Kern County Assessor-Recorder

Kern County Assessor-Recorder

ASSESSOR
1115 Truxtun Avenue
Bakersfield CA 93301    
8-5 M-F (Except Holidays)    
About the Assessor

RECORDER
1530 Truxtun Avenue
Bakersfield CA 93301    
8-2 M-F (Except Holidays)    
About the Recorder

HALL OF RECORDS
1655 Chester Avenue
Bakersfield CA 93301    
8-4:30 M-F (Except Holidays)    
 

Jon Lifquist Assessor-Recorder

Business Personal Property

Unlike Real Property, Business Personal Property is not subject to the California's Proposition 13, but is instead assessed each year at its value on the January 1 lien date.

Each year, the Assessor mails Property Statements to most commercial, industrial, and professional firms. Property statements provide a basis for determining property assessments for fixtures, equipment and taxable personal property. Businesses with personal property and fixtures costing in excess of $100,000 must file a Business Property Statement. Statements are due each year by April 1, and a 10% penalty applies for statements received after May 7*.

What is Business Personal Property?

Business Personal Property Includes, but is not limited to:

Business inventory is exempt from taxation.

Most property statements can be found on this website or at Cal Assessor e-Forms.

*Penalty deadline is extended to the next workday if May 7 falls on a weekend.

Boats & Aircraft

Under California law, boats and aircraft are considered taxable personal property, though aircraft of historical significance, meeting certain criteria and made available for public display, may be exempt.

For information about boat and aircraft valuation, call (661) 868-3310.