What County Departments are involved in the property tax process, and whom should I contact?
The three major departments are:
- The Assessor determines the property or entity to be assessed and transmits the assessed values to the Auditor-Controller. To contact the Assessor, visit Assessor-Recorder Contacts.
- The Auditor-Controller calculates the amount of taxes due. The Auditor-Controller also distributes the property tax monies collected by the Treasurer & Tax Collector to the various taxing entities. To contact the Auditor-Controller, visit Auditor-Controller-County Clerk Contacts.
- The Treasurer & Tax Collector mails the tax bill and collects the amount due that was computed by the Auditor-Controller. To contact the Treasurer & Tax Collector, visit Treasurer-Tax Collector Contacts.
Where do my property taxes go?
Can I charge my taxes?
Payment by Visa, MasterCard, American Express, Discover Card and Electronic Checks is accepted through the Kern County Treasurer and Tax Collector’s website. Visit
Treasurer-Tax Collector for more information.
Can I make more than two installment payments?
There is no provision to make more than two installment payments on your current secured taxes and one installment on your current unsecured taxes. For tax-defaulted bills, visit
Treasurer-Tax Collector Redemption Installment Plans for the form to establish a tax-defaulted installment plan with the Kern County Treasurer & Tax Collector.
I don’t want to pay penalties. Who do I contact?
What can I do if I think the assessed value of my property is too high?
You may discuss the value with the Assessor. If you feel a change is in order you may request a review of your current assessed value. Visit
Assessor-Recorder for more information on the Assessor’s process.
What is a general tax levy?
The 1% General County Tax (ad valorem) was established with passage of Proposition 13. The general levy of 1% is distributed among agencies in the County on a county-wide basis; and its distribution changes each year based on increases or decreases in assessed value.
What is Proposition 13?
Proposition 13 was passed by the voters in 1978. It limits the amount of property taxes to 1% of assessed property value, exclusive of bonded indebtedness and special assessment charges. Proposition 13 also limits the annual increases of assessed property value to an inflation factor, not to exceed 2% per year.
Do my property taxes change from year to year?
Yes, Proposition 13 allows for an increase of up to 2% of the property’s assessed value each year. In addition, the tax rate in your area can change as new bonds are added or decrease as bonds are paid off. Direct assessments can also cause an increase or decrease as they are added or removed.
What does a property tax rate consist of?
The Tax Rate consists of the 1% general tax levy and the sum of the voter approved (special taxes) bond rates for the tax rate area (TRA).
How is my annual property tax bill calculated?
Net assessed value x tax rate + special assessment(s)
What is a Special Assessment?
A Special Assessment is a charge on a tax bill for a service or benefit provided directly to a property, such as garbage collection, sewer, and mosquito abatement. Special Assessments are shown separately on the secured tax bill. The Auditor-Controller acts as an agent for each agency by placing the special assessment on the tax bill and distributing the tax collected to the agency. For information regarding the special assessment calculation, contact the agency or city responsible for the assessment. The telephone number for each special assessment agency is located on the original tax bill next to the assessment. The telephone numbers can also be viewed on the Auditor-Controller’s
Taxing Agencies Contact Information.
What is a Mello Roos Assessment?
A Mello Roos Assessment is a special assessment or bond for a community facility project approved by a vote of 2/3 of the electors. Electors are either registered voters (if 12 or more in the district) or landowners who vote based on acreage. These types of bonds are normally issued for 30 years and will be billed as part of your property taxes. If you have any questions about a Mello Roos fee, please call the taxing agency. The telephone number is located on the tax bill. The taxing agency will be able to answer any questions regarding the debt, payment schedule and calculations.
What is a 1915 Act Bond?
A 1915 Act Bond is issued by a district to build infrastructure such as sewer trunkline, utility line, roads, etc. The district then annually meets the legal requirements to place a special assessment tax on the secured property benefited by the infrastructure in order to repay the bond. If the taxes are unpaid when due, the district may meet the legal requirements and take action to foreclose on the property in order to collect the 1915 Act special assessment amount. The key contact for a 1915 Act assessment is the agency that had the assessment added to a tax bill.
What is a supplemental tax bill and how is it calculated?
State law requires the Assessor’s Office to reappraise property value upon a change in ownership or completion of new construction. The Assessor’s Office must issue a supplemental assessment that reflects the difference between the new base year value and the previous base year value.
The difference in values is multiplied by the tax rate applicable and prorated by the number of months remaining in the fiscal year, ending June 30. Supplemental tax bills are mailed throughout the year.
The Kern County Treasurer-Tax Collector maintains a useful
tool for estimating supplemental tax bills.
For more information on supplemental assessments, please visit the
Assessor’s website.
For more information on paying your supplemental tax bill, please click visit the
Tax Collector’s website.
When I purchase property or complete construction at some point during the fiscal year, will I be taxed on the supplemental value for the entire fiscal year?
No. You are only taxed on the supplemental value for the portion of the current fiscal year (July 1-June 30) remaining after you purchased the property or completed new construction.
Why did I receive two supplemental tax bills?
If the change in ownership occurs or new construction is completed after January 1st (lien date) but before May 31st, then there shall be two supplemental assessments. The first supplemental bill is for the fiscal year in which you purchased the property or completed new construction. The second supplemental bill is for the following fiscal year.
If I receive a supplemental tax bill, will I also receive an annual tax bill in November?
Yes. The supplemental tax bill is in addition to the annual tax bill. Both bills must be paid by their individual delinquent dates.
If I pay my property taxes through an impound account, will my supplemental tax bill be sent to my lender?
Supplemental tax bills are mailed directly to you. It is your responsibility to contact your lender to determine who will pay the supplemental tax bill. Your lender will not receive this bill.
When will I receive my supplemental refund?
If your Notice of Supplemental Assessment indicates a net decrease and the resulting refund exceeds $4.50, you will receive a supplemental refund in the form of a tax voucher. This voucher can be used to pay down the second installment of your annual property tax bill or submitted to the Auditor-Controller for refund once both installments of the annual tax bill are paid. No supplemental refund will be issued until both installments are paid in full.
Ad Valorem Tax – A tax imposed on the basis of value.
Apportionment – The distribution of property tax collections to individual taxing agencies.
Assessed Value – The taxable value of a property against which the tax rate is applied.
Exemption – A reduction in assessed value applied to a property, such as the Homeowners' Exemption, granted when the property is the owner’s principal place of residence.
Fiscal Year – The period of July 1 through June 30.
Lien date – 12:01 a.m. January 1. The time as of which property is valued for tax purposes. Also, the date when taxes are levied and become a lien on the property. The lien is removed when taxes are paid, canceled, or the property is sold for taxes.
Net Assessed Value – Taxable amount of assessed property; derived from the total assessed value minus any exemptions.
Re-Assessable Event – Changes of ownership or completion of new construction. These events usually require the property to be re-assessed and the difference between the old assessed value and the new assessed value to be reflected on the Supplemental Tax roll.
Special Assessments – A charge in addition to any ad valorem taxes included on a tax bill. Special assessments are not based on the assessed value of the property and are levied on a parcel basis.
Secured Property Taxes – Taxes that are assessed against real property (e.g. land or structures). The tax bill creates a lien that is “secured” by the land/structure even though no document is officially recorded.
Supplemental Refund – Created when the new assessed value from a re-assessable event is less than the old assessed value.
Supplemental Taxes – Additional taxes resulting from a re-assessable event. A supplemental tax is generated when the new net assessed value exceeds the old net assessed value and the difference between the two values is multiplied by the tax rate and then prorated from the date a re-assessable event occurs to the end of the fiscal year.
Taxing Jurisdiction – An entity, such as the county, cities, schools and special districts, that has statutory authority to levy ad valorem taxes or special assessments.
Unsecured Property Tax – Taxes that are assessed to property that can be relocated and is not real estate, such as business equipment, fixtures, boats, or airplanes.