Property Tax Cycle

Flowchart of the property tax process, from parcel ownership changes through to tax revenues reaching the County, cities, special districts and schools. Every step is written out in the list below.

The flow of the property tax process, step by step

A text equivalent of the flowchart above. The diagram is organised into columns by who is responsible, so each step below names the department first.

  1. Property owner / taxpayer: reports parcel ownership and changes to the Assessor.
  2. Assessor: assesses the property value and sends it to the Auditor.
  3. County, cities, special districts and schools: submit fixed charge assessments to be collected on the tax roll, also sent to the Auditor.
  4. Auditor: extends the tax roll, combining the assessed value with the fixed charge assessments, then passes it to the Tax Collector.
  5. Tax Collector: issues bills and collects taxes.
  6. Property owner / taxpayer: receives and pays the tax bill, returning payment to the Tax Collector.
  7. Auditor: allocates and distributes the taxes collected.
  8. County, cities, special districts and schools: receive tax revenues.