California Property Tax | Assessment, Exemptions & Due Dates

Key Resources for California Property Tax

To find the most accurate and current property tax data, always verify through the California State Board of Equalization's official portal.

Finding property tax records in California requires understanding the state's structured approach to property assessments, exemptions, and tax delinquencies. The California State Board of Equalization (BOE) oversees property tax assessments and maintains uniformity across the 58 counties, while local county offices handle assessments, payments, and appeals. To begin, you can check the state's property tax portal for general guidance, but for specific property details, you will need to visit county-level resources like the California Property Search.

Overview of Property Tax Oversight in California

The California State Board of Equalization (BOE) plays a key role in overseeing property tax assessments in the state. It ensures uniformity across counties, providing guidance on property valuations and addressing any disparities that may arise. The state’s property tax laws are designed to maintain fair assessments, but the responsibility for actual assessments, billing, and payments is handled locally by county assessors and tax collectors. If you need detailed information about your property’s assessed value, you will need to contact the relevant county office. For further state-level property tax oversight, visit the Property Tax page.

State vs Local Tax Roles in California

In California, the State Board of Equalization manages property tax laws, ensures assessments are uniform across counties, and addresses tax appeals. However, the actual work of assessing property, processing payments, and managing tax records is done at the county level. For individual property records, tax payment inquiries, or to file appeals, you must contact your county's assessor or tax collector's office directly. Property Search can help you get started on county-specific records.

Assessment and Appeals Process in California

If you believe your property assessment in California is inaccurate, you have the right to appeal. Start by discussing the issue with the local county assessor’s office. If no resolution is found, you can file an appeal with the county assessment appeals board. For state-level disputes, the BOE can provide additional oversight, particularly concerning the method of valuation. Be sure to adhere to the county's deadlines for filing appeals to ensure your case is heard.

Exemptions and Relief Programs in California

California offers a variety of state-mandated property tax relief programs, including homestead exemptions, senior freezes, and credits for disabled veterans. These programs can help lower the taxable value of your property or freeze property tax rates for qualifying individuals. Eligibility is determined based on state law, but the application process is handled locally by the county assessor’s office.

Delinquency and Tax Sales in California

If property taxes go unpaid in California, penalties and interest may accrue. After a period of nonpayment, the county tax collector may place a lien on the property and potentially initiate a tax sale. While the state sets the overall rules for delinquency, enforcement and tax lien sales are managed by the county tax collector. If your property is in danger of a tax sale, it's important to contact your county’s tax collector to discuss payment options or redemption rights.

County Tax Office Contact and FAQs

While the state sets the property tax guidelines, local county offices manage specific records such as tax payments, assessment appeals, and exemption applications. To handle these matters, you will need to reach out to your county's office. For more detailed property tax services, visit the appropriate county office.

County Property Tax
Los Angeles County Guide