TAX & LICENSE / STATE TAX SYSTEM

State Income Tax
California imposes a graduated income tax similar to the federal income tax in structure, where the tax owed varies with your income level and filing status. Standard deductions, credits, personal and dependent exemptions, and other factors will affect the taxable income. For complete details on personal income tax in California, contact:

California Franchise Tax Board
800-852-5711
800-338-0505
https://www.ftb.ca.gov

Frequently Requested Information

Forms Order Line
800-338-0505

Online Forms Ordering
https://www.ftb.ca.gov/forms

Individual Account Information
800-338-0505

Status of Homeowner’s or Renters Assistance
800-338-0505

Inquiries by Mail
Franchise Tax Board
P.O. Box 942840
Sacramento 94240-0001

Sales & Use Taxes
In California, sales and use taxes vary slightly by county and may also fluctuate with voter-approved taxes for special funding projects. The total state tax rate is 7.5 percent. For the exact rate in your community, contact your city or county offices. Items that are exempt from retail sales tax include groceries, prescribed medication, newspapers, periodicals and public utilities. Sales tax is paid by the consumer on the retail level, but use taxes are paid directly to the state. Use taxes pertain to merchandise such as catalog orders or Internet orders when no California sales tax has been collected but the item(s) are used in California. For complete details on sales and use taxes, contact:

Board of Equalization
800-400-7115
https://www.boe.ca.gov

Property Taxes
Property taxes are paid on the local level, creating a major revenue stream for local governments as they provide services to residents. The process begins with cities and counties providing copies of all building permits that are issued, and the county clerk-recorder supplying copies of all deeds and recorded documents. The county assessor then assesses all real estate and personal property such as businesses, manufactured homes, boats, and airplanes that are located in the entire county. The controller-treasurer receives these assessments and applies the appropriate tax rate to determine the actual amount of property tax due. The tax collector then mails out property tax bills, collects the money, and deposits this revenue in the county treasury. The controller-treasure then allocates the revenue to local taxing agencies, including the county, cities, schools, and special districts. For complete information on property taxes, the Homeowner’s Exemption, and the exact rate in your jurisdiction, contact the appropriate county office:

Alameda County Assessor
1221 Oak Street
Oakland 510-272-3787
https://www.acassessor.org/
Alameda County Treasurer & Tax Collector
1221 Oak Street
Oakland 510-272-6800
https://treasurer.acgov.org/

Contra Costa County Assessor
2530 Arnold Drive
Martinez 925-313-7400
https://www.contracosta.ca.gov/191/Assessor

Contra Costa County Treasurer & Tax Collector
625 Court Street
Martinez 925-957-5280
https://www.contracosta.ca.gov/199/Treasurer—Tax-Collector

Marin County Assessor
3501 Civic Center Drive
San Rafael 415-473-7215
https://www.marincounty.org/

Marin County Treasurer & Tax Collector
3501 Civic Center Drive
San Rafael 415-473-7000
https://www.marincounty.org

Monterey County Assessor
168 West Alisal Street
Salinas 831-755-5035
https://www.co.monterey.ca.us/government/departments-a-h/assessor/assessor-county-clerk-recorder

Monterey County Treasurer & Tax Collector
168 West Alisal Street
Salinas 831-755-5057
Monterey Area 831-647-7857
King City Area 831-385-8357
https://www.co.monterey.ca.us/government/departments-i-z/treasurer-tax-collector

Napa County Assessor
1127 First Street
Napa 707-253-4466
https://www.countyofnapa.org/

Napa County Treasurer & Tax Collector
1195 Third Street
Napa 707-253-4327
https://www.countyofnapa.org/

San Benito County Assessor
440 Fifth Street
Hollister 831-636-4030
https://www.cosb.us/county-departments/assessor

San Benito County Treasurer & Tax Collector
440 Fifth Street
Hollister 831-636-4034
https://www.cosb.us/county-departments/ttcpa

San Francisco Assessor
One Dr. Carlton B. Goodlett Place
San Francisco 415-554-5596
https://www.sfassessor.org

San Francisco Tax Collector & Treasurer
One Dr. Carlton B. Goodlett Place
San Francisco 415-554-4400
https://sftreasurer.org/

San Mateo County Assessor
555 County Center
Redwood City 650-363-4500
https://smcacre.org/

San Mateo County Treasurer & Tax Collector
555 County Center
Redwood City 650-363-4142
https://smcacre.org/assessor

Santa Clara County Assessor
70 West Hedding Street
San Jose 408-299-5570
https://www.santaclaracounty.gov/home

Santa Clara County Tax Collector
70 West Hedding Street
San Jose 408-808-7900
https://www.santaclaracounty.gov/home

Santa Cruz County Assessor
701 Ocean Street
Santa Cruz 831-454-2002
https://www.santacruzcountyca.gov/default.aspx?tabid=2160

Santa Cruz County Treasurer & Tax Collector
701 Ocean Street
Santa Cruz 831-454-2510
https://www.santacruzcountyca.gov/Departments/TaxCollector.aspx

Solano County Assessor
675 Texas Street
Fairfield 707-784-6200
https://www.solanocounty.com/depts/ar/home.asp

Solano County Treasurer & Tax Collector
675 Texas Street
Fairfield 707-784-6295
https://www.solanocounty.com/depts/ttcc

Sonoma County Assessor
585 Fiscal Drive
Santa Rosa 707-565-1888
24-Hour Information 707-565-3010
https://sonomacounty.ca.gov/administrative-support-and-fiscal-services/clerk-recorder-assessor-registrar-of-voters/assessor

Sonoma County Treasurer & Tax Collector
585 Fiscal Drive
Santa Rosa 707-565-2281
24-Hour Information 707-565-3010
https://sonomacounty.ca.gov/administrative-support-and-fiscal-services/auditor-controller-treasurer-tax-collector

Estate, Inheritance & Gift Taxes
The California State Controller’s office carries the responsibility for collecting all estate, inheritance, and gift taxes. In the case of estate taxes, the amount of California estate tax is equal to the maximum allowable amount of the credit for state death taxes, allowable under the applicable federal estate tax law. For details, contact:
California State Controller
916-445-2636
https://www.sco.ca.gov

Excise Taxes
California imposes excise taxes on a number of items including alcoholic beverages, cigarette and tobacco products, a tire fee, emergency telephone user’s surcharge, energy resources surcharge, integrated waste management fee, tax on insurers, and natural gas surcharge. For further information on any of these taxes, contact:

Excise Taxes Division
State Board of Equalization
800-400-7115
https://www.boe.ca.gov

California Residency Requirements
California imposes no formalized residency procedure beyond physical presence within the state and the intention of making it your home. Colleges, universities and other institutions have developed and implement their own residency requirements and procedures. Common residency criteria include voting in a California election, paying resident tuition, filing for home owner’s property tax exemption, or any other privilege or benefit not ordinarily extended to nonresidents.