Assessment Services Unit

Description

The Assessment Services Unit is responsible for establishing policies and standards for proper assessment practices statewide and for promoting uniformity in those practices. The unit accomplishes this by preparing and issuing guidance and instructions through the following programs:

Assessors' Handbook

The Assessors' Handbook (AH) is a series of manuals developed to provide Assessors and other interested parties an understanding of the principles of property assessment and real and personal property appraisal for property tax purposes and is intended to serve as a guide for these appraisal and assessment practices. Additionally, the AH presents the BOE's interpretation of rules, laws, and court decisions on property assessment.

Letters to Assessors

Letters to Assessors (LTAs) are advisory letters issued to all Assessors and interested parties. The letters provide BOE interpretations of rules, laws, and court decisions, or general information relating to property tax assessment.

Property Tax Forms

The BOE prescribes property tax forms used by Assessors, such as business property statements, exemption claim forms, and change in ownership forms. The Assessment Services Unit collaborates with the California Assessors' Association annually to update existing forms and develop new forms.

Sample property tax forms are available on the BOE website and are for informational purposes only. Forms are administered by the 58 California Counties and can be obtained by contacting the County Assessor in the county where the property is located. For an Assessment Appeal Application, contact the County Clerk of the Board in the county where the property is located.

Technical Services

The Assessment Services Unit responds to individual inquiries from Assessors, legislators, taxpayers, and the business community, as well as letters written to the Governor on property tax issues. For assistance with a property tax issue, please email correspondence to PTWebRequests@boe.ca.gov