CA SB1493

Allows assessors to provide supplemental and escape assessment notices and property value information via electronic mail instead of regular mail if the assessee requests it in writing.

Clarifies that the $10,000 exemption threshold for low-value properties is adjusted annually by an inflation factor, and raises the limit to $50,000 for possessory interests in publicly owned fairgrounds and cultural facilities.

Permits assessors to destroy documents containing taxpayer information immediately upon preservation in electronic imaging or other media formats that provide access to the documents.

Authorizes assessors to post property assessment information on their Internet Web site as an alternative to mailing or newspaper publication.

Allows tax collectors to re-offer tax-defaulted property with welfare exemptions at the same sale (rather than waiting for the next scheduled sale) at a minimum price based on current assessed valuation or unique circumstances, with board of supervisors approval.