How the Property Tax System Works

Organization Description
County & Cities Provides copies of all building permits Issued
County Clerk-Recorder Provides copies of all deeds and other recorded documents
arrow black
County Assessor Assesses all real estate and personal property (businesses, manufactured homes, boats, and airplanes) located throughout the entire county.
arrow black
Controller - Treasurer Receives the assessments from the Assessor and applies the appropriate tax rate to determine the actual amount of property taxes owed
arrow black
Tax Collector Mails out the property tax bills, collects the money and deposits it in the County Treasury
arrow black
Controller - Treasurer Allocates the money to local taxing agencies, including the County, cities, schools and special districts

 

For a comprehensive overview of the California Property Tax System, please see Understanding California's Property Taxes, a report published by the Legislative Analyst's Office.


Related Links:

Why the Mid-1970s Play a Large Role in Property Taxes Today