Property Tax Allocation

The Property Tax Allocation section calculates property tax rates, determines extensions, and distributes taxes to agencies.

Services

Assessed Values, Exemptions and Growth Percentage

Property values are maintained by County Assessor’s Office and are used in the calculation of taxes by the County Auditor’s Office, net of any exemptions.  State assessed local Utility and Unitary values are determined, maintained and submitted to counties by the State Board of Equalization.

Property Tax Estimates and Delinquencies

Property taxes are billed by the Tax Collector and, once they have been paid by the taxpayers, are distributed by the Auditor-Controller to the local taxing agencies in accordance with state law.  At the beginning of each fiscal year, the Auditor-Controller provides estimates of the property tax revenues amounts expected to be received by each local agency.

Property Tax Perspective

The information provided in this publication is an overview of the Property Tax Process in the County suitable for the general public.  It includes a broad description of the functions of various County departments from the generation of property taxes through the distribution to local government agencies.

Property Tax Rates

The Assessor determines the net assessed value of each property in the County and delivers an assessment roll to the Auditor by July 1st of each year. The Auditor then calculates the property's tax liability by multiplying the appropriate ad valorem (based on value) property tax rate by the net assessed value. Since the passage of Proposition 13, individual local jurisdictions no longer establish their own ad valorem property tax rate. Instead, the State Constitution imposes a 1% general tax rate plus any voter-approved debt tax rates. voter-approved debts are commonly thought of as "school bonds"; however, not all voter-approved debt in San Luis Obispo County are for schools. Voter-approved debts are generally passed by a 2/3 vote of the registered voters within the local jurisdiction. Following the passage of Propositon 39 in November 2000, certain school voter-approved debt has been authorized by a 55% vote of the registered voters within the respective school's boundary.

City and district boundaries throughout the entire State are maintained by the State Board of Equalization via the Tax Rate Area (TRA) system. This includes districts whose boundaries cross county lines (inter-county districts). Every piece of property in the State is assigned to a TRA. A TRA identifies a specific geographic area comprising a unique combination of districts/cities for the current fiscal year (R&T §95 (g)). San Luis Obispo County has over 400 active TRAs. TRAs may be effective for certain tax years and not others. Each tax year is unique and individual.

Under Revenue and Taxation Code §93, a tax rate may be levied against the net assessed value of each parcel in the tax rate area to generate sufficient money to make annual payments for interest and principal on general obligation bonds or certain other indebtedness approved by the voters.  The total tax rate for any TRA  is a combination of the Proposition 13 basic 1% tax rate added to any other voter-approved bond tax rate affecting the parcels within that TRA.

Redevelopment Agencies

The Community Redevelopment Act in 1945 provided a mechanism to create Redevelopment Agencies (RDAs) and established a form of “tax-increment financing” whereby cities and counties were given the authority to declare areas within their boundaries as in need of urban renewal.  The growth in property tax revenue (known as “tax increment”) within the RDA project areas is diverted from the local taxing agencies (county, cities, schools and special districts) to pay back any bonds issued to fund the needed improvements made by the RDA.  Effective February 1, 2012 the State of California passed legislation to gradually dissolve RDAs.  Once all debt obligations of each RDA are paid in full, the tax increment that is currently being diverted to pay those obligations will be returned to the local taxing agencies.

Special Assessments and Direct Charges (Non-Value Based Items)

State law allows some local districts the option to place numerous types of non-ad valorem (non-value related) per parcel assessments & charges on the property tax bills.  These charges may be a variety of items such as voter-approved special taxes (including Mello-Roos Community Facilities Districts), qualified special taxes, benefit/special assessments (including 1915 Act Improvement Districts), Property Assessed Clean Energy (PACE) financing installments, charges for services/fees, and delinquent water/sewer bills.

It is the district's responsibility to administer its direct charges and determine the method by which billing/collection will occur. Any over/under/missing charges are the responsibility of the district directing the charge to be placed on the secured tax bills. Each annual tax roll is unique and separate from those of previous and subsequent years. The Auditor must obtain verification each year from these districts that State law authorizes the charges to be placed on the tax roll.

Annual Secured Property Tax  Bills for the 2018/19 Fiscal Year have been mailed. 

If you have not received your bill by November 1, please contact the Tax Collector at (805) 781-5831.

View or Pay Property Taxes by eCheck, Visa, MasterCard, Discover Card, or American Express