Assessor Services

Services

Affidavit for Elderly or Handicapped Families

The Affidavit for the Elderly or Handicapped Families is a required supplemental affidavit filed with the Assessor's Office annually. It provides necessary income information of residents who occupy property owned and operated by a nonprofit agency. The information filed on the Affidavit helps determine the amount of property tax exemption allowed on the property.

Affidavit for Low Income Households

The Affidavit for Low Income Households is a supplemental affidavit filed with the Assessor annually that provides necessary income information of residents.

Affidavit Low Income Housing Owned by Limited Partnerships

The Affidavit for Low Income Housing of Limited Partnerships is a supplemental affidavit filed with the Assessor's Office annually. It provides necessary information for Limited Partnerships that own low-income housing.

Affidavit on Low Income Leased Property

The Affidavit for Low Income Leased Property is a supplemental affidavit filed with the Assessor's Office annually that provides necessary income information or residents of Low Income Leased Property.

Affidavit, Rehabilitation - Living Quarters

The Affidavit for Rehabilitation of Persons or Living Quarters is a supplemental affidavit filed with the Assessor's Office annually that provides necessary details of rehabilitation activity on exempt property.

Assessment Maps

The Assessor's Office Parcel Maps are used to determine the location and size of each Assessor Parcel.  These are used in the assessment process by both the change in ownership and appraisal sections. 

Assessor's parcel maps are also use by members of the public, including fee appraisers, real estate professionals and individual property owners.

Assessment Maps by Book and Page

This will allow you to find a print an Assessor Map Book page based on your Assessment number.

Parcel Map List View

Assessment Reviews

The Assessor's Office has a review program where taxpayers can ask the Assessor to take a closer look at the taxpayer's Property Tax Assessment.

Audits of Business Personal Property

Audits are selected each year by the Assessor based on two criteria. One is the State Board of Equalization requirement that the property be in the top 50% of assessed business property. The remaining audits scheduled for the year are made either at the request of the taxpayer or as selected by the Assessor based on internal criteria developed during the assessment process.

Base Year Value Transfer for Persons Aged 55 and Over

Under certain rules, California law allows any person who is at least 55 years of age to transfer the base year value of their existing home to a replacement dwelling.

This benefit is referred to as a Claim for Base Year Value Transfer and is open to those 55 years or older who reside in a property eligible for a Homeowners’ Exemption (their place of residence) or is currently receiving a Disabled Veterans’ Exemption.

The replacement dwelling must be of equal or lesser fair market value when compared with the value of the original property.
 

Change of Address Request

Property valuation information and tax bills are mailed to the current address of record on file with the Assessor. Property owners are responsible for notifying the Assessor if their mailing address has changed. To avoid unnecessary delays in mail delivery, it is important to update your mailing address promptly.

If your mailing address has changed, please let us know by filing a Change of Address Request.

Church Exemption

A Church Exemption Claim is available to religious organizations that rent or lease and conduct worship services on property. An annual claim must be filed with the Assessor's Office.

Disabled Veterans' Exemption

The Disabled Veterans' Exemption is an initial claim filed with the Assessor's Office (or an annual claim if low-income). It is available under certain conditions to 100% Disabled Veterans and the spouses of deceased veterans.

Disabled Veterans' Exemption Change of Eligibility Report

The Disabled Veterans' Exemption Change of Eligibility Report is filed with the Assessor if a Disabled Veteran claimant has moved or no longer qualifies.

Exemptions for Low Value Assessments

The County Board of Supervisors has determined that the total taxes collected on certain low value properties would amount to less than the cost of assessing and collecting them. As a result, the Board has exempted from property tax the following property types:

  • All real property with a base year value less than or equal to $2,500.
  • All business/personal property with a full cash value less than or equal to $5,000.
  • All locally assessed manufactured homes and associated accessories valued at less than or equal to $5,000.
  • All Possessory Interests with a base year value less than or equal to $5,000.

In addition to those property type exemptions, the Board has found that it is not economical to enroll a supplemental assessment billing of $50 or less. As a result no bills are generated on supplemental assessments in which the billing amounts to $50 or less.

File a Business Personal Property Review

If you disagree with the value assessed to your business property, you may file a Business Property Assessment Review Request with the Assessor's Office. 

File Your Agricultural Business Property Statement

All property owned by an agricultural business is subject to local property tax, unless it is specifically exempt by law. As an agricultural business owner, you are required to file an Agricultural Business Property Statement each year if you own over $100,000 in property or are requested to file by the Assessor's Office.


Examples of taxable Agricultural business property include, but are not limited to:

  • Supplies
  • Farm Machinery and equipment (tractors, implements, harvesters, etc.)
  • Pumps
  • Tanks

File Your Aircraft Property Statement

All aircraft is subject to local property tax, unless it is specifically exempt by law. As an aircraft owner, you are required to file an Aircraft Property Statement each year with the County Assessor's Office.

File Your Apartment House Statement

All property owned by an apartment house owner is subject to local property tax, unless it is specifically exempt by law. You are required to file an Apartment House Property Statement each year if you own over $100,000 in property or are requested to file by the Assessor's Office.


Examples of taxable apartment business property include, but are not limited to:

  • Supplies
  • Furnishings
  • Appliances, laundry equipment
  • Signs

File Your Boat Survey Record

All boats and watercraft are subject to local property tax, unless they are specifically exempt by law. A Boat Survey Record Form is mailed when there is a change of ownership, boat location or the Assessor is notified by another County that the boat is now in San Luis Obispo County. When this form is not filed, the Assessor is required to estimate the value for the boat assessment.

File Your Business Property Statement

All property used by a business is subject to local property tax, unless it is specifically exempt by law.  Business personal property is appraised annually as of January 1st (lien date).

Examples of business property include, but are not limited to:

  • Supplies
  • Machinery and Equipment
  • Office furniture
  • Computer hardware
  • Leasehold improvements
  • tools

As a business owner, you must file a Business Property Statement if you have over $100,000 in business personal property or are requested to file by the Assessor's Office.

File Your Contractor's Exclusion

The Contractor's Exclusion is provided for in Section 75.12 of the California Revenue and Taxation Code. This exclusion is available to property owners who notify the Assessor in writing, prior to or within thirty (30) days of the beginning of construction, that they do not intend to rent, lease, occupy or otherwise use the property subject to the new construction. 

The purpose of the exclusion is to omit the value of the new construction from the supplemental assessment roll until the date that the property changes ownership (in whole or in part), or is rented, leased, occupied or otherwise used by the owner.

File Your Disabled Persons Claim for Transfer of Base Year Value

This service is for filing an Exclusion from Reassessment for Disabled Persons who qualify to transfer the factored base year value of a residential property to a different residential property without the subsequent increase in property tax value.

File Your Map Bond

In order to satisfy the requirements of the Subdivision Map Act (Chapter 21.4 SS 150, 66493,66494 of the State Government Code), persons filing Tract or Parcel Maps must file for a Map Bond and post security for payment of property taxes or special assessments.  The bond becomes a lien as of January 1st and is payable to the office of the County Tax Collector.

File Your Solar Energy Exclusion

California Law provides that in certain circumstances, the initial purchaser of a building with an active solar energy system may qualify for a reduction in the assessed value of the property. Buyers must file the Solar Energy Exclusion Form with the Assessor's Office.
 

File Your Vessel Property Statement

All Vessels (boats and watercraft) are subject to local property tax unless they are specifically exempted by law. A Vessel Property Statement is mailed to owners of documented or commercial vessels and all vessels valued at more than $80,000.

Grandparent-to-Grandchild Exclusion

A Grandparent-to-Grandchild Exclusion is completed when applying for an exclusion from reassessment on property transferred from Grandparents to Grandchildren under certain circumstances.

Homeowners' Exemption

The California Constitution provides a $7,000 reduction in the taxable value for a qualifying owner-occupied home. The home must have been the principal place of residence of the owner on the lien date, January 1st. To claim the exemption, the homeowner must make a one-time filing with the Assessor in the county where the property is located. The claim form can be found here: Claim for Homeowners' Property Tax Exemption.

Homeowners' Exemption Termination

A Homeowners' Exemption Termination notice should be submitted to the Assessor's Office whenever a property you own is no longer eligible for a Homeowners’ Exemption.

Homeowners' Exemptions

California Property Tax law provides two alternatives by which the Homeowners’ Exemption (which exempts up to $7,000 of assessed value from taxation) may be granted:

Alternative 1: The exemption is available to an eligible owner of a dwelling which is occupied as the owner’s principal place of residence as of January 1st each year; or

Alternative 2: The exemption is available to an eligible owner of a dwelling subject to supplemental assessment resulting from a change in ownership or completion of new construction on or after January 1st, provided:

  1. The owner occupies the property as his or her principal place of residence within ninety (90) days after the change in ownership or completion of construction; and
  2. The property is not already receiving the Homeowners’ Exemption or another property tax exemption of greater value. If the property received an exemption of lesser value on the current roll, the difference in the amount between the two exemptions shall be applied to the Supplemental Assessment.

Low Income Leased Property

The Affidavit for Low Income Leased Property is filed annually with the Assessor's Office for Low Income Leased Property. It is available on leased property used exclusively for low income housing.

Notice of Supplemental Assessment

A Notice of Supplemental Assessment is generated whenever the assessed value of a property changes due to a change in ownership or the completion of new construction. Such reassessments may result in one or more Supplemental Tax Bills being mailed to the property owner. These Supplemental Tax Bills are in addition to the annual property tax bill. The Assessor mails Notices of Supplemental Assessment approximately 60 days before the supplemental tax bill is mailed by the Tax Collector's Office. 

For more information on Supplemental Property Taxes, please consult the Frequently Asked Questions (FAQs) below. Additional information is also available from the County Tax Collector.

Parcel Boundary Change Request

Property owners may request, under certain conditions, that parcels be subdivided (or combined) using a Parcel Boundary Change Request Form.

Parent/Child Exclusion

A Parent/Child Exclusion is filed when applying for an exclusion from reassessment on property transferred between parents and children.

Parent-Child Exclusion From Reassessment

The Parent-Child Exclusion form is filed when applying for an exclusion from reassessment on property transferred between parents and children. This exclusion prevents the property taxes from being reassessed to current market value when parents or children transfer property to each other. This allows the transfer of the parent's (or child's) assessed value (Prop 13 value) to be passed to their child or parent. Typically the Prop 13 value is less than the current market value, which would become the assessed the value if the exclusion is not applied.

Possessory Interests

A taxable possessory interest is most commonly defined as the private beneficial use of publicly-owned property.

Taxable possessory interests are subject to taxation pursuant to article XIII, section 1 of the California Constitution, which provides that all property is taxable unless otherwise provided by the California Constitution or federal law. While publicly owned real property is generally exempt from taxation, under certain conditions, the private, beneficial right to the possession of publicly owned real property is subject to separate assessment as a taxable possessory interest.

Property Information Search

The Assessor has many instructive pamphlets to provide property owners with information on all subjects related to property assessment. The office also has building record and appraisal information for current property owners.

View property information search

Property Tax Assessed Values

The Assessor has assessment roll information that indicates the assessed value of every property in the County. We also have a list of transfers of real property generated each year.

Property Tax Exemptions and Exclusions

There are many exemptions and exclusions that the County Assessor's Office administers. Forms and information are available in the Forms section and the Property Tax Information categories.

Property Tax Forms

The County of SLO Assessor has over 65 forms and documents available for the public to access to complete a wide range of assessment-related business, including filing a Change of Address Request, a Homeowner’s Exemption, a Business Property Statement or a Claim for a Disaster Relief.

Property Tax Postponement Program

The State Controller’s Property Tax Postponement Program allows homeowners who are seniors, are blind, or have a disability to defer current-year property taxes on their principal residence if they meet certain criteria including 40 percent equity in the home and an annual household income of $35,500 or less.

The 2016 application filing period is closed.  Applications for 2017-18 will be available in September 2017.  Please call (800) 952-5661 or email postponement@sco.ca.gov to join the State Controller's Office mailing list.

Property Use Report

A Property Use Report is used to report activity on exempt property and details of any use apart from the primary activity by outside groups or individuals.

Public Records Act Request Form

Submit the attached form to request documents maintained by the County Assessor's Office. There may be fees incurred in the reproduction of these records, though property owners or their authorized representatives may generally obtain records relating to their specific ownership free of charge.

Public School Exemption

The Public School Exemption is an annual claim filed with the Assessor's Office. It is available for leased property used exclusively by public schools.

Religious Exemption

A Religious Exemption is an initial claim filed with the Assessor's Office. It is available to religious organizations who own property and conduct worship services and related religious activities on the site.

Veterans' Exemption

A Veterans' Exemption is an initial claim filed with the Assessor for a $4,000 exemption on a residence. This exemption is available to veterans whose assets do not exceed $5,000 or, if married, $10,000. The Veterans' Exemption could be chosen instead of the higher $7,000 Homeowners' Exemption.

Welfare Exemption

The California Legislature has the authority to exempt property (1) used exclusively for religious, hospital, or charitable purposes, and (2) owned or held in trust by nonprofit organizations operating for those purposes. This exemption is known as a Welfare Exemption.

The Welfare Exemption form is an initial request filed with the Assessor's Office by a claimant who is new to San Luis Obispo County or by an established claimant filing for a new location.

Welfare Exemption -- Termination or Change in Eligibility Notice

A Welfare Exemption is granted to exempt property (1) used exclusively for religious, hospital, or charitable purposes, and (2) owned or held in trust by nonprofit organizations operating for those purposes.  Such exemptions remain in effect until the property is sold, or if all or part of the property is used for activities that are outside the scope of the purpose of the Welfare Exemption.

The Termination or Change in Eligibility Notice should be filed by the property owner (or qualifying lessees) anytime a property is sold or all or part of the property is used for purposes outside the scope of the exemption.