TAX NEWS - March 2009

Assessment Practices Survey Report for San Benito County - california tax

California Board of Equalization (BOE), today released an assessment practices survey report on San Benito County. The report focuses on the quality of the 2006-07 San Benito County assessment roll, consisting of 21,666 assessments representing approximately $6.39 billion in value.

The report states that most properties in San Benito County are assessed properly, and that the overall quality of the assessment roll meets state standards. Noted in the report are several positive efforts to increase efficiency by the San Benito County Assessor, including replacing the Assessor's Office computer system with a new integrated property tax system that coordinates with the functions of the county auditor and tax collector. In addition, the San Benito County Assessor has purchased software for geographic information system (GIS) mapping and joined other participating agencies in the implementation of a countywide GIS mapping system.

The report contains nine recommendations for the San Benito County Assessor, including enrolling all supplemental assessments regardless of change in value and properly assessing manufactured homes at the lesser of fair market value or current market value.

The BOE is the agency responsible for promoting statewide uniformity and consistency in property tax assessment, reviewing each county's property assessment practices and procedures once every five years and publishing an assessment practices survey report. The report provides an overview of how well the assessor's duties are performed and identifies where improvements should be made. Every assessor is required to identify and assess all properties located within the county – unless specifically exempt – and maintain a database or "roll" of the properties and their assessed values. If the assessor's roll meets state requirements, the county is allowed to recapture some administrative costs. For more information on the BOE Assessment Practices Survey program, visit: www.boe.ca.gov/proptaxes/apscont.htm.

Click here to view the 2009 San Benito County Assessment Practices Survey Report.

The five-member California State Board of Equalization is a publicly elected tax board. The BOE collects more than $53 billion annually in taxes and fees supporting state and local government services. It hears business tax appeals, acts as the appellate body for franchise and personal income tax appeals, and serves a significant role in the assessment and administration of property taxes.