Property Tax
The Property and Special Taxes Department administers three major property tax programs: the State-Assessed Property program; the Private Railroad Car Tax program; and the Timber Yield Tax program. In addition, the Department provides guidance to the 58 county assessors, who are charged with establishing values for approximately 12 million properties each year, and monitors the adequacy of their assessment practices. The Tax Area Services Section is responsible for maintaining all property tax-rate area maps and for maintaining special revenue district boundaries.
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Information About
- Registered Warrants (IOUs)
- Assessment Practices Survey
- Private Railroad Car Tax
- State-Assessed Property
- Timber Yield Tax
- Training - Assessors' Staff
- Training - Appeals Boards
- Legal Entity Ownership Program
- Property Tax Committee Projects
- Special Revenue District Boundaries
- Taxpayers' Rights Advocate
- Welfare & Veterans' Organization Exemptions
- Virtual Nonprofit Seminar
Hot Topics
Resources
- Annotations
- Assessment Appeals
- Assessors' Handbook
- County Listings
- Decline in Value (Proposition 8)
- Disabled Persons Transfers (Proposition 110)
- Forms
- Exemptions
- Frequently Asked Questions
- Guidelines and Procedures
- Letters To Assessors
- Parent-Child and Grandparent-Grandchild Transfers (Propositions 58/193)
- Persons 55/Older Transfers (Propositions 60/90)
- Property Tax Rules
- Property Taxes Law Guides
- Publications
- Valuation Factor Studies