The Assessor's Office has never charged for filing the simple, one-page Homeowners’ Exemption claim form. Property owners may file an exemption claim on the property they occupy as their principal place of residence directly with the Assessor at no charge and without using the service offered by PTARC, or any other company.
Supplemental assessments create tax bills which are "in addition" to the normal annual property tax bill sent to each property owner. Depending on the date of a supplemental event, one, two, or more supplemental tax bills will be created.
Proposition 13 established the concepts of a base year value for property tax assessments, and limitations on the tax rate and assessment increase for real property. Passed by voters in June 1978, Prop 13 is an amendment to the California Constitution
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.