What the county assessor does

There is very little wiggle room for a county assessor in terms of setting policy. 


The office is defined clearly in the California State Constitution as an elected office, and is constrained tightly by both the state constitution and California revenue and taxation codes.


The assessor’s duties are as follows:


  • Locate all taxable property in the county, and identify the ownership. All real property is subject to property taxes. Also included are equipment and furniture used in businesses, boats and airplanes.
  • The right to use publicly owned property, called possessory interests, is taxed.
  • The assessor establishes a taxable value for all property subject to property taxation.
  • The assessor must produce an assessment roll showing the assessed value of all property in Mono County.
  • The assessor must apply all legal exemptions.