Property Assessment

WHAT DOES THE PROPERTY ASSESSOR DO?

The Property Assessor has the following basic responsibilities:

• Locate all taxable property in the County and identify the ownership.
• Establish a taxable value for all property subject to property taxation.
• Complete an assessment roll showing the assessed values of all property.
• Apply all legal exemptions.

LIEN DATE

The lien date, January 1, is the date on which taxes for any fiscal year become a lien on property. The Property Assessor must establish the taxable value of property "as of" the lien date. Any re-appraisable event, such as new construction or a change in ownership, that occurs on a date other than the January 1 lien date must be assessed as a positive or negative supplement to the lien date value

REAL PROPERTY ASSESSMENTS

The California Constitution requires that all property be taxed, unless otherwise exempted under the California Constitution or United States Constitution. Article XIII-A of the California Constitution requires that real property be reappraised only when such property undergoes a change in ownership or has new construction (per Proposition 13).

The property assessment roll, and tax bills, show land values and improvement values. "Improvements" include buildings or anything of a structural nature (such as swimming pools, paving, etc.).

Annual tax bills are mailed by the Tax Collector once each year by November 1. The annual property tax bill is payable in two installments that are delinquent and accrue penalties if not paid by December 10 and April 10 respectively. Failto receive a tax bill is not a legal reason to forgive penalties for late payments. It is the owner's responsibility to obtain the amount of taxes due and ensure timely payment.

<< Previous    [1]  2  3  4  5  ...7    Next >>