I recently purchased a lot in a relatively new subdivision. Why have I not yet received my own separate property tax bill?

  Each year, land owners who subdivide, then sell off portions of their property cumulatively create literally thousands of new lots.  Each new lot must be given a new, separate, unique assessment parcel number ("APN"), then valued for property tax purposes by the Assessor's staff.

  This is a considerable task that must be done accurately and in strict accordance with California's complex statutory scheme of property assessment and taxation laws and procedures.  As soon as possible, however, separate APNs will be created, valued and then tax bills mailed to the new owners.