Find the Correct County Property Office
California property information is divided among several county departments. Start with the Assessor for parcel ownership and value, use the Auditor-Controller for tax calculations, the Tax Collector for bills and payments, and the Recorder for deeds, liens and recorded documents.
This statewide guide explains how to search, which county office to open, what every important record means, how to handle supplemental taxes, and which 2026 assessment-appeal deadline applies to your county.
Quick answer: which office should you open?
Open the California Board of Equalization county-contact directory, locate the property’s county, and choose the Assessor for the parcel record, Auditor-Controller for tax calculation, Tax Collector for the bill or payment, Clerk of the Board for an appeal, or Recorder for the deed.
California property-tax facts
How to use the official statewide directory
Choose the property task you need to finish
Each section solves a separate property-record or tax problem.
One property can involve five county offices
Office |
Main responsibility |
Contact it for |
Do not use it for |
|---|---|---|---|
County Assessor |
Locates taxable property, identifies ownership, establishes assessed value, applies exemptions and prepares the assessment roll. |
APN, address, owner display, assessed value, property characteristics, exemptions, exclusions and new construction. |
Posting tax payments or providing legal title assurance. |
Auditor-Controller |
Extends the assessment roll, computes taxes and distributes collected revenue among local agencies. |
Tax-rate areas, calculation, allocation, corrected tax calculations and supplemental tax computation. |
Changing the Assessor’s market value or accepting payment. |
Treasurer-Tax Collector |
Issues bills, collects taxes and manages delinquent accounts. |
Current bill, payment, posting, receipt, penalty, delinquency, default and tax sale. |
Changing parcel characteristics or assessed value. |
County Recorder |
Records and preserves deeds, liens, mortgages, releases, easements and maps. |
Recorded ownership documents, document images, recording references and certified copies. |
Interpreting marketable title or establishing surveyed boundaries. |
Clerk of the Board |
Accepts assessment-appeal applications and schedules hearings. |
BOE-305-AH, filing deadline, hearing procedure, stipulation and withdrawal. |
Tax payment disputes or deed recording. |
State Board of Equalization |
Oversees county assessment practices and publishes statewide property-tax guidance. |
County directories, calendars, publications, rules and statewide explanations. |
Ordinary county parcel searches or local secured-tax payments. |
Search California county property records correctly
Search fields vary among counties. Begin with one reliable identifier and simplify it before adding more filters.
- Copy the assessor’s parcel number from a bill, deed or prior assessment notice.
- Enter the complete number first.
- Remove dashes, spaces or punctuation if the portal rejects it.
- Try the base sequence when the parcel was recently split.
- Verify the physical address before opening another service.
- Use the physical property address.
- Start with the house number and main street word.
- Remove direction, suffix, unit and punctuation if no result appears.
- Search the street name alone for vacant land or uncertain numbering.
- Use GIS when the property has no normal situs address.
- Check whether the county permits public owner-name searching.
- Start with the surname or legal entity name.
- Try the trust, LLC, estate or previous owner.
- Remove punctuation and middle initials.
- Use the Recorder when a recent deed has not reached the Assessor display.
Open and verify the right record
Information worth saving
No property result found?
County property, auditor and tax contacts
Use the Assessor number for parcel and value questions, Auditor-Controller for calculation questions, and Tax Collector for bills and payments. Office combinations differ by county.
County |
Assessor |
Auditor-Controller |
Tax Collector |
2026 appeal deadline |
|---|---|---|---|---|
Alameda | September 15 | |||
Alpine | September 15 | |||
Amador | November 30 | |||
Butte | November 30 | |||
Calaveras | November 30 | |||
Colusa | November 30 | |||
Contra Costa | November 30 | |||
Del Norte | November 30 | |||
El Dorado | November 30 | |||
Fresno | November 30 | |||
Glenn | November 30 | |||
Humboldt | November 30 | |||
Imperial | November 30 | |||
Inyo | September 15 | |||
Kern | November 30 | |||
Kings | September 15 | |||
Lake | November 30 | |||
Lassen | November 30 | |||
Los Angeles | November 30 | |||
Madera | November 30 | |||
Marin | November 30 | |||
Mariposa | November 30 | |||
Mendocino | November 30 | |||
Merced | November 30 | |||
Modoc | November 30 | |||
Mono | September 15 | |||
Monterey | November 30 | |||
Napa | November 30 | |||
Nevada | November 30 | |||
Orange | November 30 | |||
Placer | September 15 | |||
Plumas | November 30 | |||
Riverside | November 30 | |||
Sacramento | November 30 | |||
San Benito | November 30 | |||
San Bernardino | November 30 | |||
San Diego | November 30 | |||
San Francisco | September 15 | |||
San Joaquin | November 30 | |||
San Luis Obispo | September 15 | |||
San Mateo | November 30 | |||
Santa Barbara | November 30 | |||
Santa Clara | September 15 | |||
Santa Cruz | November 30 | |||
Shasta | November 30 | |||
Sierra | September 15 | |||
Siskiyou | November 30 | |||
Solano | November 30 | |||
Sonoma | November 30 | |||
Stanislaus | November 30 | |||
Sutter | November 30 | |||
Tehama | November 30 | |||
Trinity | November 30 | |||
Tulare | November 30 | |||
Tuolumne | November 30 | |||
Ventura | September 15 | |||
Yolo | November 30 | |||
Yuba | November 30 |
Officials, office combinations, addresses and hours can change. Use the BOE directory to open the current county page before mailing a form or visiting.
Understand the California property record
Field |
What it means |
What to do next |
|---|---|---|
APN |
Assessor’s parcel number used to identify the assessment unit. |
Use it across Assessor, Tax Collector, Recorder and appeal searches. |
Owner name |
Ownership name currently displayed in the assessment record. |
Use the recorded deed for legal ownership proof. |
Situs address |
Physical location assigned to the parcel. |
Do not confuse it with the tax-bill mailing address. |
Taxable value |
Value enrolled for property-tax purposes after applicable rules and exemptions. |
Compare it with the notice of assessed value and prior-year roll. |
Factored base-year value |
Proposition 13 base value adjusted by the permitted annual inflation factor. |
Check for ownership changes, new construction or exclusions. |
Land value |
Taxable or assessed value allocated to land. |
Review lot size, use, location and applicable restrictions. |
Improvement value |
Value allocated to buildings and taxable improvements. |
Verify size, age, condition, additions and demolition. |
Tax-rate area |
Six-digit area representing a unique combination of local revenue districts. |
Use it when checking rates, districts and bill calculation. |
Exemption |
Homeowners’, disabled-veterans’ or another approved exemption. |
Confirm whether it applies to the correct year and property. |
Document number |
Recorder reference connected with a transfer or recorded filing. |
Use it in the Recorder’s document search. |
Direct assessment |
Charge placed on the bill by a city, district or other agency. |
Contact the listed levying agency rather than appealing assessed value. |
Understand the California annual property-tax cycle
Pay before delinquency.
Penalty applies after the cutoff.
Second half of secured bill.
Penalty applies after the cutoff.
Why the total bill is more than one percent
Proposition 13 generally limits the base ad valorem tax rate to 1% of taxable value.
Additional rates can fund approved bond indebtedness.
Parcel taxes, special assessments and service charges can appear separately.
Micro steps to pay safely
What happens after delinquency?
A missed secured installment generally receives a 10% penalty. Continued nonpayment can lead to tax default, additional costs and monthly redemption penalties. Property that remains unredeemed for the statutory period may become eligible for tax sale.
Why California issues supplemental tax bills
A qualifying change in ownership or completed new construction can create a new base-year value. The resulting value difference is prorated through the remaining fiscal-year period and billed separately from the ordinary annual secured bill.
- Determines whether a supplemental event occurred
- Establishes the new market value
- Subtracts the prior enrolled value
- Sends the supplemental assessment notice
- Auditor-Controller calculates the supplemental tax or refund
- Tax Collector mails and collects the supplemental bill
- The bill remains separate from the annual secured bill
- A negative supplemental value can create a refund
One or two supplemental bills?
The event can generate two supplemental bills or refunds because it affects the remaining current fiscal year and the following fiscal year.
The event generally generates one supplemental bill or refund for the applicable fiscal-year period.
Check a supplemental notice
California assessment appeals are open now
Alameda, Alpine, Inyo, Kings, Mono, Placer, San Francisco, San Luis Obispo, Santa Clara, Sierra and Ventura.
All remaining California counties listed in the county directory above.
Use the correct appeal deadline
Assessment type |
Typical filing period |
Where to file |
|---|---|---|
Regular roll or decline in value |
July 2 through September 15 or November 30, depending on county. |
County Clerk of the Board. |
Supplemental assessment |
Generally within 60 days of the mailed assessment notice, or the supplemental bill when no notice was sent. |
County Clerk of the Board. |
Escape assessment |
Notice-specific deadline, commonly 60 days. |
County Clerk of the Board. |
Direct assessment dispute |
Not normally resolved through a value appeal. |
Contact the agency that placed the charge. |
Payment or penalty dispute |
Tax Collector procedure applies. |
County Tax Collector. |
Prepare BOE-305-AH correctly
Find California deeds, mortgages and liens
The Assessor record is useful for parcel identity and tax valuation. The Recorder maintains the documents used to research ownership transfers and recorded interests.
Recorder search workflow
Question |
Possible document |
Important limit |
|---|---|---|
Who received ownership? |
Grant deed, quitclaim deed, trustee’s deed or other transfer instrument. |
A recorded deed still requires legal interpretation when title is disputed. |
Is there a mortgage? |
Deed of trust and later reconveyance or release. |
Do not assume an old loan remains unpaid merely because a release is difficult to locate. |
Is there a lien? |
Judgment lien, tax lien, mechanics lien or other recorded notice. |
A title search may require more than a name search. |
Does another party have access? |
Recorded easement, agreement, subdivision map or parcel map. |
Use the complete legal document and survey context. |
Where are the boundaries? |
Recorded map, deed description and professional survey. |
Recorder maps and GIS do not replace locating monuments on the ground. |
Check available California property-tax relief
Programme |
Main benefit |
Starting office or form |
|---|---|---|
Homeowners’ Exemption |
Reduces taxable value by up to $7,000 for an eligible principal residence. |
County Assessor; BOE-266. |
Disabled Veterans’ Exemption |
Provides an exemption for qualifying disabled veterans or eligible surviving spouses. |
County Assessor; verify current-year exemption level and form. |
Proposition 19 base-year transfer |
May allow eligible homeowners to transfer a base-year value to a replacement principal residence. |
County Assessor; applicable BOE-19 claim. |
Parent-child or grandparent-grandchild exclusion |
May exclude a qualifying principal-residence transfer from reassessment under current Proposition 19 rules. |
County Assessor; BOE-19-P or BOE-19-G. |
Decline in Value |
Temporary reduction when market value falls below factored base-year value. |
County Assessor review or assessment appeal. |
Disaster Relief |
Possible reassessment relief for qualifying damaged or destroyed property. |
County Assessor; county disaster claim. |
Property Tax Postponement |
Allows eligible seniors, blind homeowners or homeowners with disabilities to defer current-year taxes. |
California State Controller. |
Homeowners’ Exemption micro steps
Property Tax Postponement status
The State Controller’s currently published 2025–26 cycle closed February 10, 2026 and listed requirements including qualifying age, blindness or disability, principal-residence occupancy, at least 40% equity and household income of $55,181 or less. Check for the updated 2026–27 application before relying on those dates or limits.
Do not stop at the Assessor property page
- APN and assessed value
- Owner display
- Land and improvement data
- Exemptions
- Recent assessment history
- Legal title and liens
- Exact boundaries
- Zoning and permits
- Physical condition
- Future supplemental taxes
California property record and tax FAQs
Which California county office provides property records?
The County Assessor normally provides parcel ownership, assessed value, property characteristics and exemption information. The Auditor-Controller calculates taxes, the Tax Collector handles bills and payments, and the Recorder holds deeds and other recorded documents.
Can I search California property records statewide?
California does not provide one public statewide parcel-search database for ordinary county-assessed property. Identify the county and use that county Assessor’s official property-search system.
What information should I use for a California parcel search?
Use the assessor’s parcel number when available. Otherwise try the simplified property address, legal owner name, subdivision, map or a nearby parcel. Search formats differ by county.
When are California secured property taxes due?
The first installment is due November 1 and becomes delinquent after December 10. The second installment is due February 1 and becomes delinquent after April 10.
Does California property tax equal exactly one percent?
Proposition 13 generally limits the base ad valorem rate to one percent of taxable value. Voter-approved debt rates, direct assessments, special taxes and other charges can make the total bill higher.
Why did I receive a supplemental property tax bill?
A change in ownership or completed new construction can create a supplemental assessment. The supplemental bill is separate from the annual secured bill and prorates the value change for the remaining fiscal-year period.
How do I appeal a California property assessment in 2026?
File the county’s BOE-305-AH Assessment Appeal Application with the Clerk of the Board. The 2026 regular filing period began July 2 and ends September 15 or November 30 depending on the county.
Where do I find a California property deed or lien?
Use the County Recorder for deeds, mortgages, liens, releases, easements and recorded maps. The Assessor’s owner display and parcel record do not replace the recorded document or a title examination.
What is the California Homeowners’ Exemption?
The exemption reduces taxable value by up to $7,000 for an eligible owner-occupied principal residence. A first-time claimant normally files BOE-266 with the County Assessor.
Who should I call about a missing or incorrect California tax payment?
Call the County Tax Collector for the bill, current balance, payment posting, penalties, delinquency or receipt. Call the Assessor for value or exemption issues and the Auditor-Controller for tax calculation or rate questions.
Khushboo Bobade is the editor and digital publisher of CountyAuditors.org. She oversees the research and editorial process for the website, ensuring that information about county auditor offices, property records, and government resources is accurate, verified, and easy for visitors to understand.
10 Ohio Property Tax Calculators & Auditor Tools
Built specifically for Ohio's 35% assessment ratio, current DTE forms, and 2026 Homestead, Owner-Occupancy, CAUV, Conveyance Fee, and Board of Revision rules. Every number reflects verified Ohio Department of Taxation amounts.
Annual Tax Bill Estimator
OHIOApplies Ohio's 35% assessment ratio plus your county's effective millage tier — the actual math your auditor uses.
Homestead Reduction Calculator
DTE 105A2026 Ohio Homestead: $29,000 general or $58,000 enhanced (100% disabled vet, KIA spouse). OAGI under $41,000 required for non-veteran applicants.
Owner-Occupancy & Non-Business Credits
DTE 105CEvery Ohio owner-occupied home qualifies for the 2.5% Owner-Occupancy Credit plus the automatic 10% Non-Business Credit. Most owners don't realize these stack.
Conveyance Fee Calculator
ORC 322When you sell or transfer Ohio property, the auditor collects $1 state + up to $3 county per $1,000, plus $0.50 per parcel. Counties choose their rate.
CAUV Agricultural Savings
DTE 109Ohio's Current Agricultural Use Value cuts taxable value dramatically for farmland (10+ acres, or smaller with $2,500+ annual gross income).
Mill Rate Converter
Ohio tax rates appear three ways on auditor sites: mills, percent, or dollars per $1,000. Convert between them instantly.
Parcel Number Cleaner
Ohio's 88 counties each format parcels differently — Franklin uses 010-123456-00, Cuyahoga uses 001-23-456, Hamilton uses 100-0001-0001-00. Auto-detects.
35% Ratio Sanity Check
Ohio law sets taxable value at 35% of market value. If yours is significantly higher, you're a strong BOR appeal candidate.
BOR Appeal Savings
DTE 1A successful Board of Revision complaint typically cuts your value 10–20%. Filing is free and stays in effect until the next reappraisal.
BOR Deadline Countdown
MAR 31Ohio's statutory Board of Revision filing deadline is March 31 for the prior tax year. Miss it and you wait until next year — no extensions.
Verify with the official Ohio source
These calculators use the verified 2026 Ohio Department of Taxation amounts and statutory rules. For your exact bill, exemption status, and county-specific deadlines, always confirm with your county auditor and the Ohio Revised Code:
Estimates use Ohio's 35% statutory assessment ratio and effective tax rate tiers averaged across major Ohio counties. Your actual bill depends on local school levies, voted millage, inside vs. outside millage splits, House Bill 920 reduction factors (HB 920), and special assessments. The 2026 Homestead general amount ($29,000) and enhanced amount ($58,000) reflect HB 187 inflation indexing — your county auditor's office may show slightly different transitional figures. Nothing here is legal or tax advice. CountyAuditors.org is an independent informational directory, not affiliated with any county government.