Property Tax Allocation Services

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

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 (TRA) 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

State law allows some local districts the option to place numerous types of non-ad valorem per parcel assessments & charges on the property 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.