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.
Changes due to 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 Novebmer 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.
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