Property Tax Department
The BOE's Property Tax Department acts in an oversight capacity to ensure compliance by the state's 58 County Assessors with property tax laws, regulations, and assessment issues, and is responsible for administering the assessment program of California state assessees under the BOE's jurisdiction. In addition, the department collaborates with interested parties on various property tax projects. Current and past projects are available to review on the BOE's Property Tax Projects page.
To perform these functions, the Property Tax Department has three separate divisions: Assessment Practices Surveys Division, County-Assessed Properties Division, and State-Assessed Properties Division.
Assessment Practices Surveys Division
The Assessment Practices Surveys Division conducts periodic compliance audits (surveys) of the County Assessors' procedures and practices. The division publishes a report summarizing the findings and includes recommendations for improvement.
County-Assessed Properties Division
The County Assessed Properties Division (CAPD) develops property tax assessment policies and informational materials to guide County Assessors and local assessment appeals boards, provides technical expertise and guidance to County Assessors, the Legislature, the public, and others concerned with property tax assessment matters, and ensures the content of property tax forms is uniform throughout the state. In addition, CAPD is responsible for the program that gathers and disseminates information to County Assessors regarding changes in control and changes in ownership of legal entities holding real property in California, is responsible for determining if an organization is qualified for the welfare exemption, certifies property tax appraisers and assessment analysts, and monitors yearly training requirements.
State-Assessed Properties Division
The State-Assessed Properties Division (SAPD) is responsible for assessing certain investor-owned public utilities and other specified properties and allocating the assessed values among the counties where the properties are physically located. State-assessed properties include (1) pipelines, flumes, canals, ditches, and aqueducts lying within two or more counties, and (2) property (except franchises) owned and used by regulated railway, telegraph, or telephone companies; railroad car companies operating on railways in the state; and companies transmitting or selling gas and electricity. In addition, SAPD is also responsible for assessing and collecting private railroad car tax.
The Tax Area Services Section of SAPD is charged with the responsibility of maintaining, recording, and reporting to the various County Auditors and County Assessors all changes to jurisdictional boundaries of revenue districts that are required to file with the Board of Equalization.