Assessors, Proposition 13

County Assessment Rolls Growing, Increasing Local Revenue While Proposition 13 Protects Property Owners

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County assessors have begun releasing their 2026-27 assessment rolls, with publicly reported figures showing an average 4.08 percent growth in assessed values and corresponding increases in the property tax base that funds schools, counties, cities and special districts.

The results provide an early look at how the 2 percent inflation increase, changes in ownership, and new construction increase local governments’ property tax revenue, even as individual property owners are protected by Proposition 13 from unmanageable tax hikes from year to year.

While assessors generally are required to submit their rolls to other county officials by July 1, many have received extensions and others have not yet released the information on their public websites.

As of this writing, CalTax has identified assessment roll figures or official forecasts for 13 of the state’s 58 counties. All of the counties have reported growth, as is typically the case.

Information made available so far (in alphabetical order by county):

Contra Costa County: Assessor Gus Kramer delivered the 2026-27 assessment roll with a total net assessed value of nearly $300.8 billion, an increase of $10.14 billion, or 3.48 percent, over the previous year. The assessor said the roll marks the highest total assessed value in county history. The cities with the largest percentage increases were Oakley and Danville, while more modest gains were in Pinole and San Pablo.

Los Angeles County: Assessor Jeff Prang’s May forecast projected a 3.9 percent increase in taxable property values over 2025, with an estimated net local roll value of more than $2.2 trillion. The forecast is preliminary and may change before final roll closure. The assessor projected that property transfers would add more than $47 billion in assessed value, while the annual inflation adjustment would add approximately $43 billion and new construction would add $10.5 billion. Decline-in-value reductions were projected to remove approximately $11 billion from the roll.

Marin County: Assessor Shelly Scott certified the 2026 local assessment roll at $114.1 billion, an increase of 3.62 percent over the previous year and approximately $4 billion in additional assessed value. The assessor said the growth reflects a stable property market, with new construction, property transfers and the annual inflation adjustment continuing to drive assessed values. The county also reported that more than $3.77 billion in assessed value was exempted from the roll (for government-owned property, schools, and churches, for example).

Nevada County: Assessor Rolf Kleinhans certified the 2026-27 assessment roll at approximately $29.5 billion, reflecting a 4.17 percent increase over the prior year. The county reported its 15th consecutive year of overall assessment growth.

Sacramento County: Assessor Christina Wynn announced July 8 that the county’s 2026-27 assessment roll reached a record $269.5 billion, an increase of $12.7 billion, or 4.93 percent, from last year. The assessor reported that more than $1.3 billion in multifamily housing construction was added to the roll this year.

San Bernardino County: Assessor Josie Gonzales delivered the county’s roll, encompassing 905,255 parcels with a total assessed value of $376.9 billion, up 4.4 percent from last year and representing the 15th consecutive year of growth. The assessor reported that incorporated cities had a total value of $320 billion, a 4.2 percent increase, while unincorporated areas had a total value of $56 billion, a 5.4 percent increase. Ontario had the highest assessed value among cities, followed by Rancho Cucamonga and Fontana.

San Mateo County: Assessor Mark Church announced July 6 that the county’s property assessment roll climbed to a record $357.6 billion, representing growth of $16.6 billion, or 4.85 percent, over the prior year. This marks the 16th consecutive year of growth.

Santa Clara County: The county’s 2026-27 assessment roll reached nearly $760.1 billion, an increase of 4.74 percent over the prior year and approximately $34.4 billion in additional assessed value. Assessor Neysa Fligor reported that changes in ownership, the 2 percent annual inflation factor, and new construction added $16.9 billion, $14 billion, and $4.9 billion, respectively. Business and personal property values added $3.7 billion.

Solano County: Assessor Glenn Zook announced that the assessed value of taxable property increased for the 15th consecutive year, reaching $80.59 billion. The roll increased approximately $2.6 billion, or 3.38 percent, over the prior year. Zook said the continued growth reflects confidence in Solano County and investment in new residential construction, commercial development and property improvements.

Sonoma County: Assessor Deva Marie Proto delivered a 2026-27 net assessment roll of $131.75 billion, an all-time high and an increase of 3.73 percent over last year. The assessor said progress in reducing the office’s backlog contributed to this year’s increase.

Tulare County: Assessor Tara Freitas reported that the county’s total net taxable property value reached $55.08 billion for the 2026-27 fiscal year, an increase of 4.02 percent, or approximately $2.13 billion, from the prior year. County officials said commercial development and major new construction projects in Visalia, Tulare and other parts of the county contributed to the increase.

Ventura County: Assessor Keith Taylor delivered the 2026-27 roll to the Auditor-Controller’s Office on June 26, well ahead of the July 1 deadline. The roll reflects a net assessed value of $194.4 billion after exemptions, an increase of 3.95 percent.

Yolo County: Assessor Jesse Salinas reported that the county’s 2026 assessment roll reached a record $41.2 billion, reflecting a 3.98 percent increase over the prior year and approximately $1.58 billion in new assessed value. This marks the county’s 14th consecutive year of growth. West Sacramento led the county in overall growth for the first time in a decade, with a 4.66 percent increase.