Fresno County Assessor Information
The Assessor has the following basic responsibilities:
- Locate all taxable property in Fresno County.
- Identify the ownership for each property as of the lien date.
- Establish a taxable value for all such property.
- Complete an assessment roll showing the assessed values of all such property.
- Apply all legal exemptions.
Explanation of each division's responsibilities:
The Property Transfers division reviews recorded documents to track ownership interests and to properly identify reassessable changes of ownership as defined by law.
The Cadastral (Mapping) division creates parcel maps identifying each parcel to be assessed by a unique number. This is generally done using recorded parcel maps and legal descriptions on recorded documents.
A staff of Real Property Appraisers is used to determine and track the proper assessed value of secured assets - land and improvements to land such as buildings or crops planted. The Business Personal Property division determines the value of unsecured property
The Exemptions division reviews submitted applications and determines if the qualifications have been met for a variety of legally permissible exclusions and exemptions.