All property tax values in California increase from 0-2% every year, this percentage increase is from on the Consumer Price Index which gauges inflation. Generally, Californians pay about 1.25% of their assessed value in actual property taxes per year. For example, if you purchased your property for $100,000, your base value would be $100,000. Because you pay about 1.25% of the assessed value, your property tax bill the first year would be approximately $1,250. The property tax bill for the first year will be pro-rated for the part of the year you owned the property and/or you would get credit in escrow for the amount the previous homeowner owed.

In addition to your basic property taxes, if your property tax bill seems unusually high especially during this housing crisis you may have a Special and/or Direct Assessment on your home. This will vary based on the area your residence is located, there may be charges necessary to pay off any voter-approved general obligation bonds or other indebtedness, special assessments, or direct levies. Such as, a Direct Assessment may be applied to your residence if voters decide to establish a sewage system in a neighborhood that is older where most of the houses use septic tanks. The direct assessment is used to cover the cost of this improvement to the community.

When the real estate market is going down like it is now and has gone below your assessed value, you are allowed a break in your property taxes. Prop 8 Exemption is an exemption to Prop 13 which determines all property taxes today for homeowners in California. Prop 13 was put into place in 1978 to limit the property taxes paid by taxpayers. Prop 8 Reduction is an exemption to Prop 13 which says that your property tax value should not be higher than the current market value.

When Proposition 13 passed in 1978, it really limited the ability of local governments to use property taxes to construct public improvements and services. As a result, Californians were forced to find different methods to finance public facilities in their neighborhoods such as roads, schools, parks, etc. The Mello-Roos Community Facilities Act of 1982 was enacted by the State legislature, the Act enabled Community Facilities Districts (CFDs) to be established by local government agencies as a means of obtaining this crucial neighborhood financing.

The basic answer to this question is: they are processing your property taxes! Be nice!

First of all let me define PUD: PUD stands for Planned Unit Development. A PUD is basically a single family home and the ownership of the residence is legally treated that way. The major difference is that a PUD is part of a neighborhood, part of a larger development similar to a condo. Even though you will own your house if its a PUD you will pay an association fee per month to maintain community areas which usually include parks, pools and sometimes recreation rooms. The association regulates community improvements so if you want to make major improvements to your home or want to paint your house you will need the homeowners’ association’s approval. Since a PUD is basically a single family home that is also part of a larger community you are liable for your own repairs and maintaining your own homeowners insurance because you own your own land and own building.

I applied with the Los Angeles County Assessor early 2003, I was one of 900 applicants for 25 positions as a Real Estate Appraiser Trainee. I was one of the 25 chosen for the class they hired that year. As a trainee I went through an 18 month probation period and a 12 month training with them including classroom training, many exams, field training in all aspects of real estate appraisal, property tax law and the processes within the Assessor’s Office. If had I failed any one of my series of exams or gotten a bad performance review I would have been kicked out of the program.