Attachment B

Revalidation – Future Dates/Milestones

• September 1, 2009 – Deadline for revalidation applications, after which a $125 late fee will be assessed; also the deadline by which applications for agricultural /forestal districts must be received to be processed to be effective for 2010 (agricultural/forestal districts only affect land use valuation qualification for the tax year 2010, cannot cure past years disqualification/roll back liabilities)

• November 1, 2009 – Deadline for applications for Open Space Use Agreements – only affect land use valuation qualification for the tax year 2010, cannot cure past years disqualification/roll back liabilities

• December 2, 2009 – Board of Supervisors public hearing and action on new agricultural/forestal districts and agricultural/forestal district additions for which application is made on or before September 1 (fallback date is December 9, 2009)

• December 5, 2009 – Final deadline for filing of revalidation forms, after which those not revalidating will be subject to removal from the Use Value Tax Program

• Letter will be sent after December 5, 2009 deadline to property owners who did not revalidate, informing them of removal from the Use Value Tax Program

• Reassessment notices issued in January, 2010, will list both fair market value and land use valuations for those in the Use Value Tax Program

• June 5, 2010 tax bill (issued late April, 2010) will bill at fair market value for those parcels that were removed from the Use Value Tax Program

• Supplemental bills for roll back taxes and applicable interest will be issued following field work and verification activities by Assessor’s staff

• December 5, 2010, tax bills (issued October, 2010) will bill at fair market value (as did the June bills)

• Verification letters will be mailed to the owners of non-qualifying parcels removed from the Use Value Tax Program

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