Research & Statistics

The LRSD is also accountable for accurately researching and reporting data for the five tax programs. The collected data are valuable and can assist policy makers, economists, researchers, and the business community to better understand California's business climate. The information can also enhance the understanding of the impact on current and proposed legislation. Examples include property tax statistics, including assessed values of properties subject to general property taxes, alcoholic beverage and insurance tax statistics.

The LRSD is responsible for all aspects of the BOE's legislative program, including: communicating legislative matters to the Board Members, tracking and analyzing legislation that will have an impact on the BOE or any of its programs, developing the BOE's legislative proposals, maintaining and distributing information on the status of legislation affecting the BOE for both internal departmental use and external interested party use, and meeting with external parties to discuss legislative issues.

BOE collects data on the assessed value of state-assessed and locally assessed real and personal property in each county, the assessed value of state-assessed and locally assessed property in each incorporated city or town, and general property tax levies by county. BOE administers three major property tax programs: the State-Assessed Property program, and the Private Railroad Car Tax program.

More detailed information regarding the individual tax and fee programs can be found in Taxes and Fees Administered by the California State Board of Equalization.

For more information, see also California Property Tax, An Overview.

Helpful Property Tax Data:

Assessed Values

State and Locally Assessed Values

Summary of Assessed Values of Property Subject to Local General Property Taxes, and Average Tax Rates
This table provides a 10-year historical statewide summary of assessed values, the amount of property tax levies, the average property tax rate, and the amount of property tax relief. See Table 4.

Net State– and County–Assessed Value of Property Subject to General Property Taxes on the Secured and Unsecured Rolls, by County
This table shows the breakdown of assessed value by the secured roll (property subject to lien) and the unsecured roll, by county. The value of the homeowners' exemption is included in the assessed values because tax rates are set on values that include it; all other exemptions are excluded. See Table 10.

Assessed Value of State– and County–Assessed Property Subject to General Property Taxes, Inclusive of the Homeowners' Exemption, by Class of Property and by County
This table shows the total assessed value for each county. It breaks down value by class of property: land, improvements (buildings and structures, and fixtures), and other personal property. See Table 5.

Gross Assessed Value of State– and County–Assessed Property, Number of Homeowners' Exemptions, Exempt Value by Type of Exemption, and Net Assessed Value Subject to General Property Taxes
This table provides a breakdown of gross assessed value, the value of the homeowners' exemption, the value of other enrolled exemptions, and taxable assessed value (net of all exemptions), by county. See Table 9.


Locally Assessed Values

Assessed Value of County–Assessed Property Subject to General Property Taxes, Inclusive of the Homeowners' Exemption, by Class of Property and by County
This table shows the locally assessed value for each county. It breaks down value by class of property: land, improvements (buildings and structures, and fixtures), and other personal property. See Table 7.

Number of Veterans' Exemptions and Exempt Value of Veterans', College, Church, Religious, and Welfare Exemptions
This table lists exemptions provided to veterans, colleges, churches, schools, and properties used for religious or other charitable purposes, and all other enrolled exemptions. See Table 8.


Assessed Values by City

Assessed Value of County–Assessed Property Subject to General Property Taxes, by Incorporated Cities
This table lists assessed values, inclusive of the homeowners' exemption, for each California city. See Table 11.


State-Assessed Values

BOE administers the State-Assessed property program and sets market values for public utilities and railroads as defined by the State Constitution. These values are allocated to local jurisdictions for levy and collection of local property taxes.

Assessed Value of State–Assessed Property Subject to General Property Taxes, by Class of Property and by County
This table shows the state-assessed value for each county. It breaks down value by class of property: land, improvements (buildings and structures, and fixtures), and other personal property. See Table 6.

Assessed Value of Property Assessed by the State Board of Equalization, by Type of Company
This table summarizes state-assessed values by company type. See Table 12.

Assessed Value of Property Assessed by the State Board of Equalization and Subject to Local Taxation, by Company
This table lists state-assessed values of the major companies within each company type. See Table 13.

Recommendation for Assessment of State-Assessed Property
This summary report sets forth the State-Assessed Properties Division staff's recommendation for the Board Roll of State-Assessed Property. The report lists the recommended state-assessed values, by company.

Property Tax Levies

BOE compiles general property tax levies data in order to compute the average property tax rate for each county. These are based on allocations as reported by the county auditors to the State Controller and are the initial allocations without any adjustment for the subsequent allocation of ERAF funds to either the Sales and Use Tax Compensation Fund or to cities and counties due to the Vehicle License Fee swap.

General Property Tax Levies as Compiled for Computation of the Average Tax Rate
This tables shows the taxable assessed value (net of all exemptions), the breakdown of ad valorem property tax levies allocated to cities, county, schools, and other districts, and the average property tax rate, by county. See Table 14.

General Property Tax Dollar, by County
This table breaks down, by county, how much of the property tax dollar is allocated to cities, county, schools, and other districts. See Table 15.

Other General Property Tax Information Sources

How the Property Tax System Works flowchart

Source: The Los Angeles County Property Tax Portal

Other California property tax links:

State Controller

The State Controller (SCO) compiles information on assessed values and property tax collections.

Private Railroad Car Tax

The Private Railroad Car Tax program values and assesses railroad cars not owned by railroad companies, but operated on railway lines within California. This is the only property tax administered and collected by the State.

To find information regarding the Private Railroad Car Tax program, please visit the Private Railroad Car Program page.

Private Railroad Car Tax Assessments, Tax Rates, and Tax Levies
This historical table shows private railroad car tax statistics by assessment year. See Table 17B.

Assessed Value of Private Railroad Cars Assessed by the State Board of Equalization, by Company
This table lists the assessed value and amount of tax of the private railroad car companies. See Table 17A.

Summary of Revenues from Taxes Administered by the State Board of Equalization
This table provides a 10-year historical summary of revenues by source of revenue. See Table 2.

Recommendation for Assessment of Private Railroad Cars
This summary report sets forth the State-Assessed Properties Division staff's recommendation for the assessment of private railroad cars under the provisions of the Private Railroad Car Tax Law. The report lists the recommended assessed values, by company.

BOE administers two special tax and fee programs that encompass a broad range of activities and transactions. Revenues from the insurance tax and the alcoholic beverage tax are allocated to the state's General Fund.

More detailed information regarding the individual tax and fee programs can be found in Taxes and Fees Administered by the California State Board of Equalization.

Helpful Special Taxes & Fee Data:

Alcoholic Beverage Tax

The alcoholic beverage tax was first effective April 6, 1933, at a rate of 2 cents per gallon on beer and wine. The excise tax on distilled spirits was first imposed July 1, 1935, at a rate of 80 cents per gallon.

For more information, please visit the Alcoholic Beverage Tax page.

Beer, Wine, and Distilled Spirits Excise Tax Collections, by Fiscal Year
This historical table details the excise tax collections by type of alcoholic beverage. See Table 27.

Apparent Consumption of Beer, Wines, and Distilled Spirits, by Fiscal Year
This historical table shows the taxable volume by type of alcoholic beverage. See Table 28.

Per Capita Consumption of Beer, Wines, and Distilled Spirits, by Fiscal Year
This historical table shows the per capita consumption of beer, wines, and distilled spirits. See Table 29.

Insurance Tax

The insurance tax program is jointly administered by the Board of Equalization (BOE), Department of Insurance (DOI) and the Office of the State Controller (SCO). For more information regarding insurance tax, please visit the Tax on Insurers page.

Taxable Insurance Premiums and Total Taxes Assessed by Company
This table displays taxable insurance premiums and total taxes assessed by company for fire and casualty insurers and for life insurers. See Table 31.

Summary of Insurance Taxes Assessed Against Companies Authorized to Do Business in California, by Type of Insurer
This table is a two-year comparison summarizing insurance taxes assessed by insurer type. See Table 32.

Insurance Tax Assessments Against Licensed Insurers, Tax Rate, Taxes on Premiums, Local Property Tax Credits Allowed, Taxes on Ocean Marine Business, and Total Taxes Assessed
This historical table shows insurance tax assessment information. See Table 33.

Programs administered by the BOE produce more than $60 billion annually in revenue for the state and local government. Our total cost of operations are no more than 93 cents for every $100 of revenue collected. For more information, see our Annual Report Brochure and Taxes and Fees Administered by the California State Board of Equalization.

Annual Reports

BOE's Annual Report provides information on revenue collected by the BOE each fiscal year. It also contains helpful tables and describes BOE's accomplishments. See the Annual Report Statistical Appendix Tables Guide for more information about the tables.

Annual Report Tables: Administration

Other Useful Tax Policy Research Resources:

California

Federal

Private Organizations