• Assessor Parcel Maps
  
  
• Boats And Aircraft
  
  
• Business Personal Property
  
  
• Calamities - Disaster Relief (Temporary Reduction)
  
  
• Change Of Ownership And Transfer Processing
  
  
• Changing A Mailing Address
  
  
• General Information
  
  
• Governor - Declared Disaster - Replacement Property
  
  
• Homeowner's Exemption

Assessor parcel maps reflect the legal boundaries and dimensions of each parcel, and serve as the basis for land value assessments. The Assessor Department establishes and maintains maps for assessment purposes that delineate every parcel of land in Orange County.

Maps are available for review and purchase at the Assessor's Public Service Center.

Please contact the Assessor Department Mapping Section at (714) 834-2758.

The Assessor Department receives boat registration and documentation information from the Department of Motor Vehicles, the U. S. Coast Guard, and marinas operating within the county. We also perform annual on-site inspections of all marinas and moorings in the county.

The Assessor Department receives airplane ownership information from the State Board of Equalization, the Federal Aviation Administration, and receives reports from airport operators. We also make periodic reviews of all airports in the county.

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

State law requires that boats and aircraft be assessed on January 1 of every year, at the site where they are regularly or routinely located. Boats and aircraft regularly located in Orange County are assessed here, regardless of where they are registered.

Temporarily removing a boat or aircraft from the county on January 1 will not exempt it from property taxes, if it is regularly or routinely located in the county.

No, the new owner will be responsible for paying the taxes. However, you may receive a Notice of Pending Assessment if we do not receive the necessary information from the Department of Motor Vehicles. If you receive a notice, you should send us a letter with the new owner's name and address, date of sale and vessel identification number.

The value of the vessel will determine which form will be mailed to the owner. Generally, in Orange County, only boats valued over $100,000 receive a Vessel Property Statement.

Boats are eligible for the inventory exemption if they are not out on rent on January 1.

Our records indicate that you were doing business at this location on January 1. (R&T Code 441)

All individual and/or business entities must file. e-Filing allows businesses to file electronically to fulfill this legal obligation. (R&T Code 441)

Yes. Failure to complete and file this form (571-L) will result in the Assessor's estimating the value of your business property, and adding a 10% penalty to the assessment. (R&T Code 441, 463 & 501)

Yes. There is a four(4) year statute of limitations, within which you can file an amended return subject to audit. Be sure to contact the Assessor's office and discuss your case with a deputy.

No. Any arrangement regarding property tax liability must be worked out contractually, between the buyer and seller.

Business personal property includes all property, except inventory items held for sale or short-term rental and real estate owned and/or used by a business. Examples of business personal property include office furniture, computers, machinery, drill presses, and hand tools. (AH 501)

Basically, inventory are items subject to sale, rent or lease. Supplies are things consumed in your normal course of business. (AH 501)

For most property, the Assessor uses the cost reported by the current owner and applies a depreciation/market price factor in order to estimate market value.

Sales tax is part of the original cost to the buyer, just like freight and installation costs, it must be reported as part of your total cost. (AH 501)

Between the time you submit your property's cost information on the form 571-L, and July 1st, you will normally receive a tax statement from the Tax Collector which includes a notation of the amount of value calculated by the Assessor. If you disagree with this value, you are encouraged to file an appeal. See the Clerk of the Board's Web Page at www.ocgov.com/cob for instructions and forms.

The amount of damage must exceed $10,000, and a completed Calamity Claim application must be filed with the Assessor within 12 months of the date of damage.

However, if no application has been filed and the Assessor determines that a property suffered a calamity within the preceding 12 months, the Assessor must send an application to the last known owner of the property. The owner shall file the completed application within 60 days of the date of mailing on the Assessor's notification, but in no case more than 12 months after the date of calamity.

No. Household furnishings are not assessed for property taxes and therefore do not qualify for property tax relief.

If the leaks are due to the age and normal deterioration of the existing roof, the leaky roof won't qualify you for property tax relief. However, if your roof was damaged by a falling tree or heavy winds and the damage exceeds $10,000, you may qualify for tax relief.

Yes. Tax reduction is available for all damaged taxable property, including boats, aircraft or other business personal property.

Yes, but only to the level they were before the damage occurred. This is true if the improvements are rebuilt in a like or similar manner, regardless of the actual cost of rebuilding. However, if additional living space or other significant improvements are made in addition to the repair, additional taxes may result.

A Preliminary Change of Ownership Report (PCOR) is required whenever a document evidencing a change of ownership is recorded. If a PCOR is not received, the Assessor Department will mail you a Change of Ownership (COS). The owner of the property is required to complete and return the form, under Section 480 of the Revenue and Taxation Code. Failure to file a completed COS will result in a penalty bill of up to $2,500.

You received a COS because a document that may affect the ownership of real estate was recorded without a Preliminary Change Of Ownership Report (PCOR). A Preliminary Change of Ownership Report (PCOR) is required whenever a document evidencing a change of ownership is recorded. Failure to file a completed COS will result in a penalty bill of up to $2,500.

No. If you received a COS, it indicates the Assessor Department did not receive a completed PCOR. You must complete the COS to avoid penalties of up to $2,500.

If you receive a Change of Ownership Statement (COS) in the mail, you must complete and return it to the Assessor Department to avoid penalties of up to $2,500, even if you don't own the property anymore.

Yes. Purchase price and terms of the purchase are required under Section 480(c) of the R&T Code.

The name on a property bill must appear exactly as it did on the last recorded document. If the name was spelled incorrectly on the recorded document, you must record a new document with the Clerk-Recorder. If the name is misspelled due to a typographical error on our part, we will gladly correct it. Please call our office at 714- 834-2929 or 714-834-2932 for more information.

By law, the tax bill is issued to the owner of the property as of lien date January 1st each year. If you purchased the property on or after January 1st, the prior owner's name will appear until the following year.

Most stationery and office supply stores carry blank documents that can be used to change title, such as a Grant Deed or Quitclaim Deed.

The Assessor Department cannot advise owners on title changes. You should contact an attorney or a title company for assistance.

If you are authorized to act on behalf of an estate, you should file a PCOR with a copy of the death certificate with the Assessor Department within 150 days of the date of death. If the estate is probated, the PCOR should be completed and returned to the Assessor Department when the inventory and appraisal is filed with the court.

The administrator of the estate should file a PCOR and copy of the death certificate within 150 days of the date of death. If the estate is probated, the PCOR should be completed and returned to the Assessor Department when the inventory and appraisal is filed with the court. For more information, please call 714-834-5031.

A change of ownership occurs as of the date of death. Even though the property remains in the trust, the beneficial interest has transferred from the owner (decedent) to the beneficiary of the trust. A PCOR or COS is required.

You can update your mailing address by calling the appropriate number listed below:

Real Estate*;

Mobile Homes:

Business Personal Property:

Boats and Aircraft:

714-834-2939

714-834-5674

714-834-2930

714-834-2772

The lien date is the day that the taxes become a debt on the property and/or owners, even though the valuation and tax bills have not yet been computed and mailed. The tax lien date is January 1. (R&T Code 2192)

The issues of non-payment of taxes needs to be addressed with the Tax Collector's office.

The taxes are calculated by the Auditor-Controller. Property tax rates vary by area. In Orange County the tax rates average approximately 1.1% of the property's taxable value. For instance, if the taxable value is $10,000, the property taxes could be about $110.

The State Constitution requires that the (Orange County) Assessor identifies and values all property in the county for property tax purposes each year.

The Auditor-Controller determines property tax rates and ultimately the tax amount. (www.ac.ocgov.com/ or 714-834-2455.

The Tax Collector is responsible for the collection of taxes. (tax.ocgov.com/treas or 714- 834-3411.

The Clerk of the Board's Office issues appeals forms and schedules property assessment appeals. Appeals Information or 714-834-3453.

If the market value of the replacement is within 120 percent of the market value of the property substantially damaged or destroyed, the factored base year value of the damaged or destroyed property will be transferred to the replacement. Ref. R&T 69(b)(1)

If the market value of the replacement is more than 120 percent of the market value of the property substantially damaged or destroyed, the base year value of the replacement will be the factored base year value of the damaged or destroyed property plus the amount by which the value of the replacement exceeds 120 percent of the value of the property that was damaged or destroyed. Ref. R&T 69(b)(2)

No. A disaster declaration must have been issued by the Governor for the event that caused the damage. Ref R&T 69(c)(3)

In that case, the Assessor would simply enroll the lower value. Ref R&T 69(b)(3)

In some cases yes, but only if the county is which the replacement property is located has passed a resolution allowing such transfers and you otherwise qualify. Ref. R&T 69.3

You may do either, as long as the comparable replacement property is acquired or newly constructed within three years after the disaster.

A Homeowner's Exemption could save you at least $70 per year.

If you own and occupy your principal place of residence on January 1, you may apply for a Homeowner's Exemption that would exempt $7,000 of your home's assessed value from taxation.

New property owners will usually receive an exemption application with 90 days of recording a deed. If you acquired the property more than 90 days ago, and have not received an application, please call 714-834-3821 for an application.

The deadline to file for the full exemption is February 15. A partial exemption is available if filed between February 16 and December 10.

No. Once you have filed for a Homeowner's Exemption and you continue to own and occupy the residence, you will automatically receive the exemption. However, if a document is filed with the Clerk-Recorder's Office that changes the way the title is held, you may re required to reapply.

A Homeowner's Exemption will appear as a $7,000 reduction in assessed value on the annual value notice and property tax bill.

No. If you do not own and occupy your home as your principal place of residence, you must cancel your Homeowner's Exemption. You can cancel the exemption by writing to our office, or using the termination form included with your property tax bill. Please let us know the date you moved, and provide your new mailing address.

Social Security Numbers are used to verify the eligibility of persons claiming the exemption and prevent multiple claims. Claim forms and Social Security Numbers are kept strictly confidential.