TAX NEWS - JUNE 2009

California tax: Assessment Practices Survey Report for Santa Barbara County

Betty T. Yee, Chairwoman of the Board of Equalization (BOE), today released the Santa Barbara County Assessment Practices Survey Report on the quality of the Santa Barbara County 2007-08 assessment roll, consisting of 143,512 assessments representing approximately $59.64 billion in value.

The BOE survey report acknowledges the Santa Barbara County Assessor's efforts and accomplishments, and states that most properties in Santa Barbara County are assessed properly, and that the overall quality of the assessment roll meets state standards. The survey report also contains 13 recommendations for the improvement of the Santa Barbara County Assessor's operations and includes the Assessor's response to the BOE's findings and recommendations.

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.

Chairwoman Betty T. Yee was elected to her post in November 2006. Her district includes many of California's coastal counties, from Del Norte to Santa Barbara, and includes the entire San Francisco Bay Area.

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.