What Is The County Assessor’s Office?

Property taxes continue to fund most of California’s civic institutions. The Assessor’s Office determines the property valuations that are used in calculating these taxes. This is why the Assessor is an elected position in local government, since an accurate and fairly-administered system of property assessments is crucial to maintain public trust, as well as integral to the revenues that cities and counties depend on.

Duties & Responsibilities of the Assessor

The Assessor’s Office’s main function is assigning a value, calculated according to law, to each and every taxable property in the county - these values being known as assessments. These values are assembled into a document called the assessment roll, which is passed along to the Tax Collector’s office for the calculation and billing of property taxes. In fulfilling these duties of the office, the Assessor must also keep a database containing a full inventory of assessible properties. The database is of paramount importance, as assessment accuracy is only as good as the data used to determine those assessments.  

Once the public understands the Assessor’s back-end role in government finance, we can begin to discuss its even less known responsibilities, such as managing assessment appeals and the administration of assessment reduction programs. Most of these lesser-known administrative tasks are designed to save taxpayers money. These include programs that provide assessment reductions due to a residence being homeowner-occupied, having suffered a natural disaster, having qualified for historical preservation (under the Mills Act), or for being a contracted agricultural or open space property (under the Williamson Act).

Additionally, one of the most important services the Assessor’s Office provides is a simple assessment consultation service, where a property owner or potential buyer can meet with a certified appraiser to review the relevant assessment laws pertaining to their property so the resident can make an informed decision. 

As Santa Clara County Assessor, I would institute outreach efforts to make sure the public is aware of these services, so that anyone who qualifies can benefit from them.