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APN (Assessors Parcel Number):
A numeric system for referring to each parcel of property within the county. (Composed of map books, pages, blocks and parcels.)

ASSESSMENT ROLL (Tax Roll):
The official list of all taxable property within the County.

BASE YEAR:
The base year value for property in California is 1975 or the year in which property has transferred or been newly constructed. The Assessor determines the full cash value of property on its base year date. This base year value will be factored by an inflationary factor not to exceed 2% each year until the property is transferred at which time a new base year is established. A new base year is also established for new construction.

EXEMPTIONS:
A deduction from the taxable assessed value of property as prescribed by law, generally based on the property’s use.

FISCAL YEAR:
A twelve-month period, July 1 – June 30.

IMPROVEMENTS:
All buildings, structures, fixtures, pools, fences, etc., existing on the land, including taxable mobile homes and taxable trees and vines.

LIEN DATE:
The date when taxes for any fiscal year become a lien on property. (Currently 12:01 a.m. January 1 of each year.)

PERSONAL PROPERTY:
All other property other than real estate (such as boats, aircraft, mobile homes and business personal property).

REAL PROPERTY:
Land and improvements.

SECURED PROPERTY:
Property on which the property taxes are a lien against real estate.

SPECIAL ASSESSMENTS:
Charges against property, which are included in the total amount of your taxes but are not determined by the Assessor. Sewer and school bonds are examples of special assessments.

TAXABLE VALUE:
The value upon which your taxes are calculated. This is normally the base year value of the property established in accordance with Proposition 13 plus the annual inflation factor, or current market value, whichever is lower.

TAX BASE:
The total taxable value.

UNSECURED PROPERTY:
Property on which the property taxes are not a lien against real estate (office furniture, machinery, equipment, boats, airplanes, etc.) NOTE: Business inventory is exempt from taxation.