Real Property

The Real Property Appraisal Division is responsible for locating, valuing, and enrolling all taxable real property, including land and improvements. State-certified appraisers in this division handle the appraisal and assessment of new construction and changes in ownership. They also represent the Assessor's Office at assessment appeal hearings, provide assessment-related information to the public, and collaborate with other agencies on property tax matters.

The division is organized into four units focused on single- and multi-family residential properties, commercial and industrial properties, and agricultural properties. Appraisers are certified by the State Board of Equalization and must complete ongoing education.

In addition to residential, commercial, and agricultural properties, the division appraises special property types, such as:

• Possessory interests
• Historical properties (Mills Act)
• Agricultural preserves (Williamson Act)
• Water companies
• Mineral rights
• Taxable publicly owned property

The division's mission is to produce an annual assessment roll in compliance with the California Revenue and Taxation Code, resolve assessment appeals, and deliver information in a timely, accurate, efficient, and courteous manner.