Assessor

Additional Pages

• Purchasing Assessment Roll Data Files
• New Construction Reassessments
• Change in Ownership Reassessments
• Williamson Act
• Press Releases

Responsibilities of the Assessor

The position of County Assessor is an elected official, and is governed by the California Constitution, the laws passed by the Legislature, and the rules adopted by the State Board of Equalization. County government does not control the Assessor's tasks.

The Assessor's primary responsibility is to determine the correct taxable value for each property so the owner is assured of paying the correct amount of property tax for the support of local government. We assess all taxable property in the county, except for state-assessed property, to the person or legal entity owning or controlling the property on January 1.

What the Assessor Does

• Locate all taxable property within Fresno County.
• Identify the person who owns, claims, possesses, or controls property on January 1 (the Lien Date).
• Track changes in ownership.
• Establish the assessed value of all taxable property in accordance with the law, including declining values.
• Publish both an annual and supplemental Assessment Rolls.
• Apply all legal exemptions.
• Maintain the mailing address for tax bills.
• Maintain Property maps and data.
• Assess Business property.
• Assess boats, aircraft, manufactured homes, and mobile homes

What the Assessor Does Not Do

• The Assessor does not establish tax rates.
• The Assessor does not issue tax bills.
• The Assessor does not collect or refund taxes.
• The Assessor does not determine special assessment or maintenance district fees.
• The Assessor does not accept applications nor assist in assessment appeals.
• The Assessor does not assign street addresses.

Department Head

Paul Dictos

Born and raised in Greece in the shadow of Mount Olympus, home of the mythical Greek gods. Graduate of Anatolia College, an American sponsored Junior College in Thessaloniki Greece. Graduate of California State University Fresno where he received a Bachelor of Science Degree in Accounting. Licensed Certified Public Accountant (CPA) since 1974.

Father of three children, two girls and one boy, and a proud grandpa of eight grandchildren, four boys and four girls. Paul and his late wife Stella made Fresno their home and raised a family in a modest home. Paul is proud that his roots run deep in this valley. His father, the late Rev. Eddie Dictos, escaped the Ottoman genocide at age 18 to Orosi where he joined family and became a fresh fruit farmer.