A R B , W

A REPORT ON B UDGETS,
WORKLOADS, AND ASSESSMENT
APPEALS ACTIVITIES IN
CALIFORNIA ASSESSORS’ OFFICES
2003-04
JANUARY 2005
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, 2003-04
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 2003-04 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 2003-04
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 2003-04 fiscal year.
However, the 2003-04 roll was prepared in the 2002 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-four of
the 58 counties reported data; Alpine, Glenn, Plumas, and Sierra Counties did not provide any data
for 2003-04. 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 2003-04
TABLE A
BUDGET DATA & COSTS OF SELECTED PROGRAMS
Base
Salaries
and
Wages
(1)
Expenses
Cost of
Services
From Other
Benefits
Depts.
(2)
(3)
Other
Costs
2003-04
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
$9,121,227 $4,176,020 $3,127,398 $1,007,747
$17,432,392 $19,198
No Response
$0
$463,523
$146,523
$50,838
$122,825
$783,709
-$2,116,944
$824,289
$46,104
$376,752
$3,364,089
N/A
$767,292
$187,089
$0
$51,795
$1,006,176
$3,593
$404,402
$230,608
$0
$111,482
$746,492
$0
$7,255,873 $3,737,059
$860,506
$251,327
$12,104,765 $348,470
$328,265
$130,387
$55,377
$27,475
$541,504
$0
$2,404,711
-$457,162
$93,809
$2,955,682
$150
$5,630,973 $1,971,847
$986,135
$277,286
$8,866,241 $11,861
No Response
$0
$1,181,952
$306,771
$93,825
$166,952
$1,749,500
In #7
$978,808
$346,500
$51,469
$62,319
$1,439,096
$0
$391,897
$197,946
N/A
$136,138
$725,981
$0
$4,628,809 $2,216,816 $1,284,101
$340,877
$8,470,603 $54,049
$883,082
$221,997
$138,671
$160,934
$1,404,684
$0
$790,577
-$12,500
$34,417
$837,494
$8,205
$394,286
$109,030
$0
$27,785
$531,101
$500
$62,846,249 $26,211,751 $11,352,000 $14,634,000 $115,044,000 $116,000
$1,247,157
$361,011
-$6,144
$1,614,312
-$3,507,985 $1,043,544
$588,773
$257,981
$5,398,283
N/A
$390,822
$189,771
-$16,400
$596,993
-$935,516
$388,846
$0
$54,069
$1,378,431
-$1,486,069
$755,070
-$377,054
$2,618,193
$0
$249,421
$101,213
$0
$34,710
$385,344
$0
$607,789
$176,307
$0
$0
$784,096
$0
$2,135,592
$771,783
$180,566
$217,526
$3,305,467
$0
$1,277,723
$279,395
$295,951
$63,780
$1,916,849
$0
$1,020,171
$398,538
$213,242
$98,508
$1,730,459
$0
$18,891,625 $4,773,263 $3,253,493 $2,010,176
$28,928,557
$0
$3,986,667 $1,347,086
$12,610
$638,274
$5,984,637 $124,119
No Response
$0
$11,449,632 $3,892,970 $2,268,071
$0
$17,610,673 $13,623
$7,519,346 $3,074,546
$516,944 $2,179,626
$13,290,462
$0
$776,432
$222,369
$0
$62,500
$1,061,301
$0
$6,984,615 $2,508,776 $1,018,773
$474,279
$10,986,443
$0
$13,783,837 $6,404,972
$0 $7,068,454
$27,257,263
N/A
$6,326,814 $1,277,781
$970,456
$201,794
$8,776,845
-$4,264,054 $1,516,645
$138,112
$540,769
$6,459,580
$0
$3,913,768 $1,287,879
$309,939
$256,684
$5,768,270
N/A
$5,043,725 $2,106,537
$769,104
$319,656
$8,239,022
$0
$3,454,475 $1,725,983
$382,628
$246,758
$5,809,844
$0
$14,210,322 $4,915,760
$688,396
$899,063
$20,713,541
$0
$1,610,626
$502,477
$0
$435,197
$2,548,300
$0
$1,642,578
$551,808
$362,141
$133,189
$2,689,716 $105,055
No Response
$0
$793,251
$233,804
$39,460
$267,194
$1,333,709
$0
$2,043,072
$832,518
$596,417
$137,558
$3,609,565
$0
$3,523,098 $1,513,124
$507,318
$696,674
$6,240,214
$0
$2,300,707
$899,466
$215,446
$329,629
$3,745,248
$0
$957,537
$341,343
$224,922
$84,255
$1,608,057
$0
$698,970
$245,603
$0
$0
$944,573
$0
$204,851
$15,397
--$220,248
-$2,342,899
$779,677 $1,147,534
$96,583
$4,366,693
-$571,207
$193,108
$0
$0
$764,315
$0
$5,295,208 $2,219,743 $1,392,543
$359,431
$9,266,925
$8,539
$1,052,489
$284,616
$159,384
$95,806
$1,592,295
-$748,712
$144,852
$75,876
$146,572
$1,116,012
$0
Totals
$237,837,632 $89,292,214 $34,844,185 $36,690,213 $398,664,244 $813,362
Income or Offsetting Services
Map Sales,
Property/
Fees for Prop.
Supp. Tax
Characteristics,
Admin.
Copies, & Info.
Fees
(7)
Other*
(9)
(10)
$76,972
$6,924,534
$0
$2,725
$20,033
$16,477
$7,800
$279,420
$0
$28,428
$75,490
$0
$898,796
$177,039
$155,600
$1,399,250
$0
$616,664
$2,325,975
$2,969
$42,000
$2,141
$100
$8,325
$0
$1,708
$0
$103,636
$55,198
$967
$19,387
$131,800
$8,021
$7,885
$75,000
$26,271
$31,055
$12,496
$8,563
$2,082
$5,780
$1,425
$19,054
$24,703
$33,712
$262,670
$75,398
$410,609
$65,256
$0
$1,513,924
$429,165
$113,385
$12,000
$42,758,000
-$1,048,833
-$30,798
$842,944
$5,263
$0
$800,161
$0
$0
$6,523,642
$2,620,106
$10,289
$0
$5,626
$10,395
$1,000
-$320
$2,792,000
-$7,995
-$0
$25
$0
$3,652
$51,924
$55,000
$0
-$0
$239,592
$101,895
$5,000
$30,000
$284,255
-$59,506
$42,267
$15,300
$52,437
$142,302
In #9
$32,998
$10,106,455
$6,250,401
$240,000
$0
$9,717,149
-$144
$0
$3,689,398
$2,168,724
$7,984,865
$1,060,660
$710,463
$0
$0
$3,100
$333,210
N/A
-$168
$128,348
$5,000
$48,235
$375,563
$75,000
$399
$8,310
$214,921
$22,846
$24,165
$16,348
$46,887
$6,101
$75,781
$16,282
$26,553
$62,567
$8,000
$130,776
$851,106
$580,000
$712,175
$0
$144,110
$17,840
$0
$0
$2,110,591
$921,954
$137,861
$0
$64,296
$112,547
$16,524
$0
$0
--$0
$0
$684
$0
$2,946,761 $117,206,616
* 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)
2003-04
NET
BUDGET
$10,411,688
$0
$778,015
$2,403,260
$806,926
$582,992
$10,069,300
$541,504
$2,308,732
$6,452,915
$0
$1,224,966
$1,318,642
$719,388
$6,872,848
$842,719
$707,883
$510,396
$69,303,000
$1,588,041
$4,310,400
$584,497
$1,339,070
$1,773,142
$374,301
$779,019
$2,434,328
$1,837,146
$1,696,747
$22,142,245
$3,165,014
$0
$7,251,003
$6,938,166
$813,201
$10,623,233
$17,255,859
$8,776,845
$6,399,762
$5,597,655
$4,529,324
$3,540,448
$12,210,811
$1,412,640
$1,840,801
$0
$1,194,623
$2,479,242
$5,524,821
$2,992,384
$1,591,709
$753,576
$196,307
$4,290,912
$748,033
$7,121,242
$607,090
$970,151
$4,158,543 $273,538,962
A Report on Budgets, Workloads, and Assessment Appeals Activities 2003-04
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
$612,751
No Response
$210,806
$231,673
No
$1,222,318
$169,805
$117,376
$75,150
$13,920,000
$212,991
No
No
$160,435
$298,004
$24,022
$47,778
$795,819
$366,020
$234,292
$6,826,325
$628,047
No Response
$1,991,211
$1,554,245
$138,000
$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 Response
$61,164
$469,207
$1,035,049
$866,155
$147,436
$97,222
No
$501,907
$126,067
$1,477,789
$278,309
$88,968
4
$58,516,154
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 2003-04
TABLE C
BUDGETED PERMANENT POSITIONS
(As of July 1, 2003)
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
3
3
3
1
8
3
3
4
No Response
3
2
2
7
5
2
2
61
3
3.7
1
2
5
2
1
4
3
5
7
5
No Response
15
8
2
7
22
8
5
3
4
7
12
5
5
No Response
3
3
6
3
4
3
1.5
6
3
12
3
3
316.2
Drafting/
Mapping
(4)
Computer
Analysts,
etc.
(5)
Other
Tech. &
Pro.
(6)
Clerical
(7)
60
30
6
5
16
63.585
3
18
5
3
51
2
15
47
1
4
1
0
11
1
2
14
1
3
1.5
1
7
0.5
3
10
0
1
0.5
0
3
0
2
2
0
0
0
1
11
0.5
2
1
3.5
20
6
4
46
2
9
60
11
9
1
42
8.35
7
3
376
14
25
4
11
12
2
7
19
9
9.75
101
26
3
3
1
14
1
2
1
179
3
6
0
2
6
1
1
7
3
1
58
5
1
2
1
5
2
1
1
39
3
2.5
1
1
1
1
1
2
2
2
15
6
0
1
0
3
0
0
1
97
0
2.2
0
0
0
In #4
0
1
0
0
14
3
5
0
0
1
1
4
0
55
0
0
0
0
5
0
0
0
2
0
11
12
9
8
3.6
39
6
0.6
2.5
695
13
19.4
6
7
9.25
2
4
24
6.75
13.75
131
28
92
66
4
56
107
39
30
29
39
25
72
11
16
23
21
2
21
26
20
11
7
13
7
50
4
5
13
4
1
7
20
1
7
5
2
4
8
3
2
11
12
0
7
1
3
4
4
0
7
28
1
1
0
0
0
43
52
0
12
24
0
0
18
3
1
97
52
5
48
104
33
30
15
22
20
94
12
13
8
18
26
25
5
5
0
25
4
49
6
5
0
5
8
9
2
1
0
7
1
15
4
2
2
4
6
4
1
1
1
5
1
4
2
1
0
0
3.6
3
0
1
0
0
0
4
1
0
0
0
0
2
0
0
0
0
0
23
0
0
8
12
37
16
8.5
8
1
18
5
29
10
6.5
1,663.1
625.0
231.5
227.3
305.5
1,945.94
03-04
TOTAL
STAFF
(8)
02-03
Total
Staff
(9)
%
Change
From
01-02
to 02-03
(10)
189.585
189.585
0%
189.585
0 No Response
No Response
11.5
9.5
21%
11
49
49
0%
49
17
17
0%
15.5
10
10.6
-6%
11
137
137
0%
140
9
9
0%
9
36
36
0%
42
138
138
0%
138
0
10
-100%
10
32
32
0%
36
25
25
0%
27
8.6
10
-14%
10
111
111
0%
111
23.35
22.75
3%
24
16.6
17.6
-6%
17.6
10.5
10.5
0%
10
1,502
1,502
0%
1,498
36
31
16%
36
58.8
59.2
-1%
64
12
11
9%
11
23
22
5%
24
38.25
39
-2%
39
8
8
0%
8
14
14
0%
13
57
56
2%
55
25.75
25.75
0%
24.75
31.5
31.25
1%
31
337
337
0%
332
85
85
0%
84
0 No Response
No Response
251
243
3%
251
163
163
0%
164
14
14
0%
14
189
198
-5%
205
332
331
0%
329
104
106
-2%
116
99
100.5
-1%
99
87
87
0%
89
80
80
0%
84
70
68
3%
79
282
280
1%
251
39
33
18%
33
43
43
0%
43
0
5.7 -100%
5.7
21
21
0%
21
42
40
5%
40
86.6
82.6
5%
82.6
62
66
-6%
67
20.5
21.5
-5%
24
19
17
12%
19
3.5
3.5
No Response
61
60
2%
60
14
16
-13%
15
136
136
0%
136
26
27
-4%
27
17.5
17.5
0%
15.5
5,314.54
5,312.535
0%
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
01-02
Total
Staff
(11)
5,343.735
%
Change
From
00-01
to 01-02
(12)
0%
-14%
0%
10%
-4%
-2%
0%
-14%
0%
0%
-11%
-7%
0%
0%
-5%
0%
5%
0%
-14%
-8%
0%
-8%
0%
0%
8%
2%
4%
1%
2%
1%
-3%
-1%
0%
-3%
1%
-9%
2%
-2%
-5%
-14%
12%
0%
0%
0%
0%
0%
0%
-1%
-10%
-11%
0%
0%
7%
0%
0%
13%
-1%
A Report on Budgets, Workloads, and Assessment Appeals Activities 2003-04
TABLE D
BUDGETED TEMPORARY POSITIONS
(As of July 1, 2003)
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
0
-No Response
0
0
0
--0
0
0
0
1
-0
0
No Response
0
-0
0
---N/A
0
---1
Business
Property
AuditorAppraisers
(3)
Computer
Analysts,
etc.
(5)
Drafting/
Mapping
(4)
Other
Technical/
Professional
(6)
Clerical
(7)
TOTAL
(8)
--
--
--
--
--
--
1
-1
-1
0
0
0
0
-0
-0
0
1
0
0
-1
-1
0
0
0
0
-0
-0
0
0
0
0
-0
-0
0
0
0
0
-0
-0
0
5
6
2
0
-0
--0
4
0
-0
0
---0
0.5
0
4
--
1
0
-0
--0
7
0
-1
0
---0
0
0.11
1
--
0
0
-0
--0
0
0
-0
0
---0
0
0.11
0
--
0
0
-0
--0
0
0
-0
0
---0
0
0.28
0
--
1
0
-0
--0
0
0.333
-0
0
---0
0
0
0
--
0
9
-2
--0.5
2
0
-0
1
---0
0
0
10
--
0
0
0.5
--0
0
0
5
3
-0
0
0
0
0
--0
0
0
4
1
-0
0
0
0
0
--0
0
0
0
1
-2
0
0
0
0
--0
0
0
2
0
-0
0
0
0
0
--0
2
0
0
0
-0
0
1
16
0
--2
2
0
7
5
-0
4
0
-0
0
----1
----
0.5
-0
0
----0
----
0
-0
0
----0
----
0
-0
0
----0
----
0
-0
1
----0
----
0
-2
3
----0
----
0
0
1
0
2
0
2
0
6
6
0
4
9
0
2
0
0
0.5
13
0.333
0
1
1
0
0
0
0
0.5
0.5
15
0
0
1
16
0.5
0
0
2
4
0
18
11
0
2
4
0
0.5
0
2
4
0
0
0
0
1
0
0
0
23
16.61
5.11
2.28
4.333
77.5
129.833
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 4
SECTION II
LOCAL ROLL
AND
WORKLOAD
STATISTICS
A Report on Budgets, Workloads, and Assessment Appeals Activities 2003-04
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
$2,647,817
$16,190
$139,720
$547,953
$79,094
$124,233
$3,299,018
$37,084
$205,446
$1,996,354
$96,096
$188,695
$246,371
$77,494
$3,320,346
$363,030
$79,392
$158,797
$13,678,618
$307,637
$360,260
$83,103
$169,524
$310,131
$163,807
$59,958
$1,518,981
$189,477
$236,921
$4,323,560
$736,764
$352,604
$2,565,142
$1,733,952
$86,692
$4,067,627
$7,000,354
$2,410,702
$1,340,919
$2,620,719
$1,238,382
$726,740
$3,318,618
$249,460
$645,635
$40,758
$229,145
$557,617
$644,652
$382,169
$471,896
$182,646
$21,718
$496,319
$94,049
$1,376,662
$415,837
$212,651
$129,706,083
$428,116
$2,737,742
$11,388,222
$4,170,697
$1,646,731
$101,602,944
$1,110,614
$16,793,802
$36,060,036
$1,578,282
$6,747,192
$6,364,508
$2,099,473
$41,703,496
$4,939,105
$4,115,519
$1,376,002
$661,930,024
$6,578,841
$37,746,948
$1,256,291
$6,483,055
$10,807,059
$622,009
$2,773,627
$33,135,657
$16,528,140
$10,069,859
$266,530,724
$33,896,821
$2,305,294
$115,158,682
$78,519,585
$4,728,240
$92,745,938
$237,109,044
$89,163,914
$35,805,029
$24,259,769
$90,759,073
$38,319,698
$195,157,199
$23,380,540
$9,766,027
$371,636
$2,620,549
$28,595,366
$45,433,402
$25,049,990
$4,763,648
$2,907,150
$750,146
$16,652,999
$4,219,838
$67,709,287
$12,036,619
$2,472,570
$10,237,364
$25,039
$90,798
$635,803
$91,697
$125,814
$4,118,772
$46,232
$422,966
$2,496,097
$71,219
$389,977
$622,480
$543,024
$2,209,377
$227,010
$122,794
$103,394
$41,888,076
$296,317
$1,305,582
$45,161
$254,041
$820,071
$23,548
$265,169
$1,595,588
$685,053
$257,274
$17,461,448
$1,209,900
$68,975
$5,249,603
$4,032,267
$188,218
$6,971,628
$12,307,178
$7,245,554
$2,297,701
$844,645
$9,864,493
$2,414,708
$22,348,351
$785,313
$602,610
$29,081
$194,598
$1,212,350
$2,186,395
$1,439,379
$468,484
$118,659
$37,976
$886,475
$146,837
$3,262,322
$809,824
$195,222
$142,591,264
$469,345
$2,968,260
$12,571,978
$4,341,488
$1,896,778
$109,020,734
$1,193,930
$17,422,214
$40,552,487
$1,745,597
$7,325,864
$7,233,359
$2,719,991
$47,233,219
$5,529,145
$4,317,705
$1,638,193
$717,496,718
$7,182,795
$39,412,790
$1,384,555
$6,906,620
$11,937,261
$809,364
$3,098,754
$36,250,226
$17,402,670
$10,564,054
$288,315,732
$35,843,485
$2,726,873
$122,973,427
$84,285,804
$5,003,150
$103,785,193
$256,416,576
$98,820,170
$39,443,649
$27,725,133
$101,861,948
$41,461,146
$220,824,168
$24,415,313
$11,014,272
$441,475
$3,044,292
$30,365,333
$48,264,449
$26,871,538
$5,704,028
$3,208,455
$809,840
$18,035,793
$4,460,724
$72,348,271
$13,262,280
$2,880,443
Totals
$69,245,536
$2,713,688,851
$174,895,931
$2,957,830,318
Secured
Roll
Units
(5)
408,257
TOTAL
ROLL
UNITS
(7)
44,197
134,069
174,923
143,043
30,118
41,928
12,579
134,379
37,655
243,442
52,843
24,321
53,957
No Response
3,182
9,066
3,361
1,612
48,551
1,151
10,415
43,329
No Response
8,310
6,245
2,189
22,713
5,124
12,674
1,118
320,500
6,298
16,438
1,441
10,767
7,559
1,052
1,493
20,447
6,696
6,624
165,814
13,202
No Response
54,135
50,795
2,284
41,961
191,233
36,743
24,379
13,540
20,518
27,340
95,304
9,285
12,825
No Response
2,579
9,941
30,996
24,861
12,064
3,275
3,377
20,224
4,004
51,629
7,079
3,531
462,214
0
24,848
100,919
46,525
14,346
381,191
16,382
123,721
295,658
0
82,414
80,787
18,811
404,908
47,927
75,608
25,004
2,614,466
56,752
108,916
14,448
46,344
79,241
28,499
17,398
138,143
55,059
63,336
1,007,852
154,976
0
791,348
481,968
21,699
766,083
1,103,430
222,370
217,267
144,848
238,077
150,181
548,274
106,347
105,171
0
46,776
144,010
205,919
167,904
42,182
45,203
15,956
154,603
41,659
295,071
59,922
27,852
11,165,583
1,565,230
12,730,813
21,666
91,853
43,164
12,734
332,640
15,231
113,306
252,329
74,104
74,542
16,622
382,195
42,803
62,934
23,886
2,293,966
50,454
92,478
13,007
35,577
71,682
27,447
15,905
117,696
48,363
56,712
842,038
141,774
737,213
431,173
19,415
724,122
912,197
185,627
192,888
131,308
217,559
122,841
452,970
97,062
92,346
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 2002-03 Annual Report
Page 5
Unsecured
Roll
Units
(6)
A Report on Budgets, Workloads, and Assessment Appeals Activities 2003-04
TABLE F
DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES
(SECURED ROLL)
Commercial/Industrial
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
334,600
No Response
12,840
N/A
20,758
4,377
291,022
5,483
60,289
181,548
No Response
31,308
26,000
6,525
155,890
25,695
26,489
8,518
1,700,165
29,780
73,245
N/A
17,826
47,644
1,632
-84,931
33,632
38,426
688,347
105,190
No Response
438,375
341,505
12,683
447,225
678,585
123,167
145,845
73,409
178,973
85,352
388,998
65,699
44,627
No Response
13,935
100,519
134,317
105,887
17,901
11,929
4,568
100,412
22,001
210,960
36,592
11,758
7,807,382
Manufactured
Homes
(2)
MultiFamily
(3)
Vacant
Land
(4)
Total
(5)
1,310
33,561
9,312
974
In #1
5,086
745
36
1,755
2,557
1,965
6,488
291
255
7,529
385
2,046
5,743
9,677
1,943
16,754
4,473
16,664
13,941
5,369
2,500
N/A
20,371
471
-700
22,248
1,840
199
3,336
400
515
10,798
759
1,223
640
242,128
440
5,166
8,175
25,062
3,510
117,819
1,947
29,622
1,978
99,716
7,583
8,040
2,218
360
238
-2,507
1,416
1,092
16,976
1,541
936
2,851
37
-4,444
1,765
1,800
27,011
3,063
8,455
3,910
932
-5,243
1,318
11,628
11,990
18,217
56,303
7,057
361
23,661
20,226
-3,436
6,645
1,168
7,597
400
2,332
8,928
6,175
18,636
371
32,704
43,743
38,405
8,632
3,819
11,845
7,061
20,194
4,383
2,141
116,702
26,604
608
165,342
37,695
5,682
11,915
15,853
9,090
3,615
8,079
6,404
10,055
2,903
1,028
4,256
206
779
6,437
1,279
In #1
1,375
In #1
1,101
808
662
3,404
6,787
5,143
1,550
1,996
36
3,149
1,017
6,477
2,304
1,984
15,621
4,399
9,440
4,910
1,216
7,508
5,173
In #1
6,316
8,295
2,357
2,922
378,783
0
18,900
0
31,471
6,611
317,060
12,898
80,964
207,720
0
48,188
53,962
10,550
304,878
28,872
57,334
11,836
2,064,257
39,643
86,650
0
29,435
54,765
2,839
0
97,125
38,131
52,946
744,324
128,011
0
617,555
393,802
14,023
668,932
780,249
167,254
169,828
99,726
201,076
103,625
417,671
78,818
65,751
0
33,121
109,350
154,800
116,146
21,446
27,870
11,056
103,561
30,709
225,732
42,354
17,472
254,162
589,740
928,796
9,580,080
Improved
(6)
Vacant
Land
(7)
23,167
2,530
649
N/A
1,165
554
10,633
534
2,189
13,556
181
2,534
2,563
1,463
12,592
1,474
1,378
660
123,730
1,705
3,467
N/A
2,072
2,820
404
-5,625
2,472
1,459
36,516
4,264
698
2,478
102
5,960
541
574
188
26,290
631
577
24,362
15,132
692
24,807
26,038
18,373
9,117
5,112
9,784
6,199
17,866
2,938
4,281
10,650
3,566
118
16,913
5,648
-2,262
1,345
1,862
653
1,912
124
1,740
1,293
3,803
7,589
6,902
344
1,148
522
6,688
980
9,385
2,715
1,941
1,035
1,394
763
1,240
1,296
338
88
In #6
257
1,471
857
302
25,697
0
830
0
1,678
722
12,400
708
3,113
16,220
0
3,232
5,041
1,565
18,552
2,015
1,952
848
150,020
2,336
4,044
0
2,649
3,650
669
0
6,595
2,958
1,899
38,820
5,975
0
35,012
18,698
810
41,720
31,686
18,373
11,379
6,457
11,646
6,852
19,778
3,062
6,021
0
2,328
5,197
8,352
8,142
1,640
1,486
610
6,688
1,237
10,856
3,572
2,243
467,656 110,377
578,033
513
168
1,767
174
924
2,664
577
830
265
-970
486
440
2,304
1,711
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)
A Report on Budgets, Workloads, and Assessment Appeals Activities 2003-04
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
66
No Response
223
N/A
1,732
3,473
1,860
0
2,234
7,839
No Response
N/A
4,788
1,190
7,862
3,598
560
In #11
0
3,678
1
N/A
463
7,557
579
-1,761
1,472
0
3,824
220
No Response
6,366
1,235
2,083
1,950
2,253
-4,488
862
152
6,231
1,581
579
540
No Response
0
-4,349
2,696
5,917
2,700
0
In #12
122
3,675
1,966
2,695
107,420
Restricted
(10)
Vacant
(11)
Other
(12)
1,060
N/A
2,583
614
551
154
1,421
1,681
418
645
1,255
15,068
3,191
11
589
0
0
4,167
1,778
0
0
195
0
0
7,591
952
2,402
11,748
5,601
654
2,736
0
4,169
509
5,166
9,714
N/A
15,964
1,534
1,649
7,363
51,489
293
0
3,354
0
213
1,149
660
176
1,003
373
0
244
752
3,254
663
-3,713
707
369
56
945
2,080
1,441
2,285
651
1,723
-6,051
In #9, #11
710
2,201
3,164
856
2,544
2,278
0
1,562
394
1,536 21,155
--2,794
136
3,508
0
0
0
0
0
562
4
3,975
0
204
2,702
12,317
-659
7,866
186
451
1,322
5,133
3,565
0
51
0
650
633
-148
2,722
685
1,502
100
236
2,142
4,099
0 4,446
2,295
-- 8,142
2,690
1,552
0
7,883
229 5,121
428
0
0
5,501
--913
0
0
In #12
In #12 20,457
1,286
2,308
0
1,585
878
107
3,058 Included 1,753
171
912
57
Total
(13)
3,709
0
1,542
0
8,122
5,165
2,867
840
3,489
27,074
0
16,111
15,454
3,805
36,723
11,393
3,039
11,102
51,862
8,140
754
0
3,493
12,767
23,933
0
8,404
5,687
369
3,880
1,731
0
12,421
2,727
4,572
5,953
16,926
0
11,346
11,450
1,733
10,385
6,167
6,804
8,791
0
8,545
10,437
8,591
15,929
6,345
8,201
913
20,457
3,716
6,245
6,777
3,835
122,598 158,180 82,523 470,721
Secured
Possessory
Interests
(14)
Miscellaneous
Oil,
Gas, &
Mineral
Other
(15)
(16)
2
66
N/A
0
N/A
0
0
0
0
1,375
1,050
0
394
1,086
236
41
515
2
265
807
0
272
270
24,363
0
0
45
N/A
1
0
-0
10,153
0
0
N/A
0
0
0
-13
0
0
933
0
743
40
0
3,597
86
161
60
1,665
34
0
5,830
0
702
18,444
437
448
40
16,009
301
1,030
0
30
6
-307
0
0
236
97
0
470
0
-5,252
1,587
1,498
53,845
5,960
0
2
0
6,090
3,461
-19
671
0
150
0
0
4
0
671
10
334
174
-167
202
10
388
8
21
125
72,225
15,273
0
1,093
79,701
-149
12,802
3,094
1,441
9,346
8,357
11,654
0
600
12
0
0
0
248
136
23
263
106
0
In #16
296
609
140
131
203
8,237
3,032
2,803
424
4,265
0
3,336
1,024
0
0
640
-0
337
673
0
0
N/A
25,591
68
0
394
0
1,893
236
313
785
25,740
1,315
0
6,573
85
702
22,042
523
609
100
27,827
335
1,030
0
0
500
6
0
5,572
1,587
1,498
55,014
6,057
0
72,225
15,946
10
7,517
83,336
0
335
13,675
3,104
1,979
9,354
8,378
11,783
0
203
9,085
3,180
2,826
687
4,371
0
3,673
1,993
609
140
771
408,257
0
21,666
91,853
43,164
12,734
332,640
15,231
113,306
252,329
0
74,104
74,542
16,622
382,195
42,803
62,934
23,886
2,293,966
50,454
92,478
13,007
35,577
71,682
27,447
15,905
117,696
48,363
56,712
842,038
141,774
0
737,213
431,173
19,415
724,122
912,197
185,627
192,888
131,308
217,559
122,841
452,970
97,062
92,346
0
44,197
134,069
174,923
143,043
30,118
41,928
12,579
134,379
37,655
243,442
52,843
24,321
13,335 377,058 415,984
11,165,583
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
(17)
TOTAL
SECURED
ROLL
(18)
A Report on Budgets, Workloads, and Assessment Appeals Activities 2003-04
TABLE F (CONTINUED)
DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES
(UNSECURED ROLL)
Aircraft
(19)
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
(20)
1,048 11,478
No Response
107
1,450
232
3,832
86
2,085
105
440
540 27,563
26
389
318
2,694
689
6,868
No Response
125
2,794
109
1,761
93
652
920
4,077
109
2,537
103 11,238
49
263
3,855 60,002
110
1,986
265
4,316
42
534
163
1,892
210
2,195
26
360
25
187
367
7,897
255
2,219
226
2,238
958 35,830
391
5,420
No Response
1,634 13,276
592 10,369
233
422
1,508 12,224
5,623 47,670
0
1,869
305 10,493
453
3,361
461
3,679
597
7,245
1,038
4,467
300
1,826
235
6,590
No Response
104
615
176
4,115
905 13,180
300
4,271
173
3,214
103
1,545
62
1,559
527
6,802
192
2,012
875 28,524
167
1,039
101
2,071
28,216 397,635
Manufactured
Home
Accessories
(23)
Personal
Property
& Fixtures
(21)
Unsecured
Possessory
Interests
(22)
30,377
4,310
N/A
218
1,208
5,318
1,268
N/A
897
757
18,032
415
5,276
33,186
154
N/A
109
68
1,700
285
252
1,201
0
N/A
0
0
0
0
1,308
9
203
N/A
86
242
133
10
464
398
0
N/A
0
0
577
0
64
978
0
5,002
98
0
6
26
39
0
3,664
518
1,062
12,623
N/A
999
318
167,938
3,515
10,433
434
8,065
3,162
297
549
10,169
3,788
3,019
112,495
6,680
768
459
221
542
188
143
288
100
266
1,166
270
567
272
248
568
1,708
309
437
2,825
368
N/A
0
0
0
N/A
-23
21,814
0
0
90
0
N/A
In #24
0
N/A
0
0
N/A
0
377
531
In #22
4,551
229
52
51
100
318
167
0
80
1,302
76
59
N/A
125
68
525
343
568
180
56
0
N/A
-126
4,743
103
N/A
N/A
-393
45
28
N/A
N/A
132
13,181
0
14
2,687
105
0
2,061
139
0
61,948
0
91
71
-25
0
77
306
N/A
504
N/A
0
39,193
35,201
1,465
26,160
130,368
31,259
10,264
7,464
9,032
15,990
45,854
5,823
4,622
Incl.
1,653
164
0
0
2,855
507
0
2,786
2,674
2,227
1,336
1,215
0
0
N/A
759
0
-0
0
0
0
9,471
0
N/A
Incl.
770
In #21
1,310
313
-225
1,741
3,530
139
205
N/A
163
0
2,210
0
0
7,259
760
0
521
991
578
5,649
N/A
0
32
0
0
0
0
-2,585
0
39
117
26,393
0
0
1,072
5,112
14,789
10,430
7,310
N/A
686
12,096
1,413
15,483
3,690
910
531
267
1,065
462
185
140
1,059
673
381
3,762
157
168
0
-0
4,193
0
N/A
0
N/A
0
1,381
In #24
0
257
100
685
2,722
273
139
0
126
6
898
134
111
0
60
372
2,483
209
28
11
N/A
0
0
1,788
0
0
111
0
0
700
1,320
0
N/A
0
706
104
170
53,957
0
3,182
9,066
3,361
1,612
48,551
1,151
10,415
43,329
0
8,310
6,245
2,189
22,713
5,124
12,674
1,118
320,500
6,298
16,438
1,441
10,767
7,559
1,052
1,493
20,447
6,696
6,624
165,814
13,202
0
54,135
50,795
2,284
41,961
191,233
36,743
24,379
13,540
20,518
27,340
95,304
9,285
12,825
0
2,579
9,941
30,996
24,861
12,064
3,275
3,377
20,224
4,004
51,629
7,079
3,531
875,622
44,059
39,048
24,555
45,301 110,794
1,565,230
Leasehold
Improvements
(24)
Escape
Assessments
(25)
Other
(26)
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
(27)
GRAND
TOTAL
LOCAL
ROLL
(28)
462,214
24,848
100,919
46,525
14,346
381,191
16,382
123,721
295,658
82,414
80,787
18,811
404,908
47,927
75,608
25,004
2,614,466
56,752
108,916
14,448
46,344
79,241
28,499
17,398
138,143
55,059
63,336
1,007,852
154,976
791,348
481,968
21,699
766,083
1,103,430
222,370
217,267
144,848
238,077
150,181
548,274
106,347
105,171
46,776
144,010
205,919
167,904
42,182
45,203
15,956
154,603
41,659
295,071
59,922
27,852
12,730,813
A Report on Budgets, Workloads, and Assessment Appeals Activities 2003-04
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
28,488
No Response
966
N/A
1,396
404
30,822
1,675
3,956
20,642
No Response
2,010
2,932
421
30,749
3,659
1,638
772
194,431
4,189
4,309
493
-5,560
210
-5,800
2,318
2,517
74,643
14,900
No Response
78,982
43,314
1,400
72,519
96,479
8,967
21,913
9,763
12,883
6,380
31,107
6,284
5,676
No Response
1,054
11,006
11,290
11,903
2,216
N/A
621
10,834
1,473
20,332
4,379
In #4
910,675
Multi
Family
Transfers
(2)
Commercial
Industrial
Transfers
(3)
All
Other
Transfers
(4)
2,731
1,743
2,741
9
N/A
74
30
455
257
125
1,025
63
N/A
134
18
961
258
224
1,419
825
N/A
2,262
452
118
387
4,112
1,247
174
239
28
2,524
47
29
47
27,893
35
241
11
-267
8
-1,200
96
92
2,539
206
235
305
49
2,259
123
224
70
15,843
203
165
22
-242
41
-800
110
68
2,973
633
2,235
1,900
233
18,783
3,114
2,961
700
0
733
498
320
-7,180
2,508
-200
1,130
1,169
6,249
1,298
799
2,065
In #1
7,465
0
2,311
0
In #1
508
300
1,176
202
265
4,297
1,221
In #1
26,661
5,397
667
852
651
633
551
945
228
351
28,754
5,812
In #1
0
8,858
230
830
2,603
223
200
1,352
719
2,241
97
306
175
413
151
N/A
2
In #1
73
495
In #1
In #4
192
393
681
639
184
N/A
49
982
64
936
689
In #4
57,185
76,448
Total
Transfers
(5)
New Construction
Jurisdictions
Total
New
Issuing
Building
Assessments
Building
Permits
From New
Permits
Received
Construction
(6)
(7)
(8)
16
55,050
10,976
5
5
2
3
16
3
3
16
2,027
7,900
3,104
1,249
35,512
1,134
9,226
17,249
996
3,250
2,792
450
22,653
425
5,543
12,148
8
8
3
22
5
3
2
90
5
12
1
4
7
2
2
11
6
4
35
7
4,722
3,976
N/A
8,833
3,966
2,230
1,419
284,319
7,034
11,642
1,174
1,789
N/A
327
999
10,000
2,602
4,612
N/A
16,795
1,533
3,676
N/A
3,676
1,751
1,150
528
106,417
2,396
4,414
332
-2,066
226
592
1,830
1,230
2,442
35,795
7,969
25
10
3
25
19
1
8
8
22
9
16
5
4
44,735
20,419
1,054
68,941
18,938
28,291
23,119
N/A
26,469
10,362
25,203
2,011
8,390
34,003
9,900
900
22,554
37,567
4,870
5,092
N/A
4,537
5,191
9,668
1,613
3,000
1,901
190
1
757
419
3,121
568
2,452
1,324
714
In #3
3,486
35,703
0
1,863
8,500
3,866
904
32,356
2,577
8,417
24,333
0
4,654
5,376
731
54,315
6,943
4,852
1,589
238,167
5,160
5,213
846
0
13,249
2,767
1,524
8,000
3,654
3,846
86,404
17,037
0
112,832
52,412
1,400
106,645
110,734
12,175
23,595
13,017
14,247
7,431
34,580
7,433
8,533
0
3,244
11,895
12,147
13,712
2,970
3,121
1,240
14,268
2,934
22,477
5,068
3,486
7
8
10
10
3
4
3
9
2
11
5
5
1,376
-12,011
16,841
2,855
5,185
373
N/A
2,380
37,949
8,011
2,863
647
-1,489
4,790
2,937
3,630
214
N/A
1,312
18,258
3,271
1,003
130,110
1,184,442
538
866,666
413,702
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 2003-04
TABLE G (CONTINUED)
REAL PROPERTY WORKLOAD DATA
No. of
Reduced
Assmts
in '03-04
(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 '02-03
Change
(10)
(11)
Mapping
Automatic Program
Yes or
If yes,
No
%
(12)
(13)
2,337
3,514
-33%
No Response No Response
0
386
-100%
700
2,045
-66%
2,022
1,914
6%
254
474
-46%
2,659
1,325
101%
354
405
-13%
14,219
15,827
-10%
17,777
30,061
-41%
No Response
673
323
414
-22%
20,000
-1,100
1,277
-14%
7,861
25,069
-69%
407
448
-9%
-3,922
578
636
-9%
23,864
61,940
-61%
362
527
-31%
256
241
6%
240
321
-25%
--297
908
-67%
6,763
7,053
-4%
1,192
1,192
0%
1,521
1,609
-5%
209
236
-11%
861
967
-11%
26,337
27,115
-3%
5,124
5,396
-5%
No Response No Response
49,499
80,206
-38%
1,350
565
139%
123
199
-38%
42,294
75,150
-44%
24,616
27,458
-10%
3,032
2,449
24%
2,448
2,440
0%
713
1,054
-32%
4,145
7,182
-42%
130
238
-45%
24,752
33,365
-26%
227
62
266%
1,131
1,540
-27%
No Response
166
1,996
2,274
-12%
180
481
-63%
229
246
-7%
3,259
2,922
12%
647
1,587
-59%
992
1,163
-15%
222
No Response
2,025
3,000
-33%
2,182
2,385
-9%
8,838
14,957
-41%
398
398
0%
829
1,130
-27%
313,874
458,512
Roll
Corrections
(14)
Property
Splits
(15)
New
Subdivision
Lots
(16)
No
10,643
606
2,256
No
No
No
No
No
No
No
75%
1,072
1,758
2,130
281
4,769
645
1,228
10,000
66
146
197
67
1,785
138
272
6,983
100
N/A
-319
5,418
0
1,169
4,028
Yes
Yes
N/A
95%
3,088
1,500
333
7,393
1,943
345
440
78,364
4,096
3,594
213
2,500
3,674
392
617
6,500
2,229
552
45,413
5,918
225
119
6
965
1,038
53
63
7,766
399
159
271
482
180
45
10
229
-239
6,243
5,568
208
1,356
3
5,419
570
0
60
14,652
939
198
0
-2,118
0
241
1,107
-306
5,320
4,365
Yes
Yes
5%
95%
Yes
43%
Yes
75%
Yes
81%
Yes
72%
38,326
34,180
462
62,535
90,781
2,717
5,274
1,235
7,277
2,738
7,075
1,588
3,171
0
640
51
747
6,781
419
1,230
3,891
480
1,263
2,915
374
1,019
28,990
8,909
54
8,228
12,586
2,106
6,523
1,798
220
1,038
1,369
N/A
571
697
4,236
2,167
7,593
469
469
61
6,028
455
8,099
1,597
893
252
228
559
239
181
200
20
497
61
130
72
113
21
3,020
1,258
3,970
887
292
-1,906
22
1,240
1,260
1,510
491,753
56,682
137,930
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
No
No
No
No
Yes
60%
Yes
70%
11
44.7%
No
No
No
No
-32% 43
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 10
A Report on Budgets, Workloads, and Assessment Appeals Activities 2003-04
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
27
No Response
4
61
9
0
0
10
1
0
No Response
20
15
2
0
2
51
8
2,355
40
15
10
18
34
3
6
24
27
20
303
24
No Response
84
24
4
1,447
2,434
2
11
730
16
10
35
40
32
No Response
20
-55
0
15
N/A
3
20
19
79
12
24
8,205
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)
2
336
4,032
5
1,103
12
303
0
0
0
-0
6
0
0
4
14
60
11
1
468
3
48
48
296
0
1,200
10
434 1,073
231
241
3,693
41
142
0
938
0
4,160
265
126
1,600
1,399
1,587
418
644
1,235
15,068
0
1
-0
7
0
0
0
13
3
103
0
214
10
105
132
0
N/A
-0
8
119
0
1,050
0
6
0
0
N/A
-0
62
2
2
0
-1
0
0
0
-0
4
4
40
6
6
159
3
25
4
3,701
10
134
3
29
45
5
0
58
-193
145
275
542
57
608
0
149
0
2,734 3,597
245
86
446
161
221
0
15,381
801
391
30
1,190
0
67
0
629
-790
1
177
0
142
0
676
58
-0
662
0
3,039
246
1,524
10
7,628
1,040
0
11,990
5,601
654
2,736
91
4,210
509
646
-3,254
663
51
3,365
707
369
57
945
0
0
0
0
N/A
0
0
502
0
2
0
-0
2
0
4
0
0
219
0
29
8
1,398
281
82
22
40
2,850
16
20
0
-44
6
186
18
69
0
179
29
768
100
N/A
0
N/A
0
-11,050
0
0
0
-160
0
86
0
0
0
0
0
0
2
0
19
89
0
0
0
0
-5
0
1
0
268
8
413
1,703
35
53
136
170
245
330
75
38
0
3,242
276
4,293
7,686
2,230
1,453
1,412
706
1,004
1,900
653
450
0
143
10
4
0
-126
156
5
384
1
0
N/A
1,736
1,441
2,285
651
1,723
-6,051
3,741
710
2,194
3,164
856
1,941
0
2
0
80
651
-0
24
12
0
65
0
0
0
9
16
1,129
468
-114
81
0
71
139
126
25
0
0
0
5,953
0
-0
44
241
-368
0
0
0
-0
19
0
N/A
-1
2
0
0
1
17
158
241
91
1
N/A
-32
26
502
55
0
763
1,271
2,291
1,742
176
511
123
1,071
246
2,140
646
312
0
248
N/A
1
263
106
-14
0
488
140
0
4,117
-2,690
6,778
455
5,501
913
14,013
1,286
1,514
3,058
176
0
-N/A
13
0
--0
3
5
0
0
49
104
53
210
126
10
-173
345
49
54
13
0
-0
0
549
32
-2,500
0
397
1,101
0
232
10,427
81,336 8,771
134,690
1,604
9,524
24,526
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 2003-04
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)
11,168
849
No Response
1,450
72
2,832
232
2,200
91
440
105
27,582
512
389
26
2,694
318
6,868
633
No Response
2,660
125
616
110
500
92
4,249
935
2,537
109
6,550
130
263
47
60,022
3,855
1,986
110
4,316
265
534
34
1,864
157
2,195
198
360
26
187
23
7,897
363
2,219
255
519
226
35,796
941
5,420
365
No Response
13,276
1,372
10,336
555
422
173
12,224
1,508
14,333
1,810
1,869
-10,217
292
3,361
429
3,679
419
7,060
578
4,539
1,000
1,826
293
6,590
228
No Response
615
104
4,115
200
13,180
454
5,722
282
1,119
167
1,545
84
732
45
6,802
467
2,013
144
13,654
669
1,039
167
2,071
93
338,652
22,737
Certificated
Aircraft
(3)
Direct
Billing
(4)
Field
Appraisals
(5)
Annual
Racehorse
Tax Returns
(6)
Property
Statements:
Assessments
(Except 1-6)
(7)
Property
Statements
Result in No
Assessments
(8)
53
23
5,347
8,519
78
20,692
0
0
-0
0
2
0
13
228
0
-0
4,589
0
0
0
378
37
332
0
237
272
1,782
7,800
0
0
-N/A
248
0
1
315
1,400
7,338
534
1,709
14,528
1,063
874
35,141
4
0
0
278
1
49
12
2,464
N/A
N/A
0
0
0
0
363 151,877
0
0
0
5,148
0
276
1
422
1
N/A
0
0
0
766
4
1,226
0
407
0
852
17
7,959
0
1,553
1,243
650
N/A
2,411
N/A
646
N/A
18,545
1,331
2,718
0
100
2,460
81
123
3,850
949
395
13,577
1,300
1
0
0
47
1
0
0
3,647
12
12
0
0
0
1
0
17
11
26
24
44
4,476
2,576
2,023
15,736
2,477
2,150
872
97,572
4,997
4,230
414
6,609
10,146
860
571
8,411
5,264
1,575
104,536
6,068
Roll
Corrections
Processed
(9)
Number
of
Others
(10)
7,071
1,719
0 In Table G
N/A
290
400
268
100
281
0
1,030
0
0
846
402
29,859
1,233
0
848
-0
1,832
0
252
0
TOTAL
Business
Property
Assessments
(11)
13
24
0
-49
-1
6
42
19
19
0
4
7,525
5,460
163
5,846
1,548
17,179
2,706
1,448
4,017
0
533
2,900
103
5,528
2,696
155
7,633
8,501
3,337
0
979
837
3,000
4,830
831
1,052
1,092
422
1
216
469
-221
265
0
256
150
0
N/A
26,108
18,093
2,408
13,259
55,462
10,557
10,982
8,688
7,458
12,070
54,543
2,548
3,566
0
3
2
1
0
0
-N/A
0
10
0
0
588
-0
984
0
150
69
In #1
0
1,110
668
0
243
150
0
3,002
383
30
-8,357
660
5,029
1,322
521
2
-48
12
4
2
1
0
0
11
1
0
2,734
5,500
18,475
9,518
6,024
2,289
416
13,066
1,306
16,007
3,486
2,296
97
-0
1,308
2,369
100
63
N/A
273
N/A
-46
113
1,500
3,800
N/A
97
144
35
N/A
156
-1,597
528
0
-0
0
527
40
-N/A
0
171
593
0
55,519
0
3,528
11,577
3,825
2,635
50,558
1,752
7,169
81,862
0
8,986
4,640
2,665
34,186
5,124
9,631
1,432
384,295
10,860
18,490
1,847
10,767
24,100
1,383
2,018
21,781
9,105
6,867
175,969
16,116
0
61,520
45,128
3,879
40,686
134,324
39,834
26,870
22,798
19,224
24,446
100,167
9,285
14,714
0
4,496
11,468
35,959
20,829
10,690
4,384
1,361
28,692
4,552
36,661
8,873
5,555
634 236,438
128,812
7,658
671,701
154,720
67,669
56,061
1,685,082
176
50
N/A
1,218
N/A
0
126
9,943
1,778
N/A
169
992
8,000
0
281
0
-0
13,119
0
301
360
N/A
2,230
N/A
155
124
16,182
646
1,801
213
-1,100
55
67
13
In G14
375
N/A
1,366
0
0
N/A
4,884
N/A
0
-22,289
0
0
207
622
0
0
0
0
N/A
2,899
0
0
500
6,106
613
6,929
302
255
N/A In Table G
48,281
3,871
5,398
1,308
2,266
0
7,101
521
1,329
632
920
543
15,757
800
887
N/A
N/A
3,171
N/A
0
0
0
0
186
185
-811
-17,996
0
N/A
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 12
Vessel
Property
Statements
(12)
717
0
0
-0
287
0
20
3
37
0
0
1
0
1
-3,556
0
433
4
24
0
0
0
N/A
7
0
2,374
45
2
150
0
0
1,026
263
116
151
152
182
0
0
75
0
-23
0
0
0
-N/A
34
136
11
0
9,830
A Report on Budgets, Workloads, and Assessment Appeals Activities 2003-04
TABLE H (CONTINUED)
BUSINESS PROPERTY WORKLOAD DATA
Mandatory Audits
Total
Mandatory
Audit
Audits
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
1,541
No Response
38
225
24
77
1,181
37
194
1,158
No Response
158
65
52
703
123
38
30
8,949
116
154
21
150
413
7
15
403
296
72
6,030
193
No Response
1,868
1,230
75
2,252
3,414
1,816
950
380
768
569
3,954
300
192
No Response
58
291
569
645
88
53
6
473
59
623
298
69
43,463
Nonmandatory
Audits
Assigned
(15)
Audits
Carried
Over
(16)
Potential
Current
Year
Audits
(17)
533
136
0
8
66
9
20
317
15
29
276
12
6
9
4
52
0
15
121
0
45
-0
44
0
82
0
34
49
20
209
34
7
14
2,399
29
50
5
26
98
2
7
134
64
22
1,263
67
62
80
4
53
0
100
67
0
1
4
12
0
38
2
65
1
50
8
0
1
12
16
2
0
4
0
5
247
6
44
0
18
0
0
0
27
63
5
227
9
417
230
26
524
929
487
217
81
435
246
957
65
56
78
107
37
0
16
104
6
16
0
32
96
0
43
0
158
0
428
205
0
22
2
0
291
1
21
6
18
103
180
161
31
16
1
146
20
128
80
14
24
10
6
83
67
0
0
11
0
0
3
57
0
30
3
5
0
0
1
107
3
149
13
3
669
0
20
117
18
24
413
15
126
397
37
108
145
26
262
38
107
86
2,646
36
98
17
44
136
4
72
162
177
35
1,490
77
0
495
495
63
952
1,150
591
245
99
435
569
1,054
86
105
0
42
143
189
249
98
16
2
264
23
277
96
74
11,374
1,699
2,304
15,414
Audits
Completed
2003-04
(18)
Audits
Waived
(19)
665
4
8
24
16
14
319
13
16
392
12
5
-1
94
0
0
5
94
119
13
247
33
88
58
2,399
8
41
14
24
136
4
69
120
85
32
1,433
76
2
26
0
8
4
0
2
247
14
33
3
12
0
0
3
26
39
3
57
1
486
188
63
428
1,046
330
219
99
375
284
1,051
67
100
9
205
0
145
104
67
26
0
27
129
3
9
5
42
126
162
225
89
11
1
178
11
217
71
74
12,503
Audits
Carried
Over to
2004-05
(21)
0
0
0
12
0
5
1
86
0
0
25
0
669
0
20
29
16
15
413
13
16
397
36
96
145
13
255
37
88
60
2,646
22
74
17
36
136
4
72
146
124
35
1,490
77
0
495
393
63
573
1,150
397
245
99
402
413
1,054
76
105
0
42
126
162
237
89
16
2
264
11
217
96
74
0
0
0
88
2
9
0
2
110
0
1
12
0
13
7
1
19
26
0
14
24
0
8
0
0
0
16
53
0
0
0
0
0
102
0
379
0
194
0
0
33
156
0
10
0
0
0
17
27
12
9
0
0
0
12
60
0
0
1,459
13,998
1,416
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 13
TOTAL
AUDITS
COMPLETED
& WAIVED
(20)
SECTION III
ASSESSMENT
APPEALS
STATISTICS
A Report on Budgets, Workloads, and Assessment Appeals Activities 2003-04
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
No
If no, number
of Assessment
Appeals Boards
(2)
Number of
Hearing
Officers
(3)
3
1
-1
-N/A
1
-1
1
-1
0
N/A
0
-0
0
1
0
-1
--1
5
1
2
1
-1
-1
1
N/A
1
5
1
0
0
-0
--0
20
0
0
5
-3
-0
N/A
N/A
-3
0
2
3
-3
4
2
1
1
1
2
2
1
1
0
1
-4
0
10
0
0
0
0
2
0
4
1
1
1
1
1
N/A
-1
N/A
1
1
1
3
0
0
0
0
--5
N/A
1
0
0
61
63
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
No Response
No
No
No
No
No
Yes
Yes
No
Yes
No
No
No
Totals
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 2003-04
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)
1,964
No Response
1
N/A
7
0
466
1
40
41
No Response
11
2
2
22
1
8
0
5,015
64
N/A
0
18
1
0
7
30
12
34
2,109
127
No Response
1,013
270
0
475
736
In #5
114
28
432
53
714
24
1
No Response
2
24
13
14
12
6
0
In #5
3
190
13
4
2,153
72
926
81
13
N/A
11
2
550
11
10
155
0
N/A
3
9
7
1
0
119
6
N/A
16
22
187
0
24
119
1
N/A
3
0
0
0
0
4
29
70
15
121
10
2
1
6,347
26
N/A
0
17
64
0
6
63
40
20
2,022
115
2
2
3
20
6
2
0
0
34
N/A
0
0
56
1
0
6
53
0
92
0
26
13
20
160
3
7
1
2,977
3
N/A
0
26
49
1
1
70
33
12
4,571
109
1
0
0
333
1
0
0
3,441
6
602
0
0
3
0
0
0
3
10
333
0
866
896
17
854
721
In #5
189
29
947
120
1,786
119
45
185
22
0
0
78
In #5
58
17
7
131
0
10
5
812
534
5
823
906
In #5
83
27
324
119
1,504
72
27
34
780
0
51
259
1,963
32
23
0
70
1,539
6
0
17
79
217
84
31
8
0
In #5
4
202
153
6
1
7
18
15
2
3
3
In #5
0
84
16
3
2
94
74
40
7
4
0
In #5
1
457
14
13
0
40
107
0
45
0
0
272
5
85
1
0
14,124
19,263
1,153
15,324
10,134
TOTAL
NUMBER OF
APPEALS
FILED
(6)
Number of
Appeals
Filed
2002-03
(7)
5,196
4,384
18.5%
0 No Response
21
30
-30.0%
108
110
-1.8%
40
42
-4.8%
33
9
266.7%
1,210
1,333
-9.2%
13
9
44.4%
74
83
-10.8%
438
477
-8.2%
0
29
69
160
-56.9%
87
106
-17.9%
40
33
21.2%
656
1,099
-40.3%
21
54
-61.1%
19
27
-29.6%
2
12
-83.3%
17,780
19,996
-11.1%
133
132
0.8%
602
498
20.9%
0
51
-100.0%
61
112
-45.5%
173
242
-28.5%
2
8
-75.0%
14
18
-22.2%
169
208
-18.8%
141
166
-15.1%
76
58
31.0%
9,127
7,352
24.1%
351
236
48.7%
0 No Response
2,910
3,587
-18.9%
2,502
1,187
110.8%
22
79
-72.2%
2,203
2,073
6.3%
2,700
3,074
-12.2%
1,963
2,257
-13.0%
476
410
16.1%
124
106
17.0%
1,710
1,661
3.0%
493
501
-1.6%
5,543
5,610
-1.2%
231
186
24.2%
78
79
-1.3%
0
1
22
4
450.0%
244
219
11.4%
429
533
-19.5%
153
298
-48.7%
97
94
3.2%
21
20
5.0%
3
No Response
272
384
-29.2%
13
15
-13.3%
1,018
1,195
-14.8%
197
182
8.2%
26
57
-54.4%
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
2002-03
to '03-04
(8)
60,886
-1.3%
Total
Number of
Appeals
Carried
Over
(9)
Total
Number of
Appeals
to be
Resolved
(10)
5,177
10,373
15
58
13
7
1,361
1
33
44
36
166
53
40
2,571
14
107
482
70
77
34
740
30
8
8
13,745
145
720
51
4
367
1
14
129
121
20
4,845
258
139
164
74
1,396
51
27
10
31,525
278
1,322
51
65
540
3
28
298
262
96
13,972
609
1,289
995
64
762
833
1,360
380
37
1,233
114
5,039
47
83
4,199
3,497
86
2,965
3,533
3,323
856
161
2,943
607
10,582
278
161
0
80
258
168
25
1
0
9
9
989
66
28
22
324
687
321
122
22
3
281
22
2,007
263
54
41,965
102,071
A Report on Budgets, Workloads, and Assessment Appeals Activities 2003-04
TABLE K
ASSESSMENT APPEALS ACTIVITY FOR THE 2003-04 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
Totals
10,373
36
166
53
40
2,571
14
107
482
139
164
74
1,396
51
27
10
31,525
278
1,322
51
65
540
3
28
298
262
96
13,972
609
4,199
3,497
86
2,965
3,533
3,323
856
161
2,943
607
10,582
278
161
22
324
687
321
122
22
3
281
22
2,007
263
54
102,071
Withdrawn
(2)
No
Show
(3)
2,223
195
No Response
2
3
30
5
28
2
12
0
1,321
97
12
0
22
4
233
0
No Response
45
3
65
10
23
0
730
13
22
0
23
2
1
0
8,144 2,077
159
0
290
1
N/A
9
0
172
60
0
0
0
0
141
0
95
2
60
2
5,244
473
216
24
No Response
1,953
712
810
9
52
0
782
295
1,054
194
1,018
45
299
3
79
3
679
50
201
27
2,842
501
192
7
52
3
No Response
17
0
142
17
256
28
160
7
38
45
10
0
1
0
171
N/A
6
0
433
134
45
20
31
8
30,645
5,081
Invalid
(4)
Resolved
by
Stipulations
(5)
Number of Appeals Heard
Assessment
Assessment
Assessment
Reduced
Sustained
Increased
(6)
(7)
(8)
34
970
205
31
17
2
0
1
0
0
0
0
2
0
50
0
23
76
0
25
72
6
2
4
0
16
0
1
66
0
23
2
0
45
1
2
12
0
0
0
0
0
0
0
2
44
2
0
8
0
0
0
910
2
N/A
10
45
3
569
8
0
0
350
37
31
0
0
3
1
0
0
0
3,115
0
3
9
2
4
5
3
0
0
1,323
2
12
0
0
0
0
0
0
0
99
0
0
2
0
0
0
4
0
14
2,770
11
28
59
0
0
61
25
1
784
61
1
4
0
0
8
1
1
2,067
14
5
14
0
0
4
3
1
582
6
0
0
0
0
0
0
0
97
0
320
26
0
313
67
91
59
1
0
0
0
1
0
239
23
0
187
380
16
85
0
404
104
1,577
45
82
34
14
0
200
104
334
12
10
52
9
95
0
8
102
11
0
154
60
214
7
2
31
10
107
9
0
0
1
0
1
15
5
0
0
0
0
0
0
0
0
2
10
3
0
0
0
N/A
0
2
25
2
0
41
61
46
6
4
0
11
2
310
32
4
0
0
2
2
8
1
0
36
0
31
3
0
2
23
14
0
11
2
0
54
0
64
10
3
4,728
6,947
6,473
2,981
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)
0
0
0
0
0
0
0
0
0
0
0
0
3,675
0
13
110
37
35
1,555
13
54
387
0
111
124
33
1,326
33
25
1
16,018
200
337
0
45
309
0
0
218
126
79
12,017
332
0
3,360
894
52
1,932
1,874
1,723
465
95
1,216
351
5,122
254
145
0
19
225
371
218
108
17
1
272
8
974
135
48
6,698
0
23
56
16
5
1,016
1
53
95
0
28
40
41
70
18
2
9
15,507
78
985
51
20
231
3
28
80
136
17
1,955
277
0
839
2,603
34
1,033
1,659
1,600
391
66
1,727
256
5,460
24
16
0
3
99
316
103
14
5
2
9
14
1,033
128
6
237
57,092
44,979
SECTION IV
APPENDICES
A Report on Budgets, Workloads, and Assessment Appeals Activities 2003-04
APPENDIX 1
ITEMIZATION OF OTHER INCOME
(Table A, Column 9)
Only the counties listed provided an itemization of other income.
AMADOR
County revenue share from CD Data's profit
NAPA
Mapping fees
BUTTE
Audits performed for other counties
SAN BENITO
Historical aircraft filing fees
Land Conservation Act filing fees
CALAVERAS
Assessment/tax collection fees
SAN BERNARDINO
Interest and penalties on delinquent taxes
Special assessments/COS penalties
PIMS access (non-county)
Data sales – List/label/tape
EL DORADO
Historical exemptions
Witness fees
CCCase
SAN LUIS OBISPO
Cuts and combinations
CAA audits
Parent-child exclusion claims
New subdivision fees
HUMBOLDT
Contract audit fees
Real property non-filing fee
Other miscellaneous revenue
INYO
Sales of secured roll copies, lists of owners, list
of businesses, special information searches,
and map packets for the Tax Collector's tax
default property auction
KERN
Tract/parcel map estimates
Historical aircraft exemption fee
Parcel cuts and combines
Jury and witness fees
SANTA CLARA
Open space subvention
Proposition 90
SANTA CRUZ
Sales of maps, property characteristics, and
appraisal copies
Computer-generated special reports
CruzFax income
Database access fees for title companies
SOLANO
Other government agencies
MARIN
Customized reports
MONO
County revenue share from CD Data's gross
sales for Mono County
MONTEREY
Intracounty fund transfer to reimburse Assessor
for Personnel Analyst's salary and benefits
shared with three other departments
Page 17
SONOMA
Late filing penalty fees for parent/child and
grandparent/grandchild exclusions
Public services (e.g., title research, voluntary
mergers, informal segregations, subpoena
fees, certifying documents)
Cancelled warrants
APPENDIX 2
STATE OF CALIFORNIA
CAROLE MIGDEN
First District, San Francisco
STATE BOARD OF EQUALIZATION
PROPERTY AND SPECIAL TAXES DEPARTMENT
BILL LEONARD
Second District, Ontario
450 N STREET, SACRAMENTO, CALIFORNIA
PO BOX 942879, SACRAMENTO, CALIFORNIA 94279-0064
916 445-4982 l FAX 916 323-8765
CLAUDE PARRISH
Third District, Long Beach
www.boe.ca.gov
September 24, 2004
JOHN CHIANG
Fourth District, Los Angeles
STEVE WESTLY
State Controller, Sacramento
RAMON J. HIRSIG
Executive Director
CAO 2004/012
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
October 29, 2004.
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
2003-04 fiscal year, which should be the most current complete fiscal year data that is available.
By request, this questionnaire has been revised and slimmed down from previous years. We
appreciate all the input we received regarding this questionnaire.
The questionnaire is available in either Microsoft Excel or Word on diskette or by e-mail. To
request an electronic version of the questionnaire, 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
State Board of Equalization, Assessment Policy and Standards Division
County No.:________
BUDGET, STAFF, AND ASSESSMENT ROLL DATA 2003-04
Page 19
BUDGET, STAFF, AND ASSESSMENT ROLL DATA
JULY 1, 2003 - JUNE 30, 2004
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 Services to Other County Departments
7 Map Sales, Fees for Property Characteristics, Appraisal Copies and
Information
8 Property and Supplemental Taxes Administration Fees
9 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 2003-04 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.
Contact Person _______________
Page 19
Telephone Number (_____) ___________
State Board of Equalization, Assessment Policy and Standards Division
County No.:________
BUDGET, STAFF, AND ASSESSMENT ROLL DATA 2003-04
Page 20
TABLE B
BUDGETED STAFF
as of July 1, 2003
(Person-Years)
Position1
Assessor/Other Managers4
Budgeted
Permanent
Positions 2
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.
Contact Person _______________
Page 20
Telephone Number (_____) ___________
State Board of Equalization, Assessment Policy and Standards Division
County No.:________
BUDGET, STAFF, AND ASSESSMENT ROLL DATA 2003-04
Page 21
TABLE C
DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPE
as of July 1, 2003
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
RURAL/AGRICULTURAL
Agricultural (row crops, trees, vines, etc.)
Restricted (such as open space [LCA], TPZ)
Vacant (such as grazing, desert, unused acreage)
Other rural not included above
TOTAL (Sum of Lines 9 through 12)
14
15
16
17
SECURED MISCELLANEOUS
Possessory interests (Secured)
Oil, gas, and mineral
Other secured not included in Lines 1 through 15
TOTAL (Sum of Lines 14 through 17)
18 TOTAL SECURED ROLL UNITS (Sum of Lines 5, 8, 13, and 17)
(continued)
5
If a parcel has more than one use, count it under the majority use.
Contact Person _______________
Page 21
Telephone Number (_____) ___________
State Board of Equalization, Assessment Policy and Standards Division
County No.:________
BUDGET, STAFF, AND ASSESSMENT ROLL DATA 2003-04
Page 22
TABLE C
DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPE (continued)
19
20
21
22
23
24
25
26
27
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 19 through 26)
No. of Units
28 GRAND TOTAL LOCAL ROLL UNITS (Sum of Lines 18 and 27)
Contact Person _______________
Page 22
Telephone Number (_____) ___________
State Board of Equalization, Assessment Policy and Standards Division
County No.:________
BUDGET, STAFF, AND ASSESSMENT ROLL DATA 2003-04
Page 23
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 Prop. 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 – 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 grandparentgrandchild transfers)
21 Property splits
22 New subdivision lots
23 Roll corrections processed in 2003-04 for all rolls
(continued)
Contact Person _______________
Page 23
Telephone Number (_____) ___________
State Board of Equalization, Assessment Policy and Standards Division
County No.:________
BUDGET, STAFF, AND ASSESSMENT ROLL DATA 2003-04
Page 24
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 Roll corrections processed in 2003-04 for all rolls
33 Other business property assessments not included above
34 Total Business Property Assessments (Sum of Lines 24 through 34)
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, 2003
Number of Accounts
37
38
39
40
41
42
43
Mandatory audits due in 2003-04
Nonmandatory audits assigned this fiscal year
Audits carried over from prior fiscal years that are not included above
Potential 2003-04 Workload (sum of Lines 37, 38, and 39)
Audits completed this fiscal year
Audits waived this fiscal year
TOTAL AUDITS COMPLETED AND WAIVED (sum of Lines 41 and
42)
44 Audits Carried Over to Next Fiscal Year (subtract Line 43 from Line 40)
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 (_____) ___________
State Board of Equalization, Assessment Policy and Standards Division
County No.:________
BUDGET, STAFF, AND ASSESSMENT ROLL DATA 2003-04
Page 25
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
2003-04
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 2003-04
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
Number of applications heard, assessment sustained
Number of applications heard, assessment increased
Total Number of Applications Resolved in 2003-04 (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.
Contact Person _______________
Page 25
Telephone Number (_____) ___________
State Board of Equalization, Assessment Policy and Standards Division
County No.:________
BUDGET, STAFF, AND ASSESSMENT ROLL DATA 2003-04
Page 26
COMMENTS
Contact Person _______________
Page 26
Telephone Number (_____) ___________