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How to read your secured property tax bill

Use this numbered guide to learn what each of the sections on your tax bill means.
Example tax bill with numbers indicating different sections. Descriptions of sections listed below.
Description of the numbered bill sections
Section Number Description
1 Assessor Parcel Number (APN)
2 Bill Number: A 9-digit number that uniquely identifies a property's tax bill.
3 Tax Rate Area (TRA): A specific geographic area, all of which is within the jurisdiction of the same combination of local agencies and school entities for the current fiscal year.
4 Situs Address: The site address of the subject property, address of the home, building, or vacant lot.
5

The owner of record information and mailing address. 

Note: To update your address, contact the assessor’s office.
6a

Full/Assessed Value: This includes:

  • Land This is the Prop 13 assessed value of the land. This may not be the actual market value.
  • Improvement (Impr.) This the Prop 13 value assessment of all structural improvements.  This may include residences, garages, sheds, decking, barns, heating and cooling systems, etc.
  • Business (Bus.)
  • Personal (Perso.)
6b Total Assessed Value
6c Exemption Detail
6d Net Value: The Gross Taxable Value of your property less any exemptions
6e Net Basic Tax
7 Rate and distribution of amounts by taxing agencies. Direct Charges/ GEO Bonds and/or Special Assessments Note: There are no exemptions for bonds.
7b This section contains contact information for agencies that are applying voter approved direct charges and taxes to your bill. For questions concerning the charges for these agencies, call the agency contact number listed on your tax bill.
8 Tax Rate: The annual tax rate is recommended by the Controller and adopted and approved by the Board of Supervisors. The Tax Rate varies slightly from year to year.
9 First installment: This is the amount due in your first installment. It is due November 1 but delinquent after December 10.
10 Second installment: This is the amount due for your second installment. It is due February 1 but delinquent after April 10.
11 Total Tax Due: This rate is figured by taking your Net Taxable Value and multiplying it by the Tax Rate and then adding any Total Direct Charges and Special Assessments. The Total Due is then divided into the two equal installments.
12 Copy sent to Agent: If you have an impound account and/or someone else is paying the installments, then they will receive a copy of your tax bill.

Assessed value and property tax calculations

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  1. LAND: The assessed value of the land portion of a property.
  2. IMPROVEMENTS: Defined in California law as:
    1. buildings, structures, fixtures, and fences erected on or affixed to the land
  3. PERSONAL PROPERTY: Any property which is not designated by law as real property.
  4. EXEMPTIONS: Freed from an obligation or duty required by others. According to California Revenue and Taxation Code 201.2 through 234, certain property owners are freed of all or a portion of their tax obligation.
  5. NET ASSESSED VALUE: The taxable value of a property against which the tax rate is applied (Assessed Value minus any exemptions).

Assessed Value - For more information on how the assessed value is determined, contact the Marin County Assessor’s Office.

 

  • The County Assessor assesses the property.  Additional information is available from the Assessor-Recorder-County Clerk's office.
  • The County Auditor calculates property tax due based on the following:
    • Secured Property is taxed at a rate of 1% of its assessed value.
    • Taxes for voter approved bonds and direct charges for special assessments.
    • Tax collections are verified by the Auditor and apportioned to local taxing jurisdictions.
  • The County Tax Collector mails property tax bills and collects the taxes owed. 

Page last updated on September 12, 2025.

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