General Assessment Information
The Assessor is responsible for valuing all taxable property in the county. This includes but is not limited to, land, buildings, orchards and vineyards, boats, airplanes, manufactured housing, mineral rights, interests in publicly-owned real property and business property.
The Assessor is governed by the Revenue and Taxation Code, California Administrative Code, the State Board of Equalization, and Articles XIII and XIII A of the California Constitution. Article XIII A was enacted as Proposition 13 in 1978.
Under these provisions, real property is appraised only when:
- A change in ownership occurs
- New construction is completed
- New construction is unfinished on January 1 (lien date)
- It is part of an annual review of properties whose assessed values have exceeded market values
- It is part of the Land Conservation Act (Williamson Act)
Except for these instances, real property values cannot be increased by more than 2% annually. The property tax rate is 1% of the property's assessed value; however, the tax bill may also include bonds or fees levied by agencies to pay for services. The lien on ownership and the responsibility for the taxes is established on January 1 for the following tax year.
Personal Property is appraised annually and refers to a movable item of property that is not permanently affixed to, or part of, real estate. This includes boats, aircraft and business property. Real Property refers to ownership interests in land, whatever is growing upon or is a natural part of land, as well as all things that are attached to it by people.
What Is Available
The local tax roll is located in the lobby of the Assessor's 2nd floor office. The roll contains the parcel number and/or location designation; name and mailing address of the assessee; the assessed values of land, improvements, personal property and possessory interests; penalties imposed; homeowner exemption, if applied; local revenue district, and the total taxable value of all property assessed.
The local roll can also be purchased. To order, or for more information, call (209) 468-2654.
What's Available By Phone
Our Public Information phone line is open from 10:00 a.m. to 1:00 p.m. every weekday except holidays. Information regarding current ownership of property, owner's mailing address, last recorded document information and current assessment may be obtained by calling (209) 468-2652.
Property Characteristics (year built, square footage, etc.) are available for a fee at the Assessor's 2nd floor office or by calling (209) 468-2658. For multiple parcel requests, call (209) 468-2654.
Assessor parcel maps of San Joaquin County are now available at no charge on-line. To access the assessment maps, click
Assessment maps may still be obtained from the Mapping Department over the counter, or via mail, fax and e-mail during office hours. There is a charge for this service. Please contact the Mapping Department for more information by calling (209) 468-2648. The Mapping Department is located on the second floor.
A complete set of Assessor Parcel Maps is available on CD for $60. Please contact the Mapping Department for more information by calling (209) 468-2648.