Guidelines/Manuals - Property Taxes

This page is provided as a resource in an ongoing effort to be transparent. If you have questions or concerns please let us know by contacting us.

  • Assessors' Handbook Sections: The Assessors' Handbook is a series of manuals developed to give county assessors, their staff, and other interested parties an understanding of the principles of property assessment and real and personal property appraisal for property tax purposes.
  • Assessment Practices Survey Reports: The BOE reviews (surveys), on a five-year cycle, all county assessors' offices by investigating assessment practices and procedures in each such office.
  • Letters To Assessors: Letters To Assessors provide an ongoing advisory service for county assessors and other interested parties that present BOE staff's interpretation of rules, laws, court decisions, and property tax assessment issues.
  • Guidelines and Procedures: Guidelines and Procedures are developed to assist, inform, or instruct county assessors, taxpayers, and other interested parties regarding property taxation in California and are approved by the BOE.
  • Frequently Asked Questions: The Frequently Asked Questions section is a compilation of questions and answers most often received by Board staff on property tax issues.
  • Interested Parties Process: All major projects initiated by Property Tax staff ultimately go to the BOE for adoption via the Property Tax Committee. To ensure that the BOE is provided with a good document for consideration and adoption, the projects go though an "interested parties process."
  • Assessment Appeals Process: This webpage was developed to assist all taxpayers when filing an appeal with their county assessment appeals board.
  • Timber Yield Tax Program: The Timber Yield Tax Program sets the harvest value of timber and collects an in lieu tax when it is harvested throughout California.
  • State-Assessed Properties Program: The BOE administers the State-Assessed Properties Program and sets market values for public utilities and railroads as defined by the State Constitution.
  • County-Assessed Properties Program: The County-Assessed Properties Program provides guidance to the 58 county assessors and monitors the adequacy of their assessment practices.