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COVID-19 Updates: Get the latest public information related to coronavirus disease 2019 (COVID-19) at

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 can be scheduled. Please call or email to schedule a meeting or video conference. Our office is open to the public; 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 mailed in or delivered using the public drop box located outside our office lobby. 

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Assessor's Office

County of San Luis Obispo

Possessory Interests

Frequently Asked Questions

What are some examples of possessory interests?

There are many different types of possessory interests, all sharing in common that a private party enjoys the beneficial use of publicly-owned property. Some examples include:

  • Moorings and boat slips at city- and county-owned marinas
  • Graze lands on federal property
  • Faculty housing on university-owned property
  • Concession stands at public parks, stadiums, golf courses etc...
  • Airplane hangars at the local airport
  • Gift shops and restaurants on the boardwalk or the embarcadero
  • Commercial office space in public buildings
  • Specific to San Luis Obispo county, the world famous Heart Castle is, in fact, also a possessory interest property.
Where can I find more information about possessory interests?

The California State Board of Equalization offers a wealth of information regarding taxable possessory interests.