The role of the Assessor's Office in County Government is to discover, inventory, and value all real and personal property in the county. The valuations are then passed forward to the office of the Auditor Controller, Treasurer, Tax Collector, Public Administrator, which applies the correct tax rate, creates property tax bills, mails the bills and then collects the property taxes. Other responsibilities of the Assessor include creating and maintaining assessment maps for all real property in the County of San Luis Obispo. We also track and update property ownership records for all property in the county.
For information regarding tax rates, special assessments, maintenance district fees, or tax collection/refunds, please refer to the Auditor-Controller-Treasurer-Tax Collector’s website.
Proposition 19 Filing Information
Proposition 19 changes are significant and complex. Implementing regulations and legislative changes are still being written by state government, even as the assessor is receiving local applications. Our office will process applications as quickly as possible; however, there are delays due to complex processing requirements under Proposition 19.
Significant changes in the law for Base Year Value Transfers and Intergenerational Property Transfer Exclusions (Parent to Child) resulted when California voters approved Proposition 19 in November 2020. To help taxpayers understand the changes and how they may impact you, information is provided in the two links above as guidance from the Assessor.
For further information, please visit the California State Board of Equalization website.
It's not too late to save on property taxes
TAX EXEMPTION DEADLINE APPROACHES
County Assessor, Tom Bordonaro, Jr., would like to remind all homeowners, disabled veterans, and eligible non-profit organizations that they may still file claims for exemption and receive partial credit.
The Homeowner’s Exemption exempts up to $7,000 in taxable value of a property if the claim is timely filed (postmarked on or before February 15, 2022) and up to $5,600 if filed late (postmarked on or before December 12, 2022). If you received your Homeowner’s Exemption last year, and you still own and occupy the same property this year, you do not need to file again. Your exemption automatically remains in place.
The Disabled Veteran's Exemption exempts taxable value of a property owned by a veteran who is 100% disabled due to service-related illness or injury. The exemption may be up to $224,991 if timely filed (postmarked on or before February 15, 2022) and up to $202,491 if filed late (postmarked on or before December 12, 2022).
To be eligible for either of the above exemptions this year, claimants must have owned and occupied the property as their principal place of residence as of 12:01 a.m. January 1, 2022. Please call the Assessor’s office or visit the Exemptions page for eligibility requirements and claim forms.
Certain non-profit organizations may be eligible for an exemption from property tax if they were using the property for exempt purposes on January 1, 2022. For the full exemption, the organization must have filed or postmarked their claim for Church, Religious, or Welfare Exemption on or before February 15, 2022. Claimants may be eligible for 90% of the exemption if the claim is postmarked on or before December 31, 2022.
2021 Annual Report
The Assessor is responsible for producing an Assessment Roll that lists the latest assessed value of all property within the County of San Luis Obispo each year. This is important information that is compiled into the Annual Report. We are pleased to announce that property values are strong and the number of properties with reduced value are declining.
Property Tax Cycle, Explained