Forms (Taxing Agencies)
Useful Links and Information
The County Auditor and Controller is mandated by Revenue and Taxation Codes, Government Codes, Health and Safety Codes, and the Board of Supervisors to perform certain functions in the realm of property taxation. These duties and responsibilities are fulfilled by the Auditor and Controller's Property Tax Services (PTS) Division.
PTS is responsible for the fiscal control of the County’s secured and unsecured property tax system which is essential in maintaining the County’s fiscal stability. It is vital that all procedures and processes work correctly. The following list identifies the responsibilities involved in controlling the Property Tax System:
- Coordinate tax matters between the State, Assessor, Tax Collector, cities, school districts, special districts and redevelopment successor agencies
- Supervise the tabulation of the taxing agencies’ assessed valuation reports
- Supervise the calculation of current year tax rates, compilation of prior year tax rates and application of penalties
- Direct the preparation and maintenance of the tax roll and tax bills
- Prepare and maintain the Property Tax Apportionment Factors for the distribution of property tax revenue
- Maintain property tax receivable control accounts for Current Secured roll, Defaulted Secured roll, Current Unsecured, and Delinquent Unsecured roll
- Supervise the calculation and distribution of tax increment for Tax Increment Financing districts and agencies
- Manage the distribution of State Tax subvention and miscellaneous revenues such as sales and use tax (Prop. 172), real property transfer fees, highway property rental revenue, in lieu of low-income housing payments, racehorse head tax, and other in lieu of property tax payments to participating taxing agencies
- Control alternate method of Tax Distribution using the Teeter Plan
- Manage jurisdictional boundary changes including revenue exchanges between districts for annexation, de-annexation, district formation, districts consolidation, district dissolution, reorganization, school unification, and city incorporation
- Control and manage the property tax revenue deposited to the Redevelopment Property Tax Trust Fund for distribution to the Redevelopment Successor Agencies and the affected taxing entities according to the Redevelopment Dissolution Law
- Supervise the calculation of the Property Tax Administrative Cost (SB2557) and Supplemental Administrative Cost (AB2890) and allocation of the costs to taxing agencies.
- Prepare various State reports such as Assessed Values by City, Homeowner Exemption Property Tax Loss Reimbursement, Schools and Community Colleges’ Property Tax Revenue, Local Government Property Tax, Semi-Annual Settlement, In Lieu of Vehicle License Fee Certification and Redevelopment Property Tax Trust Fund Allocation and Distribution
- Provide customer service on property tax matters to taxing agencies and the general public.
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