Shelly Scott, Assessor - Recorder - County Clerk
Assessor
What the Marin County Assessor Does:
- Establishes and maintains a set of approximately 3500 Assessor parcel maps for assessment purposes, delineating every parcel of land in Marin County.
- Locates and maps all taxable property (over 96,000 parcels) in Marin County.
- Values all taxable real and personal property in Marin County in accordance with Article XIII and XIIIA of the California Constitution.
- Determines the assessment status of property when it changes ownership.
- Determines the assessment status of property that undergoes new construction.
- Determines and applies all legal exemptions and exclusions.
- Produces and delivers the local secured and unsecured assessment rolls by July 1 of each year.
- Provides a public information service to assist taxpayers with questions about property ownership and assessment.
What the Assessor Does Not Do:
- The Assessor does not establish property tax laws.
- The Assessor does not establish tax rates.
- The Assessor does not issue tax bills.
- The Assessor does not collect or refund taxes.
- The Assessor does not determine special assessment or maintenance district fees.
- The Assessor does not provide land surveyor services.