Orange County property record for 120 Theory, Irvine, CA 92617
| Property Type | Commercial |
|---|---|
| Lot Size | 9.54 acres (415,940 sqft) |
| Owner | Company Name on File |
| Tax Bill | $143,835 (2025) |
| Flood Zone | Zone X (minimal risk) |
| APN | 455-241-43 |
| Primary APN | 455-241-43 |
|---|
| Lot Area | 415,940 sqft |
|---|
| Street Address | 120 THEORY |
|---|---|
| City | IRVINE |
| State | CA |
| Zip | 92617-3210 |
| Property Category | Commercial |
| Property Type | Commercial > Retail |
| Legal Description | P BK 293 PG 6 PAR 8 PM 293-6 PAR 8 POR PAR AND POR PAR 4 AND PAR 7 |
| Legal Subdivision | CITY/IRVINE |
| Legal Lot Number | 2 |
| Jurisdiction | ORANGE CA |
| Township / Civil Division | CENTRAL COAST |
| Census Block Group | 8 |
| Census Block | 8010 |
| Census Tract | 62614 |
120 Theory, a commercial property, is owned by a company.
Source: Orange County records, as of August 4, 2026
| Owner of Record | Company Name on File |
|---|---|
| Mailing Address | PO BOX 2450, NEWPORT BEACH, CA 92658-8972 |
| Owner Type | Company |
| Vesting | Company |
Owner names and exact recorded amounts are on file and can be viewed instantly on this page with a free 10-day trial.
| Deed Names | Name on Deed |
|---|---|
| Record Updated | Sep 20, 2026 |
The 2025 property tax bill for 120 Theory was $143,835.
Source: Orange County assessment roll, as of August 4, 2026
| Type | Name |
|---|---|
| State | California |
| County | Orange County |
| Municipality | Irvine City |
| Unified School District | Irvine Unified School District (KG - 12) |
| Year | Tax Bill | Assessed Value |
|---|---|---|
| 2026 | $13,712,172 (+1.81%) Land $1,625,062 Building $12,087,110 | |
| 2025 | $143,835.00 | $13,467,897 Land $1,593,198 Building $11,874,699 |
| 2023 | $88,204.00 (+1.83%) | $12,761,841 Land $1,531,333 Building $11,230,508 |
| 2022 | $86,619.00 |
Assessed value is set for property tax purposes and is not a market price estimate.
FEMA maps place 120 Theory in Zone X, an area of minimal flood risk.
Source: FEMA National Flood Hazard Layer, effective September 27, 2026
| FEMA Flood Zone | Zone X minimal risk |
|---|---|
| Flood Insurance Requirement | Not required lenders may require it |
Values are read at the parcel center point; lenders make the official flood determination.
The area around 120 Theory has no burnable land within ember reach, so its wildfire risk is not rated.
Source: USDA Forest Service Wildfire Risk to Communities (2nd edition), as of 2024
| Wildfire Risk | Not rated no burnable land within ember reach |
|---|
Values cover an area roughly 900 ft across, not the parcel itself; insurers use their own ratings.
Source: EPA Safe Drinking Water Information System, as of September 2026
| Water System | IRVINE RANCH WATER DISTRICT serves 450,323 people · EPA ID CA3010092 |
|---|---|
| Water Source | Surface water |
| Last State Inspection | Nov 2023 |
| Lead | Under 1 ppb (2023–2025) action level 15 ppb |
| Water Quality | None last 10 years |
|---|---|
| Treatment and Procedure | None last 10 years |
| Monitoring and Reporting | None last 3 years |
Results are for the whole water system, not water tested at this address; lead at the tap also depends on the building's own pipes.
Source: FCC Broadband Data Collection, based on 1 locations within half a mile, as of December 31, 2025
| Provider | Max Down / Up (Mbps) |
|---|---|
| Google Fiber Fiber | 2,000 / 1,000 |
| Cox Communications Cable | 2,000 / 100 |
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