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

Resources

• Annotations/Advisory Opinions
• Assessors' Handbook
• Effective Administrative Practices
• Exemptions
• Frequently Asked Questions
• Guidelines and Procedures
• Letters To Assessors
• Property Tax Rules
• Property Taxes Law Guides
  • Expanded Index

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  Hot Topics

  • Agricultural Lands
  • Urban Agriculture Incentive Zones Act
  • Property Tax Postponement
  • Candidates for County Assessor

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  Legal Resources

  • Legal Department
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  • Business Taxes Law Guide
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  External Tax Resources

  • California Department of Tax and Fee Administration
  • Unclaimed Property Program (SCO)
  • Property Tax Postponement Program (SCO)
  • California Mortgage Relief Program
  • Secretary of State Business Programs
  • Employment Development Department
  • Franchise Tax Board
  • Office of the Governor
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  California State Board of Equalization

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  The undersigned certify that, as of June 13, 2023, the internet website of the California State Board of Equalization is designed, developed and maintained to be in compliance with California Government Code Sections 7405 and 11135, and the Web Content Accessibility Guidelines 2.1, Level AA success criteria, published by the Web Accessibility Initiative of the World Wide Web Consortium.

  

  
  June 21, 2023
  Yvette M. Stowers
  Executive Director

  

  
  June 13, 2023
  Scott Capulong
  Chief Information Officer