Assessments / Transfers

1. Bulk Sale Transfer

   The bulk transfer law is designed to prevent a merchant from defrauding his or her creditors by selling the assets of a business and neglecting to pay any amounts owed the creditors.

2. Business Personal Property

   Not all Business Personal Property is assessable. The California Constitution states that all property is subject to property tax unless it is specifically exempted by law.

3. Property Tax Calculations

   Find answers to the most commonly asked questions regarding property tax calculations.

4. Maps & Property Information

   Access online maps, Geographic Information System specifics, and online property information.

5. Mobilehome Tax

   Learn about the county's mobilehome tax and transfer. Assessments of mobilehomes subject to local property tax have been placed on the secured tax roll and billed in two installments, notwithstanding the fact that mobilehomes are actually personal property whose taxes are often not secured by land.

6. Redemption (Defaulted) Taxes

   When secured and supplemental taxes remain unpaid at the end of the fiscal year (June 30th), they become tax-defaulted. Tax-defaulted properties transfer to the redemption tax roll where they are assigned a sale identification, and begin to accrue penalties (interest) as provided by law.

7. Secured Property Tax

   Browse information provided by the department regarding secured property taxes.

8. Special Assessment Information

   The special assessment districts determine the assessment amounts. Learn more about Special Assessments.

9. Supplemental Property Taxes

   On July 1, 1983, California State law was changed to require the reassessment of property as of the first day of the month following an ownership change or the completion of new construction. In most cases, this reassessment results in one or more supplemental tax bills being sent to the property owner in addition to the annual property tax bill.

10. Transient Occupancy Tax

    Transient Occupancy Tax (Hotel, Motel, Campground or Bed Tax) is authorized under State Revenue and Taxation Code Section 7280, as an additional source of non-property tax revenue to local government. This tax is levied in Contra Costa County at a rate of 10% for accommodations at facilities in the unincorporated areas of the county.

11. Unsecured Property Tax

    An Unsecured Tax is an ad-valorem (value based) property tax that is the liability of the person or entity assessed for the tax. Because the tax is not secured by real property (such as land) the tax is called "unsecured."