About the Assessor and Recorders Office

Law Changes 

Proposition 19 was passed by the voters of California on November 3, 2020 and changes the possible future tax obligations for children and grandchildren inheriting property after February 16, 2021. In addition, starting April 1, 2021, Prop 19 also affects disaster relief and the base year value transfers for people over 55 or disabled. Not all the details have been worked and may require additional legislation. For the current State Boards interpretation, Please refer to the State Board of Equalization's chart for more information. https://www.boe.ca.gov/prop19/

The Role of the County Assessor

The County Assessor, an elected official, is governed by the California Constitution, the laws passed by the Legislature, and the rules adopted by the State Board of Equalization. An individual county government does not control the County Assessor's tasks.

The Assessor has always been independently elected in California by the voters of the County so that the position is not subject to pressure from the governing body of the county, school or special districts to increase assessments in order to generate more revenue. The Assessor works for all the voters and property owners in the county and is charged with preparing fair and correct valuations based on objective market standards.

The County Assessor must annually assess all taxable property in the county, except for state-assessed property, to the person, business, or legal entity owning, claiming, possessing, or controlling the property on January 1. The duties of the County Assessor are to discover all assessable property, to inventory and list all taxable property, to value the property, and to enroll the property on the local assessment roll. The Assessor's primary responsibility is to annually determine the proper taxable value for each property so the owner is assured of paying the correct amount of property tax to partially fund the local government and school system.

Since property taxes are calculated on the value of the property being taxed, "ad valorem" in Latin, it is vital to determine the value of the various kinds of property subject to taxation. It is also necessary to locate and describe the property being taxed so that the property can be reported and or inspected and then valued. In California's 58 counties, the valuation function for property tax purposes rests with the elected County Assessor and the staff of the Assessor's office. 

Locating Property

Locating real property, land, structures, and growing improvements is relatively straightforward from deeds, building permits and other property descriptions. The Assessor is charged with maintaining assessment maps which show each parcel of land and an assessment roll which shows the value of the improvements on the property and the ownership of that property.

Appraisal of Property

Until 1978 the entire county was subject to reappraisal on a four year cycle, with entire neighborhoods receiving increases in value based on recent sales in that area. Under Proposition 13, values are frozen at a 1975 base year value with adjustments for inflation limited to no more than 2% a year, unless there has been a change in ownership or new construction. Thus, the function of the assessor has gone from doing mass appraisal impacting many properties to an individual appraisal of properties that have changed hands or been added to. Ownership records are maintained from documents recorded with the County Recorder, and maps are updated as parcels are subdivided or their boundaries adjusted. Building permits are reviewed for assessable new construction and appraisers make discoveries in the field.


When a property is reappraised for change of ownership, the appraiser still looks at comparable sales of like properties, or if the property produces income, they will do an income approach. Where the property is unique, the appraiser may use the owner's cost of construction (historic cost) or use costs based on industry-wide studies (replacement costs). Once a property has been valued, the owner is notified of the new value and given the opportunity to discuss the value with the appraiser. If there is still disagreement, the owner may apply for a changed assessment with the local board of equalization.

Personal Property

Personal property such as aircraft and boats are assessed based on "blue book" data gathered from market sales and annually depreciated based on the State Board of Equalizations recommendations. Equipment used in a trade or business is also assessed every year using a formula based on original cost and age of the equipment.

The Assessors functions are largely governed by the:

The Roll of the County Recorders Office

The County Recorders Office is responsible for recording, filing and the preservation of public documents associated with land transactions, including sale, lien, purchase, and easements. Once these documents are recorded, the County Recorder creates an index and makes it available for examination by interested parties and issues copies upon request. Most of the duties of the Recorder are prescribed by State law.

The County Recorder is also appointed by the State of California as the Local Registrar of Births, Marriage & Deaths. These duties include registering all Birth, Marriage & Death certificates occurring in Alpine County and transmitting those original records to the California Department of Health Services - Office of Vital Statistics.

Our office is located at 99 Water Street Markleeville, California in the Administration building. Phone Number: (530) 694-2283

Our US Postal Service mailing address is P.O. Box 155, Markleeville CA 96120

Recording hours: Monday through Friday 9:00 a.m. to 12 p.m. and 1 p.m. to 4:00 p.m. - excluding holidays

General office hours: Monday through Friday 8:00 a.m. to 12 p.m. and 1 p.m. to 5:00 p.m. - excluding holidays

Online Resources and Information

California Property Tax: An Overview
California Government Code
California State Board of Equalization
California Revenue and Taxation Code
California State Constitution - Article XIIIArticle XIIIA pertains to property taxation
California State Board of Equalization Property Taxes Information
California Health and Safety Code
California Laws

  1. Assessor / Recorder

    Physical Address
    99 Water Street
    Markleeville, CA 96120


    Mailing Address
    PO Box 155
    Markleeville, CA 96120

    Fax: 530-694-2285

    General Office Hours

    Monday - Friday

    8 a.m. - 12 p.m.

    1 p.m. - 5 p.m.

    Excluding Holidays

    Recording Hours

    Monday - Friday

    9 a.m. - 12 p.m.

    1 p.m. - 4 p.m.

    Excluding Holidays

  2. Donald O'Connor


  3. Steven Sklar

    Senior Appraiser

  4. Jeanette Millar

    Auditor Appraiser & Recording Tech

  5. Jacob Rasberry

    Assessment Tech