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.
2020 Annual Report
Each year, 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. 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.
Like most things about the year 2020, no one knows what the impact of the economic shutdown, higher rates of unemployment, and closure of schools will mean to real estate and business values in the future. However, despite the challenges this year, people are resilient and innovative. We would like to acknowledge the incredible people of San Luis Obispo County for making our community a wonderful place to be.
Notice of Assessed Value
Assessed values for the upcoming 2021/2022 tax year are based upon the value of the property as of January 1, 2021. Assessed values change year-to-year primarily due to three potential events: 1) new construction improvements made to the property; 2) changes in ownership through sale or transfer of the property and/or; 3) the application of a maximum 2% inflationary factor as mandated under Proposition 13.
As for any impact on values caused by the COVID-19 “shelter-at-home” order and the economic effects of the County’s response to the pandemic, we will act to review property assessments as permitted under state law and lower values if a reduction is justified. Such actions are taken in accordance with the California Revenue and Taxation Code, which allows us to consider market sales, income and expense data, and vacancy and collection losses from calendar year 2020 to determine values for January 1, 2021.
If you feel your property has suffered a decline in value due to COVID-19, you may file an Application for “Decline-in-Value” Reassessment (also known as a “Prop. 8 review”). Please complete the application and return it to our office along with any additional documentation to help support your claim.
COVID-19 has led to changes in some of our procedures for providing service to you. For most questions or concerns, please call our office at (805) 781-5643 or refer to our website. If you need to meet with Assessor staff, the front counters in our San Luis Obispo and Atascadero offices are both open. Social distancing is mandated and masks are required. Please call or email us at www.slocounty.ca.gov/Departments/Assessor/Contact-Us.aspx for more information.
We endeavor to help in any way we can.
Property Tax Cycle, Explained