BOE collects data on the assessed value of state-assessed and locally assessed real and personal property in each county, the assessed value of state-assessed and locally assessed property in each incorporated city or town, and general property tax levies by county. BOE administers three major property tax programs: the State-Assessed Property program, and the Private Railroad Car Tax program.
State and Locally Assessed Values
Summary of Assessed Values of Property Subject to Local General Property Taxes, and Average Tax Rates
This table provides a 10-year historical statewide summary of assessed values, the amount of property tax levies, the average property tax rate, and the amount of property tax relief. See Table 4.
Net State– and County–Assessed Value of Property Subject to General Property Taxes on the Secured and Unsecured Rolls, by County
This table shows the breakdown of assessed value by the secured roll (property subject to lien) and the unsecured roll, by county. The value of the homeowners' exemption is included in the assessed values because tax rates are set on values that include it; all other exemptions are excluded. See Table 10.
Assessed Value of State– and County–Assessed Property Subject to General Property Taxes, Inclusive of the Homeowners' Exemption, by Class of Property and by County
This table shows the total assessed value for each county. It breaks down value by class of property: land, improvements (buildings and structures, and fixtures), and other personal property. See Table 5.
Gross Assessed Value of State– and County–Assessed Property, Number of Homeowners' Exemptions, Exempt Value by Type of Exemption, and Net Assessed Value Subject to General Property Taxes
This table provides a breakdown of gross assessed value, the value of the homeowners' exemption, the value of other enrolled exemptions, and taxable assessed value (net of all exemptions), by county. See Table 9.
Locally Assessed Values
Assessed Value of County–Assessed Property Subject to General Property Taxes, Inclusive of the Homeowners' Exemption, by Class of Property and by County
This table shows the locally assessed value for each county. It breaks down value by class of property: land, improvements (buildings and structures, and fixtures), and other personal property. See Table 7.
Number of Veterans' Exemptions and Exempt Value of Veterans', College, Church, Religious, and Welfare Exemptions
This table lists exemptions provided to veterans, colleges, churches, schools, and properties used for religious or other charitable purposes, and all other enrolled exemptions. See Table 8.
Assessed Values by City
Assessed Value of County–Assessed Property Subject to General Property Taxes, by Incorporated Cities
This table lists assessed values, inclusive of the homeowners' exemption, for each California city. See Table 11.
State-Assessed Values
BOE administers the State-Assessed property program and sets market values for public utilities and railroads as defined by the State Constitution. These values are allocated to local jurisdictions for levy and collection of local property taxes.
Assessed Value of State–Assessed Property Subject to General Property Taxes, by Class of Property and by County
This table shows the state-assessed value for each county. It breaks down value by class of property: land, improvements (buildings and structures, and fixtures), and other personal property. See Table 6.
Assessed Value of Property Assessed by the State Board of Equalization, by Type of Company
This table summarizes state-assessed values by company type. See Table 12.
Assessed Value of Property Assessed by the State Board of Equalization and Subject to Local Taxation, by Company
This table lists state-assessed values of the major companies within each company type. See Table 13.
Recommendation for Assessment of State-Assessed Property
This summary report sets forth the State-Assessed Properties Division staff's recommendation for the Board Roll of State-Assessed Property. The report lists the recommended state-assessed values, by company.
BOE compiles general property tax levies data in order to compute the average property tax rate for each county. These are based on allocations as reported by the county auditors to the State Controller and are the initial allocations without any adjustment for the subsequent allocation of ERAF funds to either the Sales and Use Tax Compensation Fund or to cities and counties due to the Vehicle License Fee swap.
General Property Tax Levies as Compiled for Computation of the Average Tax Rate
This tables shows the taxable assessed value (net of all exemptions), the breakdown of ad valorem property tax levies allocated to cities, county, schools, and other districts, and the average property tax rate, by county. See Table 14.
General Property Tax Dollar, by County
This table breaks down, by county, how much of the property tax dollar is allocated to cities, county, schools, and other districts. See Table 15.
The Private Railroad Car Tax program values and assesses railroad cars not owned by railroad companies, but operated on railway lines within California. This is the only property tax administered and collected by the State.
To find information regarding the Private Railroad Car Tax program, please visit the Private Railroad Car Program page.
Private Railroad Car Tax Assessments, Tax Rates, and Tax Levies
This historical table shows private railroad car tax statistics by assessment year. See Table 17B.
Assessed Value of Private Railroad Cars Assessed by the State Board of Equalization, by Company
This table lists the assessed value and amount of tax of the private railroad car companies. See Table 17A.
Summary of Revenues from Taxes Administered by the State Board of Equalization
This table provides a 10-year historical summary of revenues by source of revenue. See Table 2.
Recommendation for Assessment of Private Railroad Cars
This summary report sets forth the State-Assessed Properties Division staff's recommendation for the assessment of private railroad cars under the provisions of the Private Railroad Car Tax Law. The report lists the recommended assessed values, by company.