The Assessor
(1) establishes the assessed value of your property by
appraising your property as required by State Law. The
assessed value of your property is placed on a list called
the Assessment Roll.
The Assessor
then sends the Property Owner (2) a valuation card/
letter which contains the valuation of the property
as of January 1. Around the same time, the Assessor
sends the Assessment Roll to the Auditor
Controller (3).
The
Auditor Controller (3) calculates the ad valorem
tax rates and applies them, along with Mello Roos taxes
and special assessments from taxing authorities (5)
such as cities, schools, county and special districts,
to the assessed value from the Assessment Roll, creating
the Extended Tax Roll.
The Tax
Collector (4) uses the Extended Tax Roll to print
the Tax Bill which is sent to the Property Owner. When
the Tax Bill is paid, the Tax
Collector records that payment against the tax balance
due and releases the money to the Auditor
Controller(3).
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