Responsible for locating, valuing and enrolling all taxable real property (land and improvements). The Real Property Division is responsible for the appraisal and assessment of new construction and changes of ownership. It resolves assessment appeals, provides assessment related information to the public, and cooperates with other agencies regarding assessment and property tax related matters.
The division is organized in nine functional units. Four units are dedicated to the appraisal and assessment of single family residential properties, Four units to the appraisal and assessment of commercial and industrial properties and one unit provides appraisal and assessment support to the division. Division appraisers must be certified by the State Board of Equalization and must successfully complete annual continuing education requirements required by the State Board of Equalization. In addition to residential and commercial properties, the division is responsible for the appraisal and assessment of special property types including the following:
In addition to residential and commercial properties, the division is responsible for the appraisal and assessment of special property types including the following:
- Possessory interests
- Historical properties (Mills Act)
- Agricultural preserves (Williamson Act)
- Water companies
- Mineral rights
- Taxable publicly owned property
The Mission of the Real Property Division of the Assessor’s Office is to produce an annual assessment roll in compliance with the Revenue and Taxation Code, resolve assessment appeals, and provide information - in a timely, accurate, efficient, and courteous manner.