go out.

[LS_8750]

How about in the case of a certificate of compliance?

SMA Section 66499 (f) basically says the recorded CoC should have the new APN noted on the document, as necessary.

Why would a new APN be necessary upon recording the CoC?

[Warren Smith]

SMA 66499.35 (f) (1) (B) does require an Assessor parcel number or numbers of the parcel. This refers to an existing parcel which is being requested to have a C of C, or a conditional C of C issued. It is not for the creation of a new parcel. The taxable area is substantially the same - the billing address certainly is.

[LS_8750]

Mr. Warren,
Copy that.

We are not creating a new parcel, but rather recognizing the existence of an additional legal parcel under that same address, APN, etc.

Do we need a new APN following recording of the CoC? Why?

[Warren Smith]

No, I don't see the Assessor issuing a new number. The property description will remain unchanged.

[Warren Smith]

Clark,

Your avatar LS number looks like 8760. It is 8750, right?

[LS_8750]

Yes, it is 8750.

And thank for your the sanity check.

Cheers!
Clark

[dedkad]

Multiple legal parcels can be under the same APN, so I see no reason why a new APN would be created unless specifically asked for by the property owner.

[Bruce Johnson]

I hope that I can shed some light on this subject, as I currently supervise the Mapping department within a County Assessor's Office.

CoCs do not, at least in our office, automatically get a new APN. This is mainly done for the benefit of the property owner, for a couple of reasons:
a, First and foremost, we do not know what is intended with a CoC by itself. If this is being done in preparation for a sale, the new APNs will be
issued as soon as the parcel or parcels sell.
b. A new APN will create an additional set of "per parcel charges". While the overall base value of the land being split is apportioned between the
new APNs, there are additional charges that are set on each tax parcel, above and beyond the base value. These are such things as school
districts, hospital districts etc. These are set on each separate parcel within the defined area.

Our office requires an additional step beyond the CoC itself to issue new APNs in these cases. The most common way is via separate deed, even without a transfer of any property to new owners' This usually guarantees that the owner is well aware of the overall implications involved. and has avoided a significant amount of aggravation.

Hope this helps

[LS_8750]

Thank you all for the valuable input.
It is very much appreciated.
Regards,
Clark