Property Records

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  • PROPERTY RECORDS AVAILABLE TO PUBLIC

    A one-stop shop to research and obtain copies of property records from the Offices of the
    County Assessor, Recorder and Tax Collector is located at the County Administration Center,
    1600 Pacific Highway, San Diego, Room 103. Office hours are Monday through Friday,
    8 a.m. to 5 p.m. This center enables the public to go to one location for any information relating to property
    records and to assist taxpayers with questions about property ownership and assessments. For more information, call (619) 236-3771.​

  • What information is available at the Public Records Center?

    All property-related records, including property ownership, assessed values, maps, property sales listings and characteristics, historical Tax Collector information; also, an on-line property index is available for research and viewing.

  • Will staff be available to help and assist the public for research purposes?

    Yes. Staff is always available to assist the public on how to research these property records and to answer any questions they may have.​

  • Can copies of property records be obtained?

    Yes. Coin-operated copiers are available for the public to make copies of any property record that they have reviewed. ​

  • Does this center have handicapped access?

    Yes. Handicapped access is available at the South end of the County Administration Building Records Center on the first floor and special counters have been installed.​

  • Are there any other locations where this information is available?
    Yes. Click here for BRANCH SERVICES available at our several locations?

 

 Business - Personal Property

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  • BUSINESS - PERSONAL PROPERTY

    State law requires that all business personal property be assessed annually for property tax
    purposes. To accomplish this, the Assessor’s Office mails out approximately 60,000 Business
    Personal Property Statements and Important Assessment Notices to all San Diego County businesses.
    For more information on these statements call the Assessor’s Office at (858) 505-6100.

  • Why must a Business Property Statement be filed?

    State law requires each business to file this property statement annually so that a taxable value can be established for such business personal property as equipment, furniture, fixtures and supplies. ​

  • When must this Business Personal Property statement be returned?

    It will be mailed out in January and is due back by April 1. ​

  • What is an Important Assessment Notice

    Important Assessment Notices are sent out in lieu of a Business Property Statement for smaller businesses in which the values remain constant. This form needs to be returned only if there has been a change in value or ownership. ​

  • If I sell my business before January 1 and still receive a Business Property Statement, what should I do?

    The statement should be returned to the Assessor’s Office with an explanation that you no longer own the business, when it was sold, and to whom. This will enable the assessor to properly assess the new business owner. ​

  • What if I do not receive a business property statement or Notification of Value form for my business?

    If a statement is not received by beginning of March, a business should immediately contact the assessor’s office. Failure to receive this statement does not relieve the business from the requirement to annually file with the San Diego County Assessor’s Office.

 

 Boat & Airplane Assessments

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  • BOAT AND AIRPLANE ASSESSMENTS

    If it flies or floats, it’s assessed for property taxes. The San Diego County Assessor’s Office
    assesses all boats and aircraft located within San Diego County annually for property tax purposes.
    For more information contact the Marine and Aviation section of the Assessor’s Office at (858) 505-6200. ​

  • When and where is a boat or airplane assessed for property taxes?

    State law requires that boats and airplanes will be assessed on January 1, starting 1997 and for each year thereafter, at the site where they are regularly or routinely located. All boats or airplanes regularly located in San Diego County are assessed here, regardless of where they are registered. ​

  • What if my boat or airplane is out of the county on January 1?

    Temporary removal of a boat or airplane from the county on January 1 does not exempt it from property taxes if it is routinely located in the county on a regular basis. ​

  • How are values determined for boats and airplanes?

    Values are established by reviewing sales of comparable boats and airplanes on an annual basis. If a boat or airplane is built by the owner, the cost of construction is then used as the basis for determining its value. ​

  • How does the assessor’s office locate boats?

    The assessor’s office receives registration and documentation information on boats from the Department of Motor Vehicles and the United States Coast Guard. ​

  • How are airplanes located by the assessor’s office?

    The assessor’s office receives airplane ownership information from the State Board of Equalization and the Federal Aviation Administration. We also receive annual reports from airport operators and make periodic reviews of all airports. ​

  • If my boat or airplane is for sale and it is consigned to a broker will it be assessed for property taxes?

    Yes. Only boats and airplanes owned and held in inventory for sale by a licensed dealer are exempt from property taxes.​

 

 Mobile Homes Licensed or Taxed

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  • Are all mobile-home coaches assessed for property taxes?

    No. State law requires only those mobile homes purchased new since July 1, 1980 to be assessed for property taxes. Mobile homes purchased prior to July 1, l980, however, are not subject to property taxes, but rather are on license fees under the jurisdiction of the state Department of Housing and Community Development unless that mobile home has been voluntarily converted to property taxes or placed on a permanent foundation.​

  • What is a voluntary conversion and what are the benefits?

    Since 1983, mobile homes on license fees can be voluntarily transferred to property taxes. The main benefit of this transfer to property taxes is that the buyer of the mobile home will not have to pay state sales tax. ​

  • My mobile home has been voluntarily converted to property tax. Do I have the option of converting back to a fee status with the state?

    No. Once a mobile home has voluntarily converted to the tax roll it cannot be converted back to a fee status.​

  • How are mobile-home coaches assessed for property tax purposes?

    Mobile homes are assessed for property taxes by using recognized value guides such as the Kelley Blue Book, the NADA, or factors provided by the State Board of Equalization, as well as the sales price.​

  • If I purchase a mobile home on license fee and place it on a permanent foundation, will it be assessed for property taxes?

    Yes. Any mobile home placed on a permanent foundation must be assessed for property taxes.​

  • Are there mobile-home parks in San Diego County that are owned by individual residents?

    Yes. Currently there are 46 mobile-home parks that have been purchased by the residents. There are additional mobile-home parks in the process of being conveyed or are considering conversion to individual ownership.​

  • If the tenants purchase their mobile-home park, will it be reappraised for property tax purposes?

    No. The purchase of a mobile-home park by the current residents will not cause a reassessment as long as certain conditions are met.

  • If my mobile-home coach is on license fee and I buy my space, can I continue to have my coach on license fee?

    Yes. Your space will be on property taxes, but you may continue to have your coach on license fees unless you wish to voluntarily convert to property taxes or the home is placed on a permanent foundation.​

  • If I have questions about my mobile home, who should I contact?

    If you are on license fees, you should contact the state Department of Housing and Community Development at (619) 441-2326. If you are on property taxes, please contact the Assessor’s Office at (619) 531-5478.​