Property Tax Services

Manager: Jon Baker

Summary:

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. It is extremely important that all relative procedures and systems work correctly. Below is a list of the responsibilities involved in controlling the Property Tax System:

1. Coordinate tax matters between the State, Information Services, the Assessor, Tax Collector, cities, school districts, and other special districts
2. Direct the preparation and maintenance of the tax roll and tax bills
3. Supervise the tabulation of assessed valuations
4. Supervise the compilation of current and delinquent tax rates and application of penalties
5. Maintain taxes receivable control accounts and apportion taxes to all agencies
6. Account for and distribute Property Transfer Taxes
7. Distribute a variety of State tax subventions to participating governmental entities
8. Control and distribute incremental revenue funding to the Community Redevelopment Agencies
9. Control alternate methods of Tax Distribution such as the Teeter Plan
10. Prepare and maintain the Property Tax Apportionment Factors for distribution of secured and unsecured taxes
11. Prepare various State claim reimbursement reports

Click to View Property Tax FAQs

Services

• Tax Rate by Tax Rate Area Search
• View Fixed Charge Special Assessment by Parcel

Reports

• 1% Combined Valuationsnew
• Active Community Facilities Districts (Mello-Roos)
• Annual Report of Property Tax Revenues - Countywide
• Annual Report of Property Tax Revenues - Redevelopment Agencies
• Annual Report of Property Tax Revenues - Schools
• Annual Report of Property Tax Revenues - Special Districts
• Assessed Valuation By District
• Community Redevelopment Agencies
• Fixed Charge Special Assessment by Category
• Infrastructure Financing Districts
• Property Tax Apportionment Reportnew
• Property Valuations, Tax Rates, Useful Information For Taxpayers (Current and Historical)

Forms (Taxing Agencies)

• Filing Requirements for Taxing Agencies
• Fixed Charge Special Assessment Attachment
  

Useful Links and Information

• Tax Apportionment 101
• General Information on Property Taxes
• Property Tax Glossary of Terms
• Understanding Your Tax Bill
• View Your Tax Bill
• Assessor/Recorder
• Treasurer/Tax Collector
• Property Taxpayer's Bill of Rights
  

DISCLAIMER: The following information is provided to you as a matter of convenience and speaks as of the end of the last period to which they relate. There may have been changes in the financial condition or affairs of the County of San Diego since then, the County of San Diego has not undertaken to update the financial statements, or such other documents.