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 propertyrecords and to assist taxpayers with questions about property ownership and assessments. For more information, call (619) 236-3771.
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.
Yes. Staff is always available to assist the public on how to research these property records and to answer any questions they may have.
Yes. Coin-operated copiers are available for the public to make copies of any property record that they have reviewed.
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.
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.
It will be mailed out in January and is due back by April 1.
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.
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.
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.
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.
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.
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.
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.
The assessor’s office receives registration and documentation information on boats from the Department of Motor Vehicles and the United States Coast Guard.
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.
Yes. Only boats and airplanes owned and held in inventory for sale by a licensed dealer are exempt from 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.
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.
No. Once a mobile home has voluntarily converted to the tax roll it cannot be converted back to a fee status.
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.
Yes. Any mobile home placed on a permanent foundation must be assessed for property taxes.
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.
No. The purchase of a mobile-home park by the current residents will not cause a reassessment as long as certain conditions are met.
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 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.