So here is how it works: when you buy a house, you record a deed with the RegistrarRecorder, who then sends my Office a copy of that deed. We then evaluate whether a transfer of ownership has occurred and assess the property accordingly. All of those values are added to the Assessment Roll—the list of all taxable property and their values - which we compile each year and send to the Auditor-Controller, who then applies the relevant tax rate. 

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