The Tax Division performs mandated property tax functions, including extending the property tax rolls, accounting for funds allocated to community redevelopment agencies, processing direct assessments, apportioning property taxes collected, and processing tax refunds and cancellations.
Glossary of Terms
Benefit assessments such as weed removal, landscape, flood control, refuse, sewer, sidewalk repair, and lighting assessments are examples of direct assessments. Direct Assessments are shown separately on the secured tax bill and are added to ad valorem taxes for total taxes billed. The Auditor-Controller acts as an agent for each agency by placing the direct assessment on the tax bill and distributing the tax collected to the agency. For information regarding the direct assessment calculation, contact the agency or city responsible for the assessment. See Direct Assessments Contact List.
The 1% General County Tax (ad valorem) was established with passage of Proposition 13. The general levy of 1% is distributed among agencies in the County on a county-wide basis; and its distribution changes each year based on increases or decreases in assessed value.
An overpayment of taxes due because of a decrease in value will cause a refund. The Auditor-Controller will process and mail the refund within 30 to 60 days from receipt of value reduction from the Assessor's office. Duplicate payments and overpayments with no decrease in tax amount are processed by the Treasurer and Tax Collector.
A special district is formed in order to provide property specific services or benefits. These districts are permitted to charge an assessment for the services rendered under the applicable state law that allowed their creation. In accordance with state law, each fiscal year the special district provides the Auditor-Controller with a listing of the parcels and the amounts to be charged to each parcel on the property tax roll. The district also provides the Auditor-Controller with a resolution authorizing the placement of the charge on specific parcels. Provided the legal requirements are met, the Auditor-Controller places the special assessment charge on a property tax bill.
Properties are subject to taxation by a number of taxing agencies, such as the County, cities school districts and various special districts. The Assessor groups properties into Tax Rate Areas (TRAs). The TRAs are numbered and appear on both secured and unsecured tax bills. The Board of Supervisors sets the tax rates that are calculated in accordance with Article 13(a) of the Constitution of the State of California.
Any jurisdiction may levy a tax rate in excess of the General Tax Levy (1%) in order to produce revenues in an amount needed to make annual payments for the interest and principal on any bonded indebtedness which was approved by the voters.
Benefit assessments such as weed removal, landscape, flood control, refuse, sewer, sidewalk repair, and lighting assessments are examples of direct assessments. Direct Assessments are shown separately on the secured tax bill and are added to ad valorem taxes for total taxes billed. The Auditor-Controller acts as an agent for each agency by placing the direct assessment on the tax bill and distributing the tax collected to the agency. For information regarding the direct assessment calculation, contact the agency or city responsible for the assessment. See Direct Assessments Contact List.
The 1% General County Tax (ad valorem) was established with passage of Proposition 13. The general levy of 1% is distributed among agencies in the County on a county-wide basis; and its distribution changes each year based on increases or decreases in assessed value.
An overpayment of taxes due because of a decrease in value will cause a refund. The Auditor-Controller will process and mail the refund within 30 to 60 days from receipt of value reduction from the Assessor's office. Duplicate payments and overpayments with no decrease in tax amount are processed by the Treasurer and Tax Collector.
A special district is formed in order to provide property specific services or benefits. These districts are permitted to charge an assessment for the services rendered under the applicable state law that allowed their creation. In accordance with state law, each fiscal year the special district provides the Auditor-Controller with a listing of the parcels and the amounts to be charged to each parcel on the property tax roll. The district also provides the Auditor-Controller with a resolution authorizing the placement of the charge on specific parcels. Provided the legal requirements are met, the Auditor-Controller places the special assessment charge on a property tax bill.
Properties are subject to taxation by a number of taxing agencies, such as the County, cities school districts and various special districts. The Assessor groups properties into Tax Rate Areas (TRAs). The TRAs are numbered and appear on both secured and unsecured tax bills. The Board of Supervisors sets the tax rates that are calculated in accordance with Article 13(a) of the Constitution of the State of California.
Any jurisdiction may levy a tax rate in excess of the General Tax Levy (1%) in order to produce revenues in an amount needed to make annual payments for the interest and principal on any bonded indebtedness which was approved by the voters.