The Property Tax System

City or County Agencies   Clerk / Recorder's Office
Provides copies of all building      permits issued.
Provides copies of all deeds and other recorded documents.
Assessor Office
Assesses all real estate and personal property (businesses, manufactured homes, boats, and airplanes) located throughout the entire county.
Auditor - Controller Office
Receives the assessments from the Assessor and applies the appropriate tax rate to determine the actual amount of property taxes owed.
Treasurer & Tax Collector's Office
Mails out the property tax bills, collects the money, and deposits it in the County Treasury.
Auditor - Controller Office
Allocates the money to local taxing agencies, including the County, cities, schools and special districts.