Legal Definitions - assessor's parcel number

An assessor's parcel number is a unique identification code assigned to every distinct piece of real estate, such as a plot of land or a property with a building, within a specific local government's jurisdiction. This number is issued by the local tax assessor's office and serves as the primary reference for tracking, valuing, and collecting property taxes, as well as for maintaining official public records related to that particular parcel.

• Example 1: Property Purchase and Transfer

  When a family, the Millers, purchases a new home, the legal documents for the sale, such as the deed and escrow instructions, will prominently feature the property's assessor's parcel number (APN). This unique number ensures that the correct piece of land and its improvements are legally identified and transferred from the seller to the Millers. The county recorder's office will use this APN to update their records, ensuring that future property tax bills are accurately sent to the new owners for that specific parcel.

• Example 2: Annual Property Tax Statements

  Consider a long-time homeowner, Ms. Rodriguez, who receives her annual property tax statement in the mail. On this statement, alongside her property address, she will find the assessor's parcel number. This number is how the local tax authority precisely identifies her specific property for the purpose of calculating its assessed value and determining the amount of property taxes she owes. If Ms. Rodriguez has questions about her assessment or needs to make an online payment, she will typically use this APN to access her property's specific information on the county's tax website.

• Example 3: Researching Property for Development

  A commercial developer, Mr. Kim, is exploring a vacant lot as a potential site for a new retail complex. To conduct his due diligence, he needs to research the property's zoning regulations, ownership history, and any existing easements. He can visit the county's planning or assessor's department website and, by entering the property's address, retrieve its unique assessor's parcel number. With this APN, Mr. Kim can then access a wealth of public records pertaining specifically to that parcel, allowing him to understand its legal characteristics and suitability for his development plans.