California 58-County Assessor, APN & Tax Navigator
California County Assessor Search, 2026 Property Values, APNs & Tax Records
A California assessor property search starts with the county where the real estate is located. California has 58 county assessors, and ordinary residential parcel records are maintained locally rather than through one statewide address-search database.
Use this guide to find the correct assessor, search an APN or street address, understand Proposition 13 and Proposition 8 values, check the exact 2026 assessment-appeal deadline for all 58 counties, locate the Tax Collector, review exemptions, and understand what happens after a purchase or new construction.
All 58 California counties
2026 Prop. 13 factor: 2%
2026 appeals open now
Tax Collector separate from Assessor
County assessors
58
Lien date
January 1
2026 Prop. 13 factor
2%
General tax limit
1% + approved debt
Verified
August 12, 2026
The 2026 Regular Assessment Appeal Window Is Open Right Now
California’s regular 2026 assessment-appeal filing period began July 2, 2026. Every county is currently inside its regular filing period.
The ending date is not identical statewide. Counties that mailed the required secured-roll assessment notices by August 1 use a September 15 deadline. The other counties use November 30.
The State Board of Equalization published the exact 2026 deadline for every California county on June 2, 2026. The searchable county finder below builds those official dates directly into this page.
EARLIEST 2026 COUNTY DEADLINE
SEP
15 11 COUNTIES
15 11 COUNTIES
Do not assume your deadline is November 30. Alameda, Alpine, Inyo, Kings, Mono, Placer, San Francisco, San Luis Obispo, Santa Clara, Sierra and Ventura close their regular 2026 filing period on September 15.
Still actionable today: if you believe the January 1, 2026 value is above market value, identify your county deadline now, review comparable sales around the lien date and obtain the county’s BOE-305-AH Assessment Appeal Application from the Clerk of the Board.
California Assessor vs Auditor-Controller vs Tax Collector vs Appeals Board
County Assessor
- Assessor Parcel Number
- Ownership on assessment roll
- Taxable value
- Base-year value
- Prop. 8 decline in value
- Homeowners’ Exemption
- Disabled Veterans’ Exemption
- Prop. 19 claims
Auditor-Controller
- Extends tax rates
- Calculates amount due
- Applies taxing-agency rates
- Tax apportionment
- Roll calculations
Tax Collector
- Annual tax bill
- Online payment
- Paid/unpaid status
- Delinquent tax
- Penalty amounts
- Tax-defaulted property
- Tax sale information
Clerk / Appeals Board
- BOE-305-AH filing
- Regular-roll appeals
- Supplemental appeals
- Hearing scheduling
- Evidence exchange
- Appeals-board decision
One official directory covers all four: California BOE publishes the current Assessor, Auditor-Controller, Clerk of the Board and Tax Collector contact for every county.
Choose Your California Property Task
Find a parcel
Identify the county, open its assessor search and look up the property by APN, address or available owner-search fields.
Understand assessed value
Determine the base-year value, annual inflation factor and any reassessment caused by ownership change or construction.
Challenge a 2026 value
Check whether your county’s deadline is September 15 or November 30.
Find the tax bill
Move from the Assessor to the county Tax Collector.
Apply for an exemption
File homeowners, disabled-veterans or other claims with the county Assessor.
Research a deed
Use the county Recorder/Clerk when you need the actual recorded ownership document.
California Property Assessor Guide
Find Your California County Assessor Office
Search your county below. Each card shows the regular 2026 assessment-appeal deadline certified to the California State Board of Equalization.
Alameda CountyOakland • East BayAppeal: Sept. 15, 2026
Alpine CountyMarkleevilleAppeal: Sept. 15, 2026
Amador CountyJacksonAppeal: Nov. 30, 2026
Butte CountyChico • OrovilleAppeal: Nov. 30, 2026
Calaveras CountySan AndreasAppeal: Nov. 30, 2026
Colusa CountyColusaAppeal: Nov. 30, 2026
Contra Costa CountyMartinez • Concord • RichmondAppeal: Nov. 30, 2026
Del Norte CountyCrescent CityAppeal: Nov. 30, 2026
El Dorado CountyPlacerville • South Lake TahoeAppeal: Nov. 30, 2026
Fresno CountyFresno • ClovisAppeal: Nov. 30, 2026
Glenn CountyWillows • OrlandAppeal: Nov. 30, 2026
Humboldt CountyEureka • ArcataAppeal: Nov. 30, 2026
Imperial CountyEl Centro • Imperial ValleyAppeal: Nov. 30, 2026
Inyo CountyIndependence • BishopAppeal: Sept. 15, 2026
Kern CountyBakersfieldAppeal: Nov. 30, 2026
Kings CountyHanfordAppeal: Sept. 15, 2026
Lake CountyLakeport • ClearlakeAppeal: Nov. 30, 2026
Lassen CountySusanvilleAppeal: Nov. 30, 2026
Los Angeles CountyLos Angeles • Long Beach • PasadenaAppeal: Nov. 30, 2026
Madera CountyMadera • OakhurstAppeal: Nov. 30, 2026
Marin CountySan RafaelAppeal: Nov. 30, 2026
Mariposa CountyMariposa • Yosemite gatewayAppeal: Nov. 30, 2026
Mendocino CountyUkiah • Fort BraggAppeal: Nov. 30, 2026
Merced CountyMercedAppeal: Nov. 30, 2026
Modoc CountyAlturasAppeal: Nov. 30, 2026
Mono CountyBridgeport • Mammoth LakesAppeal: Sept. 15, 2026
Monterey CountySalinas • MontereyAppeal: Nov. 30, 2026
Napa CountyNapa ValleyAppeal: Nov. 30, 2026
Nevada CountyNevada City • Grass ValleyAppeal: Nov. 30, 2026
Orange CountySanta Ana • Anaheim • IrvineAppeal: Nov. 30, 2026
Placer CountyAuburn • Roseville • TahoeAppeal: Sept. 15, 2026
Plumas CountyQuincyAppeal: Nov. 30, 2026
Riverside CountyRiverside • Palm Springs • TemeculaAppeal: Nov. 30, 2026
Sacramento CountySacramentoAppeal: Nov. 30, 2026
San Benito CountyHollisterAppeal: Nov. 30, 2026
San Bernardino CountySan Bernardino • Ontario • High DesertAppeal: Nov. 30, 2026
San Diego CountySan Diego • Oceanside • Chula VistaAppeal: Nov. 30, 2026
San Francisco CountyCity & County of San FranciscoAppeal: Sept. 15, 2026
San Joaquin CountyStockton • TracyAppeal: Nov. 30, 2026
San Luis Obispo CountySan Luis Obispo • Paso RoblesAppeal: Sept. 15, 2026
San Mateo CountyRedwood City • PeninsulaAppeal: Nov. 30, 2026
Santa Barbara CountySanta Barbara • Santa MariaAppeal: Nov. 30, 2026
Santa Clara CountySan Jose • Silicon ValleyAppeal: Sept. 15, 2026
Santa Cruz CountySanta Cruz • WatsonvilleAppeal: Nov. 30, 2026
Shasta CountyReddingAppeal: Nov. 30, 2026
Sierra CountyDownievilleAppeal: Sept. 15, 2026
Siskiyou CountyYreka • Mount ShastaAppeal: Nov. 30, 2026
Solano CountyFairfield • VallejoAppeal: Nov. 30, 2026
Sonoma CountySanta Rosa • SonomaAppeal: Nov. 30, 2026
Stanislaus CountyModestoAppeal: Nov. 30, 2026
Sutter CountyYuba CityAppeal: Nov. 30, 2026
Tehama CountyRed BluffAppeal: Nov. 30, 2026
Trinity CountyWeavervilleAppeal: Nov. 30, 2026
Tulare CountyVisalia • TulareAppeal: Nov. 30, 2026
Tuolumne CountySonoraAppeal: Nov. 30, 2026
Ventura CountyVentura • Oxnard • Thousand OaksAppeal: Sept. 15, 2026
Yolo CountyWoodland • DavisAppeal: Nov. 30, 2026
Yuba CountyMarysvilleAppeal: Nov. 30, 2026
What the official directory gives you: the current assessor’s name and phone number, plus the county Auditor-Controller, Clerk of the Board and Tax Collector. Click the Assessor’s name in the state directory to continue to that county’s official website.
How to Search California Assessor Property Records
Identify the county where the parcel is physically located.
A mailing city is not always enough. Confirm the county before searching.
Open the BOE county directory.
Use the official California County Property Tax Contacts.
Click the county Assessor.
This routes you to the current official county assessor website rather than a third-party property-record site.
Look for Property Search, Parcel Search, Assessor Search, Maps or GIS.
California counties use different portal names.
Use the APN when available.
The Assessor Parcel Number is usually the most precise identifier for a tax parcel.
Otherwise search the situs address.
Some counties also permit owner-name searches; others restrict names or display less ownership information online.
Review values and characteristics.
Check land, improvements, current assessed value, base-year information, exemptions, use and available sales/history.
Use the Tax Collector for the bill.
Assessor value records are not a substitute for the live tax balance.
California Property Record Decoder
| Field | Meaning | Best use |
|---|---|---|
| APN | Assessor Parcel Number assigned to the tax parcel. | Best identifier for assessor, GIS and tax research. |
| Situs Address | Physical location of the property. | Do not confuse it with owner’s mailing address. |
| Owner | Ownership reflected on the assessment roll. | Use recorded deed for title-sensitive decisions. |
| Base Year Value | Prop. 13 value generally established at change of ownership or new construction. | Starting point for factored assessed value. |
| Factored Base Year Value | Base-year value increased by applicable annual inflation factors, generally no more than 2% yearly. | Compare with current market value. |
| Prop. 8 Value | Temporary market-value assessment below the factored base-year value. | Can rise more than 2% while still below the Prop. 13 ceiling. |
| Land | Assessed value allocated to land. | Review lot size and land-related appraisal changes. |
| Improvements | Assessed value attributed to structures and taxable improvements. | Check construction, additions and building characteristics. |
| Exemptions | Qualifying reductions such as Homeowners’ or Disabled Veterans’ Exemption. | Verify the correct exemption was enrolled. |
| Tax Rate Area | Geographic combination of taxing agencies serving the property. | Helps explain why nearby parcels can have different total bills. |
How Proposition 13 Works for the 2026 Assessment Roll
Base Year Value
Typically established when real property changes ownership or when taxable new construction is completed.
×
2026 Factor: 1.02
The State Board of Equalization directed assessors to prepare the 2026 roll using a 2% inflation factor.
→
Factored Base Year Value
This becomes the Proposition 13 ceiling unless another reassessable event or applicable rule changes the calculation.
Why exactly 2% in 2026? The California Consumer Price Index measure used for the year increased 3.307%. Because Revenue and Taxation Code section 51 caps the annual Proposition 13 inflation adjustment at 2%, the 2026 factor is 1.02.
1%
Base ad valorem tax limit
Proposition 13 generally limits the basic tax rate to 1% of taxable assessed value.
2%
2026 inflation factor
Ordinary factored base-year growth is capped at 2% for the 2026 roll.
JAN 1
2026 lien date
Property status and annual valuation questions are tied to the January 1 lien date.
A 2% value cap does not mean your total tax bill can only rise 2%. Voter-approved debt, special taxes, direct assessments, Mello-Roos charges, ownership changes and new construction can affect the bill separately.
Proposition 8: When Market Value Falls Below the Prop. 13 Value
If a property’s January 1 market value falls below its factored Proposition 13 base-year value, California law permits a temporary reduction to the lower market value.
Compare two numbers
January 1 market value versus factored base-year value.
Lower value wins
When market value is lower, the assessor enrolls the lower market value.
Reviewed every year
Prop. 8 property is reappraised annually until market value reaches or exceeds the factored base-year value.
A Prop. 8 value can rise more than 2% in one year. The 2% rule limits growth of the Proposition 13 base-year value, not annual recovery of a temporary Prop. 8 market-value assessment.
Appeal test: focus evidence on what the property was worth on January 1, 2026—not today’s asking price or a future forecast.
Open California Proposition 8 Guidance
Review decline-in-value rules before filing a 2026 assessment appeal.
California Proposition 19 Property Tax Rules
Base-year transfer for age 55+, severe disability or disaster victims
Anywhere in California
A qualifying replacement principal residence can be located in any California county.
Two-year window
Replacement home must generally be purchased or newly constructed within two years of sale of the original residence.
Up to three transfers
Qualifying homeowners age 55+ or severely and permanently disabled can use the Prop. 19 transfer up to three times.
More expensive home allowed
Value above the Prop. 19 equal-or-lesser-value threshold is added to the transferred taxable value.
File with new county
The claim is filed with the Assessor where the replacement home is located.
Three-year claim period
BOE identifies a three-year filing period for the base-year-transfer claim to receive full prospective treatment under current rules.
Parent-child / grandparent-grandchild transfer
Family home
The transferor and transferee must satisfy Prop. 19’s principal-residence conditions for the family-home exclusion.
2025–27 adjusted amount
The current inflation-adjusted exclusion cushion is $1,044,586 above the property’s eligible factored base-year value.
Homeowners’ Exemption
For the family-home exclusion, the transferee must file the Homeowners’ or Disabled Veterans’ Exemption within one year.
Inheritance does not automatically preserve the old tax value. Proposition 19 narrowed the former parent-child rules. Check the family-home/family-farm requirements before assuming an inherited property keeps the parent’s assessment.
Open Official Proposition 19 Guide
Review base-year transfers, intergenerational exclusions, forms and filing periods.
How to Appeal a California 2026 Property Assessment
Find the county deadline above.
Your regular 2026 deadline is either September 15 or November 30.
Review the January 1, 2026 value.
Determine the market value you believe should be enrolled.
Contact the Assessor for an informal review when useful.
An informal discussion may resolve an error but does not automatically extend the formal filing deadline.
Obtain BOE-305-AH from the county Clerk of the Board.
BOE provides the form design, but the actual appeal is administered by the county.
File with the Clerk of the Board—not BOE Sacramento.
Local assessment appeals belong with the county appeals board.
State the value you are requesting.
Support it with relevant market and property evidence.
Save proof of timely filing.
Keep the confirmation, date, application number and evidence package.
Evidence checklist
- Comparable sales near Jan. 1, 2026
- Recent arm’s-length purchase evidence
- Independent appraisal
- Incorrect building area
- Incorrect lot size
- Property-condition photographs
- Repair estimates
- Damage or demolition evidence
- Incorrect property classification
- Requested January 1 market value
Supplemental assessments use a different clock. If you are appealing a value established after a change in ownership or new construction, BOE guidance generally provides a 60-day filing window tied to the supplemental assessment notice or bill rather than the July-to-September/November regular-roll period.
Appealing does not normally stop tax-payment deadlines. Follow the Tax Collector’s payment instructions while the value dispute is pending to avoid unnecessary penalties.
Official 2026 County Appeal Deadline List
California BOE Letter to Assessors 2026/023 contains the certified deadline for all 58 counties.
How California Property Tax Is Calculated
1%
Proposition 13 base rate
General ad valorem property tax is limited to 1% of assessed value.
+
Voter-approved debt
Rates necessary to pay qualifying voter-approved bonded indebtedness can appear in addition to the 1%.
+
Direct levies
Mello-Roos, parcel taxes, assessments and other direct charges can appear on the same bill.
Example only: a taxable assessed value of $500,000 produces $5,000 at the basic 1% rate before voter-approved debt and direct assessments are added.
Do not call 1% the final property-tax rate. The actual bill depends on the tax-rate area and additional voter-approved or direct charges attached to that parcel.
California Property Tax Due Dates
JAN 1, 2026
Lien Date
Annual property-tax lien and assessment status date.
NOV 1, 2026
First Installment Due
First secured real-property installment becomes due and payable.
DEC 10, 2026
First Delinquency
First installment becomes delinquent after the statutory deadline.
FEB 1, 2027
Second Installment Due
Second installment becomes due and payable.
APR 10, 2027*
Second Delinquency
Second installment ordinarily becomes delinquent after the statutory April 10 deadline.
Weekend/holiday rule: California BOE’s tax calendar notes that when a specified statutory date falls on a Saturday, Sunday or legal holiday, the action may generally be completed on the next business day. Because April 10, 2027 falls on a Saturday, use the exact deadline published by your county Tax Collector.
“Due” and “delinquent” are different. The first installment is due November 1 but does not become delinquent until after December 10. The second is due February 1 but has an April delinquency deadline.
California Supplemental Property Tax Bills
When real property changes ownership or qualifying new construction is completed, the Assessor can establish a new value as of the event date and place a supplemental assessment on the roll.
Purchase can trigger reassessment
A normal purchase usually creates a new base-year value at current fair market value unless an exclusion applies.
New construction can trigger assessment
Newly completed taxable improvements can receive their own new base-year value.
Supplemental bill is separate
It can arrive outside the ordinary annual November/February secured-tax cycle.
Prorated
Supplemental tax is generally prorated based on the number of months remaining in the applicable fiscal year.
Jan.–May event
Can generate two supplemental assessments/bills because two fiscal-year periods are affected.
June–Dec event
Generally produces one supplemental assessment for the affected upcoming/current fiscal period.
Buyer budgeting warning: the seller’s old annual tax bill may reflect a much lower Proposition 13 base. Budget from your probable purchase-price assessment, not just what the seller paid.
Open California Supplemental Assessment Guide
Review reassessment timing, proration factors, bills and refunds.
California Homeowners’ Property Tax Exemption
$7,000
Maximum reduction from taxable assessed value for a qualifying owner-occupied principal residence.
January 1 residence
The dwelling must qualify as the owner’s principal residence on the lien date for the ordinary annual exemption.
One-time filing
Once granted, the ordinary Homeowners’ Exemption continues until ownership, occupancy or eligibility changes.
February 15
First-time filing by February 15 receives the full exemption for the applicable year.
Late claim route
California’s tax calendar provides a December 10 deadline for late homeowners’ exemption claims.
File with county Assessor
BOE-266 is administered by the county where the home is located.
Savings are smaller than $7,000 in cash. The exemption reduces taxable value by $7,000; it does not subtract $7,000 from the tax bill.
Open Homeowners’ Exemption Guidance
Check residency, filing and continuing-eligibility rules.
California Disabled Veterans’ Property Tax Exemption — 2026
Qualifying veterans with a 100% service-connected disability rating, or compensation at the 100% rate because of unemployability, can receive a substantially larger principal-residence exemption. Certain unmarried surviving spouses can also qualify.
$180,671
2026 Basic Exemption
Available to qualifying claimants without the low-income test.
$271,009
2026 Low-Income Exemption
Larger exemption for qualifying households below the annual income threshold.
$81,131
2026 Household Income Limit
Maximum prior-year household income for the 2026 low-income exemption.
Basic vs low-income filing: the basic exemption generally does not require annual refiling after it has been granted, while the low-income version requires annual filing.
Late low-income claim: BOE states that annual low-income claims filed after February 15 but on or before December 10 can receive 90% of the otherwise eligible exemption for that year.
Open Disabled Veterans’ Exemption
Review disability, surviving-spouse, residence, filing and documentation rules.
California Business Personal Property Statement
California businesses with taxable business personal property may have to file a Business Property Statement with the county Assessor.
$100,000 threshold
A person owning taxable personal property with aggregate cost of $100,000 or more generally must file an annual statement.
April 1
Statutory annual filing deadline.
May 7
Final date to file without the late-filing penalty.
10% penalty
Failure to file within the statutory period can add a 10% assessment penalty.
BOE-571-L
Common long-form Business Property Statement.
County Assessor handles filing
Local e-filing portals and account requirements differ by county.
August 2026: both the April 1 statutory date and May 7 no-penalty deadline have passed. If a required 2026 statement remains unfiled, contact your county Assessor now rather than ignoring the account.
California Deeds, Liens & Recorded Property Documents
County assessor records identify property for taxation, but the actual recorded deed is normally maintained by the county Recorder or Clerk-Recorder.
Find the APN first.
Use the county Assessor to identify the correct parcel.
Save ownership and legal-description clues.
These help distinguish similar names and neighboring parcels.
Open the county Recorder / Clerk-Recorder.
Look for Official Records, Recorded Documents or Grantor-Grantee Index.
Search the appropriate instrument.
Deeds, deeds of trust, liens, releases, easements and notices answer different questions.
Order a certified copy when necessary.
An assessor web page is not a substitute for a certified recorded document in a title-sensitive transaction.
Owner-name privacy varies. California counties differ in what owner information they make searchable on public web portals. APN and address are often more reliable online search keys.
California Assessor Search Problems & Fixes
| Problem | Best fix | Office |
|---|---|---|
| Cannot find a statewide address search | California property searches are county-based. Use the 58-county directory. | Assessor |
| Owner name is not searchable | Try APN or situs address; public-search policies differ by county. | Assessor |
| Bought home but assessor still shows seller | Check recorded deed and ask county about ownership-processing timing. | Recorder + Assessor |
| Tax jumped after purchase | Check change-in-ownership reassessment and supplemental tax. | Assessor |
| Value increased 2% | The 2026 Proposition 13 inflation factor is 2%. | Assessor |
| Prop. 8 value increased more than 2% | Temporary market-value assessments can recover by more than 2% until the Prop. 13 ceiling is reached. | Assessor |
| Need exact 2026 appeal deadline | Use the county finder: September 15 or November 30. | Clerk of Board |
| Need the amount currently owed | Use the county Tax Collector, not the Assessor. | Tax Collector |
| Need exact boundary | Do not rely solely on assessor GIS; obtain survey/recorded map evidence. | Recorder / Surveyor |
| Inherited parent’s house | Review Proposition 19 before assuming the prior taxable value transfers. | Assessor |
“I am researching APN __________ in __________ County. Please confirm the 2026 assessed value, factored base-year value, any Proposition 8 reduction, exemptions, reassessment events, and the correct deadline or office for my appeal, tax-bill or deed question.”
California County Assessor Map
The correct assessor is determined by the county in which the property is physically located. Large metro regions can span multiple counties, so verify the county before searching a parcel or paying tax.
Examples: the San Francisco Bay Area includes Alameda, Contra Costa, Marin, San Francisco, San Mateo, Santa Clara, Solano, Sonoma and Napa counties; the Los Angeles metro extends beyond Los Angeles County into neighboring counties. A city or metro name alone does not identify the assessor.
California Property Assessor Action Center
Find County Assessor
Official current contact directory for all 58 county assessors.
Assessment Appeals
Regular, supplemental and local appeals guidance.
Proposition 19
Base-year transfers and family-home transfer exclusions.
California Tax Calendar
State statutory property-tax filing, payment and assessment dates.
California Assessor Property Search FAQs
1. Is there a statewide California assessor property search?
No. Ordinary residential and commercial parcel records are maintained by California’s 58 county assessors. Use the State Board of Equalization county directory to identify the correct assessor, then use that county’s official parcel or property-search system.
2. How do I search a California property by APN?
Identify the county where the parcel is located, open the county assessor’s official property-search or GIS portal and enter the Assessor Parcel Number. APN is usually the most reliable identifier because owner-name search availability differs among counties.
3. What is California’s Proposition 13 inflation factor for 2026?
The State Board of Equalization directed county assessors to use a 1.02 inflation factor for the 2026 assessment roll, meaning the annual factored base-year-value adjustment is 2% where the ordinary Proposition 13 inflation rule applies.
4. What is the California property tax rate?
Proposition 13 generally limits the basic ad valorem real-property tax to 1% of taxable assessed value, but voter-approved debt and direct levies such as special assessments, parcel taxes or Mello-Roos charges can make the total bill higher.
5. When is the California 2026 property assessment appeal deadline?
The regular 2026 filing period began July 2. Depending on the county, the deadline is either September 15 or November 30, 2026. Alameda, Alpine, Inyo, Kings, Mono, Placer, San Francisco, San Luis Obispo, Santa Clara, Sierra and Ventura use September 15; the other counties use November 30.
6. What is a Proposition 8 decline-in-value assessment?
Proposition 8 allows a temporary reduction when a property’s January 1 market value is below its factored Proposition 13 base-year value. The assessor reviews the reduced value annually, and it can later increase by more than 2% as market value recovers, provided it does not exceed the factored base-year-value ceiling.
7. How much is the California Homeowners’ Exemption?
The Homeowners’ Exemption reduces taxable assessed value by up to $7,000 for a qualifying principal residence. It is a reduction in assessed value, not a $7,000 reduction in the tax bill.
8. What are the 2026 California Disabled Veterans’ Exemption amounts?
For the 2026 lien date, the basic exemption is $180,671. The low-income exemption is $271,009, with a 2026 household income limit of $81,131 for qualifying low-income claimants.
9. When are California 2026–27 property taxes due?
The first secured installment is due November 1, 2026 and becomes delinquent after December 10. The second installment is due February 1, 2027 and ordinarily becomes delinquent after April 10, subject to California’s next-business-day rule when a statutory date falls on a weekend or legal holiday.
10. Who handles California property tax bills and payments?
The county Assessor establishes taxable value and exemptions, but the county Tax Collector mails and collects the property-tax bill. California BOE’s county-contact directory lists both offices for all 58 counties.
Official California Property Tax Sources
58-County Property Tax Directory
Current assessor, auditor-controller, Clerk of the Board and Tax Collector contacts.
2026 County Appeal Deadlines
Official September 15 / November 30 filing list for all 58 counties.
2026 Proposition 13 Inflation Factor
BOE confirms the 2026 assessment-roll factor of 1.02.
Assessment Appeals
BOE-305-AH, filing periods and county appeal administration.
Proposition 8
Decline-in-value assessment and recovery rules.
Proposition 19
Base-year value transfers and intergenerational exclusions.
Homeowners’ Exemption
$7,000 exemption and filing requirements.
Disabled Veterans’ Exemption
Qualifications, annual filing rules and current program guidance.
California Property Tax Calendar
Lien date, exemptions, business filings, appeal dates and secured-tax deadlines.
Supplemental Assessments
Change-in-ownership and new-construction tax calculations.
Verified for August 12, 2026: 58-county assessment structure; current BOE county-contact directory; January 1 lien date; 2026 Proposition 13 factor of 1.02; Proposition 8 recovery rules; Proposition 19 transfer rules; $1,044,586 current Prop. 19 intergenerational adjustment; September 15 / November 30 county appeal deadlines; $7,000 Homeowners’ Exemption; 2026 Disabled Veterans’ Exemption amounts of $180,671 and $271,009 with an $81,131 low-income threshold; November/December and February/April secured-tax calendar; and business-property filing rules.
CountyPropertyAppraiser.org is an independent informational website and is not affiliated with the California State Board of Equalization, State Controller’s Office, any California county Assessor, Auditor-Controller, Treasurer-Tax Collector, Clerk-Recorder, assessment appeals board or other government agency.
County parcel portals, ownership-search policies, assessed values, direct levies, payment-processing fees, exemption status and local procedures can change. Use the official county office for live property records, appeal filing, tax payment and recorded-document requests.
Editorial verification date: August 12, 2026.
Slug: california-assessor-property-search