Document Type

Cal State Document

Publication Date



California Property Tax gives an overview of property tax assessment in California. It is designed to give readers a general understanding of California's property tax system. The publication begins with a brief history of Proposition 13-since 1978, the foundation of California's property tax system. It then discusses the roles of key players in property tax assessment: California voters, the Legislature. the State Board of Equalization, and county assessors. It explains which types of property are subject to taxation and which are exempt. It also addresses the issue of where property should be assessed. It also discusses the annual process of preparing the property tax rolls, the procedure for challenging an assessment,

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