California Property Tax
provides an overview o property tax assessment in Caliornia. It is designed to givereaders a general understanding o Caliornia’s property tax system. The publication begins with a brie history o Proposition 13, which since 1978 has been the oundation o Caliornia’s property tax system. It then discusses theroles o key players in property tax assessment—Caliornia voters, the Legislature, the State Board o Equalization,and county assessors. It explains which types o property are subject to taxation and which are exempt. It addressesthe issue o where property should be assessed. It discusses the annual process o preparing the property tax rolls,the procedure or challenging an assessment, and the process or collecting property taxes. Finally, it covers theyield taxon timber at the time o its harvest.Although this publication is periodically updated, the laws and rules concerning property tax assessment are con-tinually modiied. Thereore, we caution you to consult appropriate sections o the Revenue and Taxation Code andrelated codes and property tax regulations in order to have the most current inormation.We welcome your suggestions or improving this publication. Please call 9164454982 or send your suggestions to:CountyAssessed Properties Division, MIC:64 State Board o Equalization PO Box 942879 Sacramento, CA 942790064I you need more inormation about Caliornia property tax, visit us at
. Our website has the com-plete text o the
sections, special topic and assessment practices surveys, the
Property Taxes Law Guide,
Property Tax Rules, Annotations, Letters to Assessors, guidelines and procedures, issue papers, and other pub-lications. In addition, you will ind a listing o the addresses and telephone numbers or county assessors’ oices andanswers to the most requently asked questions about property tax issues. You can read Property Tax Committeework plans and current inormation about Board meeting dates. The website also contains a calendar o propertytax dates.
This publication summarizes the law and applicable regulations in eect when the publication was written, asnoted on the cover. However, changes in the law or in regulations may have occurred since that time. I there is anyconlict between the text in this publication and the law and/or regulations, the latter are controlling. To contact your Board Member, see