The size, diversity, and strength of a local government’s tax base impact its ability to generate financial resources. Changing economic conditions - including changes in the real estate market - impact the county's revenue and workload, along with the strategies used to manage the public's resources. Changes in the real estate market directly impact the County's general purpose revenue (GPR). GPR, the Board of Supervisors only source of discretionary spending, is derived from property taxes. The majority of GPR supports public safety programs and services.

The County Assessor prepares the local roll of taxable property each year which reports the assessed values of real and personal property (secured and unsecured property). Growth in assessed value can be impacted by changes in the real estate market such as changes in ownership, new construction and inflation. The total gross secured and unsecured assessed value of properties in San Diego County is reported below.