Assessment Practices Survey Program Resources
The following resources provide information and guidance on the Assessment Practices Survey Program.
Relevant Statutes and Regulations
Government Code
- 15640. Survey by Board of Equalization of county assessment procedures
- 15641. Audit of records; appraisal data not public
- 15642. Research by Board of Equalization employees
- 15643. Defines when a survey will be conducted
- 15644. Survey contents
- 15645. Survey report; final survey report; Assessor's report
- 15646. Copies of final survey reports to be filed with local officials
Revenue and Taxation Code
Title 18, California Code of Regulations
- Rule 370. Random selection of counties for representative sampling for calendar years other than 2016 through 2025
- Rule 370.5. Random selection of counties for representative sampling for calendar years 2016 through 2025
- Rule 371. Significant Assessment Problems
Letters To Assessors (LTAs)
LTAs provide an ongoing advisory service for county assessors and others interested in the property tax system in California. The letters present Board staff's interpretation of rules, laws, and court decisions on property tax assessment. The following LTAs pertain to the Assessment Practices Survey Program:
Special Topic Surveys
- Change In Ownership and New Construction, (4-04)
- Assessment of Taxable Possessory Interests, (4-00)
- Assessment Coordination Between Real Property & Business Property Divisions on Tenant Improvements, (12-99)
- Minimum Percent Good Factors, (11-99)
- Assessment of Properties Under California Land Conservation Act Restrictions, (1997)
- A Report on Section 11 and PERS Properties, (1990)
- A Report on the Confidentiality of County Assessors' Records, (1989)
- A Report on Assessment Appeals, (1986)
- Audit Program, (1986)
- A Report on the Assessment of Possessory Interests, (1985)