Assessor's Functions

• Locate and identify the ownership of all taxable property in Alameda County.
• Determine the taxability of all property.
• Determine the reappraisability of property when it changes ownership.
• Determine the reappraisability of property that undergoes new construction.
• Annually assess all real estate in accordance with the California Constitution (Proposition 13).
• Annually assess all taxable personal property at its fair market value.
• Determine and apply all legal exemptions.
• Surrender an accurate assessment roll to the Auditor's Office prior to July 1st.

• Does not compute property tax bills.
• Does not collect property taxes.
• Does not establish property tax laws.
• Does not set rules by which property is appraised.

Estimating Your Taxes

If the tax rate in your community has been established at 1.20% (1% base rate plus .20% for prior indebtedness) the property tax would be calculated as follows:

The tax amount may be adjusted for any special benefit assessments, such as sewer service charges, or reduced by any legal exemption which may apply.

Proposition 13

Passed by the voters in June, 1978, Proposition 13 substantially changed the taxation of real property in California. As a result of this Constitutional amendment:

• The maximum amount of property tax cannot exceed 1% of the property's assessed value, plus any bonds or fees approved by the voters.
• Real property can only be reappraised upon a change of ownership or new construction. Business personal property, including boats and airplanes, and certain restricted properties are subject to annual appraisal.
• Except for these two instances, no increase in the assessed value of any real property can exceed 2% annually, regardless of the rate of inflation unless the Assessor has previously granted a temporary reduction due to market value decline.

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PROPERTY ASSESSMENTS

Real Estate

Under Proposition 13, real property is reappraised only when a change in ownership occurs, or after new construction is completed. Partially completed new construction is also added as of January 1. Generally, a change in ownership is a sale or transfer of property, while new construction is an addition or improvement to property. Except for these two instances, property assessments cannot be increased by more than 2% annually unless the Assessor has previously granted a temporary reduction due to market value decline.

Important Dates for Property Owners

January 1: The assessment of property applies as of 12:01 a.m. on this day each year. (Effective 1-1-97)

February 15: Legal deadline for filing exemption claims for welfare, cemetery, college and exhibitions. (Effective 1-1-98)

February 15: Legal deadline for filing exemption claims for churches. (Effective 1-1-98)

February 15: Legal deadline for filing an exemption claim for homeowners, veterans and disabled veterans. (Effective 1-1-98)

April 1: Due date for filing Business Personal Property statements.

April 10: Last day to pay second installment of property taxes without penalty.

May 7: Legal deadline for filing business personal property statements without penalty. If May 7 falls on a Saturday, Sunday or legal holiday, a property statement that is mailed and postmarked on the next business day shall be deemed to have been filed between the lien date and 5 p.m. on May 7.

July 1: Assessment roll delivered by Assessor to County Auditor-Controller.

July 2 - September 15: Period during which requests for hearings before the Assessment Appeals Board on regular fiscal year assessments must be filed in writing with the Clerk of the Board of Supervisors, Alameda County Administration Bldg. 1221 Oak Street, Room 536, Oakland Ca. 94612.

Mid-July: Annual mailing of assessment notices to all Alameda County real property owners stating the taxable value of the property.

August 31: Regular roll unsecured taxes due.

December 10: Legal deadline for filing a late exemption claim for homeowners, veterans and disabled veterans.

December 10: Last day to pay first installment of property taxes without penalty.

Change in Ownership Reappraisals

When a transfer occurs, the Assessor receives a copy of the deed and determines if a reappraisal is required under State law. If it is required, an appraisal is made to determine the new market value of the property. The property owner is then notified of the new assessment and has the right to appeal the value. Interspousal transfers do not require a reappraisal.

Exclusions

A variety of exclusions are available which may lower your tax liability. Please see the list below to view any that may be applicable to your situation. The forms for applying may be downloaded by clicking on the form links. For certain exclusions we have prepared a linked brochure that may provide more information for you.

• Parent-Child or Grandparent-Grandchild Transfer Exclusion
  
  Certain sales/transfers between parents and children, and certain transfers between grandparents and grandchildren may qualify for exclusion from reassessment. For more information please call 272-3800.
  
  Parent-Child Exclusion Form (110Kb)
  
  Grandparent-Grandchild Form (105Kb)
  
  Information Brochure (202Kb)



• Transfer of Property Tax Base for Persons 55 or Older or Severely and Permanently Disabled
  
  California law allows any person age 55 years or older or severely and permanently disabled to transfer the base year value of their original property to a replacement dwelling of “equal or lesser value” that is purchased or newly constructed within two years of the sale of the original property.
  
  If you would like to apply for this tax relief, please submit a completed claim form and a copy of identification showing date of birth or a Certificate of Disability, whichever is applicable. If your original residence was in another county you must provide us with copies of your last property tax bill and the closing escrow statement from the sale of the original property. For more information please call 272-3787.
  
  Transfer of Property Tax Base for Persons 55 or Older Form (156b)
  
  Transfer of Property Tax Base for Severely and Permanently Disabled Form (151Kb)
  
  Certificate of Disability Form (370Kb)
  
  Information Brochure (94Kb)
  
  New - Prospective relief as of January 1, 2007
  
  Due to recent changes in the law effective January 1, 2007, if you file a claim that had been previously denied for filing beyond the statutory filing period, or you never filed a claim because you were too late, you may now qualify to transfer your base year value. If approved your transfer will be effective for the year in which the claim is received and tax relief will be granted for that year forward. For questions regarding this please call 272-3787.
  
  For further information and to see a list of the participating counties, click here to access the State Board of Equalization web page.



• Disabled Persons Claim for Exclusion of New Construction (single or multi residential with permanent residential status)
  
  Certain improvements made to a property to make it more accessible for the disabled may be excluded from assessment. For more information please call 272-3787.
  
  Disabled Persons Claim for Exclusion of New Construction Form (371Kb)



• Claim for Disabled Accessibility Construction Exclusion from Assessment (other than single or multi residential)
  
  Certain improvements made to a non-residential property to make it more accessible for the disabled may be excluded from assessment under Revenue and Taxation code section 74.6. The Assessor must be notified within 30 days of completion of the project that he or she intends to claim the exclusion. For more information please call 272-3787.
  
  Claim for Disabled Accessibility Construction Exclusion from Assessment Form (49Kb)



• Claim for Seismic Safety Construction Exclusion from Assessment
  
  Certain Seismic retrofitting improvements, other than unreinforced masonry bearing wall construction, may be excluded from assessment under Revenue and Taxation Code Section 74.5. The Assessor must be notified within 30 days of completion of the project that he or she intends to claim the exclusion. For more information please call 272-3787.
  
  Claim for Seismic Safety Construction Exclusion from Assessment Form (73Kb)



• Claim for Base Year Value - Acquisition by Public Entity
  
  If your property was acquired by a public agency and you have purchased a comparable replacement property you may qualify to transfer your original base year value.
  
  If the property taken was not located in Alameda County we request that you submit a copy of the recorded deed or other document showing acquisition by a public entity and a copy of your latest tax bill on the property taken. For more information please call 272-3787.
  
  Claim for Base Year Value - Acquisition by Public Entity (346Kb)



• Claim for Base Year Value Transfer - Contaminated Property
  
  Property owners who own a qualified contaminated property may be able to transfer the base year value of that property to a comparable replacement property that is acquired or newly constructed after January 1, 1995. For more information please call 272-3787.
  
  Claim for Base Year Value Transfer - Contaminated Property (47Kb)

New Construction Reappraisal

Copies of all building permits are sent to the Assessor's Office by the cities and County. If the construction is new (such as a room addition or remodel), a reappraisal is required. If the construction is a replacement (such as a new roof), a reappraisal is not required. In appraising new construction, the market value of the addition is determined and added to the existing property assessment. The value of the existing property does not change as with a change in ownership. The property owner is then notified of the new assessment and has the right to appeal the value. For more information, call (510) 272-3787.

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Supplemental Assessment

State law requires the Assessor's Office to reappraise real property immediately upon change in ownership or completion of new construction. The Assessor's Office must issue a supplemental assessment which reflects the difference between the prior assessed value and the new assessment. This value is prorated based on the number of months remaining in the fiscal year, ending June 30. This supplemental assessment is in addition to the regular tax bill. Notices of the supplemental assessments are mailed out to the property owners prior to the issuance of the tax bill. For further information, call (510) 272-3787.

Business Personal Property

Unlike real property, business personal property is reappraised annually. Business owners must file a property statement each year detailing costs of all supplies, equipment and fixtures at each location. This annual statement is required unless the property qualifies for direct assessment. Business inventory is exempt from taxation. For more information, call (510) 272-3836.

You may file your property statements by standard paper filing, e-Filing via the internet or through electronic standard data record (SDR) if you have converted your cost data to the standardized XML schema required for the SDR. E-Filing does not require new software and allows business filers with one or a few locations to file Form 571-L for each individual location. A confirmation number with a time stamp is provided when the statement is submitted. Businesses with multiple locations in one or more counties should use the SDR network to submit statements. For more information on electronic filing using the SDR system, see www.calbpsfile.org.

Boats and Aircraft

Boats and aircraft are taxable and are subject to annual appraisal. Their value is determined by reviewing the purchase price and the sales of comparable boats and airplanes. Information on their location and ownership is obtained from the Department of Motor Vehicles, the United States Coast Guard, the Federal Aviation Administration and on-site inspections. For more information, call (510) 272-3838.

Manufactured Homes

All new manufactured homes purchased after June 30, 1980, and those on permanent foundations, are subject to property taxes. As with real property, the assessed value on manufactured homes cannot be increased by more than 2% annually, unless there is a change in ownership or new construction. Manufactured homes bought before June 30, 1980 are generally not subject to property taxes. They are on license fees, which are under the jurisdiction of the State Department of Housing and Community Development. They can be reached (toll free) at (800) 952-8356.

Preliminary Change of Ownership Report

State law requires the property owner to file the Preliminary Change of Ownership Report with the County Recorder when recording certain documents. If the form is not filed, the Recorder will charge an additional recording fee. Information furnished on this form by the property owners assists the Assessor in fulfilling his legal responsibilities. It is not a public document. For further information, call (510) 272-3782.

Preliminary Change of Ownership Report (417Kb)

Change of Ownership Statement

The Assessor will use this form when the Preliminary Change of Ownership Report is either not filed or is filed incomplete. The Assessor also sends this form to owners of unique or specialized-type properties when they change ownership. State law provides for a penalty if this form is not returned to the Assessor. This form is not a public document. For further information, call (510) 272-3782.

Change of Ownership Statement (201 Kb)

Exemptions

• Homeowner's Exemption
  
  You may be solicited by private parties to pay a fee for this exemption process; however there is no fee for filing a claim directly with our department.
  
  Homeowners who own and occupy a dwelling on January 1, as their principal place of residence are eligible to receive a reduction of up to $7000 of the dwelling's full cash value.
  
  The law provides that once you file a homeowner's exemption and receive the exemption it is not necessary to file each year as long as you continue to occupy the residence on which the exemption is claimed.
  
  "Dwelling" means a building, structure or other shelter (including boats) constituting a place of abode, whether real or personal property.
  
  If you feel you qualify and are unsure whether you have the homeowner's exemption you may inquire in the Property Assessment Information section of our web site. Should you have any questions or are requesting the application please call (510) 272-3770.
  
  If the exemption has been applied and you no longer qualify for the exemption the law requires that the Assessor's Office be notified. For more information please call (510) 272-3770.
  
  Request to Remove Homeowner's Exemption Form (89Kb)
  
  
• Disabled Veterans' Exemption
  
  If you are a California veteran who is rated 100% disabled, blind, or paraplegic due to service connected disability while in the armed forces (or if you are the unmarried widow of such a veteran), you may be eligible for an exemption of up to $150,000 off the assessed value of your home. For more information please call (510) 272-3770.
  
  Disabled Veterans' Exemption Form (110Kb)

Help with Paying Taxes

Property Tax Postponement - To be eligible, you must be blind, disabled or 62 years of age or older and have an annual income of $24,000 or less. Forms are available from the County Tax Collector. For more information, call the State Franchise Tax Board at (800) 852-5711.

Property Ownership Information

Ownership information is available free of charge by visiting our public records section during normal business hours.

Ownership information for a limited number of parcels may be obtained by calling (510) 272-3787.

Property ownership is also available in writing for a fee, call (510) 272-3787 for further information.

Review Due to Decline in Value

The Assessor's Office is required to lower the assessment of any real property if it is higher than the current market value as of January 1 of each year.

Each case is reviewed individually upon request by the property owner for the current year or the upcoming year. For more information, call (510) 272-3787.

2007-08 Informal Request For “Decline in Market Value” (Prop 8) Reassessment Form (253Kb)

2008-09 Informal Request For “Decline in Market Value” (Prop 8) Reassessment Form (53Kb)

Prop. 8 - Decline in Market Value (24Kb)

Disaster Relief

If a major calamity such as fire or flooding damages or destroys your property, you may be eligible for property tax relief. In such cases, the Assessor's Office will immediately reappraise the property to reflect its damaged condition. In addition, when you rebuild it in a like or similar manner, the property will retain its previous value for tax purposes.

To qualify for property tax relief, you must file a calamity claim with the Assessor's Office within twelve (12) months from the date the property was damaged or destroyed. In addition, the loss must exceed $10,000. For more information, call (510) 272-3787.

Application For Reassessment of Damaged or Destroyed Property Form (209Kb)

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Mailing Address Change Request Form

It is essential that we have your correct mailing address. Notification of assessments, tax bills and all other tax related correspondence will be mailed to that address. If you wish to change your mailing address, please complete the Mailing Address Change Request form and mail it to our office.

Mailing Address Change Request Form (150Kb)

Mailing Address Change Request Form - Business Personal Property (85Kb)

Assessment Appeals

Unresolved differences between the Assessor and the taxpayer over the assessment of property are handled by the Assessment Appeals Board. They consider all evidence presented by the property owner and the Assessor's Office at a formal hearing. The Appeals Board then determines the value of the property in question. Appeals of regular assessments must be filed between July 2 and September 15. Appeals of Supplemental or Escape Assessments must be filed within 60 days of the date of "Notice of Supplemental Assessment" or "Notice of Enrollment of Escape Assessment" or the postmark for that notice, whichever is later. All appeal applications must be filed with the Clerk of the Board, Administration Bldg. 5th Floor, 1221 Oak Street, Oakland 94612. These forms may be obtained by calling (510) 272-6352 or visiting www.acgov.org/clerk/assessment.htm.

Related County Offices