The Assessor is mandated by the Constitution of the State of California to locate, identify, and establish values for all vacant land, improved real estate, business property and certain manufactured homes, boats, and aircraft. In addition, the Assessor maintains records on all taxable properties within the boundaries of the County of San Diego, including maintaining maps of all real property parcels.

Our goal is to provide prompt and courteous customer service to the public in accomplishing the duties and responsibilities of the department, to have fair and uniform assessments of all taxable property in accordance with property tax laws, and to educate the public in all the department's programs. We will always provide our services with maximum transparency and consideration.