Huson
Huson v. County of Ventura
Opinion
Opinion
Coffee, J.
A homeowner disputes the method by which the county assessor valued his home following its purchase. He argues that this practice is now disallowed by a recent statutory amendment and the statute should be retroactively applied to the valuation of his property. The trial court rejected this argument. We vacate and remand.
Facts
Appellant Michael A. Huson owns a single-family residence in the City of Simi Valley. He bought the home in 1995 for a purchase price of $176,000, and assumed the obligation to pay a $12,086 improvement bond lien imposed by the City of Simi Valley. Respondent County of Ventura (County) reassessed Huson’s home at $188,350, which included the improvement bond. The resulting increase in tax computed on the base year value of Huson’s property was approximately $191.56.
Huson filed an application for changed assessment with the County Assessment Appeals Board (AAB) in 1996, asserting that $176,000 was the proper base year value by which his property should be assessed. He stated that the improvements were made on public streets for curbs, lighting, and sewers, on property he neither owns nor controls.