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.
Notice of Assessed Value
Our office recently mailed out a Notice of Assessed Value for the 2020/2021 tax year. This is the most current information regarding the assessment of your property.
This notice is to advise you of the taxable value of your property as of January 1, 2020. The assessed value is based upon activity that occurred during 2019. Values change each year primarily because of three things: 1) new construction of property; 2) changes in ownership, which includes the sale and purchase of property, and; 3) applying the cost of living factor that is mandated under law. Please read the back of your notice for important information on your rights to a review or an appeal of the assessed value.
As any potential impact of COVID-19 on property values took place after December 31, 2019, the value does not reflect the effects of COVID-19. Assessed value is based upon a snap-shot in time. Under California law (Revenue and Taxation Code) assessors may only use sales data prior to March 31, 2020 or 90 days after the date of a change in ownership.
If the pandemic and actions in response to COVID-19 result in a decline in property values, we will act to review property values as provided under the law and lower values if indicated. This will be done in accordance with state law that allows our office to consider the changes that occurred after January 1, for the next tax year.
COVID-19 has changed some of the procedures for providing service to you. For most questions or concerns, please call our office at (805) 781-5643 or review our website. If you need to meet with assessor staff, video conferencing or appointments are available and can be scheduled. Please call or email www.slocounty.ca.gov/Departments/Assessor/Contact-Us.aspx to schedule a meeting or video conference.
We also offer in-office counter service; however, there may be wait times due to the requirements for social distancing (Per California of Public Health Guidance, face coverings need to be worn while in the building). Documents may also be delivered using the public drop box located outside our office lobby. As always, we are receiving mail.
We will endeavor to help you in any way possible.
Property Tax Cycle, Explained