Property Tax
The BOE acts in an oversight capacity to ensure compliance by county assessors with property tax laws, regulations, and assessment issues. To perform the oversight functions, Property Taxes conducts periodic compliance audits (surveys) of the 58 county assessors' programs, and develops property tax assessment policies and informational materials to guide county assessors and local assessment appeals boards. In addition, the BOE assesses the property of regulated railroads and specified utilities, and assesses and collects the private railroad car tax.
Information About
- Active Solar Energy System Exclusion
- Assessment Appeals
- Assessment Practices Surveys
- Decline in Value (Proposition 8)
- Disaster Relief
- Exclusions from Reappraisal
- Legal Entity Ownership Program
- New Construction
- Private Railroad Car Tax
- Property Tax Projects
- State-Assessed Property
- Supplemental Assessment
- Tax Area Services
- Training and Certification
- Veterans
- Welfare Exemption