California has no single statewide assessor. Each of the state's 58 counties runs its own assessor's office, and that office decides what your home, business or land is worth for property tax purposes. Our directory lists 89 offices across the state, from the Los Angeles County Assessor on Balboa Boulevard to the Modoc County Assessor's Office in Alturas. This page explains who does what, how the offices differ, and how to get an answer without wasted trips.

How Property Assessment Works Under California's Proposition 13

The rules come from the state constitution, not from individual counties. Proposition 13, approved by voters in 1978, added Article XIII A. It capped the base property tax rate at 1 percent of assessed value and set value at the purchase price, known as the base year value. After that, assessed value can rise by no more than 2 percent a year until the property is sold or newly built.

That is why two similar houses on one street can carry very different assessments. A home bought in 1995 may be assessed far below a neighbor's home bought last year. The assessor's task is to track ownership changes and construction, then enroll the correct value on the annual roll. Values are set as of the January 1 lien date, and the roll is completed before the fiscal year starts on July 1.

Three separate bodies touch your tax bill, and residents often call the wrong one. The assessor determines value and processes exemptions. The county tax collector mails bills and takes payments. Local agencies and voters set the extra charges for school bonds and special districts. If your question is about value, ownership records or an exemption, the assessor is the right office. If it is about a payment date or penalty, call the tax collector.

The State Board of Equalization sits above the counties. It does not assess ordinary homes, but it writes the property tax rules and assessors' handbooks, and it periodically surveys county assessors' offices for compliance. In most counties the assessor is an elected official serving a four-year term. Some counties combine the job with the recorder or clerk, so the sign on the door may read Assessor-Recorder.

Metro Offices and Rural Counties Across California

California's size produces very different experiences. The Los Angeles County Assessor, at 13800 Balboa Boulevard in Los Angeles (818-833-6000), serves one of the largest assessment rolls in the country. Our database lists six Assessor entries for Los Angeles County, so check which location handles your request before you go. Expect online tools to carry most routine work there, and plan on an appointment for complicated cases.

Inland Southern California spreads offices across huge distances. San Bernardino County, with nine listings in our database, is the largest county in the contiguous United States by area. Its Assessor entry in Barstow, at 301 East Mountain View Street (760-256-4730), serves desert communities far from the valley. Riverside County has eight listings. The Riverside County Assessor's Office is at 4080 Lemon Street in Riverside (951-955-6200). The Riverside Assessor listing in Hemet, at 880 North State Street (951-766-2500), and the Riverside County Assessor listing in Blythe, at 270 North Broadway (760-921-5050), save residents long drives.

San Diego and Kern follow a similar pattern. The San Diego County Assessor's Office is at 1600 Pacific Highway (619-531-5507), with a second listing at 590 3rd Avenue in Chula Vista (619-498-2200) for South Bay residents. The Kern County Assessor's Office is at 1115 Truxtun Avenue in Bakersfield (661-868-3485). A second Kern County listing at 7050 Lake Isabella Boulevard (661-868-6364) serves the Kern River Valley.

Rural counties work on a smaller scale. The Sierra County Assessor's Office on Courthouse Square in Alleghany (530-289-3283) and the Modoc County Assessor's Office at 204 South Court Street in Alturas (530-233-6218) serve small populations with small staffs. The same is true for Mono County in Bridgeport, Inyo County in Independence and Colusa County in Colusa. In these offices you may speak directly with the appraiser who handled your parcel, but hours are tighter and a call before you drive is wise.

California Exemptions, Transfers and Reassessment Triggers

A change in ownership or completed new construction triggers reassessment. When that happens, the assessor issues a supplemental assessment for the rest of the fiscal year, and the tax collector sends a separate bill. This surprises many new buyers, who budget only for the regular bill. When you record a deed, you will usually file a Preliminary Change of Ownership Report. If the assessor later sends a Change in Ownership Statement, return it on time, because penalties can apply to people who ignore the request.

The homeowners' exemption removes $7,000 from the assessed value of an owner-occupied primary residence. The saving is modest, roughly $70 a year, but you claim it once with the assessor and it then continues automatically. Claims filed by February 15 earn the full benefit for that year. Disabled veterans may qualify for a larger exemption, and the assessor processes that claim as well, usually with documentation from the Department of Veterans Affairs.

Proposition 19, effective February 16, 2021, changed the family transfer rules. Parent-to-child transfers keep the old base year value only when the child uses the home as a primary residence. Homeowners who are 55 or older, severely disabled, or victims of wildfire or natural disaster can carry their base year value to a replacement home anywhere in California. The first two groups can do this up to three times. The replacement must be bought or built within two years of selling the original. Ask the assessor for the claim form before you close, not after.

Proposition 8 covers falling markets. If the market value of your property drops below its factored base year value, the assessor can temporarily lower the assessment. This is called a decline-in-value review. It costs nothing to ask, and in a soft market it can cut a bill noticeably. The reduction is not permanent, because the assessor restores value as prices recover, up to the Proposition 13 limit.

Business owners and the April 1 filing

Businesses with taxable equipment, fixtures or supplies file a business property statement, Form 571-L, with the county assessor each year. The deadline is April 1. The assessor mails the form to businesses already on the roll, but new owners should contact the office themselves.

Using a California Assessor's Office: What to Bring and When to Go

The assessor's calendar drives most visits. Notices of assessed value arrive in summer. The regular appeal window to the county Assessment Appeals Board generally runs from July 2 through September 15, though some counties extend it to November 30. Always confirm the date for your county. Start with an informal conversation with the assessor, because many disputes resolve there without a hearing.

Before you call or visit, gather the following:

The assessment roll is public record, and many counties publish ownership and value information online. A phone call is usually the quickest first step, followed by email or an appointment. The busiest times are the weeks after assessment notices arrive and just before filing deadlines, so go on a weekday morning if you can. Rural offices may close over lunch, which is another reason to call ahead.

Property assessor offices in California operate under state property tax statutes that specify how properties must be valued, how often reappraisals occur, and what exemptions are available to qualifying homeowners. The state department of revenue or taxation typically provides oversight and technical guidance to county assessors to ensure consistent valuation practices statewide.

Assessor locations are available in 85 cities across California. They are spread across 58 counties.

Cities with the highest concentration include Los Angeles, Riverside, San Diego, where high real estate activity and complex commercial properties create greater demand for assessor services and property valuation resources.

Property owners in California should verify that their primary residence homestead exemption is active and confirm the annual appeal deadline with their local assessor office, as missing the deadline means waiting until the following tax year to contest a valuation.

Assessor by Counties

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Many county assessor offices in California now offer online property search tools where homeowners can view their assessed value, recent sales history, and exemption status without visiting the office. If you have questions about a recent reassessment notice, calling or emailing the assessor's office is often the fastest way to get a response before filing a formal appeal.

Browse Assessor by county across California to find the nearest location.

Finding the Right California Assessor Office Outside the Big Cities

Many California property owners live far from their county's largest city, and our listings show how many offices sit in small towns. The Sierra County Assessor's Office at 100 Courthouse Square in Alleghany (530-289-3283) and the Modoc County Assessor's Office at 204 South Court Street in Alturas (530-233-6218) are examples. A short call there can settle a question that would take days of searching elsewhere.

Along the coast and in the Sierra foothills the pattern changes. The San Luis Obispo County Assessor in Atascadero (5955 Capistrano Avenue, 805-461-6143) and the Placer County Assessor's Office in Auburn (2980 Richardson Drive, 530-889-4300) handle growing populations and steady new construction, so building-permit questions are common. On the north coast, the Humboldt County Assessor's Office is at 825 5th Street in Eureka (707-445-7663). In the Imperial Valley, the Imperial County Assessor's Office is at 940 West Main Street in El Centro (760-482-4244).

If a ranch or parcel crosses a county line, each county assesses its own portion. Contact both offices and keep the parcel numbers separate. Wherever you are, confirm hours by phone before driving, because mountain and desert offices can be a long trip.

California Assessor FAQs

Your county assessor does, and only for property inside that county. The assessor is usually elected and follows rules written by the State Board of Equalization and the Revenue and Taxation Code. The assessor determines value and processes exemptions, but does not set tax rates or collect payments. That falls to the county tax collector and to voter-approved local measures. If you own property in Fresno County, you would contact the Fresno County Assessor's Office at 2281 Tulare Street in Fresno (559-600-3534). For property in Kings County, call the Kings County Assessor's Office in Hanford (559-582-3211).

The homeowners' exemption lowers the assessed value of your primary residence by $7,000, which usually trims the annual bill by roughly $70. You must own the home and occupy it as your principal residence on January 1. File the claim form with your county assessor. Once approved, it renews automatically each year, so you do not need to refile. A claim received by February 15 earns the full exemption for that year, while later claims generally earn a partial one. After you buy a home, the assessor often mails the form, but you can also request it by phone or download it from the county website.

Usually yes. A purchase is a change in ownership, so the assessor reassesses the property to its current market value, normally the price you paid. Expect one or two supplemental bills covering the months between the purchase and the next July 1. These are separate from the regular annual bill. After that, your assessed value grows by no more than 2 percent a year under Proposition 13. The basic rate is about 1 percent of assessed value, plus local bonds and special assessments that vary by address. The assessor cannot quote your exact bill, but the county tax collector can explain the supplemental charges.

Proposition 19 took effect on February 16, 2021. For inherited property, a child keeps the parent's low base year value only if the child makes the home a primary residence, and special limits apply to higher-value homes. Otherwise the property is reassessed at market value. Separately, homeowners aged 55 or older, severely disabled, or affected by a wildfire or other disaster can transfer their existing base year value to a replacement home anywhere in California if they buy or build within two years of selling. The benefit is not automatic, so ask your assessor for the claim form. For estate questions, consult a tax professional.

Start with the assessor. Call the number on your notice and ask for an informal review, especially if you think the square footage is wrong or the market value has fallen below your base year value. This costs nothing and often ends the dispute. If it does not, file an application with the county Assessment Appeals Board through the clerk of the board. For the regular roll the deadline generally runs from July 2 to September 15, although some counties allow until November 30, so verify locally. Bring comparable sales, photos and repair estimates. Keep paying your tax bills on time while the appeal is pending, because an appeal does not pause due dates.

Businesses that own taxable equipment, fixtures or supplies file a business property statement, Form 571-L, with the county assessor each year. The deadline is April 1, and the assessor mails the form to businesses already on the roll. Late filing can bring penalties, so contact the county office if you start a business midyear. Construction is a separate trigger. Completed new construction, such as an addition or a new building, is reassessed at its market value as of completion, while the existing portion keeps its base year value. Local building departments typically share permit data with the assessor, so report new work directly and keep your plans handy.