In order for the amount of your taxes to be determined, the County Assessor must first assess the value of your property as of January 1. Generally, the assessed value is the cash or market value at the time of purchase. This value increases not more than 2% per year until the property is sold or any new construction is completed, at which time it must be reassessed.
For more information on how the assessed value is determined, see the County Assessor's website.
After the Assessor has determined the property value, the County Controller applies the appropriate tax rates, which include the general tax levy, voter approved special taxes, and any city or district direct assessments.
For more information on the applied tax rates, see the County Controller's website.
The general tax levy is determined in accordance with State Law and is limited to 1% assessed value of your property. After applying tax rates, the County Controller calculates the total tax amount. Finally, the Tax Collector prepares property tax bills based on the County Controller's calculations, distributes the bills, and then collects the taxes. Neither the County Board of Supervisors nor the Tax Collector determines the amount of taxes.