The Office of the Assessor-Recorder-County Clerk is responsible for recording documents, maintaining property parcel maps and current ownership, assessing all taxable property, determining eligibility for property tax exemptions and exclusions and preparing the assessment roll upon which property tax revenues are generated.
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The Office of the Auditor-Controller applies the appropriate tax rates, which include the general tax levy, locally voted special taxes, and any city or district direct assessments. After applying the tax rates, the Auditor-Controller calculates the total tax amount.
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The Office of the Treasurer-Tax Collector is responsible for printing and mailing out the property tax bills, collecting property tax payments and delinquent taxes, and conducting the sale of tax defaulted properties.
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