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Assessor: county assessments rose 4.1% last year; primary‑residence filings decline for sixth consecutive year
Summary
Amador County Assessor Jim Rooney reported a 4.1% increase in county assessed value driven largely by property sales and some new construction, noted Plymouth had ~9.93% growth, and warned that primary‑residence filings have fallen six years in a row — a trend with implications for taxes and housing policy.
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Amador County Assessor Jim Rooney presented the board with the annual assessment roll snapshot and housing trends. "Assessments in the county went up 4.1%" Rooney said, noting that Prop 13 limits the annual assessed increase to 2% absent a change in ownership or new construction, so the higher number reflects reassessments tied to sales and some new development in Plymouth and Castle Oaks.
Rooney said the largest increase was in the Plymouth area (about 9.93% this year) and that countywide there were about 142 new homes in the past year. He also highlighted a six‑year decline in the count of primary residences, measured by homeowner exemption filings. "In Amador County, the number of primary residences that people call their home has been decreasing for six years in a row," he said, and suggested the phenomenon reflects a mix of more rentals and vacation properties.
Board members asked about roll corrections, timing and how the assessor—s July 1 snapshot feeds the budget process. Rooney clarified that the roll figures are a July 1 snapshot and that roll corrections and supplemental assessments are accounted for later.
Rooney framed Prop 13 as stabilizing in downturns: assessment drops tend to be smaller than market declines because of the Prop 13 cap on annual reassessment except when ownership changes.
Next steps: The assessor offered to make staff available for budget planning and to provide additional breakdowns by jurisdiction on request; no board action was required for this informational presentation.

