California tax: Bill Leonard Releases Assessment Practices Survey Report for Merced County

Bill Leonard, Member of the State Board of Equalization (BOE), today released the Merced County Assessment Practices Survey Report on the quality of the 2007-08 Merced County assessment roll, consisting of 89,504 assessments representing approximately $20.18 billion in value.

The Merced County Assessment Practices Survey Report states that most properties in Merced County are assessed properly, and that the overall quality of the assessment roll meets state standards. The survey report notes three recommendations for improvement to the Merced County Assessor's programs and includes the Merced County Assessor-Recorder's response to the BOE's recommendations. To view the 2009 Merced County Assessment Practices Survey Report, visit www.boe.ca.gov/proptaxes/pdf/24apsr.pdf.

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.

The assessment practices survey program is one of the State's major efforts to address both a public policy interest and a financial interest in promoting fair and equitable assessments throughout California. For more information on the BOE assessment practices survey program, visit: www.boe.ca.gov/proptaxes/apscont.htm.

Bill Leonard, of Sacramento/Ontario, was elected as the Second District Member of the State Board of Equalization in 2002 and reelected in November 2006. Prior to his election, Bill Leonard served in the State Assembly (1978-1988, 1996-2002) and in the State Senate (1988-1996).

The five-member California State Board of Equalization (BOE) 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. For more information on other taxes and fees in California, visit www.taxes.ca.gov.