What is the Assessor's function?
The Assessor has the responsibility for annually discovering and assessing all property, and keeping track of all persons owning, claiming, possessing or controlling it, within the County as required by law. The Assessor must produce and deliver an assessment roll by July 1 of each year. The Assessment Roll becomes the base upon which local property taxes are levied, collected and distributed to the state (schools), cities, development agencies, special districts, and the County of Tulare.
• Values all taxable property in the County.
• Audits entities doing business in the County.
• Processes all property tax related exemptions in the County.
• Establishes and maintains a set of approximately 5500 maps for assessment purposes, delineating every parcel of land in the County. These parcel maps serve as the basis for the assessment of real property in Tulare County for the approximately 142,000 parcels. These maps are continuously updated to reflect new subdivisions and surveys. The maps are available for review on this webite (see link below) and may be purchased at the Assessors Office.
• Provides a public information service to assist taxpayers with questions regarding their property and about assessment practices
Contrary to popular belief, the Assessor DOES NOT:
• Set property tax rates.
• Compute property tax bills.
• Mail out tax bills.
• Establish property tax laws.
• Collect property taxes.
• File liens for property tax delinquencies.
• Settle property line disputes or determine who is legally the owner of any property.
• Write property descriptions for use by taxpayers in transferring their property.