On July 1, 2015 the California State Board of Equalization issued an updated version of Publication No. 29. This overview of California Property Tax Assessment is to provide a general understanding of the state’s property tax system. The document reviews the history of Proposition 13 which has been in effect since 1978. It discusses how California voters, the Legislature, the State Board of Equalization and the county assessors all play a role in property tax assessment. The taxability of different types of property as well as the location where it should be assessed is disclosed. One of the important topics covered is the procedure for challenging an assessment.
For more information the document can be accessed at http://www.boe.ca.gov/proptaxes/pdf/pub29.pdf