Property Tax

Property taxes in California are administered by the California State Board of Equalization. All property is taxable in California unless otherwise provided for in the California Constitution or the laws of the United States. Property is broken down into real and personal.

• The possession of, claim to, ownership of, or right to the possession of land.
• Right to minerals, standing timber, etc.
• Improvements - defined as all buildings, fixtures, and fences erected or affixed to the land.

• All property except real property. Personal Property is either tangible or intangible.
  Generally, all tangible personal property is taxable except where specific exemptions are provided. Tangible personal property is any property, except land or improvements, that may be seen, weighed, measured, felt, or touched.
• Examples of tangible personal property include machinery and equipment, office supplies, furniture, and tools.
• Examples of intangible personal property include securities, notes, club memberships, and copyrights.

Resources

2004-2005 Financial Statements

2005–2006 Financial Statements

2006–2007 Financial Statements

2007–2008 Financial Statements

Organization Charts

Policies & Procedures

Record Retention Schedule [pdf]

• Financial Services, Controller and Accounting Offices
• Procurement Services