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HomeGovernment CodeDiv. 2Pt. 3Ch. 8§ 27421 County Assessor Valuation Estimates

§ 27421 County Assessor Valuation Estimates

Government Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 27421 County Assessor Valuation Estimates

Key Takeaways

  • •The county assessor must give a guess about how much all the property in a local area is worth for taxes next year.
  • •Local leaders (but not school districts) can ask for this guess, but they must ask by February 20th.
  • •The assessor must send the guess by May 15th.
  • •The guess includes all types of property and their total value.

Example

A city council wants to plan next year's budget and needs to know how much money they might get from property taxes.

The city council asks the county assessor by February 20th for a guess on how much all the houses, buildings, and land in the city are worth. The assessor then sends this guess by May 15th so the city can plan their budget.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 27421 County Assessor Valuation Estimates

The county assessor in each county who is designated to perform the duty of assessing property for a local taxing jurisdiction shall, upon request of the governing body of such jurisdiction, excluding a school district, furnish not later than May 15th of each year an estimate of the assessed valuation of property within such jurisdiction for the succeeding fiscal year. Such request shall be made on or before February 20th of each year. The estimate required herein shall contain estimates of the total of each of the items contained on the assessment roll as well as the estimated total valuation. (Amended by Stats. 1973, Ch. 868.)

Last verified: January 22, 2026

Key Terms

dutyschoolpropertyjurisdictionvaluationassessment

Related Statutes

  • § 57500 District Consolidation Succession
  • § 25828 County Service Cost Collection
  • § 25831 Delinquent Fee Collection Process
  • § 27423 Timber Tax Assessment Reporting
  • § 38300 City Officers' Extraterritorial Authority

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Government Code. Section 27421.
View Official Source