Property taxes (ad valorem tax and special assessments) are collected by the county, but governed by California State Law. Taxes are collected on behalf of the county, incorporated cities within the county, school districts and other taxing agencies, including special districts. Once collected, the Auditor-Controller distributes these taxes to the various entities.
- The County Assessor determines the person or entity to be assessed, the value of the property and transmits that information to the County Auditor-Controller.
- The Auditor-Controller computes the amount of tax due by multiplying the taxable value of the property by the applicable tax rate (the tax rate is equal to 1 percent (1%) plus bonded debt for the location of the assessed property within the County) to determine the amount of tax.
- It is the Tax Collector's responsibility to mail the tax bill and collect the amount due as computed by the Auditor-Controller Division.
- It is the Auditor-Controller’s responsibility to allocate and distribute the correct tax amount due to the various taxing entities and special assessment districts.