Survey of Assessment Topics
The BOE's survey program is conducted on a five-year cycle for the ten largest counties and cities and counties, and on either a random or as needed basis for the remaining counties.
The primary objective of the survey is to ensure an Assessor's compliance with state laws governing the administration of local property taxation. To accomplish this, BOE staff conduct a review of the Assessor's administrative policies and procedures that affect both real property and business property assessment programs, the Assessor's program for assessing real property, and the Assessor's program for assessing personal property and fixtures.
Within each of the Assessor's programs, the following topics may be analyzed as part of the survey.
| Administration | Real Property | Personal Property & Fixtures |
|---|---|---|
| Assessment Appeals Budget and Staffing and Workload Disaster Relief Exemptions |
California Land Conservation Act (CLCA) Property Change in Ownership Declines in Value Mineral Property New Construction |
Audit Program Business Equipment Valuation Business Property Statement Program Manufactured Homes Vessels |
| Administration | Real Property | Personal Property & Fixtures |
|---|---|---|
| Assessment Roll Changes Low Value Property Exemption |
Leasehold Improvements Restricted Historical Properties Taxable Government Owned Properties Taxable Possessory Interests Timberland Production Zone Properties Timeshares Water Company Property |
Aircraft Leased Equipment |