The Role of the Assessor
As mandated by the California State Constitution, the Assessor:
- Locates and identifies all taxable property in the county.
- Establishes taxable value for all property subject to property taxation.
- Completes the assessment roll showing the assessed values of all properties.
- Applies all legal exemptions.
The Assessor's staff keeps track of ownership changes, maintains maps of parcel boundaries, updates property descriptions and physical characteristics. We maintain files of individuals and properties eligible for exemptions and other tax relief. We also analyze trends in sale prices, construction costs and rents, in order to estimate the fair value of assessable property.
To establish the fair market value of any property, the Assessor needs to know the physical characteristics of the property, possibly its purchase price, the selling price of similar properties, the replacement cost, operating and repair costs of similar properties, income the property may generate, and other relevant facts affecting the property's value.
The Assessor does not: establish tax rates, calculate tax amounts or collect taxes.