A R B

A REPORT ON BUDGETS,
WORKLOADS, AND ASSESSMENT
APPEALS ACTIVITIES IN
CALIFORNIA ASSESSORS’ OFFICES
2004-05
JANUARY 2006
CALIFORNIA STATE BOARD OF EQUALIZATION
BETTY T. YEE, ACTING MEMBER, SAN FRANCISCO
______
BILL LEONARD, SACRAMENTO/ONTARIO
CLAUDE PARRISH, LONG BEACH
JOHN CHIANG, LOS ANGELES
STEVE WESTLY, SACRAMENTO
RAMON J. HIRSIG, EXECUTIVE DIRECTOR
FIRST DISTRICT
SECOND DISTRICT
THIRD DISTRICT
FOURTH DISTRICT
STATE CONTROLLER
A Report on Budgets, Workloads, and
Assessment Appeals Activities in California
Assessors’ Offices, 2004-05
TABLE OF CONTENTS
PAGE
I.
II.
III.
IV.
BUDGET AND PERSONNEL STATISTICS
Table A
Budget Data & Costs of Selected Programs
Table B
State-County Property Tax Administration Grant Program Funds
Table C
Budgeted Permanent Positions
Table D
Budgeted Temporary Positions
1
2
3
4
LOCAL ROLL AND WORKLOAD STATISTICS
Table E
Local Roll Value and Statistics
Table F
Distribution of Local Roll by Property Types
Table G
Real Property Workload Data
Table H
Business Property Workload Data
5
6
9
12
ASSESSMENT APPEALS STATISTICS
Table I
Appeals Boards and Hearing Officers
Table J
Distribution of Assessment Appeals by Property Types
Table K
Assessment Appeals Activity for the 2004-05 Fiscal Year
14
15
16
APPENDICES
1
Itemization of Other Income (Table A, Column 9)
2
Budget, Staff, Roll, and Assessment Appeal Data Requests
17
18
i
INTRODUCTION
The purpose of this report is to supply data that are useful for comparing the operations of an
assessor’s office with those of other county assessors. 1 Two possible uses for the data contained in
this report are management/staff planning and budget development.
We would like to caution the reader to use care in comparing data contained in this report. Please
bear in mind that the figures used are a mingling of past and present. In other words, the 2004-05
assessment roll is based on workload experienced in an earlier assessment year. For example,
income, expenses, budgeted positions, and workload reported all relate to the 2004-05 fiscal year.
However, the 2004-05 roll was prepared in the 2003 assessment year utilizing budget and staff for
that year.
These data were compiled by the Board’s Property and Special Taxes Department, Assessment
Policy and Standards Division (APSD), from responses to questionnaires sent to all assessors. A
copy of the questionnaire is contained in Appendix 2. Please note that the figures and totals in this
report may be incomplete in that they represent a comparison of furnished data only. Fifty-three of
the 58 counties reported data; Alpine, Glenn, Plumas, Trinity, and Yuba Counties did not provide
any data for 2004-05. Please note that neither this year’s report nor any of the previous reports
contained data from all 58 counties.
Any questions concerning this report should be directed to the APSD at 916-445-4982. Any
questions concerning the data submitted by a particular county should be directed to that county.
1
Several counties have combined the assessor’s office with other county offices such as the recorder and the clerk.
For those offices with combined functions, the data requested and used represent only those related to the function
of the assessor as furnished by them.
ii
SECTION I
BUDGET
AND
PERSONNEL
STATISTICS
A Report on Budgets, Workloads, and Assessment Appeals Activities 2004-05
TABLE A
BUDGET DATA & COSTS OF SELECTED PROGRAMS
Expenses
Base
Salaries
and
Wages
(1)
Benefits
Cost of
Services
From Other
Depts.
(2)
(3)
Other
Costs
2004-05
GROSS
BUDGET
Services
to Other
Depts.
(4)
(5)
(6)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
$8,979,397
No Response
$473,179
$1,939,527
$773,994
$428,619
$7,072,656
$344,989
$2,755,325
$5,596,906
No Response
$1,077,456
$1,029,766
$517,881
$4,697,503
$956,664
$731,968
$418,444
$64,156,209
$1,293,374
$3,608,163
$426,853
$961,930
$1,494,029
$254,482
$808,413
$2,142,262
$1,230,860
$1,098,027
$17,845,978
$4,142,012
No Response
$11,139,472
$7,606,030
$711,140
$7,345,108
$13,987,310
$5,068,285
$4,599,000
$3,757,728
$5,265,006
$3,426,988
$13,562,132
$1,838,044
$1,659,967
$267,469
$834,686
$1,998,756
$3,686,431
$2,572,460
$1,016,097
$733,824
No Response
$2,414,250
$608,934
$5,280,048
$1,058,720
No Response
$4,332,814
$2,680,329
$911,343
$171,605
$891,737
$203,898
$259,361
$4,212,478
$137,053
$0
$2,381,908
$83,745
$27,141
-$0
$1,506,360
$73,518
$433,010
$501,221
$122,712
$423,501
$50,829
$126,582
$875,232
$46,806
$141,606
$491,336
Totals
$237,694,751 $101,017,513 $35,725,404 $35,537,302 $409,974,970 $879,550
$343,250
$92,093
$117,722
$343,393
$51,470
$68,390
$111,044
$0
$0
$2,301,599 $1,146,756
$323,825
$318,261
$151,537
$124,134
$127,597
$11,500
$29,134
$145,300
N/A
-$29,344,791 $11,472,780 $13,305,220
$419,460
-$6,259
$1,085,003
$442,098
$624,325
$230,122
--$440,287
-$85,045
$802,288
$201,670
$124,774
$135,611
$0
$29,068
$226,224
$0
$0
$923,148
$213,975
$239,027
$395,421
$191,932
$83,227
$516,377
$91,313
$82,231
$5,280,296 $3,395,530 $2,252,147
$1,824,560
$12,541
$659,631
$4,558,074
$2,735,678
$277,104
$3,066,523
$7,219,165
$1,231,109
$1,859,292
$1,735,633
$2,437,291
$1,907,114
$5,415,085
$608,806
$783,635
$158,711
$302,929
$974,762
$1,650,597
$1,022,035
$492,413
$308,889
$2,612,958
$571,268
$0
$1,441,490
-$1,677,230
$89,362
$364,405
$768,125
$281,471
$544,058
$0
$399,340
-$49,272
$629,372
$473,101
$204,654
$252,817
$0
$0
$2,213,553
$56,500
$665,220
$5,513,083
$195,389
$367,924
$264,597
$834,967
$470,468
$861,505
$641,977
$149,109
$39,433
$143,269
$369,580
$507,641
$424,221
$60,704
$0
$792,633
$238,083
$2,946,840
$390,226
$1,070,038
$0
$1,354,564
$161,360
$77,743
$0
$192,570
$143,743
$16,903,883
$0
$851,241
$3,281,906
$1,028,721
$814,562
$13,666,726
$602,366
$3,329,941
$8,971,371
$0
$1,630,521
$1,493,019
$628,925
$8,469,683
$1,550,596
$900,199
$563,744
$118,279,000
$1,719,093
$5,759,589
$656,975
$1,487,262
$2,622,761
$419,161
$1,034,637
$3,518,412
$1,901,440
$1,787,948
$28,773,951
$6,638,744
$0
$18,310,504
$13,126,529
$1,044,744
$12,518,341
$26,719,558
$8,172,013
$6,915,578
$6,122,363
$9,305,389
$6,086,041
$20,382,780
$3,088,827
$2,992,051
$465,613
$1,330,156
$3,972,470
$6,317,770
$4,223,370
$1,822,031
$1,042,713
$0
$4,354,664
$847,017
$9,774,022
$1,754,049
$0
Income or Offsetting Services
Map Sales,
Property/
Fees for Prop.
Supp. Tax
Admin.
Characteristics,
Copies, & Info.
Fees
(7)
Other*
(9)
(10)
$13,038
$52,151
$7,494,242
$0
$0
N/A
-$0
$359,055
$0
$0
$16,575
$10,236
$23,044
$14,869
$7,150
$434,019
$20,000
$25,922
$72,597
$0
$916,864
$165,100
$154,000
$730,000
$8,850
$775,450
$2,635,694
$3,994
$31,424
-$100
$427
-$555
$0
In #7
$0
N/A
$174,456
$0
$5,830
$500
$116,000
-N/A
--$0
$0
$0
-$54,282
$0
$0
$0
$39,233
$82,942
$51,197
$2,137
$37,402
$114,000
$10,999
$7,000
$76,000
$39,646
$33,830
$7,051
$10,775
$39,621
$6,932
$1,008
$77,284
$21,266
$22,482
$136,846
$75,868
$322,424
$65,257
$0
$1,639,286
$517,500
$176,345
$7,500
$44,190,000
-$1,246,890
-$60,350
$858,536
$4,964
$0
$633,115
$0
$0
$10,745,413
$2,945,329
$26,124
$0
$4,656
$12,721
$1,000
--$2,794,000
-$8,400
--$879
$0
$3,954
$0
$51,000
$0
$0
$0
$19,803
$0
$0
$0
N/A
-$0
$0
$0
$43,773
$0
$0
$132,659
$0
$0
$0
-$0
$0
$0
$290,376
$119,297
$6,000
$30,000
$311,310
-$28,552
$35,000
$15,300
$49,076
$52,320
$75,000
$46,114
$10,218
$12,756
$326,307
$26,209
$70,442
$12,334
$15,181
$13,385,437
$10,321,794
$270,000
$0
$13,517,947
-$1,177,561
$0
$3,778,736
$2,576,986
$6,575,194
$1,058,700
$972,481
$14,750
$160,750
$1,216,981
$486,365
$720,770
$0
$136,811
-$0
$0
$12,910
$77,976
$18,080
$11,322
$49,503
-$0
$2,452,648
$874,862
$0
$0
$3,600
$628,412
N/A
-$79
$100,000
$5,000
$44,299
$381,188
$0
$300
$0
$769,166
N/A
$8,819
$3,147
$0
$0
$0
-$0
$142,820
$19,938
$3,202,947 $135,991,882
* See Appendix 1 for itemization of other income.
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 1
(8)
2004-05
NET
BUDGET
$9,344,452
$0
$837,011
$2,310,574
$848,752
$653,312
$12,143,225
$573,516
$2,528,014
$6,246,505
$0
$1,199,031
$1,376,565
$622,132
$6,605,818
$918,096
$707,025
$548,744
$71,103,000
$1,679,447
$4,470,469
$649,924
$1,416,137
$1,723,725
$407,265
$1,029,675
$2,862,295
$1,829,174
$1,765,466
$17,891,692
$3,578,314
$0
$4,614,888
$2,685,438
$765,144
$11,859,929
$12,890,301
$8,172,013
$5,709,386
$5,987,363
$5,506,353
$3,371,907
$13,374,078
$1,955,127
$1,840,497
$440,645
$387,484
$2,429,182
$5,796,377
$3,429,011
$1,809,697
$890,721
$0
$4,276,688
$828,937
$7,167,232
$796,836
$0
$5,046,002 $264,854,589
A Report on Budgets, Workloads, and Assessment Appeals Activities 2004-05
TABLE B
STATE-COUNTY PROPERTY TAX ADMINISTRATION GRANT PROGRAM FUNDS
Contract
with Dept. of
Finance?
Amount
of Funds
Allocated
(1)
(2)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
Yes
Totals
50
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
$2,152,429
No Response
$80,865
$381,956
$109,897
$53,957
$2,022,000
$36,203
$302,795
$1,165,249
No Response
$210,806
$231,673
No
$1,211,318
$159,048
$117,376
$54,699
$13,920,000
$212,991
$790,490
No
$160,435
$298,004
$24,022
$47,778
$795,819
$366,000
$234,292
$6,826,325
$628,047
No Response
$535,147
$1,554,245
$150,000
$2,139,938
$5,413,943
$1,013,000
$818,686
$736,288
$2,220,001
$926,817
$4,213,639
$565,000
$342,399
No
$61,164
$469,207
$1,035,049
$866,155
$147,436
$97,222
No Response
$501,907
$126,067
$1,477,789
$278,309
No Response
3
$58,283,882
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 2
A Report on Budgets, Workloads, and Assessment Appeals Activities 2004-05
TABLE C
BUDGETED PERMANENT POSITIONS
(As of July 1, 2004)
Assessor
& Other
Managers
(1)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
Totals
Certified Appraisers
Real
Business
Property
Property
(2)
(3)
9
No Response
2
3
4
1
8
3
3
6
No Response
3
2
2
7
5
2
2
61
3
3.1
2
2
5
2
1
4
3
5
8
6
No Response
13
9
2
6.6
23
7
5
3
4
7
12
5
5
1
3
3
6
3
4
3
No Response
6
3
12
3
No Response
315.7
Computer
Analysts,
etc.
(5)
Drafting/
Mapping
(4)
Other
Tech. &
Pro.
(6)
Clerical
(7)
60
28
6
5
16
63.585
3
17
5
3
51
2
16
48
1
4
1
1
11
1
3
14
1
2
1.5
1
8
0.5
2
9
0
2
0.5
0
2
0
2
4
0
0
0
1
11
0.5
2
1
5
17
6
4
45
2
16
61
11
10
1
41
9.75
7
3
380
14
24
3
10
12
2
7
19
9
8.75
117
26
3
3
1
14
1
2
1
176
3
6
0
3
6
1
1
7
3
1
63
5
1
2
1
5
2
1
1
39
3
3.5
1
1
1
1
1
2
2
2
15
6
0
0
0
3
0
0
1
96
0
2.2
0
0
0
In #4
0
1
0
0
19
3
5
0
0
1
1
4
0
57
0
19.4
0
0
4
0
0
0
2
4
12
18
9
9
4
38
5.7
0.6
2.5
693
12
0
6
8
10.25
2
3
24
6.75
10.75
141
21
92
67
3
63.6
107
39
30
29
39
23
72
11
16
1.43
8
19
25
25
6
5
19
17
2
16.8
26
15
11
6
13
7
50
4
5
0
0
5
8
9
4
1
19
5
1
7
20
1
8
5
2
4
8
3
2
0
2
4
6
4
1
1
11
10.5
0
5
2
3
5
4
1
6
29
1
1
0
0
0
4
3
0
1
0
0
0
44.5
51
0
14
35
0
2
26
3
1
0
0
0
0
4
0
0
124
62
5
49.4
102
39
31
3
20
19
94
12
13
2.35
8
12
36.6
16
9
9
25
4
44
6
7
1
14
4
6
1
5
2
0
0
4
1
0
0
18
0
18
5
24
10
1,679.5
608.8
238.5
232.2
357.4
1,949.49
04-05
TOTAL
STAFF
(8)
187.585
0
12
45
18
11
136
9
44
143
0
32
26
9
109
24.45
16.6
10.5
1,502
35
58.2
12
24
38.25
8
13
57
25.75
31.5
375
85
0
278
170.5
13
192.9
331
104
104
85
79
68
291
39
43
4.78
21
43
85.6
64
24
20
0
62
14
121
26
0
5,381.62
03-04
Total
Staff
(9)
%
Change
From
01-02
to 02-03
(10)
%
Change
From
00-01
to 01-02
(12)
189.585
-1%
189.585
0%
No Response
No Response
11.5
4%
9.5
21%
49
-8%
49
0%
17
6%
17
0%
10
10%
10.6
-6%
137
-1%
137
0%
9
0%
9
0%
36
22%
36
0%
138
4%
138
0%
No Response
10
-32
0%
32
0%
25
4%
25
0%
8.6
5%
10
-14%
111
-2%
111
0%
23.35
5%
22.75
3%
16.6
0%
17.6
-6%
10.5
0%
10.5
0%
1,502
0%
1,502
0%
36
-3%
31
16%
58.8
-1%
59.2
-1%
12
0%
11
9%
23
4%
22
5%
38.25
0%
39
-2%
8
0%
8
0%
14
-7%
14
0%
57
0%
56
2%
25.75
0%
25.75
0%
31.5
0%
31.25
1%
337
11%
337
0%
85
0%
85
0%
No Response
No Response
251
11%
243
3%
163
5%
163
0%
14
-7%
14
0%
189
2%
198
-5%
332
0%
331
0%
104
0%
106
-2%
99
5%
100.5
-1%
87
-2%
87
0%
80
-1%
80
0%
70
-3%
68
3%
282
3%
280
1%
39
0%
33
18%
43
0%
43
0%
No Response
5.7
-21
0%
21
0%
42
2%
40
5%
86.6
-1%
82.6
5%
62
3%
66
-6%
20.5
17%
21.5
-5%
19
5%
17
12%
3.5
-100% No Response
61
2%
60
2%
14
0%
16
-13%
136
-11%
136
0%
26
0%
27
-4%
17.5
-100%
17.5
0%
5,314.535
1%
The above figures include positions funded by the Property Tax Administration Grant Program.
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 3
02-03
Total
Staff
(11)
5,312.535
0%
A Report on Budgets, Workloads, and Assessment Appeals Activities 2004-05
TABLE D
BUDGETED TEMPORARY POSITIONS
(As of July 1, 2004)
Assessor
& Other
Managers
(1)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
Totals
Real Property
Appraisers
(2)
-No Response
0
-0
-0
0
0
0
No Response
0
0
-0
0
--0
0
-0
0
---0
-0
0
-No Response
-0
0
--0
0
-0
0
0
0
0
-0
-0
0
0
-No Response
-0
-0
No Response
0
Business
Property
AuditorAppraisers
(3)
Computer
Analysts,
etc.
(5)
Drafting/
Mapping
(4)
Other
Technical/
Professional
(6)
Clerical
(7)
TOTAL
(8)
--
--
--
--
--
--
1
-0
-1
0
0
0
0
-0
-0
0
0
0
0
-1
-1
0
0
0
0
-0
-0
0
0
0
0
-0
-0
0
0
0
0
-2
-0
0
1
6
2
0
-0
0
--4
0
-0
0
---0
-0
3
--
1
0
-0
0
--7
0
-1
0
---0
-0.11
2
--
0
0
-0
0
--0
0
-0
0
---0
-0.11
0
--
0
1
-0
0
--0
0
-0
0
---0
-0.28
0
--
1
0
-2
0
--0
0
-0
0
---0
-0
0
--
0
4
-0
0.5
--2
0.333
-0
0.5
---0
-0
12
--
-17
0.5
--0
0
-4
3
0
0
0
-0
-0
0
0
--
-1
0
--0
0
-8
2
0
0
0
-1
-0
0
0
--
-0
0
--0
0
-0
1
0
2
0
-0
-0
0
0
--
-0
0
--0
0
-0
0
0
0
0
-0
-0
0
0
--
-0
0
--0
2
-0
1
0
0
0
-0
-0
1
0
--
-3
0
--2
2
-8
4
7
0
4
-1
-1.5
3
2
--
-1
-0
-0
-0
-0
-0
-0
-0
-0
-0
-0
-0.35
36.5
23.11
5.11
1.28
7
66.183
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 4
0
0
1
0
3
0
2
0
1
6
0
4
5
0
2
0.5
0
0
13
0.333
0
1
0.5
0
0
0
0
0
0.5
17
0
0
0
21
0.5
0
0
2
4
0
20
11
7
2
4
0
2
0
1.5
4
2
0
0
0
1
0
0.35
0
139.183
SECTION II
LOCAL ROLL
AND
WORKLOAD
STATISTICS
A Report on Budgets, Workloads, and Assessment Appeals Activities 2004-05
TABLE E
LOCAL ROLL VALUE AND STATISTICS
(SECTION 601 ROLL)
Secured Roll
State-Assessed
Locally Assessed
in 000's *
in 000's *
(1)
(2)
Unsecured
Roll Value
in 000's *
(3)
TOTAL NET
ROLL VALUE
in 000's
(4)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
$2,608,631
$14,348
$145,219
$614,586
$81,322
$114,418
$2,784,426
$37,789
$208,195
$2,016,527
$89,808
$194,486
$235,778
$76,738
$3,130,225
$339,207
$79,183
$154,873
$12,038,357
$300,640
$329,090
$82,299
$164,715
$322,700
$153,630
$59,652
$1,292,961
$170,760
$236,804
$4,077,693
$774,238
$371,785
$2,531,139
$1,603,613
$85,885
$4,127,254
$6,935,660
$2,172,678
$1,388,577
$2,552,109
$1,154,485
$743,530
$3,249,246
$255,108
$637,930
$40,769
$222,100
$537,145
$611,795
$339,394
$449,324
$170,847
$22,564
$479,758
$95,279
$1,240,839
$415,923
$227,787
$139,183,247
$480,422
$2,992,403
$12,421,854
$4,641,404
$1,681,622
$111,687,281
$1,178,723
$18,644,168
$39,548,056
$1,684,366
$7,255,233
$6,612,922
$2,243,161
$45,389,639
$5,266,066
$4,523,255
$1,455,957
$716,476,096
$7,505,720
$40,465,725
$1,346,589
$6,927,523
$12,053,796
$654,344
$3,101,290
$35,980,113
$18,100,104
$11,168,500
$290,579,234
$38,272,266
$2,506,179
$131,781,550
$88,387,159
$5,062,317
$103,487,994
$263,211,440
$95,997,830
$40,294,908
$26,903,568
$97,016,699
$41,750,156
$203,903,929
$25,096,357
$10,610,337
$390,040
$2,807,080
$31,253,859
$49,316,843
$27,711,896
$5,206,425
$3,155,754
$797,950
$17,698,099
$4,587,043
$74,301,967
$13,218,911
$2,784,793
$9,882,533
$19,955
$104,641
$628,747
$95,892
$122,727
$4,222,210
$42,907
$446,746
$2,636,253
$75,729
$423,107
$528,959
$448,832
$2,280,152
$236,629
$124,819
$102,426
$40,876,090
$297,012
$1,304,667
$47,171
$261,389
$834,875
$22,194
$267,983
$1,634,308
$757,185
$276,779
$17,624,824
$1,272,320
$74,959
$5,692,427
$4,048,132
$198,909
$7,043,253
$11,981,655
$6,973,610
$2,507,295
$821,556
$8,301,769
$2,485,431
$18,475,132
$748,054
$608,805
$28,009
$176,149
$1,480,087
$2,242,784
$1,417,020
$509,078
$120,350
$35,483
$881,157
$149,852
$3,315,238
$834,614
$218,108
$151,674,411
$514,725
$3,242,263
$13,665,187
$4,818,618
$1,918,767
$118,693,917
$1,259,419
$19,299,109
$44,200,836
$1,849,903
$7,872,826
$7,377,659
$2,768,731
$50,800,016
$5,841,902
$4,727,257
$1,713,256
$769,390,543
$8,103,372
$42,099,482
$1,476,059
$7,353,627
$13,211,371
$830,168
$3,428,925
$38,907,382
$19,028,049
$11,682,083
$312,281,751
$40,318,824
$2,952,923
$140,005,116
$94,038,904
$5,347,111
$114,658,501
$282,128,755
$105,144,118
$44,190,780
$30,277,233
$106,472,953
$44,979,117
$225,628,307
$26,099,519
$11,857,072
$458,818
$3,205,329
$33,271,091
$52,171,422
$29,468,310
$6,164,827
$3,446,951
$855,997
$19,059,014
$4,832,174
$78,858,044
$14,469,448
$3,230,688
Totals
$65,591,821
$2,958,762,162
$169,268,977
$3,193,622,960
Secured
Roll
Units
(5)
411,696
21,809
92,630
43,414
13,032
332,640
15,256
116,172
259,692
74,104
82,987
16,633
386,383
43,739
62,839
23,886
2,304,139
54,883
92,732
13,185
42,215
72,638
27,537
16,125
117,696
48,091
56,712
858,951
145,348
777,671
438,606
19,411
735,718
933,760
188,495
199,596
132,925
217,852
124,130
457,157
97,444
93,911
4,176
44,292
133,997
175,945
145,223
32,712
42,585
136,786
37,660
245,276
56,186
11,318,678
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
* Data from Table 10 of the State Board of Equalization's 2003-04 Annual Report
Page 5
Unsecured
Roll
Units
(6)
TOTAL
ROLL
UNITS
(7)
51,219
No Response
3,232
8,946
3,494
1,594
48,529
1,150
10,009
46,948
No Response
8,310
6,703
2,267
23,208
5,213
7,920
1,118
323,682
6,163
17,033
1,443
10,535
7,576
1,043
1,635
20,507
6,641
6,624
168,342
13,729
No Response
62,019
49,856
2,249
44,791
198,852
36,376
24,242
31,587
18,681
21,771
98,798
9,248
13,021
1,535
2,611
10,892
31,131
27,417
13,191
3,438
No Response
21,036
4,079
49,180
6,179
No Response
462,915
0
25,041
101,576
46,908
14,626
381,169
16,406
126,181
306,640
0
82,414
89,690
18,900
409,591
48,952
70,759
25,004
2,627,821
61,046
109,765
14,628
52,750
80,214
28,580
17,760
138,203
54,732
63,336
1,027,293
159,077
0
839,690
488,462
21,660
780,509
1,132,612
224,871
223,838
164,512
236,533
145,901
555,955
106,692
106,932
5,711
46,903
144,889
207,076
172,640
45,903
46,023
0
157,822
41,739
294,456
62,365
0
1,596,993
12,915,671
A Report on Budgets, Workloads, and Assessment Appeals Activities 2004-05
TABLE F
DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES
(SECURED ROLL)
Residential
Single
Family
(1)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
Totals
337,637
No Response
13,206
N/A
21,416
4,582
291,022
5,568
61,968
183,481
No Response
31,619
26,282
6,550
161,362
26,093
26,923
8,518
1,711,111
31,701
73,675
N/A
17,832
45,286
1,629
-84,931
33,840
38,426
699,301
110,256
No Response
459,944
351,950
12,755
460,274
698,182
126,879
151,678
75,101
179,302
90,083
392,679
66,623
45,983
1,586
14,115
108,611
135,194
109,266
20,631
13,102
No Response
102,852
22,380
201,736
37,636
No Response
7,932,757
Manufactured
Homes
(2)
MultiFamily
(3)
Commercial/Industrial
Vacant
Land
(4)
1,392
33,583
9,553
989
In #1
4,804
838
92
1,755
2,587
2,099
6,160
258
385
7,529
394
2,046
6,095
9,437
1,894
16,754
4,388
15,407
16,377
5,175
2,559
N/A
20,667
734
-700
22,968
1,962
208
3,475
766
524
10,890
741
1,225
640
242,361
444
5,133
8,106
25,890
3,491
117,335
2,316
29,084
1,978
98,212
8,139
7,821
2,207
2,587
237
-2,507
1,453
1,092
17,932
1,570
936
2,895
38
-4,444
1,771
1,800
27,156
3,170
8,411
4,058
931
-5,243
775
11,628
11,689
16,215
58,328
6,914
355
24,666
21,240
-3,506
6,833
1,205
7,595
1
2,497
8,829
84
2,901
-4,292
204
848
7,560
6,212
18,729
373
32,672
43,732
37,664
8,685
3,816
11,863
7,079
20,163
4,396
2,094
20
664
3,507
7,051
5,184
967
562
117,225
23,737
557
162,070
35,678
5,599
12,524
15,499
9,009
3,588
7,585
6,880
10,002
818
15,552
4,975
9,067
5,972
1,668
7,234
In #1
1,403
11,447
1,133
3,283
1,042
6,495
2,307
In #1
5,988
8,151
2,745
272,311
587,259
912,059
Total
(5)
382,165
0
18,999
0
31,949
6,953
317,060
12,937
81,520
212,113
0
48,375
55,497
10,565
310,254
29,884
57,232
11,836
2,074,652
42,246
86,837
0
29,386
54,826
2,835
0
97,125
37,839
52,946
756,078
131,211
0
641,709
401,330
14,040
679,682
798,832
170,142
176,393
101,249
201,379
108,345
420,428
80,396
66,908
2,508
33,232
117,093
155,604
120,626
24,114
28,458
0
106,135
30,813
227,829
43,821
0
9,704,386
Improved
(6)
Vacant
Land
(7)
23,248
2,502
660
N/A
1,164
545
10,633
531
2,218
16,787
172
535
169
1,767
174
910
3,357
2,539
3,230
1,449
12,718
1,505
1,377
660
124,216
2,411
3,434
N/A
2,064
2,844
405
-5,625
2,482
1,459
37,720
4,401
692
2,470
106
5,987
558
567
188
26,050
1,322
538
24,700
15,344
690
25,164
26,282
18,353
9,206
5,159
9,797
5,936
17,922
2,922
4,362
164
1,295
4,329
7,605
6,978
1,327
1,072
10,944
3,330
119
16,747
5,558
-2,299
1,341
1,845
962
2,594
410
1,766
28
1,036
1,382
782
1,312
337
367
6,782
991
9,264
2,726
In #6
255
1,446
869
582
818
276
-970
484
440
2,267
1,683
474,695 111,313
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 6
Total
(8)
25,750
0
832
0
1,699
714
12,400
705
3,128
20,144
0
3,231
5,700
1,555
18,705
2,063
1,944
848
150,266
3,733
3,972
0
2,646
3,662
681
0
6,595
2,966
1,899
39,987
6,084
0
35,644
18,674
809
41,911
31,840
18,353
11,505
6,500
11,642
6,898
20,516
3,332
6,128
192
2,331
5,711
8,387
8,290
1,664
1,439
0
6,782
1,246
10,710
3,595
0
586,008
A Report on Budgets, Workloads, and Assessment Appeals Activities 2004-05
TABLE F (CONTINUED)
DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES
(SECURED ROLL)
Rural/Agricultural
Agricultural
(9)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
Totals
62
No Response
225
N/A
1,579
2,889
1,860
0
2,301
9,747
No Response
1
4,358
N/A
7,879
3,651
555
In #11
0
3,719
1
N/A
126
6,964
352
-1,761
1,520
0
3,824
218
No Response
4,810
975
2,070
687
2,230
-4,484
868
333
572
1,747
544
533
0
0
557
3,971
2,632
3,269
362
No Response
In #13
119
3,597
2,254
No Response
90,206
Agricultural
Improvements
(10)
Restricted
(11)
Vacant
(12)
Other
(13)
N/A
1,102
N/A
2,549
154
625
576
--
1,263
550
N/A
0
0
193
1,448
1,675
418
645
1,266
15,219
2,826
9
589
0
0
2,020
653
0
0
194
0
0
3,454
900
107
156
N/A
-In #11
429
-88
7,572
1,037
2,408
11,727
5,650
660
2,736
0
4,211
500
4,865
15,400
1,185
16,050
1,535
1,645
7,363
51,389
286
0
0
0
99
981
493
182
1,003
0
-144
-453
54
-3,713
0
0
N/A
0
4,957
3,254
911
-2,794
715
369
63
920
1,407
206
0
1,225
252
-139
In #9, #12
177
2,195
N/A
39
In #9
0
0
1,412
N/A
0
0
1,768
2,087
1,519
2,284
629
1,828
-6,085
In #9, #12
726
2,186
3,161
858
2,548
492
4,127
-3,117
7,843
469
5,545
In #13
187
-In #2
In #13
1,296
1,560
3,047
5,100
-2,184
402
1,531 21,173
--136
0
3,439
0
0
0
0
0
527
4
5,059
108
198
2,729
11,902
-651
9,914
503
1,051
1,309
5,127
3,656
0
0
1,445
1,572
230
2,280
1,861
0
0
0
985
209
-11
876
-0
100
231
2,187
192
4,432
0
0
4,907
321
0
In #13 20,099
2,259
0
867
110
In #2 1,649
Total
(14)
3,713
0
1,580
0
7,769
5,123
2,867
839
3,567
27,179
0
15,892
21,695
3,799
36,793
11,329
3,042
11,102
51,818
8,216
733
0
10,183
13,257
24,021
0
8,404
5,674
369
3,887
1,669
0
13,363
2,808
4,552
6,255
16,421
0
11,370
11,658
1,739
6,004
6,317
6,799
8,924
684
8,559
3,414
8,660
15,612
6,339
9,536
0
20,099
3,861
6,134
6,950
0
124,289 171,376 64,186 450,057
Secured
Possessory
Interests
(15)
Miscellaneous
Oil,
Gas, &
Mineral
Other
(16)
(17)
2
66
N/A
0
N/A
0
0
0
0
1,371
0
0
398
1,135
242
41
514
2
256
862
0
272
261
26,584
0
0
50
N/A
1
0
-0
9,842
-0
N/A
0
0
0
-13
0
0
934
0
743
45
N/A
3,490
87
158
60
1,644
33
0
5,863
0
714
17,140
376
463
40
15,917
655
1,190
0
852
0
-307
0
0
228
61
0
41
0
-5,252
1,612
1,498
57,837
6,323
Incl.
2
0
6,054
3,719
-19
672
-151
0
0
4
145
0
0
16
0
0
--
0
164
10
317
157
-167
201
10
421
8
21
135
227
0
240
232
17
268
133
86,955
15,628
0
1,499
82,791
-142
12,645
3,082
2,311
9,888
6,896
11,812
420
170
7,539
3,046
678
327
3,019
333
673
-0
In #17
296
603
133
3,437
771
-1,687
24,001
68
0
398
0
1,997
242
313
775
27,957
256
0
6,606
95
714
20,631
463
621
100
27,403
688
1,190
0
0
893
0
0
5,572
1,612
1,498
58,999
6,384
0
86,955
15,794
10
7,870
86,667
0
328
13,518
3,092
2,883
9,896
6,917
11,951
792
170
7,779
3,294
695
595
3,152
0
3,770
1,740
603
1,820
0
411,696
0
21,809
92,630
43,414
13,032
332,640
15,256
116,172
259,692
0
74,104
82,987
16,633
386,383
43,739
62,839
23,886
2,304,139
54,883
92,732
13,185
42,215
72,638
27,537
16,125
117,696
48,091
56,712
858,951
145,348
0
777,671
438,606
19,411
735,718
933,760
188,495
199,596
132,925
217,852
124,130
457,157
97,444
93,911
4,176
44,292
133,997
175,945
145,223
32,712
42,585
0
136,786
37,660
245,276
56,186
0
13,724 398,041 435,766
11,318,678
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 7
Total
(18)
TOTAL
SECURED
ROLL
(19)
A Report on Budgets, Workloads, and Assessment Appeals Activities 2004-05
TABLE F (CONTINUED)
DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES
(UNSECURED ROLL)
Aircraft
(20)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
Totals
Vessels
(21)
980 11,168
No Response
115
1,491
241
2,935
95
2,200
106
393
518 27,563
23
393
334
3,089
645
8,092
No Response
125
2,794
110
1,873
96
652
951
4,495
103
2,537
87
6,509
49
263
3,725 60,234
142
1,685
267
4,685
41
561
169
1,737
210
2,195
24
372
22
217
377
8,016
244
2,276
226
2,238
930 35,460
380
5,918
No Response
1,592 10,267
645 10,249
231
436
1,544 13,492
5,593 54,275
0
1,459
329 10,626
433
3,273
438
3,578
620
2,957
1,102
4,322
284
1,859
256
6,911
3
177
101
692
188
4,445
940 13,723
296
6,949
181
3,208
115
1,658
No Response
542
7,042
184
2,120
898 29,158
159
1,149
No Response
28,009 396,066
Personal
Property
& Fixtures
(22)
Unsecured
Possessory
Interests
(23)
Manufactured
Home
Accessories
(24)
Leasehold
Improvements
(25)
Escape
Assessments
(26)
Other
(27)
27,992
4,309
N/A
212
1,208
5,350
1,250
N/A
866
728
18,032
413
4,113
35,537
172
N/A
262
68
1,700
286
262
1,231
In #2
N/A
0
0
0
0
1,362
10
197
N/A
71
299
133
8
464
398
7
N/A
0
0
577
0
59
1,035
0
5,770
0
0
6
27
326
0
3,664
3,527
1,400
12,745
N/A
1,005
318
168,786
3,650
10,623
449
7,986
3,234
301
620
10,090
3,690
3,019
112,272
6,749
768
483
0
529
236
141
288
100
271
1,211
273
558
272
253
593
1,718
306
437
3,398
375
N/A
0
N/A
0
N/A
-23
22,534
-0
62
0
0
In #25
0
N/A
0
0
N/A
0
377
533
N/A
4,488
226
48
51
100
298
155
0
76
1,302
72
45
N/A
125
68
525
307
568
177
N/A
0
N/A
-126
6,062
117
N/A
--338
21
123
N/A
0
132
15,484
0
14
0
119
0
2,111
130
0
62,141
-92
57
9
25
0
15
306
0
504
273
0
50,160
34,656
1,420
27,839
131,222
31,363
9,700
7,454
8,701
14,935
49,667
5,776
4,477
233
995
5,600
14,275
1,744
8,475
N/A
Incl.
1,636
162
0
0
2,765
507
0
1,255
2,750
1,774
1,329
1,218
1,085
571
499
1,102
303
178
138
0
0
N/A
722
0
-0
0
0
0
9,513
0
N/A
0
0
0
0
5,482
0
0
Incl.
775
In #22
1,194
302
-235
1,810
3,367
133
165
0
159
30
248
100
770
354
283
138
0
1,895
0
0
7,460
784
0
-1,342
263
5,116
0
0
7
0
60
321
2,289
196
51
0
0
0
0
0
5
2,845
18,617
-113
27,139
0
0
0
4
0
0
0
670
1,338
12,668
1,398
12,464
3,713
658
370
3,685
163
N/A
0
1,357
--
126
7
892
136
N/A
0
0
755
N/A
0
726
104
881,994
42,648
41,065
21,802
46,573 128,836
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 8
TOTAL
UNSECURED
ROLL
(28)
51,219
0
3,232
8,946
3,494
1,594
48,529
1,150
10,009
46,948
0
8,310
6,703
2,267
23,208
5,213
7,920
1,118
323,682
6,163
17,033
1,443
10,535
7,576
1,043
1,635
20,507
6,641
6,624
168,342
13,729
0
62,019
49,856
2,249
44,791
198,852
36,376
24,242
31,587
18,681
21,771
98,798
9,248
13,021
1,535
2,611
10,892
31,131
17,417
13,191
3,438
0
21,036
4,079
49,180
6,179
0
1,586,993
GRAND
TOTAL
LOCAL
ROLL
(29)
462,915
25,041
101,576
46,908
14,626
381,169
16,406
126,181
306,640
82,414
89,690
18,900
409,591
48,952
70,759
25,004
2,627,821
61,046
109,765
14,628
52,750
80,214
28,580
17,760
138,203
54,732
63,336
1,027,293
159,077
839,690
488,462
21,660
780,509
1,132,612
224,871
223,838
164,512
236,533
145,901
555,955
106,692
106,932
5,711
46,903
144,889
207,076
172,640
45,903
46,023
157,822
41,739
294,456
62,365
12,915,671
A Report on Budgets, Workloads, and Assessment Appeals Activities 2004-05
TABLE G
REAL PROPERTY WORKLOAD DATA
Transfers
Single
Family
Transfers
(1)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
Totals
32,767
No Response
984
N/A
3,785
726
35,230
1,702
4,558
23,067
No Response
2,428
3,509
443
33,762
3,191
1,894
840
192,077
3,737
4,948
222
--222
-5,800
2,768
1,098
65,441
15,297
No Response
83,236
47,117
1,641
97,253
102,538
8,139
24,652
8,548
12,020
7,124
37,807
5,883
5,791
95
1,246
14,081
10,934
14,728
2,800
N/A
No Response
11,343
1,510
17,328
4,691
No Response
961,001
Multi
Family
Transfers
(2)
Commercial
Industrial
Transfers
(3)
All
Other
Transfers
(4)
2,932
1,120
2,657
9
N/A
29
72
676
262
154
898
62
N/A
151
73
986
262
337
1,436
687
N/A
485
77
262
393
3,585
1,417
252
90
27
2,293
50
22
53
28,296
68
304
7
--12
-1,200
87
97
2,309
254
205
544
49
2,528
132
224
82
17,314
217
241
20
--42
-800
135
39
3,392
732
1,766
11,229
52
22,522
3,822
3,803
860
149
805
769
777
--2,224
-200
1,062
515
7,461
1,418
1,634
2,173
In #1
5,589
0
2,008
0
732
713
316
1,738
290
268
13
77
441
211
667
231
N/A
4,694
1,368
In #1
8,943
6,448
665
998
733
539
287
1,419
169
457
9
222
469
403
824
135
201
33,564
4,143
In #1
0
11,253
315
840
2,198
825
200
1,573
695
2,534
156
2,018
227
1,288
845
366
3,071
In #1
78
542
In #1
548
68
821
363
2,115
983
779
468
58,174
61,906
139,453
Total
Transfers
(5)
39,476
0
1,742
9,618
4,450
948
37,154
2,619
8,634
26,818
0
4,651
15,372
571
61,105
7,195
5,943
1,835
237,836
4,827
6,262
1,026
0
17,712
2,500
1,387
8,000
4,052
1,749
78,603
17,701
0
123,128
54,801
1,641
111,785
120,239
11,127
26,490
12,211
14,097
7,927
42,537
7,037
9,050
273
3,563
15,218
12,836
17,064
3,532
3,272
0
14,006
2,639
19,470
5,522
0
1,249,251
New Construction
Jurisdictions
Total
New
Issuing
Building
Assessments
Building
Permits
From New
Permits
Received
Construction
(6)
(7)
(8)
16
56,588
9,824
7
5
2
3
16
3
3
16
1,996
6,114
2,854
997
37,860
1,087
9,303
21,090
1,543
2,626
3,028
240
19,202
271
5,382
12,551
8
8
3
22
5
3
2
88
3
12
1
4
6
2
2
11
6
4
35
7
4,856
5,532
793
12,235
4,395
2,539
1,366
284,673
8,650
13,317
2,434
1,654
0
359
1,056
11,404
3,018
5,925
90,500
15,714
1,474
5,255
291
2,794
2,600
1,297
597
115,866
3,024
4,917
376
-1,704
316
359
1,330
1,363
2,443
36,335
9,158
25
10
3
25
19
1
8
8
22
8
16
5
4
1
7
8
10
10
3
4
49,579
19,128
616
60,783
19,444
51,164
23,803
N/A
25,082
10,498
20,534
1,331
8,584
173
1,583
14,971
13,156
16,743
4,160
6,343
29,598
8,121
410
17,661
41,088
3,446
5,858
N/A
3,633
5,249
10,784
1,593
3,666
122
745
2,441
6,007
6,641
2,112
4,440
9
2
11
5
N/A
2,351
32,886
8,852
N/A
1,254
15,855
2,408
527 1,000,073
419,298
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 9
A Report on Budgets, Workloads, and Assessment Appeals Activities 2004-05
TABLE G (CONTINUED)
REAL PROPERTY WORKLOAD DATA
No. of
Reduced
Assmts
in '04-05
(9)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
Totals
Proposition 8
No. of
Reduced
Assmts
%
in '03-04
Change
(10)
(11)
1,489
No Response
378
325
1,999
117
2,659
152
13,505
10,669
No Response
223
20,560
964
6,983
223
2,050
499
13,397
207
392
159
-225
3,193
1,101
1,345
129
798
22,414
5,493
No Response
34,173
7,018
118
11,600
21,984
2,533
2,093
581
1,968
136
25,694
197
836
141
777
135
94
2,566
306
350
No Response
1,000
2,096
5,367
595
No Response
2,337
No Response
0
700
2,022
254
2,659
354
14,219
17,777
No Response
323
20,000
1,100
7,861
407
-578
23,864
362
256
240
-297
6,763
1,192
1,521
209
861
26,337
5,124
No Response
49,499
1,350
123
42,294
24,616
3,032
2,448
713
4,145
130
24,752
227
1,131
No Response
1,996
180
229
3,259
647
992
222
2,025
2,182
8,838
398
829
234,006
313,874
Real
Property
Roll
Corrections
(14)
Automatic Program
Yes or
If yes,
No
%
(12)
(13)
-36% No
0%
-54%
-1%
-54%
0%
-57%
-5%
-40%
No
No
No
No
No
No
No
-31%
3%
-12%
-11%
-45%
No
No
No
-14%
-44%
-43%
53%
-34%
-24%
-53%
-8%
-12%
-38%
-7%
-15%
7%
-31%
420%
-4%
-73%
-11%
-16%
-15%
-19%
-53%
5%
4%
-13%
-26%
Yes
73%
Yes
90%
Yes
95%
Yes
Yes
5%
95%
Yes
43%
Yes
75%
Yes
10%
Yes
78%
Yes
--
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No
-61%
-25%
-59%
-21%
-53%
-65% No
-51% No
-4%
Yes
-39% No
49%
--
-25% 41
11
75%
42.6%
10,255
464
4,228
971
883
842
231
3,883
510
1,134
7,000
56
912
70
100
542
157
843
8,081
176
638
491
468
5,129
35
622
5,398
2,572
1,700
N/A
10,673
1,025
454
468
73,212
3,200
1,346
178
1,125
1,579
300
1,028
5,855
2,228
382
36,740
8,186
215
224
24
1,022
237
71
201
7,660
131
685
310
438
636
90
18
125
-316
4,938
887
269
1,538
In #15
6,398
884
1
55
17,880
2,576
679
79
-2,403
0
496
1,291
-679
4,506
5,886
46,264
23,866
327
61,349
112,568
2,855
7,877
2,947
874
2,254
6,860
1,474
2,694
78
418
-978
2,758
427
463
0
821
35
1,417
7,170
317
1,445
3,769
345
218
5,171
389
946
60
316
-539
438
102
292
25,254
8,033
48
9,357
19,273
1,981
6,622
1,435
330
1,300
5,209
N/A
722
-0
-993
4,208
1,666
299
7,667
471
4,231
514
711
139
324
94
2,695
133
2,569
1,736
468,174
54,511
156,668
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 10
Mapping
Property
New
Splits &
Subdivision
Combinations
Lots
(15)
(16)
A Report on Budgets, Workloads, and Assessment Appeals Activities 2004-05
TABLE G (CONTINUED)
REAL PROPERTY WORKLOAD DATA
Properties
Affected by
Misfortune/
Calamity
(17)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
Totals
78
No Response
7
45
54
3
0
10
1
0
No Response
17
14
2
0
7
23
9
1,807
40
70
1
41
27
7
0
46
17
29
332
4
No Response
70
25
2
133
189
51
21
622
53
12
33
42
171
1
16
-83
0
16
N/A
No Response
10
17
131
20
No Response
4,409
Replacement
Prop. For
Govt.-Acq.
Property
(18)
Propositions
60/90/110
Claims
Filed
(19)
Propositions
58/193
Claims
Filed
(20)
Oil &
Gas
(21)
Non-Proposition 13
Restricted
Govt.
Historical Owned
Restricted
Property
Prop.
(22)
(23)
(24)
Other
Annually
Valued
(25)
8
401
4,751
5
1,083
12
303
0
0
0
0
0
1
0
0
9
7
57
23
0
452
3
107
80
299
0
1,060
8
515 1,062
164
242
2,803
38
99
0
1,222
0
2,313
265
126
1,963
1,424
1,648
420
624
1,241
15,081
0
1
0
0
7
0
0
0
45
2
118
0
187
10
105
145
0
N/A
0
0
0
121
0
0
0
5
1
0
N/A
-0
74
2
2
0
1
0
0
0
0
-0
1
0
73
18
0
125
0
120
6
3,856
13
132
1
62
0
10
2
146
-120
251
321
542
58
1,940
0
120
0
2,333 3,351
311
87
533
158
175
0
14,119
785
409
33
857
0
67
0
535
-824
1
172
0
184
0
1,423
58
-0
766
-2,934
228
1,510
10
7,601
1,040
0
11,660
5,650
660
2,761
91
4,211
478
697
-3,254
911
52
3,365
715
402
71
920
0
0
0
0
N/A
--680
-2
0
-0
2
0
4
0
4
277
0
29
8
1,416
270
85
22
39
3,100
19
18
0
-40
7
187
20
67
-194
40
768
100
N/A
0
N/A
--10,740
7
22
0
-0
0
74
0
0
-934
0
0
2
0
17
55
0
0
2
2
1
1
0
0
0
0
-0
5
0
N/A
N/A
418
6
313
1,690
47
68
159
335
246
498
78
62
0
46
-247
96
0
N/A
N/A
3,651
227
4,784
7,490
1,007
1,640
1,589
689
1,423
3,332
630
527
48
404
-2,471
1,872
173
601
0
154
10
4
0
-127
201
5
356
1
0
N/A
-0
240
N/A
17
270
133
2,087
1,519
2,284
629
1,828
-6,085
3,707
682
2,216
3,161
854
1,929
0
4,134
2,313
3,117
7,843
471
5,545
0
2
0
118
815
1
0
26
10
0
124
0
0
0
0
19
N/A
13
0
0
Incl.
14
16
1,133
465
-119
81
2
66
139
-31
21
50
115
59
222
127
10
0
0
0
5,925
0
-0
45
243
0
369
0
0
-0
0
0
0
504
5,688
0
0
4
0
15
28
499
13
941
330
2,114
783
16
0
489
133
14,020
1,296
1,600
3,047
0
4
11
0
173
345
47
55
2,500
0
315
1,144
193
11,250
79,706 8,545
138,516
2,132
9,766
29,499
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 11
A Report on Budgets, Workloads, and Assessment Appeals Activities 2004-05
TABLE H
BUSINESS PROPERTY WORKLOAD DATA
(Including Agricultural Businesses)
Vessels
(1)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
Totals
General
Aircraft
(2)
Certificated
Aircraft
(3)
11,242
897
No Response
N/A
N/A
2,935
241
2,115
87
393
106
28,080
605
393
23
3,089
258
6,834
567
No Response
2,698
124
1,843
110
829
96
4,507
946
2,537
103
6,505
96
288
50
60,234
3,725
1,986
110
4,685
267
705
35
1,703
163
2,195
210
373
24
217
22
8,016
37
2,276
244
2,335
230
35,460
930
5,918
347
No Response
10,267
1,390
10,225
602
436
129
13,492
1,544
14,904
1,803
1,459
N/A
10,526
307
3,273
412
3,573
414
7,245
590
4,322
1,018
1,859
284
6,911
248
16
2
802
101
4,445
187
13,555
456
6,934
276
1,200
172
1,655
94
No Response
7,042
501
2,120
138
9,955
735
1,149
50
No Response
337,756
22,106
Direct
Billing
(4)
Field
Appraisals
(5)
Annual
Racehorse
Tax Returns
(6)
Property
Property
Statements:
Statements
Assessments Result in No
(Except 1-6) Assessments
(7)
(8)
Roll
Corrections
Processed
(9)
Number
of
Others
(10)
26
5,533
8,501
68
21,363
13
6,436
6,187
0
3
0
0
0
3
0
13
N/A
0
0
0
4,403
0
0
0
N/A
62
142
0
329
280
2,869
6,942
N/A
0
2
N/A
258
0
1
370
N/A
7,322
757
1,589
14,351
1,070
4,610
34,693
N/A
N/A
375
120
0
103
100
31,147
71
497
1,018
85
1,242
23
385
1,275
0
838
0
0
1,843
0
264
0
4
0
0
258
13
104
16
829
0
0
--0
0
348 154,431
--0
4,567
0
241
3
417
1
1,615
0
0
1
690
4
1,207
0
272
0
808
33 13,735
0
1,159
1,436
650
N/A
1,830
-640
87
21,650
1,294
2,950
203
100
3,073
90
108
3,556
950
484
14,253
1,800
1
0
0
41
0
-0
3,647
12
12
0
0
0
1
0
17
11
22
24
37
4,242
3,294
2,217
12,453
3,137
1,444
904
100,514
4,920
4,769
458
6,543
6,570
946
620
8,861
4,409
1,490
59,381
6,362
172
389
N/A
2,125
0
-116
11,130
1,415
N/A
134
995
10,411
0
408
0
0
0
12,641
0
533
191
N/A
2,404
N/A
-230
15,046
576
1,749
82
-1,280
84
25
1,998
-611
19,220
2,120
0
0
3
4,223
1,117
--23,089
-0
181
611
0
0
388
13
-1,179
N/A
0
500
8,993
760
7,160
276
217
N/A In Table G
49,384
4,081
5,914
1,942
1,548
N/A
4,402
1,124
2,016
750
698
456
23,260
3,339
935
N/A
N/A
914
-10
93
235
1,000
1,062
0
2,606
1,309
783
2,300
118
110
152
N/A
0
0
0
0
135
183
-2,263
0
8,995
0
N/A
-0
0
0
0
425
40
14
27
0
-38
N/A
4
7
41
20
19
0
5
0
0
1
2
1
0
0
5,872
4,944
165
6,563
1,435
14,827
4,478
1,628
3,429
4,342
87
2,800
77
52
493
0
0
883
0
150
4,343
2,656
126
8,425
7,071
5,061
0
916
936
3,609
3,997
870
969
0
235
200
0
3,204
415
35
611
446
2
210
526
-212
308
0
250
150
0
N/A
0
1
0
46
12
9
2
28,086
17,761
2,341
12,851
55,599
11,340
9,099
5,306
7,544
11,875
56,124
2,500
3,503
589
1,311
5,600
17,932
10,571
6,679
2,300
N/A
0
10
0
In #1
0
132
570
8,858
706
4,488
442
13
0
11
0
13,348
1,257
11,670
2,778
N/A
255
1,705
875
N/A
251
2,779
1,026
N/A
0
2,225
365
657 243,196
131,841
7,333
617,253
169,134
95,179
54,567
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 12
TOTAL
Business
Property
Assessments
(11)
60,266
0
N/A
11,898
4,496
2,293
51,111
1,895
11,576
81,841
0
9,210
6,735
3,262
29,374
6,894
8,685
1,675
393,814
10,313
18,999
2,039
10,535
25,355
1,518
2,479
23,709
8,162
7,159
155,677
17,743
0
60,076
44,581
3,692
43,085
134,841
40,678
26,357
17,376
20,966
29,085
101,311
9,248
12,627
669
3,271
12,495
34,597
23,973
11,318
4,538
0
29,762
4,727
33,710
7,255
0
1,678,951
Vessel
Property
Statements
(12)
618
0
0
0
0
274
62
20
4
43
0
0
1
N/A
1
0
3,609
-597
4
21
0
0
0
N/A
7
1
2,199
60
12
183
0
-1,057
207
138
135
0
135
0
0
76
0
-8
42
0
0
-N/A
40
500
11
0
10,065
A Report on Budgets, Workloads, and Assessment Appeals Activities 2004-05
TABLE H (CONTINUED)
BUSINESS PROPERTY WORKLOAD DATA
Audits
Total
Mandatory
Audits
Audit
Accounts
Due
(13)
(14)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
Totals
1,719
No Response
N/A
205
26
70
1,186
9
161
1,179
No Response
148
62
57
937
108
42
29
9,286
123
247
20
150
427
8
12
427
315
69
5,418
261
No Response
1,868
1,336
73
2,046
3,462
568
975
396
773
470
3,888
282
203
8
73
323
575
711
93
55
No Response
488
60
590
302
No Response
42,319
Mandatory
Audits
Assigned
(Not Due)
(15)
Nonmandatory
Audits
Assigned
(16)
Other
Audits
Assigned
(17)
Audits
Carried
Over
(18)
614
0
11
71
0
63
11
2
216
9
40
304
0
0
2
0
0
15
0
11
0
10
6
0
20
109
38
0
0
69
0
0
0
56
0
0
94
0
35
0
31
62
20
212
31
7
7
2,552
34
67
14
37
105
3
8
138
85
27
1,431
96
0
0
1
0
0
102
0
In #14
-3
0
0
0
5
4
2
0
0
0
0
61
0
7
29
2
-79
0
1
4
12
0
29
8
25
15
47
0
0
12
46
0
0
19
0
-0
192
3
16
0
0
0
0
0
0
0
4
219
39
12
0
0
5
1
-6
169
14
5
17
20
28
0
0
46
81
0
57
0
396
302
19
571
741
409
247
72
268
226
840
49
55
0
12
87
147
154
39
10
0
393
2
14
0
0
0
2
27
0
0
3
0
0
8
0
0
0
0
0
78
94
51
22
47
0
6
26
10
2
113
22
45
0
41
12
25
2
54
0
84
121
3
115
140
57
31
12
51
0
156
0
40
0
0
0
8
50
0
0
0
187
1
386
99
159
28
0
0
276
7
20
6
0
0
30
25
12
1
0
137
9
154
92
0
0
0
1
11
0
0
8
0
0
13
0
76
9
54
25
11,262
584
1,167
1,597
2,047
Potential
Current
Year
Audits
(19)
Audits
Completed
2004-05
(20)
696
661
0
0 N/A
168
64
11
6
14
4
385
305
9
9
110
2
413
403
37
150
122
62
30
28
15
265
219
34
29
109
99
92
83
2,913
2,744
52
34
95
47
43
43
57
18
162
162
16
11
37
29
201
135
213
70
31
28
1,707
1,610
147
141
0
558
545
1,097
289
76
75
1,108
532
1,027
994
625
368
312
256
112
112
356
321
504
346
1,116
1,116
94
94
146
129
0
0
61
58
129
114
205
179
218
202
94
68
10
10
0
224
156
18
5
221
163
126
100
0
16,694
13,355
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
* Waivers are not required for nonmandatory audits.
Page 13
Audits
Waived
(21)
35
6
5
0
34
0
0
10
9
0
1
16
2
0
2
169
9
23
0
16
0
0
4
41
56
3
97
6
13
141
1
116
33
60
56
0
18
65
0
0
8
0
3
0
0
16
2
0
39
0
0
26
1,141
TOTAL
AUDITS
COMPLETED
& WAIVED*
(22)
Audits
Carried
Over to
2005-06
(23)
696
0
0
70
11
4
339
9
2
413
36
131
30
16
235
31
99
85
2,913
43
70
43
34
162
11
33
176
126
31
1,707
147
0
558
430
76
648
1,027
428
312
112
339
411
1,116
94
137
0
61
114
179
218
70
10
0
195
5
163
126
0
0
0
0
98
0
10
46
0
108
0
1
19
32
12
30
3
10
7
0
9
25
0
23
0
5
4
25
87
0
0
0
0
0
667
0
460
0
197
0
0
17
93
0
0
9
0
0
15
26
0
24
0
0
29
13
58
0
0
14,532
2,162
SECTION III
ASSESSMENT
APPEALS
STATISTICS
A Report on Budgets, Workloads, and Assessment Appeals Activities 2004-05
TABLE I
APPEALS BOARDS AND HEARING OFFICERS
Is Board of Supervisors
also a County Board
of Equalization?
(1)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
Totals
If no, number
of Assessment
Appeals Boards
(2)
Number of
Hearing
Officers
(3)
3
1
-1
-N/A
1
N/A
1
1
-1
0
N/A
0
N/A
0
0
1
0
-1
--1
5
1
2
1
-1
-1
1
-1
5
1
0
0
-0
--0
18
0
0
5
-0
-0
N/A
--3
0
2
2
-3
4
2
1
1
1
2
2
1
1
-1
1
1
1
1
0
0
1
-4
0
10
0
0
0
0
2
0
4
-3
0
0
0
0
0
No
No
1
N/A
1
1
5
N/A
1
0
38
59
58
No
No Response
Yes
No
Yes
Yes
No
Yes
No
No
No Response
No
Yes
Yes
No
Yes
Yes
No
No
No
No
No
Yes
No
Yes
No
No
Yes
No
No
No
No Response
No
No
Yes
No
No
No
No
No
No
No
No
No
No
Yes
No
No
No
No
No
Yes
No Response
No
Yes
No Response
15
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 14
A Report on Budgets, Workloads, and Assessment Appeals Activities 2004-05
TABLE J
DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES
Number of
Residential
Appeals
Filed
(1)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
Totals
Number of
Commercial
& Industrial
Appeals
Filed
(2)
Number of
Rural
Appeals
Filed
(3)
Number of
Business
Property
Appeals
Filed
(4)
Number of
Other
Appeals
Filed
(5)
937
No Response
11
N/A
43
1
186
0
21
79
No Response
19
2
0
110
10
10
0
4,032
6
N/A
0
28
3
0
20
25
18
8
1,817
39
No Response
837
401
3
319
776
In #5
32
32
198
37
599
24
3
2
0
7
50
7
4
0
No Response
In #5
4
252
13
No Response
1,555
48
743
114
6
N/A
27
3
416
4
21
37
10
N/A
2
6
25
1
19
83
6
N/A
9
24
165
3
38
134
12
N/A
0
0
28
0
3
0
44
31
28
110
18
3
9
5,499
29
N/A
0
9
66
1
10
230
21
39
1,842
7
2
0
0
73
14
1
1
N/A
13
N/A
0
0
27
0
0
0
71
0
133
0
17
11
7
490
20
5
0
2,736
18
N/A
0
42
42
2
1
88
26
8
4,576
78
0
3
0
255
1
1
0
3,499
2
252
0
0
0
4
0
0
0
10
151
122
1,015
399
30
623
687
In #5
172
31
536
71
1,592
40
35
0
8
161
272
76
8
3
109
7
0
1
83
In #5
1
5
8
35
N/A
7
6
4
1
0
20
21
5
0
578
362
6
924
839
In #5
166
20
251
71
1,832
24
20
0
0
92
85
76
16
4
191
654
0
100
188
1,707
51
12
80
63
765
10
2
0
1
0
53
0
21
0
In #5
3
295
129
In #5
0
71
0
In #5
0
421
77
496
6
79
7
11,025
16,251
913
15,153
8,943
TOTAL
NUMBER OF
APPEALS
FILED
(6)
3,397
0
45
101
81
34
820
8
102
333
0
82
47
35
1,038
63
20
10
15,766
68
252
0
79
138
7
31
343
136
65
8,519
246
0
2,730
1,823
39
1,967
2,573
1,707
422
100
1,073
277
4,788
105
66
6
10
260
480
180
54
7
0
496
13
1,118
226
0
52,386
Number of
Appeals
Filed
2003-04
(7)
5,196
No Response
21
108
40
33
1,210
13
74
438
No Response
69
87
40
656
21
19
2
17,780
133
602
0
61
173
2
14
169
141
76
9,127
351
No Response
2,910
2,502
22
2,203
2,700
1,963
476
124
1,710
493
5,543
231
78
No Response
22
244
429
153
97
21
3
272
13
1,018
197
26
60,106
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 15
Percentage
Change
From
2003-04
to '04-05
(8)
Total
Number of
Appeals
Held
Over
(9)
Total
Number of
Appeals
to be
Resolved
(10)
-34.6%
6,698
10,095
114.3%
-6.5%
102.5%
3.0%
-32.2%
-38.5%
37.8%
-24.0%
23
69
16
5
1,016
0
53
95
68
170
97
39
1,836
8
155
428
18.8%
-46.0%
-12.5%
58.2%
200.0%
5.3%
400.0%
-11.3%
-48.9%
-58.1%
0.0%
29.5%
-20.2%
250.0%
121.4%
103.0%
-3.5%
-14.5%
-6.7%
-29.9%
28
40
41
70
18
2
8
15,511
78
965
0
20
219
1
20
129
136
17
1,209
278
110
87
76
1,108
81
22
18
31,277
146
1,217
0
99
357
8
51
472
272
82
9,728
524
-6.2%
-27.1%
77.3%
-10.7%
-4.7%
-13.0%
-11.3%
-19.4%
-37.3%
-43.8%
-13.6%
-54.5%
-15.4%
82.4%
0.0%
9.8%
14.7%
839
2,588
34
1,033
1,659
1,600
391
66
1,979
17
5,460
24
12
26
3
99
316
103
6
0
0
167
14
1,033
128
3,569
4,411
73
3,000
4,232
3,307
813
166
3,052
294
10,248
129
78
32
13
359
796
283
60
7
0
663
27
2,151
354
-12.8%
44,362
96,748
-54.5%
6.6%
11.9%
17.6%
-44.3%
-66.7%
A Report on Budgets, Workloads, and Assessment Appeals Activities 2004-05
TABLE K
ASSESSMENT APPEALS ACTIVITY FOR THE 2004-05 FISCAL YEAR
Total
Number of
Appeals
to be
Resolved
(1)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
10,095
Totals
96,748
68
170
97
39
1,836
8
155
428
110
87
76
1,108
81
22
18
31,277
146
1,217
0
99
357
8
51
472
272
82
9,728
524
3,569
4,411
73
3,000
4,232
3,307
813
166
3,052
294
10,248
129
78
32
13
359
796
283
60
7
663
27
2,151
354
Withdrawn
(2)
No
Show
(3)
2,123 1,190
No Response
23
12
20
9
34
4
5
9
935
84
0
1
31
16
244
5
No Response
19
15
52
2
23
1
213
64
20
1
8
0
2
0
11,418 2,147
48
4
883
N/A
0
0
26
12
94
33
1
0
1
0
212
22
58
2
36
2
1,998
199
248
4
No Response
1,256
402
979
34
9
0
905
330
1,720
205
1,198
52
273
7
103
4
745
58
152
12
2,819
516
63
0
43
7
29
0
11
0
88
16
271
10
80
5
13
11
2
1
No Response
208
N/A
12
0
732
46
118
8
No Response
30,604
5,562
Invalid
(4)
Resolved
by
Stipulations
(5)
Number of Appeals Heard
Assessment
Assessment
Assessment
Reduced
Sustained
Increased
(6)
(7)
(8)
1,021
774
135
42
0
1
5
0
0
0
0
1
2
9
26
0
25
86
3
43
82
5
3
31
0
17
0
0
50
4
5
4
0
11
4
4
45
0
0
0
0
0
0
0
0
31
2
0
6
5
0
0
982
10
N/A
0
0
1
0
5
0
0
0
515
5
11
7
8
27
17
3
0
192
25
15
0
42
34
0
21
29
28
1
179
53
4
0
0
0
13
0
0
5,222
2
6
0
2
19
0
0
9
1
3
1,879
10
3
0
3
0
5
2
0
1,046
1
5
0
1
0
0
0
5
0
1
90
23
0
0
0
0
0
0
0
95
0
0
0
0
0
0
0
0
0
0
0
1
234
56
0
137
164
123
39
2
0
0
N/A
0
0
1
0
2
8
5
0
0
167
9
0
292
289
10
137
8
430
59
1,826
18
6
0
0
39
204
45
14
2
21
8
0
238
48
264
9
3
40
0
76
2
3
1
1
2
7
1
3
0
18
11
0
131
41
36
3
6
14
1
72
5
3
0
1
0
14
14
5
0
0
7
0
8
0
0
0
0
1
0
N/A
0
0
0
0
0
10
0
0
0
N/A
0
3
6
50
4
152
59
32
0
17
8
102
1
11
24
0
0
0
3
3,372
5,560
8,195
1,817
125
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 16
TOTAL
NO. OF
APPEALS
RESOLVED
(9)
Outstanding
Appeals
Carried Over
to Next
Fiscal Year
(10)
5,285
0
54
68
73
39
1,133
8
95
428
0
83
63
35
310
61
13
2
21,102
90
909
0
83
181
1
27
277
89
43
4,860
344
0
2,098
1,104
9
2,041
2,467
1,683
468
126
1,288
224
5,309
88
62
31
13
147
524
150
46
5
0
392
17
961
226
0
4,810
0
14
102
24
0
703
0
60
0
0
27
24
41
798
20
9
16
10,175
56
308
0
16
176
7
24
195
183
39
4,868
180
0
1,471
3,307
64
959
1,765
1,624
345
40
1,764
70
4,939
41
16
1
0
212
272
133
14
2
0
271
10
1,190
128
0
55,235
41,513
SECTION IV
APPENDICES
A Report on Budgets, Workloads, and Assessment Appeals Activities 2004-05
ITEMIZATION OF OTHER INCOME
(Table A, Column 9)
Only the counties listed provided an itemization of other income.
BUTTE
Audits performed for other counties
YOLO
ACO account to purchase server
HUMBOLDT
Contract audit fees
Real property non-filing fee
MARIN
Lot splits
Parcel mergers/combinations
NAPA
Mapping services fees
SAN BENITO
Historical aircraft filing fees
Land Conservation Act fees
SAN BERNARDINO
Interest and penalties on delinquent taxes
Special assessments/COS penalties
PIMS access (non-county)
Data sales – List/label/tape
SANTA CLARA
Open space subvention
Proposition 90 application fees
SONOMA
Public services (e.g., title research, voluntary
mergers, informal segregations, subpoena
fees, certifying documents)
Miscellaneous revenue and reimbursements
STANISLAUS
Penalty for failure to file change in ownership
form
Special assessments
VENTURA
Reassessment exclusion deferred filing fees
LAFCO fees
Page 17
APPENDIX 1
APPENDIX 2
STATE OF CALIFORNIA
BETTY T. YEE
Acting Member
First District, San Francisco
STATE BOARD OF EQUALIZATION
PROPERTY AND SPECIAL TAXES DEPARTMENT
450 N STREET, SACRAMENTO, CALIFORNIA
PO BOX 942879, SACRAMENTO, CALIFORNIA 94279-0064
916 445-4982 z FAX 916 323-8765
BILL LEONARD
Second District, Sacramento/Ontario
www.boe.ca.gov
CLAUDE PARRISH
Third District, Long Beach
JOHN CHIANG
Fourth District, Los Angeles
STEVE WESTLY
State Controller, Sacramento
September 30, 2005
RAMON J. HIRSIG
Executive Director
CAO 2005/017
TO COUNTY ASSESSORS ONLY:
BUDGET, STAFF, ASSESSMENT ROLL, AND APPEALS DATA
Enclosed is the Board's annual questionnaire requesting budget, staff, assessment roll, and
appeals data. We use these data to prepare the annual "Report on Budgets, Workloads, and
Assessment Appeals Activities." Please return the completed questionnaire to Glenna Schultz by
Monday, October 31, 2005.
The primary purpose of this report is to assist county assessors in staffing, budgeting, and other
administrative decisions. Thus, please complete the questionnaire with information from the
2004-05 fiscal year, which should be the most current complete fiscal year data that are
available.
The questionnaire is also available in a Microsoft Excel spreadsheet. To request an electronic
version of the spreadsheet, please send an e-mail to Ms. Schultz at [email protected].
If you have any questions, please contact her in the Real Property Technical Services Unit at
916-324-5836.
Sincerely,
/s/ David J. Gau
David J. Gau
Deputy Director
Property and Special Taxes Department
DJG:grs
Enclosure
Page 18
APPENDIX 2
County No.:________
State Board of Equalization, Assessment Policy and Standards Division
BUDGET, STAFF, AND ASSESSMENT ROLL DATA 2004-05
BUDGET, STAFF, AND ASSESSMENT ROLL DATA
JULY 1, 2004 - JUNE 30, 2005
We are requesting data based on a fiscal year unless otherwise specified. We realize that your systems
and roll procedures may not directly provide the information to answer all the questions. If necessary,
estimate your answers or just provide totals. Please provide any additional notes you feel will clarify your
response. For multi-function offices, provide data for only the assessor's function.
TABLE A
ASSESSOR'S BUDGET DATA & COSTS OF SELECTED PROGRAMS
EXPENSES
1 Base salaries and wages (do not include benefits or PTAGP* funds)
2 Benefits
3 Services from other county departments (such as janitorial, data processing,
etc.)
4 Other (do not include PTAGP funds)
5 Gross Budget (Sum of Lines 1 through 4)
$
$
$
$
$
INCOME OR OFFSETTING SERVICES
6
7
8
9
Services to other county departments
Map sales, fees for property characteristics, appraisal copies and information
Property and supplemental taxes administration fees
Other that is not included above (If this amount is more than $1,000, please
itemize on the last page under "Comments" or on a separate sheet. Do not
include PTAGP funds)
10 Total Income or Offsetting Services (Sum of Lines 6 through 9)
$
$
$
11 NET BUDGET (Subtract Line 10 from Line 5.)
$
$
$
PROPERTY TAX ADMINISTRATION GRANT PROGRAM (PTAGP) *
12 Did your county contract with Department of Finance for PTAGP funds?
13 If yes, amount of funds allocated for 2004-05 Fiscal Year
Yes
No
$
* 2002-03 was the first year for the Property Tax Administration Grant Program (PTAGP), codified in
Revenue and Taxation Code section 95.35. The Property Tax Administration Loan Program (PTALP),
codified in section 95.31, ended with the 2001-02 fiscal year.
Page 19
Contact Person _______________
Telephone Number (_____) _______________
APPENDIX 2
County No.:________
State Board of Equalization, Assessment Policy and Standards Division
BUDGET, STAFF, AND ASSESSMENT ROLL DATA 2004-05
TABLE B
BUDGETED STAFF
as of July 1, 2004
(Person-Years)
Budgeted
Permanent
Positions 2
Position 1
Assessor/other managers 4
Budgeted
Temporary
Positions 3
Real property appraisers
Business property auditor-appraisers
Cadastral draftspersons (mapping)
Computer programmers, analysts, technicians
Other technical/professional not included above (e.g.,
oil/gas specialists)
Clerical
TOTAL
Please include positions funded by the PTAGP.
1
List positions under primary duty. For example, a mapper who occasionally works on computers would still be classified
under cadastral draftspersons.
2
Budgeted and authorized permanent positions only. Temporary positions are separately accounted for in the last column.
3
Budgeted and authorized temporary positions (seasonal or emergency employees). Do not include permanent positions.
Figures entered should represent full time equivalents (person-years, not days; for example, 1800 hours equals one person
year).
4
"Managers" includes staff above the level of first-line supervisors. "Supervising appraisers" should be included in the Real
Property Appraisers category; "supervising auditor-appraisers" should be included with the Business Property AuditorAppraisers, etc.
Page 20
Contact Person _______________
Telephone Number (_____) _______________
APPENDIX 2
County No.:________
State Board of Equalization, Assessment Policy and Standards Division
BUDGET, STAFF, AND ASSESSMENT ROLL DATA 2004-05
TABLE C
DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPE
as of July 1, 2004
This is a snapshot of your roll at the beginning of the year. Please fill this out as best as it fits your
county. There is no wrong answer as your county may not have certain property types.
§601 SECURED ROLL 5
1
2
3
4
5
RESIDENTIAL
Single family residences (include PUDs, condominiums)
Manufactured homes
Multi-family residences
Vacant land (zoned residential)
TOTAL (Sum of Lines 1 through 4)
No. of Parcels
COMMERCIAL/INDUSTRIAL
6 Improved
7 Vacant land (zoned commercial)
8 TOTAL (Sum of Lines 6 and 7)
9
10
11
12
13
14
RURAL/AGRICULTURAL
Agricultural (row crops, trees, vines, etc.)
Agricultural improvements (barn, dairy, etc.)
Restricted (such as open space [CLCA], TPZ)
Vacant (such as grazing, desert, unused acreage)
Other rural not included above
TOTAL (Sum of Lines 9 through 13)
15
16
17
18
SECURED MISCELLANEOUS
Possessory interests (secured)
Oil, gas, and mineral
Other secured not included in Lines 1 through 16
TOTAL (Sum of Lines 15 through 17)
19 TOTAL SECURED ROLL UNITS (Sum of Lines 5, 8, 14, and 18)
(continued)
5
If a parcel has more than one use, count it under the majority use.
Page 21
Contact Person _______________
Telephone Number (_____) _______________
APPENDIX 2
County No.:________
State Board of Equalization, Assessment Policy and Standards Division
BUDGET, STAFF, AND ASSESSMENT ROLL DATA 2004-05
TABLE C
DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPE (continued)
20
21
22
23
24
25
26
27
28
UNSECURED ROLL
Total aircraft (general and certificated)
Vessels
Personal property/fixtures (include leased equipment; count multiple
locations under the same taxpayer as one.)
Possessory interests (Unsecured)
Manufactured home accessories
Leasehold improvements (foreign improvements--improvements on land
owned by others; if a leasehold improvement also has business personal
property located in it under the same taxpayer, count as one in this category.)
Escape assessments from prior years' rolls
Other (any unsecured not included above)
TOTAL UNSECURED ROLL UNITS (Sum of Lines 20 through 27)
No. of Units
29 GRAND TOTAL LOCAL ROLL UNITS (Sum of Lines 19 and 28)
Page 22
Contact Person _______________
Telephone Number (_____) _______________
APPENDIX 2
County No.:________
State Board of Equalization, Assessment Policy and Standards Division
BUDGET, STAFF, AND ASSESSMENT ROLL DATA 2004-05
TABLE D
RELATED WORKLOAD INDICATORS
REAL PROPERTY ASSESSMENTS
CHANGE IN OWNERSHIP
No. of Parcels
1 Number of reappraisable transfers of single family residences/manufactured
homes
2 Number of reappraisable transfers of multi-family residences
3 Number of reappraisable transfers of commercial/industrial properties
4 Number of reappraisable transfers of all other property types
5 Total Number of Reappraisable Transfers (sum of lines 1 – 4)
NEW CONSTRUCTION
6 Number of jurisdictions issuing building permits
7 Number of building permits received
8 Number of new assessments from new construction
PROPOSITION 8
9 Total number of parcels with Proposition 8 assessments
10 Are any Prop. 8 parcels done by automatic program such as computer regression
analysis as opposed to those actually reviewed individually by an appraiser?
11 If yes, what percentage of total parcels (Line 9) are done automatically?
No
Yes
%
ANNUAL VALUATION
12
13
14
15
16
Oil/Gas
Restricted – California Land Conservation Act, TPZ
Restricted – Historical properties (Mills Act)
Section 11 (government-owned property located outside its boundaries)
Other real property that is annually valued (but not included above)
MISCELLANEOUS
17 Number of properties affected by misfortune or calamity (§170)
18 § 68 Number of requests to transfer base year value to replacement property (e.g.,
property purchased to replace government-acquired property)
19 § 69.5 Claims filed (Propositions 60, 90, or 110, base year value transfers for
persons over age 55 or disabled)
20 § 63.1 Claims filed (Propositions 58 or 193, parent-child or grandparent-tograndchild transfers)
21 Property splits and combinations (e.g., parcel A is split into parcels B and C—
count as two; parcels D and E are combined into parcel F—count as one.)
22 New subdivision lots (Total of new parcel numbers created from recorded tract
maps, parcel maps, condominium maps, and record of surveys.)
23 Real property roll corrections processed in 2004-05 for all rolls
(continued)
Page 23
Contact Person _______________
Telephone Number (_____) _______________
APPENDIX 2
County No.:________
State Board of Equalization, Assessment Policy and Standards Division
BUDGET, STAFF, AND ASSESSMENT ROLL DATA 2004-05
TABLE D
RELATED WORKLOAD INDICATORS (continued)
No. of Units
BUSINESS PROPERTY ASSESSMENTS
24 Vessels (Include only vessels that are assessed; exclude low-valued vessels that
are not assessed. Include documented vessels assessed pursuant to R&T §227 and
vessels reported on the Vessel Property Statement.)
25 General aircraft (exclude exempt historical aircraft.)
26 §1150 Certificated aircraft assessments 6 (commercial freight or passenger aircraft)
27 Direct billing appraisals
28 Business property field appraisals (§501 estimates of non-filing taxpayers)
29 Annual racehorse tax returns mailed
30 Property statements that result in assessments (excluding Lines 24 through 29)
31 Property statements that did not result in assessments (e. g., too small to assess)
32 Business property roll corrections processed in 2004-05 for all rolls
33 Other business property assessments not included above
34 Total Business Property Assessments (Sum of Lines 24 through 33)
35 Vessel property statements (for vessels that cost over $100,000)
MANDATORY AUDITS
36 Total number of Mandatory Audits Accounts 7 as of July 1, 2004
Number of Accounts
37
38
39
40
41
42
43
44
45
Mandatory audits due in 2004-05
Mandatory audits assigned, but not due
Nonmandatory audits assigned this fiscal year
Other audits assigned (e.g., contract for other counties)
Audits carried over from prior fiscal years that are not included above
Potential 2004-05 Workload (sum of Lines 37 through 41)
Audits completed this fiscal year
Audits waived this fiscal year
TOTAL AUDITS COMPLETED AND WAIVED (sum of Lines 43 and
44)
46 Audits Carried Over to Next Fiscal Year (subtract Line 45 from Line 42)
6
One commercial airline reports all its aircraft by make and model. One assessment is for each group of make and model
aircraft for each airline. (For example: Acme Airline has Boeing 767-200, Boeing 747-400, and McDonnell-Douglas DC-10
aircraft flown into an airport. This would count as three assessments, i.e., units.)
7
For taxpayers owning or possessing tangible business personal property and fixtures with a full cash value of $400,000 or
more for four consecutive years, section 469 requires an audit at least once in a four-year period. If the assessee owns other
businesses in the county, all the assessments of personal property and fixtures must be accumulated to determine whether the
business is subject to mandatory audit. Therefore, count multiple locations under the same taxpayer as one. For example, if a
taxpayer has five locations and each location exceeds the $400,000 threshold, this counts as one account (not five).
Page 24
Contact Person _______________
Telephone Number (_____) _______________
APPENDIX 2
County No.:________
State Board of Equalization, Assessment Policy and Standards Division
BUDGET, STAFF, AND ASSESSMENT ROLL DATA 2004-05
TABLE E
ASSESSMENT APPEALS BOARDS
Does your county Board of Supervisors sit as a local board of equalization?
If no, indicate the number of assessment appeals boards appointed by the Board of
Supervisors (not the number of members on a board).
Indicate the number of hearing officers, if any. (Do not include members of either
the Board of Supervisors or the assessment appeals board unless they are also
appointed hearing officers.)
Yes
No
ASSESSMENT APPEALS ACTIVITY
Distribution of Appeal Applications by Property Type
Number of
Applications
Filed during the
2004-05
Fiscal Year
1
2
3
4
Number of real property residential appeal applications
Number of real property commercial/industrial appeal applications *
Number of real property rural appeal applications *
Number of business property appeal applications (e.g., personal property and
fixtures)
5 Number of other appeal applications (not included above)
6 Total Number of Appeal Applications (Sum of lines 1-5)
7 Number of Appeal Applications Held Over From Previous Years
(This figure should be the same as reported on Line 17 in last year's report.)
APPEAL APPLICATIONS RESOLVED IN 2004-05
8
9
10
11
12
13
14
15
16
17
Total number of applications awaiting hearing (Sum of lines 6 and 7)
Number of applications withdrawn
Number of applications with no appearance by applicants
Number of invalid applications (filed but later deemed invalid)
Number of applications resolved by stipulations
(do not include in lines 12-14)
Number of applications heard, assessment reduced (no stipulations)
Number of applications heard, assessment sustained
Number of applications heard, assessment increased
Total Number of Applications Resolved in 2004-05 (Sum of Lines 9
through 15)
Outstanding Applications Carried Over to Next Fiscal Year (subtract line
16 from line 8)
* If it is a total property appeal, then count it as a real property item.
Page 25
Contact Person _______________
Telephone Number (_____) _______________
APPENDIX 2
County No.:________
State Board of Equalization, Assessment Policy and Standards Division
BUDGET, STAFF, AND ASSESSMENT ROLL DATA 2004-05
COMMENTS
Page 26
Contact Person _______________
Telephone Number (_____) _______________