STATE BOARD OF EQUALIZATION PROPERTY TAX DEPARTMENT

STATE OF CALIFORNIA
SEN. GEORGE RUNNER (RET.)
First District, Lancaster
STATE BOARD OF EQUALIZATION
PROPERTY TAX DEPARTMENT
FIONA MA, CPA
Second District, San Francisco
450 N STREET, SACRAMENTO, CALIFORNIA
PO BOX 942879, SACRAMENTO, CALIFORNIA 94279-0064
1-916 274-3350  FAX 1-916 285-0134
JEROME E. HORTON
Third District, Los Angeles County
www.boe.ca.gov
DIANE L. HARKEY
Forth District, Orange County
April 20, 2016
BETTY T. YEE
State Controller
DAVID J. GAU
Executive Director
No. 2016/016
TO COUNTY ASSESSORS:
A REPORT ON BUDGETS, WORKLOADS, AND ASSESSMENT APPEALS
ACTIVITIES IN CALIFORNIA ASSESSORS' OFFICES 2014-15
Enclosed is a copy of A Report on Budgets, Workloads, and Assessment Appeals Activities in
California Assessors' Offices for 2014-15. The data may be used for comparing your
administrative and assessment operations with those of other assessors.
This information was compiled from responses to questionnaires sent to all assessors. Any
questions you have concerning the data reported by specific counties should be directed to the
county involved. Table E now includes number of units and assessed value for general,
certificated, and fractionally owned aircraft.
Please note that the number in parentheses below the column category represents the corresponding
question number in the questionnaire, CAO 2015/019, dated August 24, 2015.
This report will be posted on the Board's website at www.boe.ca.gov/proptaxes/pubcont.htm.
Please contact Ms. Angelica Parker at 1-916-274-3344 or [email protected] to ask
questions regarding the overall report, to provide suggestions for improving the report's
usefulness, or to receive the information in an electronic format.
Sincerely,
/s/ Dean R. Kinnee
Dean R. Kinnee
Deputy Director
Property Tax Department
DRK:ap
Enclosure
A REPORT ON BUDGETS,
WORKLOADS, AND ASSESSMENT
APPEALS ACTIVITIES IN
CALIFORNIA ASSESSORS' OFFICES
2014-15
APRIL 2016
CALIFORNIA STATE BOARD OF EQUALIZATION
SEN. GEORGE RUNNER (RET.), LANCASTER
FIONA MA, CPA, SAN FRANCISCO
JEROME E. HORTON, LOS ANGELES COUNTY
DIANE L. HARKEY, ORANGE COUNTY
BETTY T. YEE, SACRAMENTO
______________
DAVID J. GAU, 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
2014-15
TABLE OF CONTENTS
PAGE
I.
II.
III.
IV.
BUDGET AND PERSONNEL STATISTICS
Table A
Budget Data & Costs of Selected Programs
Table B
Budgeted Permanent Positions
Table C
Budgeted Temporary Positions
1
3
5
LOCAL ROLL AND WORKLOAD STATISTICS
Table D
Local Roll Value and Statistics
Table E
Distribution of Local Roll by Property Types
Table F
Real Property Workload Data
Table G
Business Property Workload Data
6
8
17
24
ASSESSMENT APPEALS STATISTICS
Table H
Appeals Boards and Hearing Officers
Table I
Distribution of Assessment Appeals by Property Types
Table J
Assessment Appeals Activity for the 2014-15 Fiscal Year
28
29
31
APPENDIX
1
2
3
4
33
35
40
41
Itemization of Other Income
Itemization of Other Property Type (Secured)
Itemization of Other Property Type (Unsecured)
Other Comments
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 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.
Income, expenses, budgeted positions, and workload reported, all relate to the 2014-15 fiscal
year. However, the 2015-16 assessment roll was prepared in the 2014-15 fiscal year using budget
and staff for that fiscal year.
These data were compiled by the Board's Property Tax Department, County-Assessed Properties
Division, from responses to questionnaires sent to all assessors. Please note that the figures and totals
in this report may be incomplete in that they represent a comparison of furnished data only. Fiftyfour of the fifty-eight counties reported data; Glenn, Mendocino, Tehama, and Tulare Counties did
not provide data.
Please note that the number in parentheses below the column category represents the corresponding
question number in the questionnaire dated August 24, 2015, used to gather data for this report.
Any questions concerning this report should be directed to the County-Assessed Properties Division at
1-916-274-3350. 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 2014-15
TABLE A
BUDGET DATA & COSTS OF SELECTED PROGRAMS
(As of June 30, 2015)
Expenses
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
Base Salaries
and Wages
Benefits
Cost of Services
From Other Depts.
Other
Costs
2014-15
GROSS BUDGET
(1)
(2)
(3)
(4)
(5)
$11,215,987
$203,271
$715,734
$2,037,405
$735,263
$550,692
$7,003,846
$430,123
$2,200,032
$4,481,728
$6,784,146
$98,745
$269,267
$977,278
$245,704
$270,832
$5,748,470
$83,148
$968,458
$3,766,892
$3,832,180
N/A
$110,445
$296,582
$0
$116,258
$1,114,491
$77,145
$17,792
$1,119,795
$1,403,501
N/A
$221,217
$257,859
$53,150
$140,248
$1,560,010
$192,895
$99,146
$6,520,989
$23,235,814
$302,016
$1,316,663
$3,569,124
$1,034,117
$1,078,030
$15,426,817
$783,311
$3,285,428
$15,889,404
$1,265,056
$1,592,438
$464,033
$6,064,862
$1,169,306
$667,512
$552,153
$82,568,221
$1,313,627
$4,011,000
$498,623
$620,838
$783,206
$226,052
$4,393,446
$262,683
$335,182
$178,584
$49,119,697
$586,410
$2,607,000
$374,482
$163,632
$51,155
$0
$1,149,030
$401,459
-$60,475
$39,250
$17,157,146
No Response
$260,000
No Response
$161,559
$24,732
$144,536
$542,854
$251,487
$57,250
$36,637
$20,765,459
$27,996
$206,000
No Response
$2,211,085
$2,451,531
$834,621
$12,150,192
$2,084,935
$999,469
$806,624
$169,610,523
$1,928,033
$7,084,000
$873,105
$1,582,413
$278,593
$476,981
$3,040,764
$1,700,018
$1,261,498
$20,899,503
$6,010,386
$436,852
$14,171,964
$10,240,546
$948,431
$9,150,368
$17,976,334
$11,362,991
$4,780,159
$4,276,106
$6,292,043
$5,610,330
$18,935,365
$1,759,297
$2,084,610
$228,421
$858,304
$2,529,409
$4,678,657
$3,107,491
$1,250,714
$1,500,979
$143,288
$272,454
$1,398,083
$788,467
$813,104
$9,816,411
$3,993,174
$230,445
$5,667,271
$5,748,151
$382,464
$4,431,073
$11,638,305
$5,000,192
$2,934,939
$3,781,540
$3,667,582
$2,993,598
$12,149,559
$877,847
$1,101,986
$148,848
$373,725
$1,370,314
$2,788,347
$1,588,739
$654,728
$292,379
No Response
$0
$286,685
$420,882
$325,448
$1,620,471
$987,208
$0
$2,721,805
$974,562
$90,690
$3,957,596
N/A
$2,058,885
$1,066,678
$383,018
No Response
$433,020
$1,041,466
$414,284
$790,207
No Response
$35,959
$1,671,170
$1,127,050
$315,874
$135,830
$97,550
$29,231
$0
$389,615
$62,482
$97,739
$3,807,372
$636,146
No Response
$1,708,770
$1,744,990
$298,500
$609,539
$9,236,932
$2,114,576
$947,204
$496,470
$894,797
$503,867
$2,236,292
$529,942
$286,478
$0
$170,437
$271,307
$561,128
$440,776
$19,749
$3,473,321
$451,112
$749,435
$5,115,147
$2,971,849
$2,497,789
$36,143,757
$11,626,914
$667,297
$24,269,810
$18,708,249
$1,720,085
$18,148,576
$38,851,571
$20,536,644
$9,728,980
$8,937,134
$10,854,422
$9,540,815
$34,362,682
$3,581,370
$4,263,281
$377,269
$1,438,425
$5,842,200
$9,155,182
$5,452,880
$2,061,021
$140,635
$100,637
$18,244
$44,418
$303,934
$609,531
$8,583,830
$1,767,541
$967,782
$263,465
$2,691,293
$980,442
$343,339
$0
$1,608,106
$182,314
N/A
$0
$383,694
$84,045
$50,831
$872,996
$13,266,923
$3,014,342
$1,361,952
$297,738,779
$169,335,309
$48,805,715
$61,422,401
$577,302,205
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 1
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE A (Continued)
BUDGET DATA & COSTS OF SELECTED PROGRAMS
(As of June 30, 2015)
Income or Offsetting Services
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
Service to Other
Depts.
Map Sales,
Fees for Prop.
Characteristics,
Copies, & Info.
Property &
Supp. Tax
Admin. Fees
Other*
2014-15
NET BUDGET
(6)
(7)
(8)
(9)
(10)
$2,452
N/A
$0
$35,000
$0
N/A
$222,160
N/A
$450
$0
$9,808
$2,500
$1,139
$5,000
$12,500
$6,227
$376,704
$29,849
$18,406
$175,000
$9,412,684
N/A
$0
$123,000
$182,768
$175,258
$730,000
$146,323
$493,161
$2,680,000
$0
N/A
$4,730
$0
$1,900
$460
$1,094
$0
$43,490
$0
$13,810,870
$299,516
$1,310,794
$3,406,124
$836,949
$896,085
$14,096,859
$607,139
$2,729,921
$13,034,404
$900
$27,000
$0
$317,439
$0
$1,700
$0
$101,666
$50
N/A
No Response
$89,459
$45,000
$3,627
$27,740
$126,019
$13,000
$8,154
$168,109
$21,857
$12,000
$17,245
$479,863
$25,000
$0
$2,683,093
$696,947
No Response
$84,000
$57,513,600
$380,075
$1,761,568
$6,857
$19,170
$0
$68,817
$39,828
$0
No Response
$0
$3,675,288
$300,000
N/A
No Response
$1,621,693
$2,354,531
$762,177
$9,082,092
$1,261,969
$984,769
$714,470
$108,151,860
$1,226,051
$5,310,432
$849,003
$0
$0
$0
$111,903
$0
$0
$420
N/A
No Response
$0
$0
$0
$0
N/A
$1,250,000
$259,500
$517
$5,175
$0
$0
$0
$162,874
$0
$0
$1,784
No Response
$0
$0
$17,409
$9,135
$3,011
$38,176
$55,495
$17,000
$241,957
$52,000
$5,000
$93,303
$97,669
$6,300
$39,127
$178,115
$0
$11,155
$37,214
$40,710
$25,000
$13,534
$25,000
$17,728
$3,743
$9,744
$307,766
$35,062
$31,066
$11,187
$954,445
$1,500
$442,141
$1,048,963
$0
$0
$0
$2,715,512
$74,000
$10,920,460
$7,090,106
$445,000
$0
$14,299,377
$0
$2,226,417
$0
$5,357,536
$2,148,552
$18,993,592
$1,360,416
$971,259
$490
$156,945
$2,533,818
$493,611
$872,594
$0
$31,970
$0
$0
$39,458
$0
$0
$0
$30,000
No Response
$4,281,507
$546
$170,140
$507,616
N/A
$0
$0
$209,963
$34,835
$0
$370,886
$391,845
$6,044
$0
$0
$500
$391,463
$29,281
$4,237
$2,469,497
$440,477
$304,283
$3,876,647
$2,916,354
$2,480,789
$35,901,380
$8,829,402
$588,297
$8,974,540
$11,519,928
$1,098,645
$17,601,833
$24,374,079
$19,286,644
$7,231,908
$8,689,440
$5,416,166
$7,367,263
$14,984,670
$1,804,109
$3,105,376
$373,036
$1,271,736
$2,998,332
$8,235,046
$4,519,939
$2,045,597
$0
$10,123
$16,922
$0
$0
$0
$700
$0
$35,908
$72,400
$28,200
$12,457
$0
$4,005,356
$1,135,000
$301,912
$2,501,690
$2,751,037
$156,140,121
$15,643,376
$281,097
$1,216,372
$2,247,214
$869,465
$829,373
$13,926,759
$735,595
$3,134,788
$6,178,056
$418,378
$1,621,752
$2,248,802
$859,061
$9,564,049
$1,280,236
$1,023,045
$717,224
$97,867,627
$1,610,725
$5,115,732
$689,388
-12%
7%
8%
52%
-4%
8%
1%
-17%
-13%
111%
N/A
0%
5%
-11%
-5%
-1%
-4%
0%
11%
-24%
4%
23%
$276,889
$2,268,531
$417,811
$582,078
$3,420,640
$2,706,688
$2,285,207
$37,274,908
$7,762,628
$593,903
$10,443,589
$11,069,632
$1,003,182
$17,562,682
$24,309,933
$16,704,829
$7,360,338
$8,224,232
$6,378,301
$7,542,092
$12,976,173
N/A
$2,864,216
N/A
$1,255,483
$3,119,485
$7,754,773
$4,348,941
$2,127,682
$1,185,611
$197,156
$0
$30,156
$0
$525
$837,088
$9,159,011
$1,850,442
$1,047,058
$881,880
$8,625,000
$1,782,597
$1,069,296
9%
5%
-48%
13%
8%
9%
-4%
14%
-1%
-14%
4%
10%
0%
0%
15%
-2%
6%
-15%
-2%
15%
N/A
8%
N/A
1%
-4%
6%
4%
-4%
N/A
40%
N/A
-5%
6%
4%
-2%
$10,685,749
$405,223,609
$384,177,611
* 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 = Question not answered
Page 2
2013-14
NET BUDGET
%
Change
From
2013-14
to 2014-15
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE B
BUDGETED PERMANENT POSITIONS
(As of June 30, 2015)
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)
Drafting/
Mapping
(4)
Computer
Analysts, etc.
(5)
Other Tech. &
Professionals
(6)
Support
Staff
(7)
9
1
2
2
2.5
2
8
2
2
4
57
1
3
17
4.5
3
48
4
11
29
22
0.4
1
3
0.5
1
10
0
3
9
6
0.1
1
2
1
1
7
0
2
5
5
0
0
1
0
0
2
1
1
4
16
0.4
0
0
4
1
9
1
1
10
60.4
0.5
4
17
0
4
38
1
16
28
3
2
1
6
4
2
3
77
3
4
3
11
13
2
29
8.75
6
2
373
9
23
3
3
3
1
20
2
2
1
175
2
6
0
1
2
1
5
1
1
1
38
1
3
1
0
1
0
3
0
0
2
97
0
3
0
6
0
1
1
0
0
0
41
0
0
0
8
10
1.5
42
8
4.6
0.5
631
10
17
4
3
2
2
6
3
4
7
6
2.5
6
8
3
8
17
8.77
6
7
3
8
11
4
5
1
3
3
7
3
2
9
1
2
22
8
7
102
32
3
86
70
5
63
89
58.97
26
27
41
23
93
8
16
2
7
18
23
24
6
5
1
1
5
3
1
55
4
0.5
16
13
2
13
39
13.11
9
6
12
6
45
1
5
0
0
4
7
7
2
1
0
0
2
2
1
14
4
1
12
5
2
5
18
2
5
5
2
4
7
3
2
0
1
2
4
2
1
0
0
0
1
0
0
19
4
0
5
11
0
6
5
3.77
0
6
3
8
20
1
0
0
0
0
3.75
3
0
3
0
0
1
1
2
6
19
0
62
0
0
32
60
14.13
11
29
0
0
24
0
0
0
0
1
0
0
9
6
2
2
17
6
8
112
7
1
2
44.4
1
43
61
36.89
24
3
17
21
73
8
14
1.1
5
11
30
15
1
1
1
1
0
0
0
0
2
10
4
2
3
56
9
4
1
15
3
1
1
5
1
1
0
5
0
0
0
3
0
7
4
40
10
0
310.77
1,602.22
561.51
195.10
224.52
375.53
1,531.89
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 3
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE B (Continued)
BUDGETED PERMANENT POSITIONS
(As of June 30, 2015)
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
2014-15
TOTAL
STAFF
(8)
2013-14
Total
Staff
(9)
%
Change
From
2013-14
to 2014-15
(10)
2012-13
Total
Staff
(11)
%
Change
From
2012-13
to 2013-14
(12)
175.4
3.4
11
42
12.5
12
122
9
36
89
N/A
32
31
7.5
106
23.75
15.6
9.5
1432
25
56
11
175.4
3
11
41
13
11
122
16
35.8
86
8
32
31
7
107
23.75
15.6
9.5
1,432
25
56
11
0%
13%
0%
2%
-4%
9%
0%
-44%
1%
3%
N/A
0%
0%
7%
-1%
0%
0%
0%
0%
0%
0%
0%
175.4
N/A
11
41
13
11
122
16
N/A
101
8
32
31
8
102
23.55
0%
N/A
0%
0%
0%
0%
0%
0%
N/A
-15%
0%
0%
0%
-13%
5%
1%
9.5
1,431
24.33
56
11
0%
0%
3%
0%
0%
27
6
7
54
23
23
315
76
8
189
151.4
13
170
289
137.64
81
83
78
70
273
25
42
4.1
16
39
74.75
54
21
N/A
3
N/A
11
134
27
15
27
6
9
50
23
22.5
315
76
8
183
152.7
10
169
287
124.69
83
80
78
70
264
N/A
42
N/A
16
36
73.73
54
22
18
2
N/A
11
122
28
15
0%
0%
-22%
8%
0%
2%
0%
0%
0%
3%
-1%
30%
1%
1%
10%
-2%
4%
0%
0%
3%
N/A
0%
N/A
0%
8%
1%
0%
-5%
N/A
50%
N/A
0%
10%
-4%
0%
25
6
9
50
23
22.5
315
77
N/A
188
151.7
10
165
292
125.49
87
80
78
70
256
N/A
42
4.7
16
35
73.73
54
21
17
N/A
N/A
11
132
26
15
8%
0%
0%
0%
0%
0%
0%
-1%
N/A
-3%
1%
0%
2%
-2%
-1%
-5%
0%
0%
0%
3%
N/A
0%
N/A
0%
3%
0%
0%
5%
6%
N/A
N/A
0%
-8%
8%
0%
4,801.54
4,749.67
1%
4,704.90
1%
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 4
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE C
BUDGETED TEMPORARY POSITIONS
(As of June 30, 2015)
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)
Business
Property
AuditorAppraisers
(3)
Drafting/
Mapping
(4)
Computer
Analysts,
etc.
(5)
Other
Technical/
Professional
(6)
Support
Staff
(7)
TOTAL
(8)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
0
0
0
0
0
0
0
0
0
3
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.5
0
0
2
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3
0
0
0
0
0
0
0
0
0
2
0
0
0
0.5
0
0
0
0.33
0
0
2
3
0
0
0.5
0
0.5
0
0.33
2
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.5
0
0
1
0
0
0.55
0
0
0
0.1
0.75
0
0
2.85
0
0
0.53
0
0
0
0
0
0.5
0
5
0
0
0
0
0
0
0
0
0.55
0
0
0
0
0
0
0
1.41
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0.85
0
0
0
0
0
0
0
0
0
0
0.72
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0.33
0
0
0
0
0
4.68
0
0
20
3
1
0
0
0.29
0
0
4.33
0
3
0
0
0
0.5
0
0
0
0
0.83
0
0
1
0
0
6.63
0
0
20
3.1
1.75
0
0
4.55
0
0
5.58
0
3
0
0
0
1
0
6
0
1
0
0
0
0
0
0
1
1
0
1
0
0
0
2
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3
0
0
1.00
17.28
2.96
1.57
0
4
42.96
69.77
Assessor
& Other
Managers
(1)
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 5
SECTION II
LOCAL ROLL
AND
WORKLOAD
STATISTICS
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE D
LOCAL ROLL VALUE AND STATISTICS
(SECTION 601 ROLL for 2015-2016)*
Secured Roll
State-Assessed
Locally Assessed
in 000's *
in 000's *
(1)
(2)
Unsecured
Roll Value
(Local Only)
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
$3,790,688
$18,784
$223,980
$875,264
$149,478
$898,887
$4,224,966
$37,210
$354,780
$3,858,322
$142,254
$452,961
$712,786
$192,074
$3,757,005
$495,553
$155,794
$166,109
$17,370,173
$647,046
$532,684
$67,008
$289,011
$572,824
$159,044
$141,820
$1,173,450
$313,504
$312,248
$5,703,332
$1,234,515
$518,607
$5,960,084
$1,555,106
$141,922
$7,129,870
$11,564,634
$2,943,231
$1,984,517
$3,045,171
$1,749,839
$1,004,561
$4,218,227
$363,259
$898,975
$53,018
$307,947
$1,001,294
$906,579
$536,320
$406,913
$245,602
$34,694
$1,176,478
$174,881
$1,723,977
$580,813
$263,358
$224,239,898
$661,346
$4,428,021
$18,501,349
$6,081,907
$2,505,914
$166,154,652
$1,680,609
$27,607,354
$64,039,933
$2,662,566
$11,562,103
$10,535,581
$3,497,075
$77,728,685
$9,126,451
$6,529,601
$1,911,719
$1,224,650,573
$11,925,619
$65,236,924
$2,053,299
$10,116,875
$18,940,973
$872,671
$5,106,845
$54,292,945
$31,442,887
$16,392,411
$485,007,446
$62,480,943
$3,261,139
$229,569,966
$129,304,034
$6,421,010
$175,889,660
$427,932,671
$180,311,080
$58,970,219
$44,265,133
$169,079,967
$68,629,489
$364,193,389
$37,958,585
$14,745,563
$490,183
$4,023,374
$43,624,304
$74,569,325
$39,664,941
$7,864,029
$4,626,392
$1,367,841
$28,827,413
$6,293,989
$114,429,012
$22,153,789
$4,712,808
$13,278,490
$30,248
$88,992
$1,002,100
$106,056
$269,197
$5,238,344
$35,486
$544,557
$3,190,135
$152,643
$472,393
$1,271,958
$453,519
$8,506,460
$411,714
$150,316
$103,248
$48,112,359
$542,337
$1,371,537
$35,144
$456,324
$1,512,533
$38,570
$389,673
$2,238,250
$1,267,068
$324,683
$20,121,734
$1,503,846
$99,703
$7,484,841
$5,405,923
$355,807
$11,004,802
$15,056,320
$11,784,296
$3,757,608
$1,192,174
$9,546,461
$3,425,184
$24,141,862
$873,089
$840,675
$24,880
$238,016
$2,807,974
$2,605,900
$2,153,583
$563,288
$202,993
$39,508
$1,774,448
$194,561
$4,213,109
$1,280,977
$217,472
$241,309,075
$710,378
$4,740,993
$20,378,712
$6,337,441
$3,673,998
$175,617,962
$1,753,304
$28,506,691
$71,088,391
$2,957,463
$12,487,456
$12,520,325
$4,142,668
$89,992,150
$10,033,718
$6,835,712
$2,181,076
$1,290,133,105
$13,115,003
$67,141,144
$2,155,452
$10,862,209
$21,026,330
$1,070,285
$5,638,338
$57,704,645
$33,023,460
$17,029,342
$510,832,512
$65,219,304
$3,879,450
$243,014,891
$136,265,062
$6,918,739
$194,024,333
$454,553,625
$195,038,607
$64,712,343
$48,502,478
$180,376,266
$73,059,235
$392,553,479
$39,194,933
$16,485,213
$568,081
$4,569,338
$47,433,572
$78,081,804
$42,354,843
$8,834,229
$5,074,988
$1,442,043
$31,778,339
$6,663,432
$120,366,098
$24,015,579
$5,193,638
Totals
$99,513,430
$4,891,154,480
$224,505,370
$5,215,173,280
* As provided to county auditor and may contain roll corrections beyond June 30, 2015
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
* Data from Table 10 of the State Board of Equalization's 2014-15 Annual Report
Page 6
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE D (Continued)
LOCAL ROLL VALUE AND STATISTICS
(SECTION 601 ROLL for 2015-2016)
Secured
Roll Units
(5)
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
Unsecured
Roll Units
(6)
TOTAL
ROLL UNITS
(7)
437,976
44,151
482,127
23,078
99,005
44,805
13,960
364,075
14,934
133,729
285,719
2,991
11,557
3,639
1,748
44,296
1,503
8,439
34,475
26,069
110,562
48,444
15,708
408,371
16,437
142,168
320,194
75,544
76,714
11,609
809,551
49,418
63,131
23,625
2,362,297
57,199
96,194
713
7,405
5,429
1,855
21,372
4,601
7,444
1,071
397,711
12,257
13,938
1,034
82,949
82,143
13,464
830,923
54,019
70,575
24,696
2,760,008
69,456
110,132
1,747
85,460
27,694
15,277
128,654
41,398
60,624
932,996
164,437
25,749
923,138
466,698
19,771
633,487
986,858
206,460
217,890
145,551
220,642
129,566
487,140
99,172
97,083
5,350
54,047
139,703
182,322
166,785
33,257
8,131
680
20,223
20,701
8,660
5,434
141,228
13,011
3,485
27,601
31,875
1,865
43,778
82,966
41,381
18,992
12,729
16,971
20,468
68,544
10,989
11,765
1,006
3,121
10,214
32,012
20,112
3,423
93,591
28,374
35,500
149,355
50,058
66,058
1,074,224
177,448
29,234
950,739
498,573
21,636
677,265
1,069,824
247,841
236,882
158,280
237,613
150,034
555,684
110,161
108,848
6,356
57,168
149,917
214,334
186,897
36,680
11,989
1,677
13,666
38,256
248,935
60,557
31,480
4,159
22,939
5,739
1,931
42,415
271,874
66,296
33,411
12,131,702
1,344,726
13,476,428
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 7
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE E
DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES
(SECURED ROLL for 2015 - 2016)
Land
Number of
Parcels
(4a)
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
Single Family
Assessed
Value
(4b)
Number of
Parcels
(1a)
Assessed
Value
(1b)
Condominiums
Number of
Parcels
(2a)
Assessed
Value
(2b)
8,013
N/A
4,258
12,273
9,642
1,845
15,883
3,508
12,184
14,342
$2,408,877,450
N/A
$194,972,041
$621,288,353
$285,235,792
$23,311,836
$1,585,901,583
$106,961,964
$693,789,586
$582,752,307
323,513
N/A
14,577
53,200
22,453
4,877
290,423
6,088
68,400
205,480
$136,922,768,716
N/A
$3,073,851,078
$10,734,465,758
$4,479,592,064
$630,548,589
$120,584,585,124
$948,263,146
$21,125,382,873
$35,784,209,651
41,743
N/A
Incl. in #1
1,234
244
19
32,665
0
Incl. in #1
9,710
$10,888,074,581
N/A
Incl. in #1
141,751,008
$34,615,120
$2,717,163
$7,970,019,228
$0
Incl. in #1
$766,000,596
8,713
24,165
3,111
110,420
2,199
26,807
2,005
83,884
5,768
4,884
No Response
$370,587,001
$178,334,297
$48,220,222
$3,509,035,726
$56,315,400
$355,122,244
$36,650,826
$11,118,378,712
$334,541,969
$519,982,469
No Response
35,429
28,587
3,976
195,498
28,804
29,304
8,972
1,426,801
36,629
62,032
No Response
$7,246,516,595
$3,989,852,625
$862,589,759
$30,912,403,699
$3,860,725,023
$4,110,140,245
$1,087,759,329
$594,035,014,910
$5,950,689,596
$46,442,715,605
No Response
125
863
99
N/A
479
No Response
0
357,126
432
13,563
No Response
$21,415,936
$75,673,147
$12,358,241
N/A
$35,806,367
No Response
$0
$134,493,282,547
$42,454,398
$5,265,495,996
No Response
6,707
899
866
5,313
625
9,840
10,257
14,119
No Response
93,455
18,217
461
24,375
29,425
2,590
8,635
14,816
6,421
4,059
5,932
6,338
9,431
762
15,586
4,084
13,121
3,644
1,221
$237,699,894
$6,591,534
$90,066,867
$1,011,951,146
$110,361,959
$776,368,142
$2,957,741,030
$1,942,024,909
No Response
$5,006,725,446
$1,504,887,382
$66,258,391
$4,194,084,047
$3,935,796,173
$529,524,887
$1,056,347,187
Incl. in #1
$1,086,629,486
$1,026,983,995
$3,931,977,659
$146,029,988
$291,790,101
$30,245,150
$225,222,352
$463,926,646
$1,108,033,341
$190,016,355
$40,860,203
54,571
1,709
5,124
80,355
26,728
40,774
547,631
120,180
No Response
517,014
369,051
12,609
475,294
566,326
97,702
166,096
76,144
158,384
79,370
333,880
64,500
54,174
1,605
13,555
109,238
129,623
119,975
22,806
$8,400,788,034
$117,334,698
$1,995,627,340
$34,283,616,364
$10,205,892,329
$12,748,910,796
$268,740,426,101
$45,921,193,179
No Response
$144,685,136,852
$85,462,152,404
$4,137,392,101
$102,964,335,084
$231,430,526,578
$56,844,360,954
$36,155,988,448
$33,588,200,000
$108,444,744,225
$2,556,604,912
$203,071,020,851
$23,895,331,309
$10,060,867,295
$268,872,581
$1,994,886,760
$28,723,874,424
$48,366,711,245
$21,897,719,440
$4,067,841,202
659
0
6,244
7,090
3,122
1,499
186,849
9,063
No Response
64,858
13,777
0
25,574
182,604
48,467
4,560
6,152
24,979
13,762
83,615
5,494
433
0
0
7,061
6,485
3,090
472
$69,232,741
$0
$1,745,061,170
$2,214,202,975
$968,327,315
$384,824,589
$64,943,545,710
$2,585,823,719
No Response
$14,399,639,322
$1,777,869,221
$0
$4,453,654,296
$55,954,443,235
$34,247,042,855
$430,295,034
Incl. in #1
$10,421,465,465
$4,776,092,068
$35,561,214,599
$1,561,501,938
$61,746,015
$0
$0
$1,091,860,573
$1,289,821,193
$325,891,207
$32,884,319
4,136
$196,957,152
4,996
$784,700,149
0
$0
4,964
7,279
1,306
2,815
$102,585,142
$962,620,959
$80,011,134
$72,544,820
23,478
177,036
39,660
16,822
$4,478,711,640
$72,352,066,928
$10,252,421,931
$2,579,680,602
306
31,563
1,963
238
$43,807,351
$9,169,503,649
$335,370,825
$11,635,982
685,603
$56,413,123,255
7,351,453
$2,654,260,011,141
1,198,281
$408,606,421,694
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 8
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE E (Continued)
DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES
(SECURED ROLL for 2015 - 2016)
Manufactured
Homes
Number of
Parcels
(5a)
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
Multi-family
2 to 4
Time Shares
Assessed
Value
(5b)
Number of
Parcels
(3a)
Assessed
Value
(3b)
Number of
Parcels
(6a)
Multi-family
5 or more
Assessed
Value
(6b)
Number of
Parcels
(7a)
Assessed
Value
(7b)
2,072
N/A
1,030
15,458
1,799
109
1,983
2,689
3,884
7,283
$99,223,823
N/A
$51,562,345
$86,477,089
$175,417,027
$7,925,374
$50,134,208
$159,189,387
$448,653,330
$425,676,504
0
N/A
0
0
1,594
N/A
0
0
39,029
0
$0
N/A
$0
$0
$11,350,165
N/A
$0
$0
$205,931,028
$0
26,034
N/A
Incl. in #1
4,261
251
121
5,770
219
1,350
4,217
$8,907,431,682
N/A
Incl. in #1
$854,770,737
$35,219,492
$22,159,014
$1,713,199,268
$44,989,586
$264,767,597
$617,793,131
7,439
N/A
Incl. in #1
571
173
$192
1,832
42
560
1,773
$15,481,619,314
N/A
Incl. in #1
$872,474,302
$18,156,242
$24,802,464
$6,556,115,158
$30,778,121
$498,439,522
$2,577,310,211
4,380
2,396
1,711
10,879
1,152
No Response
412
24,730
1,246
294
No Response
$194,526,642
$122,671,064
$58,312,907
$814,268,662
$21,627,130
No Response
$7,973,850
$684,228,440
$109,497,620
$11,179,803
No Response
0
0
0
N/A
0
No Response
0
N/A
0
0
No Response
$0
$0
$0
N/A
$0
No Response
$0
N/A
$0
$0
No Response
3,427
775
514
11,449
727
1,384
631
177,132
299
3,856
No Response
$753,687,418
$111,183,604
$100,528,058
$1,695,423,216
$245,341,453
$369,031,062
$107,317,319
$66,099,682,993
$52,552,237
$2,396,971,083
No Response
563
394
50
1,723
93
No Response
48
68,640
122
852
No Response
$346,843,924
$468,137,572
$26,789,797
$1,767,592,330
$60,143,973
No Response
$26,450,565
$105,808,852,781
$134,173,318
$2,351,600,293
No Response
2,653
162
239
2,852
1,665
1,272
21,657
2,046
No Response
65,253
7,566
378
18,378
24,575
0
3,817
8,755
1,111
7,778
10,900
2,698
6,655
76
2,246
1,269
4,999
5,659
857
$82,457,530
$4,896,683
$4,198,582
$373,432,816
$72,864,740
$238,387,313
$468,299,840
$92,102,865
No Response
$4,643,581,276
$355,545,121
$9,324,457
$447,925,888
$2,374,547,920
$0
$55,418,505
Incl. in #1
$28,579,885
$224,610,081
$648,753,471
$201,575,308
$246,881,043
$3,893,865
$110,017,670
$42,166,080
$542,779,268
$93,831,306
$20,778,940
0
0
1,455
6,845
99
1,116
62,675
4,650
No Response
102,096
0
0
12,059
72,439
7,320
0
10,125
0
0
0
0
0
0
0
0
0
0
0
$0
$0
$1,613,367
$100,524,326
$22,401,971
$27,334,268
$340,656,420
$68,755,028
No Response
$730,526,433
$0
$0
$53,549,599
$614,218,747
$320,998,459
$0
Incl. in #1
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
2,680
27
84
3,270
1,791
2,080
16,536
2,918
No Response
8,892
15,699
893
16,930
33,125
26,518
7,638
2,957
8,409
5,501
15,105
3,672
1,811
83
760
500
6,705
3,134
1,010
$380,635,084
$2,161,629
$25,863,364
$967,020,379
$742,875,193
$732,393,943
$9,068,943,944
$1,377,685,213
No Response
$2,213,746,079
$3,414,308,649
$312,540,490
$3,287,642,669
$12,024,607,805
$18,824,511,254
$1,199,301,434
$2,028,300,000
$4,541,971,498
$2,298,583,881
$7,463,740,305
$1,507,233,588
$324,033,971
$16,925,928
$107,063,139
$2,919,136,062
$2,539,998,593
$518,960,302
$217,635,820
578
7
122
1,368
168
112
10,164
1,544
No Response
4,999
3,537
72
6,596
10,706
8,620
1,166
785
3,695
1,791
5,851
717
535
2
0
Incl. in #6
1,000
2,397
425
$475,536,805
$2,235,956
$81,993,202
$2,282,483,179
655,935,892
$190,186,406
$31,413,613,366
$1,795,235,518
No Response
$8,177,400,161
$8,645,681,833
$78,923,586
$8,015,899,658
$28,630,232,955
$16,772,179,040
$1,549,356,765
Incl. in #6
$9,040,410,705
$3,062,196,784
$28,027,720,660
$905,927,682
$429,431,696
$1,937,481
$0
Incl. in #6
$2,959,479,129
$1,285,025,003
$270,123,610
1,125
$89,708,431
0
$0
361
$86,812,730
3
$649,908
1,444
11,625
1,316
2,720
$30,970,913
$407,558,914
$30,053,150
$226,327,468
0
1,647
0
0
$0
$1,499,972
$0
$0
1,009
5,165
4,292
1,078
$212,660,987
$1,628,825,702
$928,651,178
$139,343,529
64
1,367
503
N/A
$45,395,771
$4,824,288,978
$1,092,513,728
N/A
307,253
$15,700,014,534
323,149
$2,499,359,783
443,050
153,961
$297,762,275,344
$166,446,163,292
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 9
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE E (Continued)
DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES
(SECURED ROLL for 2015- 2016)
Commercial/Industrial
Rural/Agricultural
Vacant
Land
Improved
Number of
Parcels
(8a)
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
Assessed
Value
(8b)
Number of
Parcels
(9a)
Agricultural
Improvements
Agricultural
Assessed
Value
(9b)
Number of
Parcels
(10a)
Assessed
Value
(10b)
Number of
Parcels
(11a)
Assessed
Value
(11b)
23,400
N/A
804
5,533
1,066
561
10,953
690
2,362
14,066
$52,118,797,052
N/A
$527,950,958
$3,751,812,641
$343,809,045
$400,618,127
$30,832,088,115
$313,646,598
$2,423,599,806
$12,855,104,485
2,215
N/A
237
979
570
192
1,771
172
797
3,410
$3,078,948,463
N/A
$44,749,763
$157,851,646
$40,709,992
$18,715,993
$751,776,891
$8,429,768
$178,239,204
$602,309,566
103
N/A
338
3,880
71
1,983
1,655
N/A
1,593
7,621
$124,538,171
N/A
$135,138,980
$1,470,200,535
$19,556,741
$618,453,661
$948,948,414
N/A
$318,205,937
$2,175,747,195
0
N/A
Incl. in #10
Incl. in #10
1,004
11
0
N/A
426
43
$0
N/A
Incl. in #10
Incl. in #10
$256,931,382
$8,436,526
$0
N/A
$55,927,787
$48,874,940
2,695
2,772
1,136
14,308
1,647
1,382
661
124,634
1,946
3,437
No Response
$1,747,241,662
$2,052,964,885
$469,151,386
$17,136,423,787
$1,657,863,609
$654,286,274
$234,291,665
$264,017,362,997
$2,040,732,732
$7,085,406,394
No Response
749
2,417
60
6,902
625
536
273
23,177
771
487
No Response
$85,942,849
$165,669,923
$8,677,612
$724,653,600
$102,540,366
$29,333,265
$12,286,310
$9,830,902,128
$202,622,887
$133,775,786
No Response
1
3,910
0
8,058
3,368
539
Incl. in #12
0
2,476
2
No Response
$592,864
$1,359,973,326
$0
$2,079,920,691
$104,097,415
$239,250,912
Incl. in #12
$0
$1,271,611,681
$1,033,406
No Response
1,703
265
0
212
1,089
No Response
Incl. in #12
342
165
82
No Response
$225,542,834
$123,874,463
$0
$232,380,087
$399,690,958
No Response
Incl. in #12
$173,819,337
$119,229,470
$213,750,891
No Response
3,165
417
387
5,055
1,823
1,771
43,160
6,151
No Response
27,249
16,356
723
25,898
28,913
12,584
10,540
6,772
10,621
6,370
18,560
4,705
3,988
170
2,223
4,213
7,939
7,685
1,407
$2,826,083,171
$70,879,855
204,873,706
$8,207,425,386
$4,317,267,293
$1,444,440,759
$102,496,746,448
$9,449,280,461
No Response
$44,356,825,798
$27,397,121,252
$761,227,695
$43,024,923,967
$77,048,755,573
$55,015,377,040
$13,842,710,511
$6,804,800,000
$32,734,470,113
$10,598,535,881
$80,970,070,105
$4,444,654,666
$3,240,968,188
$40,803,191
$699,483,303
$9,329,887,311
$12,007,092,931
$8,816,379,581
$1,324,863,822
1,144
269
136
1,013
490
384
1,961
1,430
No Response
10,905
3,184
123
18,844
5,126
2,659
2,270
1,726
3,490
935
737
449
1,683
26
890
1,311
1,469
1,482
307
$146,241,348
$3,568,418
23,030,337
$287,936,994
$344,237,234
$79,287,868
$1,354,105,539
$608,418,307
No Response
$4,074,445,059
$945,585,963
$35,598,196
$3,816,863,829
$3,669,356,687
$2,235,932,944
$892,733,295
Incl. in #8
$1,139,467,346
$351,015,039
$1,102,927,177
$125,255,729
$171,014,218
$1,764,817
$44,093,130
$523,909,119
$609,014,242
$345,481,825
$64,311,836
7,647
111
0
1,798
702
40
3,430
283
No Response
6,075
915
888
588
1,944
0
4,785
993
123
2,657
1,832
530
488
0
460
2,144
4,591
3,017
3,147
$2,828,156,261
$25,788,576
$0
$1,966,189,102
$1,386,211,611
$18,959,015
$1,346,816,680
$167,375,989
No Response
$2,545,141,108
$523,573,057
$505,818,272
$135,990,253
$593,175,137
$0
$1,989,830,906
$1,512,000,000
$47,687,034
$1,519,847,978
$908,445,969
$276,975,652
$107,523,719
$0
$59,571,936
$868,140,863
$3,611,506,703
$1,243,977,294
$1,168,638,406
230
240
186
0
265
0
0
0
No Response
No Response
219
0
340
237
0
141
139
180
49
0
34
Incl. in #10
0
1,493
N/A
209
0
79
$393,852,233
$42,172,216
45,121,761
$0
$119,394,105
$0
$0
$0
No Response
No Response
$140,277,809
$0
$250,870,960
$136,665,908
$0
$101,016,163
Incl. in #10
$125,838,807
$80,685,778
$0
$29,987,165
Incl. in #10
$0
$298,578,389
N/A
$174,263,451
$0
$35,619,820
402
$114,533,799
52
$3,089,144
0
$0
0
$0
1,087
5,599
3,365
1,061
$724,285,545
$12,610,009,414
$4,911,131,507
$568,885,539
247
567
870
352
$32,798,618
$273,939,536
$281,305,864
$40,862,740
0
3,516
3,420
781
$0
$2,367,878,328
$166,623,643
$463,222,919
238
0
1,964
10
$34,124,696
$0
$561,454,760
$10,600,341
484,412
$981,067,946,029
112,871
$39,805,728,410
92,503
$39,222,336,340
11,595
$4,438,983,037
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 10
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE E (Continued)
DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES
(SECURED ROLL for 2015 - 2016)
Rural/Agricultural
Restricted
Number of
Parcels
(12a)
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
Vacant
Assessed
Value
(12b)
Number of
Parcels
(13a)
Other
Assessed
Value
(13b)
Number of
Parcels
(14a)
Assessed
Value
(14b)
1,033
N/A
834
Incl. in #10 & 13
1,814
1,834
382
588
1,342
15,121
$329,302,635
N/A
$130,779,840
Incl. in #10 & 13
$117,081,839
$341,304,614
$101,066,360
$28,505,204
$93,008,039
$5,667,082,838
0
N/A
584
1,097
1,795
533
515
N/A
0
2,265
$0
N/A
$138,298,988
$155,432,425
$135,919,259
$45,721,870
$337,715,141
N/A
$0
$261,924,934
2,347
N/A
0
226
19
1,290
No Response
178
0
0
$1,119,531,699
N/A
$0
$73,651,541
$0
$301,495,713
No Response
$37,622,384
$0
$0
7,774
1,172
0
11,397
5,597
666
2,828
0
3,432
507
713
$576,707,860
$506,991,925
$0
$4,356,003,116
$1,878,260,844
$82,043,575
$138,304,721
$0
$1,552,614,916
$182,065,760
$523,688,480
3,201
6,287
0
13,466
1,447
1,684
6,655
49,055
251
0
No Response
$120,844,777
$112,180,749
$0
$444,784,894
$19,275,444
$222,755,616
$149,706,403
$2,150,935,318
$164,984,331
$0
No Response
0
0
0
No Response
53
191
1,091
0
1,989
126
No Response
$0
$0
$0
No Response
$8,478,916
$28,404,583
$71,712,261
$0
$500,826,976
$42,902,291
No Response
3,615
1,248
52
3,994
840
405
6
1,453
No Response
1,900
1,545
2,195
433
2,512
0
6,625
Incl. in #10,13,14
775
2,264
2,995
1,070
2,673
507
4,263
See Appendix 2
2,927
8,122
532
$1,711,116,556
$84,766,539
15,636,972
$1,573,665,375
$1,462,476,863
$22,745,283
$2,179,659
$82,856,400
No Response
$425,479,184
$554,829,999
$311,434,751
$181,416,378
$667,565,062
$0
$2,895,299,100
Incl. in #10,13,14
$316,225,228
$2,069,199,689
$871,231,589
$315,442,712
$141,380,880
$52,976,465
$247,831,583
See Appendix 2
$2,298,586,832
$3,197,931,532
$253,007,397
1,680
1,567
380
2,464
3,080
0
0
544
No Response
9,241
150
1,420
2,916
9,584
0
666
10,200
426
1,156
2,458
4,759
3,779
45
2,894
1,204
1,134
307
229
$267,204,459
$53,050,168
38,135,634
$424,038,155
$600,549,112
$0
$0
$209,073,589
No Response
$2,364,297,043
$27,031,740
$304,125,206
$509,694,316
$1,758,730,409
$0
$79,129,819
Incl. in #10
$58,829,798
$122,376,362
$778,366,008
$372,517,811
$310,035,466
$3,333,714
$153,972,062
$254,590,597
$287,283,984
$50,202,588
$29,380,943
0
21,038
0
142
No Response
1,331
0
2
No Response
No Response
95
0
0
495
0
8
434
156
0
3,204
242
201
238
419
0
16
5,114
No Response
$0
$467,350,841
$0
$229,116,392
No Response
$115,196,573
$0
$987,884
No Response
No Response
$80,183,027
$0
$0
$248,070,291
$0
$1,577,254
Incl. in #10
$42,422,565
$0
$15,654,705,468
$39,688,324
$925,048
$48,423,248
$96,517,985
$0
$747,622
$1,318,641,765
No Response
914
$28,797,110
0
$0
0
$0
1,337
1,668
45
220
$155,915,949
$1,428,896,065
$12,007,728
$3,693,836
2,447
923
1,098
2,942
$173,673,696
$65,130,266
$171,076,594
$301,012,305
0
120
192
1
$0
$218,955,442
$65,557,640
$286,729
114,169
$37,989,405,282
158,528
$14,227,321,993
40,958
$20,813,980,462
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 11
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE E (Continued)
DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES
(SECURED ROLL for 2015 - 2016)
Miscellaneous
Secured Possessory
Interests
Parcels
(15a)
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
Oil, Gas, &
Mineral
Assessed
Value
(15b)
Parcels
(16a)
TOTAL
SECURED
ROLL
Other
Assessed
Value
(16b)
Parcels
(17a)
Assessed
Value
(17b)
Parcels
(18a)
Assessed
Value
(18b)
5
N/A
0
0
0
N/A
0
0
1,360
0
$572,983
N/A
$0
$0
$0
N/A
$0
$0
$96,706,982
$0
59
N/A
0
256
1,352
346
39
584
22
388
$200,025,331
N/A
$0
$2,999,835
$5,780,760
$30,771,660
$2,671,133
$480,642
$1,138,885
$1,153,055,569
0
N/A
416
37
958
47
204
176
420
0
$0
N/A
$71,582,974
$700,709
$18,980,816
1,484,286
$23,457,720
$27,597,328
$362,281,029
$0
437,976
0
23,078
99,005
44,805
13,960
364,075
14,934
133,729
285,719
$231,679,711,900
N/A
$4,368,886,967
$18,923,876,579
$5,978,355,736
$2,478,466,890
$171,457,678,343
$1,706,464,128
$26,766,071,605
$63,517,841,927
0
0
952
No Response
0
No Response
0
9,611
246
0
No Response
$0
$0
$78,139,363
No Response
$0
No Response
$0
$22,692,064,195
$39,461,929
$0
No Response
753
105
0
4,924
93
162
10
1,354
31
13
No Response
$9,384,896
$988,154,685
$0
$18,497,123,609
$88,078,034
$411,602,227
$360,319
$4,922,404,633
$11,308,309
$14,749,332
No Response
6,031
2,606
0
420,315
2,045
476
39
15,811
1,396
6,059
No Response
$465,513,226
$444,701,743
$0
$83,829,401,614
$1,044,067,457
$203,393,563
$1,814,990
$38,976,498,261
$111,958,202
$211,439,795
No Response
75,544
76,714
11,609
809,551
49,418
63,131
23,625
2,362,297
57,199
96,194
713
$12,165,348,484
$10,700,364,008
$1,664,767,345
$165,999,415,031
$9,582,312,389
$6,705,363,566
$1,874,628,558
$1,255,003,427,252
$12,639,260,571
$64,873,068,904
$523,688,480
2
0
2
48
0
0
6,731
0
No Response
11,200
1
0
5,114
4,129
0
628
832
0
127
1,885
0
7
137
0
0
19
0
0
$1,269,000
$0
$1,850,570
$11,102,826
$0
$0
$1,896,762,189
$0
No Response
$3,444,762,302
$3,750,000
$0
$714,057,137
$8,995,839,766
$0
$765,224,790
Incl. in #8
$0
$12,311,081
$2,675,613,335
$0
$635,242
$8,148,990
$0
$0
$68,468,437
$0
$0
38
0
0
65
0
0
49
54
No Response
1
139
9
148
178
0
106
167
12
432
7
19
145
224
0
180
228
13
418
$24,917,954
$0
$0
$940,719,178
$0
$0
$1,063,273,159
$8,993,852
No Response
2,725,082
$92,623,784
$220,515
$8,487,144
$431,092,698
$0
$31,642,471
Incl. in #8
$21,812,171
$1,574,962,188
$12,280,196
$11,324,340
$60,088,240
$3,785,965
$0
$81,415,478
$1,201,629,991
$7,804,679
$52,939,664
91
0
0
6,982
0
0
21,890
0
25,749
No Response
16,247
0
0
14,540
0
209
4,554
1,860
3,315
179
3,945
11,080
1,475
9,258
8,499
1,857
3,146
347
$16,843,694
$0
$0
$1,518,831,238
$0
$0
$16,856,104,861
$0
$3,228,894,019
No Response
$1,617,709,289
$0
$0
$9,934,298,677
$0
$183,021,093
Incl. in #1-16
$160,090,520
$2,879,110,730
$124,322,245
$15,840,078
$27,776,418
$3,629,812
$180,054,249
$1,877,019,926
$7,649,128
$62,561,255
$22,277,558
85,460
27,694
15,277
128,654
41,398
60,624
932,996
164,437
25,749
923,138
466,698
19,771
633,487
986,858
206,460
217,890
145,551
220,642
129,566
487,140
99,172
97,083
5,350
54,047
139,703
182,322
166,785
33,257
$17,862,034,764
$880,797,113
$4,273,072,872
$56,392,255,831
$21,008,795,617
$16,779,034,955
$502,949,214,946
$64,309,806,913
$3,228,894,019
$237,070,431,145
$132,543,130,530
$6,522,863,660
$172,059,395,225
$438,447,923,621
$184,789,927,433
$61,228,892,775
$43,933,300,000
$168,210,644,846
$33,153,116,447
$381,802,389,637
$33,849,286,290
$15,475,097,540
$484,741,207
$4,217,292,558
$46,175,927,079
$77,073,066,090
$39,354,424,132
$7,601,163,540
0
$0
0
$0
0
$0
11,989
$1,305,248,423
955
302
0
N/A
$94,397,879
$91,861,464
$0
N/A
0
558
84
238
$0
$1,517,510,446
$2,508,685
35,627,045
680
0
479
2,202
$79,030,971
$0
$27,466,124
$181,586,845
38,256
248,935
60,557
31,480
$6,208,359,158
$107,920,546,063
$18,918,154,491
4,635,310,700
44,293
$41,693,000,460
14,003
$33,528,474,784
595,620
$164,798,992,443
12,131,702
$4,979,273,538,283
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
*Plumas- No individual breakdown available for property types. Total sum of parcels and assessed value are included under "Other" for purposes of
capturing total roll.
Page 12
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE E (Continued)
DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES
(UNSECURED ROLL for 2015 - 2016)
Certificated Aircraft
General Aircraft
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
Units
(19a)
Assessed
Value
(19b)
865
0
106
293
77
113
442
15
320
414
$718,277,469
$0
$5,055,550
$24,300,366
$3,433,450
$9,871,784
$138,718,000
$502,995
$20,796,569
$113,470,000
137
113
83
951
124
69
48
3,135
209
208
32
Fractionally Owned Aircraft
Assessed
Value
(20b)
Units
(21a)
Assessed
Value
(21b)
18
0
0
0
0
No Response
0
0
No Response
32
$493,544,175
$0
$0
$0
$0
No Response
$0
$0
No Response
$80,542,800
15
0
0
3
0
No Response
24
0
5
0
$31,344,845
$0
$0
$247,040
$0
No Response
$2,185,475
$0
$793,231
$0
$6,970,500
$20,964,185
$5,165,374
$177,996,513
$18,023,200
$3,225,900
$3,700,308
$3,064,554,988
$28,565,320
$43,086,760
$983,740
8
0
3
11
0
No Response
0
145
0
0
No Response
$1,725,649
$0
$62,018
$1,031,834
$0
No Response
$0
$3,539,118,386
$0
$0
No Response
5
0
5
No Response
0
No Response
0
50
0
0
No Response
$127,140
$0
$277,841
No Response
$0
No Response
$0
$173,762,462
$0
$0
No Response
211
29
24
369
260
224
742
339
N/A
1,091
576
235
1,311
1,764
0
326
557
335
595
882
266
254
0
80
141
904
231
131
$19,348,828
$1,640,395
$1,909,536
$103,884,379
$58,956,193
$26,646,109
$496,390,549
$34,671,881
N/A
$177,424,117
$214,405,225
$14,559,591
$199,435,493
$712,602,209
$0
$145,605,077
$91,299,800
$241,587,331
$206,549,920
$905,867,889
$26,603,074
$42,855,005
$0
$2,519,243
$11,207,460
$176,235,192
$57,344,750
$17,990,149
2
0
2
4
0
0
10
0
0
54
77
0
N/A
38
0
1
4
101
20
41
0
4
0
0
0
6
0
0
$776,330
$0
$3,533,363
$9,314,786
$0
$0
$354,831,781
$0
$0
$51,032,184
$392,101,595
$0
N/A
$824,976,533
$0
$228,154
$11,643,591
$1,827,157,630
$26,322,800
$325,169,479
$0
$1,446,340
$0
$0
$0
$8,164,329
$0
$0
3
0
5
35
4
33
4
5
N/A
88
81
0
N/A
18
0
4
10
33
29
29
6
14
0
No Response
2
32
11
0
$120,820
$0
$819,695
$16,316,309
$13,545,350
$5,006,661
$27,380,858
$1,152,880
N/A
$26,290,760
$7,902,426
$0
N/A
$33,076,223
$0
$50,513
$3,017,034
$47,881,615
$15,115,180
$55,755,782
$130,122
$520,300
$0
No Response
$38,891
$5,712,330
$197,360
$0
17
$576,144
0
$0
0
$0
163
1,117
189
84
$14,305,885
$334,674,916
$17,810,987
$10,091,785
0
13
0
0
$0
$117,900
$0
$0
0
43
0
0
$0
$4,552,700
$0
$0
21,201
$8,772,662,083
594
$7,952,841,657
$596
$473,321,843
Units
(20a)
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 13
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE E (Continued)
DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES
(UNSECURED ROLL for 2015 - 2016)
Personal Property
& Fixtures
Vessels
Assessed
Value
(22b)
Units
(23a)
Units
(24a)
Assessed
Value
(24b)
8,151
N/A
1,746
5,117
2,257
399
25,065
77
3,319
3,590
$196,791,461
N/A
$4,037,270
$67,528,952
$20,845,150
$3,857,489
$222,065,000
$914,118
$59,008,050
$36,559,600
30,703
N/A
687
5,578
1,088
882
16,219
709
4,122
28,782
$13,620,338,710
N/A
$41,724,180
$860,669,037
$73,650,858
$183,082,996
$4,816,630,525
$17,937,798
$452,161,847
$5,893,137,392
3,501
N/A
160
264
174
70
1,728
200
287
1,247
$2,254,653,056
N/A
$6,261,201
$65,842,930
$42,544,174
$3,313,947
$329,449,000
$12,669,128
$19,540,131
$69,869,008
2,442
389
619
3,096
872
6,035
319
167,521
1,491
3,418
662
$36,953,240
$3,865,876
$2,662,458
$21,444,451
$4,262,380
$33,834,050
$4,061,922
$1,360,736,320
$12,021,500
$184,776,606
$10,774,863
3,430
3,318
686
16,483
3,195
1,027
337
193,582
8,064
8,937
No Response
$353,318,466
$747,430,161
$221,595,265
$8,539,120,712
1,284,882,347
$73,269,209
$43,539,497
$44,606,154,596
$1,310,634,115
$1,035,663,867
No Response
778
373
355
831
192
133
274
85
246
1,131
198
$19,693,656
$382,442,416
$188,119,003
$179,375,326
$24,406,668
$36,116,896
$18,800,457
$358,585,158
$40,047,174
$71,660,002
$8,151,843
2,076
117
232
7,257
1,963
2,016
30,870
4,796
N/A
6,481
7,973
263
12,625
13,019
1,638
5,387
2,824
2,219
2,370
3,155
1,311
5,841
272
825
3,484
8,797
2,752
836
$15,562,308
$673,163
$1,849,830
$93,591,499
$23,492,295
$24,365,768
$1,053,758,963
$103,540,655
N/A
$89,889,349
$149,562,213
$3,338,047
$170,520,556
$628,728,022
$123,809,851
$88,651,968
$40,758,004
$91,298,564
$107,367,826
$48,922,694
$32,151,874
$67,753,893
$668,105
$5,873,150
$6,350,885
$81,823,132
$37,593,680
$10,853,584
3,047
223
19,052
10,457
4,308
2,543
99,462
6,244
No Response
19,861
20,102
1,208
29,842
59,775
35,973
12,447
7,660
7,259
14,480
37,000
8,155
4,251
586
1,000
5,064
20,123
14,800
1,912
$405,524,660
$22,224,656
$126,155,041
$1,780,931,205
$977,384,683
$266,279,141
$16,512,363,314
$1,196,020,197
No Response
$9,178,930,819
$5,173,005,654
$324,732,980
$11,294,562,527
$14,788,137,330
$11,256,385,056
$2,672,246,843
$933,294,210
$3,961,069,049
$3,646,583,032
$25,485,712,744
$787,620,426
$625,267,400
$19,898,077
$84,374,553
$2,722,960,121
$2,304,980,145
$4,108,146,170
$466,608,751
301
229
814
1,750
290
371
1,016
626
N/A
No Response
1,666
159
0
1
2,427
611
N/A
2,887
2,505
1
1,251
1,401
85
971
370
1,533
381
123
$21,641,705
$8,259,045
$295,555,984
$347,330,586
$48,936,173
$46,099,511
$524,254,370
$128,761,761
N/A
No Response
$561,842,969
$17,940,568
$0
$5,100,000
$2,937,034,746
$765,224,790
N/A
$1,487,767,876
$772,344,088
$479,917,386
$26,427,423
$144,371,750
$957,053
$51,002,300
$9,126,528
$47,013,422
$62,838,839
$8,437,670
477
$4,058,305
438
$18,723,230
424
$10,744,964
2,282
5,072
1,292
682
$38,451,412
$253,115,600
$9,264,670
$12,054,138
1,315
9,540
3,581
634
$131,050,459
$2,367,199,565
$1,004,991,248
$325,518,382
399
4,268
208
150
$10,753,310
$655,464,344
$86,462,629
$18,742,940
377,789
$5,706,694,759
790,171
$209,143,823,246
39,445
$13,711,895,904
Units
(22a)
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
Unsecured Possessory
Interests
Assessed
Value
(23b)
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 14
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE E (Continued)
DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES
(UNSECURED ROLL for 2015 - 2016)
Manufactured Home
Accessories
Assessed
Value
(25b)
Units
(25a)
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
Leasehold
Improvements
Units
(26a)
Assessed
Value
(26b)
Escape
Assessments
Assessed
Value
(27b)
Units
(27a)
0
N/A
0
40
0
No Response
79
0
N/A
3
$0
N/A
$0
$289,985
$0
No Response
$560,921
$0
N/A
$19,871
201
N/A
292
184
43
263
109
N/A
37
281
$105,632,700
N/A
$35,303,119
$30,462,567
$3,981,256
$81,660,071
$21,295,947
N/A
$1,277,926
$35,834,937
697
N/A
No Response
Incl. in Table F #10
N/A
21
630
N/A
162
126
$240,558,210
N/A
No Response
Incl. in Table F #10
N/A
$4,281,955
$156,608,878
N/A
$9,881,709
$88,125,000
1
0
0
No Response
N/A
No Response
11
24,243
1,705
0
31
$30,602
$0
$0
No Response
N/A
No Response
$1,657,680
$161,194,589
$6,107,207
$0
$812,396
438
408
104
No Response
216
34
22
0
343
168
No Response
$64,076,019
$121,231,072
$5,450,142
No Response
$49,898,631
$4,667,888
$31,314,653
$0
$69,528,164
$27,000,485
No Response
144
828
0
No Response
N/A
No Response
59
8,950
199
N/A
4
$10,265,847
$67,928,998
$0
No Response
N/A
No Response
$73,464
$2,907,938,931
$9,057,390
N/A
$139,727
N/A
N/A
7
N/A
1,655
N/A
0
0
N/A
No Response
0
0
0
0
0
0
N/A
0
0
0
N/A
N/A
32
0
0
No Response
0
0
N/A
N/A
$80,431
N/A
$72,864,740
N/A
$0
$0
N/A
No Response
$0
$0
$0
$0
$0
$0
N/A
$0
$0
$0
N/A
N/A
$665,490
$0
$0
No Response
$0
$0
1,974
68
0
353
180
46
0
518
No Response
No Response
389
0
0
110
Incl. in #24
216
1,674
3,435
137
124
N/A
0
21
232
42
611
301
375
$1,072,504,430
$5,726,758
$0
$101,786,967
$178,573,831
$25,358,137
$0
$143,961,860
No Response
No Response
$109,408,755
$0
$0
$97,707,905
Incl. in #24
$149,222,888
$180,214,113
$3,211,381,457
$78,375,070
$437,276,119
N/A
$0
$481,130
$92,498,665
$5,933,421
$103,417,746
$176,626,286
$103,547,534
517
14
87
476
N/A
201
9,116
483
No Response
No Response
1,011
0
0
8,241
1,343
0
Incl. in #19-21
702
223
9,627
N/A
0
10
0
1,111
No Response
1,636
46
$28,656,167
$51,943
5,309,663
$45,831,931
N/A
$9,558,456
$1,472,400,035
$41,612,882
No Response
No Response
$791,042,771
$0
$0
$1,200,038,901
$619,890,995
$0
Incl. in #19-21
$219,463,047
$31,252,840
$4,847,328,650
N/A
$0
$40,513
$0
N/A
No Response
$158,189,342
-$2,385,214
0
$0
254
$7,371,714
67
$2,848,705
0
1,203
0
0
$0
$17,926,401
$0
$0
0
974
158
131
$0
$156,411,014
$243,431,921
$219,185,503
0
0
300
88
$0
$0
$784,682,456
$58,634,672
29,010
$262,210,313
15,466
$7,589,018,801
47,119
$13,809,308,864
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
*Plumas- No individual breakdown available for property types. Total sum of parcels and assessed value are included under "Other"
for purposes of capturing total roll.
Page 15
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE E (Continued)
DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES
(UNSECURED ROLL for 2015 - 2016)
TOTAL UNSECURED
ROLL
Other
Units
(28a)
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
Assessed
Value
(28b)
Assessed
Value
(29b)
Units
(29a)
GRAND TOTAL LOCAL
ROLL
Parcels/Units
(30a)
Assessed
Value
(30b)
0
N/A
0
78
No Response
Incl. in #23
0
502
187
0
$0
N/A
$0
$325,485
No Response
Incl. in #23
$0
$2,733,925
$9,189,439
$0
44,151
$17,661,140,626
482,127
$249,340,852,526
2,991
11,557
3,639
1,748
44,296
1,503
8,439
34,475
$92,381,320
$1,049,666,362
$144,454,888
$286,068,242
$5,687,513,746
$34,757,964
$572,648,902
$6,317,558,608
26,069
110,562
48,444
15,708
408,371
16,437
142,168
320,194
$4,461,268,287
$19,973,542,941
$6,122,810,624
$2,764,535,132
$177,145,192,089
$1,741,222,092
$27,338,720,507
$69,835,400,535
22
0
0
No Response
2
146
1
0
0
76
107
$47,899
$0
$0
No Response
$986,667
$9,577,038
$141,415
$0
$0
$8,270,852
$538,020
7,405
5,429
1,855
21,372
4,601
7,444
1,071
397,711
12,257
13,938
1,034
$493,209,018
$1,343,862,708
$423,332,101
$8,918,968,836
$1,382,459,893
$160,690,981
$103,289,396
$56,172,045,430
$1,475,960,870
$1,370,458,572
$21,400,589
82,949
82,143
13,464
830,923
54,019
70,575
24,696
2,760,008
69,456
110,132
1,747
$12,658,557,502
$12,044,226,716
$2,088,099,446
$174,918,383,867
$10,964,772,282
$6,866,054,547
$1,977,917,954
$1,311,175,472,682
$14,115,221,441
$66,243,527,476
$545,089,069
0
0
0
N/A
0
0
8
0
3,485
26
0
0
0
0
No Response
0
0
0
109
17,685
N/A
0
0
13
0
6
0
0
$0
$0
$0
N/A
$0
$0
$5,412,931
$0
$99,616,340
$1,093,848
$0
$0
$0
$0
No Response
$0
$0
$0
$32,901,143
$0
N/A
$0
$0
$7,769,944
$0
$1,673,737
$0
$0
8,131
680
20,223
20,701
8,660
5,434
141,228
13,011
3,485
27,601
31,875
1,865
43,778
82,966
41,381
18,992
12,729
16,971
20,468
68,544
10,989
11,765
1,006
3,121
10,214
32,012
20,112
3,423
$1,564,135,248
$38,575,960
$435,213,543
$2,498,987,662
$1,373,753,265
$403,313,783
$20,446,792,801
$1,649,722,116
$99,616,340
$9,524,661,077
$7,399,271,608
$360,571,186
$11,664,518,576
$18,290,367,123
$14,937,120,648
$3,821,230,233
$1,260,226,752
$11,087,606,569
$4,916,811,899
$32,585,950,743
$872,932,919
$882,214,688
$22,710,368
$244,037,855
$2,755,617,306
$2,729,020,033
$4,600,936,427
$605,052,474
93,591
28,374
35,500
149,355
50,058
66,058
1,074,224
177,448
29,234
950,739
498,573
21,636
677,265
1,069,824
247,841
236,882
158,280
237,613
150,034
555,684
110,161
108,848
6,356
57,168
149,917
214,334
186,897
36,680
$19,426,170,012
$919,373,073
$4,708,286,415
$58,891,243,493
$22,382,548,882
$17,182,348,738
$523,396,007,747
$65,959,529,029
$3,328,510,359
$246,595,092,222
$139,942,402,138
$6,883,434,846
$183,723,913,801
$456,738,290,744
$199,727,048,081
$65,050,123,008
$45,193,526,752
$179,298,251,415
$38,069,928,346
$414,388,340,380
$34,722,219,209
$16,357,312,228
$507,451,575
$4,461,330,413
$48,931,544,385
$79,802,086,123
$43,955,360,559
$8,206,216,014
No Response
No Response
1,677
$44,323,062
13,666
$1,349,571,485
0
709
11
162
$0
$1,364,792,355
$9,612,176
$4,571,509
4,159
22,939
5,739
1,931
$194,561,066
$5,154,254,795
$2,156,256,087
$648,798,929
42,415
271,874
66,296
33,411
$6,402,920,224
$113,074,800,858
$21,074,410,578
$5,284,109,629
23,335
$1,559,254,723
1,344,726
$268,981,032,193
13,476,428
$5,248,254,570,476
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 16
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE F
REAL PROPERTY WORKLOAD DATA
(As of June 30, 2015)
Transfers
Total Number
Recorded Documents
(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
Single Family
Transfers
(2)
Multi-Family
Transfers
(3)
Commercial
Industrial Transfers
(4)
All Other
Transfers
(5)
Total
Transfers
(6)
55,271
689
2,953
17,296
13,820
1,124
51,934
5,465
18,240
33,405
19,433
105
894
4,413
1,700
252
18,229
N/A
5,833
13,451
1,281
N/A
11
376
16
5
418
N/A
127
409
1,918
N/A
35
260
56
20
522
N/A
182
855
1,577
N/A
265
965
242
236
2,145
N/A
2,714
1,509
8,856
16,224
6,332
4,553
4,067
18,412
7,370
17,055
2,468
346,550
5,891
13,727
1,171
1,805
1,747
319
23,472
2,020
567
539
109,384
2,601
3,874
387
148
67
26
1,549
6
5
49
14,043
23
216
No Response
101
101
14
1,722
73
41
39
10,047
169
185
No Response
723
2,638
278
9,201
5,271
652
413
2,577
526
432
108
2,777
4,553
637
35,944
7,370
1,265
1,040
136,051
3,319
4,707
495
10,384
3,034
4,839
13,802
5,688
7,602
127,839
30,650
9,335
124,028
71,909
2,116
135,709
158,378
29,656
25,942
19,941
31,744
17,004
67,480
N/A
9,392
1,973
4,021
17,068
27,759
23,545
2,158
3,158
208
245
3,915
1,506
1,582
50,800
9,033
No Response
45,561
26,620
880
66,583
24,739
4,240
12,066
5,109
9,544
4,716
21,210
N/A
4,244
99
1,066
7,155
8,116
8,624
1,367
174
5
9
103
74
60
1,394
191
No Response
1,131
1,191
23
2,663
1,018
938
0
196
620
181
1,050
N/A
151
6
52
222
139
391
59
147
0
9
243
46
46
4,243
559
No Response
1,644
1,003
25
7,494
1,968
575
490
386
695
1,090
1,700
N/A
337
8
120
280
472
749
65
1,656
620
607
2,018
859
625
2,636
2,203
No Response
24,967
1,814
127
985
13,920
93
5,818
1,222
774
350
1,608
N/A
1,273
42
739
197
603
1,245
635
5,135
833
870
6,279
2,485
2,313
59,073
11,986
1,622
380
25
24
539
968
5,692
29,686
6,281
N/A
1,252
11,055
2,504
N/A
32
257
216
N/A
48
904
129
N/A
273
334
161
N/A
1,605
12,550
3,010
1,654,070
548,602
31,346
41,839
101,415
723,202
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 17
24,209
105
1,205
6,014
2,014
513
21,314
73,303
30,628
1,055
77,725
41,645
5,846
18,374
6,913
11,633
6,337
25,568
6,005
155
1,977
7,854
9,330
11,009
2,126
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE F (Continued)
REAL PROPERTY WORKLOAD DATA
(As of June 30, 2015)
New Construction
Jurisdictions Issuing
Building Permits
(7)
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
Total Building
Permits Received
(8)
Mapping
New Assessments
From New Construction
(9)
Real Property
Roll Corrections
(10)
Property Splits &
Combinations
(11)
New Subdivision
Lots
(12)
16
1
6
5
3
4
16
3
3
16
56,635
109
1,135
1,921
2,120
766
27,414
594
7,482
18,156
9,592
N/A
614
711
967
24
3,542
N/A
1,519
3,771
8,676
18
1,257
343
1,048
164
2,296
2,075
3,203
3,523
667
3
11
83
176
48
246
30
353
662
1,907
1
23
169
4
No Response
1,001
4
325
1,228
9
7
4
23
5
3
3
89
3
12
1
3,143
1,011
461
12,709
4,281
1,316
809
228,770
1,224
12,425
1,029
1,184
107
67
2,693
1,178
49
176
78,178
946
2,952
150
3,715
2,632
N/A
10,298
1,262
1,163
435
42,936
3,037
2,695
126
107
32
14
789
82
114
52
1,567
118
209
43
35
105
0
1,093
394
No Response
13
4,918
0
75
5
7
2
2
13
6
3
35
7
2
29
8
3
25
19
2
8
8
21
9
16
5
4
1
7
8
10
10
3
N/A
69
628
7,297
2,347
3,149
11,726
9,430
768
30,155
10,867
1,421
44,653
11,115
26,518
21,026
7,438
23,624
4,400
30,691
N/A
7,006
98
792
12,865
12,909
10,589
2,660
2,336
5
129
470
776
1,711
11,278
2,284
No Response
5,140
9,102
653
16,607
10,058
1,725
986
7,302
2,894
2,935
6,158
881
1,155
46
378
821
557
1,762
547
2,013
532
645
10,134
2,017
886
33,039
3,396
No Response
17,997
7,411
254
47,427
70,648
2,653
4,615
5,403
3,232
2,434
13,195
1,285
2,270
104
837
2,774
4,943
1,647
316
98
43
14
94
N/A
187
1,215
721
28
1,202
266
27
1,528
10,007
1,482
391
470
555
1,173
360
72
715
3
129
50
295
497
320
12
0
33
7
N/A
110
5,448
1,679
28
6,447
1,938
134
3,868
2,124
1,330
1,508
387
351
472
2,840
40
122
0
0
832
160
129
20
3
582
347
833
2
0
2
11
6
3
1,571
26,642
9,449
2,065
431
10,604
363
N/A
781
4,125
1,829
530
216
280
115
152
66
736
143
94
530
718,060
208,861
341,107
28,113
42,358
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 18
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE F (Continued)
REAL PROPERTY WORKLOAD DATA
(As of June 30, 2015)
Proposition 8
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
No. of
Reduced
Assmts
in '14-15
(13)
No. of
Reduced
Assmts
in '13-14
(14)
Auto Program
%
Change
(15)
33,068
889
4,156
17,235
15,499
1,164
56,393
1,670
53,487
60,777
3,531
18,322
1,783
61,929
5,028
10,302
4,148
199,356
10,436
9,944
1,076
53,791
882
4,879
23,875
17,635
1,413
80,605
1,645
50,684
68,195
1,997
3,406
26,928
1,999
75,674
5,474
10,463
4,202
254,904
12,055
14,636
1,081
-39%
1%
-15%
-28%
-12%
-18%
-30%
2%
6%
-11%
N/A
4%
-32%
-11%
-18%
-8%
-2%
-1%
-22%
-13%
-32%
0%
No
Yes
No
No
No
No
Yes
Yes
Yes
Yes
No
11,890
14,993
4,502
19,731
6,198
13,892
137,974
31,794
8,071
229,340
66,077
2,807
101,269
172,613
11,226
34,938
33,621
9,364
16,273
22,436
9,639
20,120
867
7,908
23,075
21,601
35,630
6,339
18,236
15,151
4,215
28,530
8,426
15,229
166,294
43,710
9,188
275,569
77,149
5,509
180,759
201,171
19,295
52,068
44,040
16,535
18,089
38,989
No Response
22,944
No Response
8,379
30,612
32,781
48,018
7,782
-35%
-1%
7%
-31%
-26%
-9%
-17%
-27%
-12%
-17%
-14%
-49%
-44%
-14%
-42%
-33%
-24%
-43%
-10%
-42%
N/A
-12%
N/A
-6%
-25%
-34%
-26%
-19%
No
No
No
Yes
No
Yes
No
Yes
No
Yes
Yes
No
No
No
Yes
Yes
No
No
Yes
Yes
Yes
No
No
No
Yes
Yes
Yes
No
189
40%
No
7,162
37,980
9,420
5,851
135
No Response
8,182
46,705
11,861
8,796
-12%
-19%
-21%
-33%
Yes
No
No
No
1,704,983
2,180,770
-22%
Yes or
No
(16)
No
No
Yes
No
No
No
No
No
Yes
Yes
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 19
If yes,
%
(17)
32%
85%
73%
38%
54%
92%
69%
77%
80%
87%
56%
94%
23%
96%
95%
89%
92%
98%
94%
61%
72%
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE F (Continued)
REAL PROPERTY WORKLOAD DATA
(As of June 30, 2015)
Proposition 8 (Continued)
No. of
Reduced
Assmts
Single Family
(18)
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
No. of
Reduced
Assmts
Other
(19)
Removed From
Reduced
Assmt
CIO
(20)
Removed From
Reduced
Assmt
Increase in Market
(21)
31,922
N/A
4,103
14,143
12,228
864
50,452
828
9
53,302
1,146
N/A
53
3,092
3,271
300
5,941
842
36,394
7,475
3,204
N/A
N/A
1,811
1,782
38
4,028
N/A
2,124
3,064
17,782
N/A
773
2,183
1,331
194
20,493
N/A
2,872
4,088
2,616
7,653
627
45,099
4,619
5,567
2,182
182,606
9,563
9,111
1,026
915
10,669
1,156
16,830
331
4,735
1,966
16,750
873
833
26
110
7,700
No Response
No Response
395
No Response
143
5,326
737
774
19
0
7,041
No Response
No Response
81
No Response
11
40,329
882
3,931
5
9,778
268
3,772
16,719
N/A
12,344
76,302
24,524
No Response
118,871
60,552
N/A
87,629
116,793
5,373
28,007
15,371
8,107
15,242
20,541
8,866
15,290
676
2,848
21,228
20,749
24,184
5,702
2,112
14,725
1,731
3,012
N/A
1,548
61,672
7,270
No Response
110,469
5,525
N/A
13,640
55,820
5,853
6,931
18,250
1,257
711
1,895
773
4,830
191
5,060
1,847
852
11,446
637
551
N/A
213
1,778
N/A
N/A
7,904
30,042
No Response
12,557
9,185
N/A
34,355
411
N/A
2,786
N/A
932
921
2,449
134
1,170
40
N/A
1,592
2,027
1,262
257
5,795
85
51
2,714
1,808
459
20,649
11,690
No Response
46,229
1,887
N/A
29,817
17,971
6,570
13,923
N/A
6,440
1,128
13,639
2,846
1,654
56
N/A
5,945
9,320
11,180
1,186
177
12
4
0
4,409
28,617
7,729
5,799
2,753
9,363
1,671
52
397
6,281
0
N/A
623
6,849
0
N/A
1,204,987
465,506
148,503
322,510
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 20
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE F (Continued)
REAL PROPERTY WORKLOAD DATA
(As of June 30, 2015)
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
Properties
Affected by
Misfortune/Calamity
(22)
Replacement Prop.
for Govt.-Acq.
Property
(23)
Propositions
60/90/110
Claims Filed
(24)
79
1
11
70
4
2
0
1
17
0
0
0
0
95
0
No Response
0
0
0
3
208
0
10
153
6
1
309
0
134
69
61
15
4
No Response
0
7
7
347
44
54
5
0
0
0
20
0
No Response
0
26
0
0
0
26
0
0
90
0
0
2
994
10
110
0
56
2
40
10
1,415
28
187
73
No Response
43
164
2
116
76
91
135
51
34
8
35
16
99
No Response
172
25
35
34
15
1
0
0
0
N/A
0
30
0
No Response
9
1
0
N/A
6
0
0
0
0
1
0
0
0
5
0
0
0
41
0
6
0
0
38
N/A
17
1,603
72
No Response
519
102
3
112
778
48
66
105
185
220
368
N/A
35
0
13
31
136
40
8
Propositions
60/90/110
Claims Granted
(25)
206
0
4
95
3
1
216
0
119
41
Propositions
60/90/110
Claims Denied
(26)
2
0
2
58
3
No Response
57
0
15
28
8
0
0
21
0
No Response
1
753
1
77
0
18
2
0
69
0
No Response
1
241
9
1
0
4
0
0
33
N/A
8
893
67
No Response
365
66
3
85
654
43
36
93
185
63
317
46
18
0
7
28
124
31
0
2
0
0
5
N/A
18
170
14
No Response
154
30
0
27
69
5
23
27
0
28
51
N/A
10
0
6
3
6
9
8
1
0
0
0
0
8
20
46
N/A
0
4
0
N/A
14
302
9
2
0
231
9
2
14
71
0
0
3,766
242
6,954
4,957
1,256
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 21
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE F (Continued)
REAL PROPERTY WORKLOAD DATA
(As of June 30, 2015)
Propositions
58/193
Claims Filed
(27)
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
Propositions
58/193
Claims Granted
(28)
Propositions
58/193
Claims Denied
(29)
2,988
N/A
209
1,005
402
282
2,076
141
N/A
2,441
2,820
N/A
193
998
392
278
648
125
649
1,794
168
N/A
1
7
10
4
392
16
N/A
647
566
739
38
1,355
292
31
101
12,446
161
612
82
548
611
38
1,247
247
199
99
11,580
134
579
82
18
128
0
108
45
1
2
866
27
0
0
843
146
0
1,178
N/A
N/A
8,310
1,097
No Response
3,102
3,018
65
4,151
6,199
709
350
N/A
1,567
1,312
N/A
N/A
656
55
274
941
1,674
698
418
843
117
62
1,170
N/A
594
6,239
971
No Response
2,759
1,410
65
3,263
5,015
646
279
1,115
1,567
995
2,843
258
518
45
274
911
1,459
685
298
N/A
6
1
8
N/A
N/A
1,377
22
No Response
343
31
0
888
2,257
63
71
N/A
0
41
N/A
N/A
138
10
0
30
207
13
120
197
190
7
292
1,248
318
156
285
1,157
262
137
7
91
63
19
64,941
59,693
8,253
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 22
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE F (Continued)
REAL PROPERTY WORKLOAD DATA
(As of June 30, 2015)
Non-Proposition 13
Oil & Gas
(30)
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
Restricted
(31)
Restricted Historical
Property
(32)
Govt. Owned
Property
(33)
Other Annually
Valued
(34)
5
N/A
0
19
1,068
346
39
0
0
388
1,115
17
845
1,987
2,070
1,740
382
588
1,308
15,121
77
N/A
0
14
6
No Response
9
0
0
0
332
19
27
3
91
No Response
204
12
119
132
0
N/A
0
0
443
No Response
0
0
0
0
61
53
0
4,652
93
162
0
627
31
0
No Response
7,779
1,240
0
11,397
5,575
666
2,828
91
9,240
483
713
1
0
0
0
0
No Response
0
4,148
0
8
No Response
44
31
1,418
521
68
25
39
3,310
32
15
1
778
4
0
0
0
No Response
0
10,382
15
0
No Response
1
0
0
45
0
0
49
10
0
1
139
5
4
0
0
106
51
12
518
7
0
0
0
0
180
0
1
418
3,615
1,253
52
3,470
840
403
8
827
1,500
1,886
1,545
2,195
433
2,512
0
6,625
9
775
2,223
3,000
1,038
2,656
515
4,263
2,324
440
8,122
532
0
2
0
42
6
20
915
0
0
151
2
0
266
1,550
74
0
72
25
10
287
0
0
0
0
52
7
3
0
87
7
188
19
67
0
182
33
No Response
455
30
20
1,268
449
0
138
113
2
66
150
124
79
20
52
128
97
199
116
157
0
0
0
0
0
6,731
0
No Response
No Response
0
0
927
0
0
0
38
219
0
363
3,560
0
0
0
0
5,468
12
0
0
0
0
0
0
0
410
5
0
1,311
1,684
3,099
169
6
59
0
0
347
55
48
14
0
266
0
0
9,506
124,509
7,812
10,996
29,363
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 23
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE G
BUSINESS PROPERTY WORKLOAD DATA
(Including Agricultural Businesses as of June 30, 2015)
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
Property
Annual
Statements:
Racehorse Assessments
Tax Returns
(Except 1-7)
(8)
(9)
Field
Appraisals
(6)
804
19
12
7,342
0
0
0
0
80
0
0
150
293
0
3
0
74
0
0
0
113 No Response No Response No Response
418
0
24
533
15
0
0
0
235
0
5
62
342
32
0
9,717
0
N/A
0
50
0
35
352
N/A
0
0
8,575
0
N/A
0
25
0
4,210
0
1,607
0
378 No Response
4,177
269
N/A
0
2,565
0
1,912
84
21,006
N/A
1,200
7,276
415
933
16,356
N/A
6,044
15,101
2,279
389
619
2,651
872
6,035
319
46,448
1,451
3,418
662
137
8
5
0
0
113
2
0
0
0
83
3
5
162
0
886
12
22
1,791
622
102
0
0
0
0
65 No Response No Response No Response No Response
48
0
0
93
29
2,825
145
50
118,731
19,359
141
0
0
0
5
208
0
0
3,380
1,796
22
0
0
168
0
1,496
0
944
0
785
0
2,082
44
414
2
475 No Response
233
0
19,359
2,951
1,756
4
0
12
262
0
4,051
2,570
N/A
8,954
3,195
1,678
801
90,847
4,711
5,404
591
2,075
117
232
7,257
1,936
2,016
30,828
4,797
0
6,481
7,973
251
12,625
13,019
1,638
5,387
2,824
2,219
2,252
3,155
1,311
5,781
272
825
3,505
5,194
2,752
836
198
29
24
345
238
224
742
290
0
893
576
165
1,311
1,764
0
326
557
315
524
882
256
254
0
78
211
780
185
131
2
0
2
4
0
0
10
0
0
54
77
0
N/A
38
0
1
6
101
20
41
0
4
0
0
0
6
1
0
476
17
0
0
215
0
150
1
166
2,282
5,482
417
672
150
820
192
80
0
13
0
0
0
43
0
0
0
3,984
572
218
0
1,237
15
12
573
Incl. in #6
950
303
0
71
15
N/A
1,340
7,022
2,116
441
246,391
19,561
601
650
208,065
49,076
129,518
4,737
516,898
8,151
17
471
5,117
2,257
399
20,461
579
3,319
3,590
Certificated
Aircraft
(3)
Property
Statements
Not Returned
(7)
Direct
Billing
(5)
Vessels
(1)
General
Aircraft
(2)
Fractionally
Owned
Aircraft
(4)
3
1,575
750
1,748
5
6,233
0
0
30
102
0
791
5
93
17
191
0
2,143
35
1,131
453
3,882
34
7,598
31
489
0
1,473
5
4,174
33
1,126
N/A
660
6
2,213
4
16,861
12,691
12,471
10
43,362
5
1,138
482
1,873
28
4,897
5 No Response No Response No Response No Response No Response
88
2,359
19
2,226
364
23,562
81
0
1,819
4,763
143
13,966
0
231
20
634
3
1,864
N/A
0
1,393
4,288
257
24,422
18
7,665
586
11,917
97
39,551
0
13,686
1,623
4,731
0
15,844
4
1,281
0
4,024
130
13,409
8
925
N/A
N/A
81
10,082
33
1,184
1,758
N/A
0
7,992
29
1,878
0
4,888
38
7,408
29
576
3,499
3,466
19
45,831
6
2,963
0
358
0
2,375
14
122
0
1,405
N/A
4,219
0
2
0
124
0
0
5
215
0
284
0
1,461
2
0
0
1,695
4
4,137
32
5,302 No Response
6,053
53
16,438
11
0
100
2,592
2
8,978
0
145
324
439
5
1,730
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 24
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE G (Continued)
BUSINESS PROPERTY WORKLOAD DATA
(Including Agricultural Businesses as of June 30, 2015)
Property
Statements
Result in No
Assessments
(10)
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
Vessel
Property
Statements
(14)
TOTAL
Business
Property
Assessments
Property
Statement
eFile
(11)
Roll
Corrections
Processed
(12)
Number
of
Others
(13)
0
N/A
0
24
143
140
457
N/A
No Response
28,782
9,763
0
180
2,154
192
No Response
10,008
7
2,149
5,612
3,840
N/A
Incl. in secured roll
773
228
57
1,051
N/A
607
1,008
6,462
N/A
0
0
0
No Response
1,837
0
393
0
778
0
0
61
4
1
413
0
35
1
66,752
17
2,106
19,961
4,920
2,056
56,356
601
15,414
66,181
266
0
0
1,658
25
No Response
47
13,826
0
N/A
20
673
0
0
3,843
0
No Response
0
40,222
12
3,850
0
870
649
140
1,070
N/A
155
135
11,998
106
1,096
5
14
0
0
No Response
N/A
No Response
0
26,420
0
0
0
53
0
0
0
0
No Response
0
3,190
0
612
7
9,852
4,667
1,797
23,635
4,610
8,408
1,705
396,371
8,186
19,776
1,737
893
78
115
N/A
275
N/A
16,224
N/A
No Response
109
2,253
219
0
14,417
4,238
798
5,095
1,138
4,085
17,711
302
177
0
21
N/A
1,476
811
134
1,912
129
246
2,499
2,457
1,171
44,635
2,291
5
8,718
11,264
843
16,560
22,289
12,030
9,665
3,771
4,665
6,381
29,627
70
1,417
0
240
0
7,591
4,552
86
1,099
113
87
1,399
438
461
20,050
974
No Response
6,112
4,880
254
No Response
12,298
2,054
1,896
N/A
718
374
13,231
190
374
15
141
2,479
1,998
558
106
0
0
0
10
0
2,733
0
0
No Response
No Response
0
0
No Response
0
89
0
N/A
804
0
7,268
0
N/A
338
0
0
No Response
0
26
0
0
0
29
33
2
2,405
58
0
15
122
0
23
1,360
216
148
N/A
135
2,389
8
32
87
0
0
46
18
0
0
16,493
1,389
3,155
24,676
11,549
10,645
200,293
16,833
10
51,000
47,917
4,484
60,879
125,019
56,149
37,069
23,349
21,062
30,266
125,343
7,863
13,854
751
3,270
12,079
44,941
20,542
3,962
113
0
25
0
2
1,165
158
799
510
129
0
2,122
1,628
182
222
840
37
136
0
1,078
0
N/A
42
644
3
12
4,767
24,155
6,455
2,185
117,666
277,711
97,347
47,472
12,984
1,728,677
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 25
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE G (Continued)
BUSINESS PROPERTY WORKLOAD DATA
Audits
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
Total
Significant
Audits*
(15)
Other Audits
Assigned
(Other County)
(16)
Other Audits
Assigned
(In County)
(17)
Potential
Workload
SA Audits
Completed
From Pool Of Largest
(19)
387
0
6
41
4
13
175
7
20
220
9
0
0
10
0
No Response
32
0
0
0
1
0
0
0
0
No Response
70
0
0
21
397
0
6
51
4
13
277
7
20
241
193
0
0
23
4
No Response
61
0
6
195
24
73
12
139
25
No Response
5
1,686
28
45
No Response
0
0
0
16
0
No Response
0
120
11
8
No Response
5
20
0
69
5
No Response
0
115
0
0
No Response
29
93
12
224
30
0
5
1,921
39
53
10
21
2
57
19
No Response
2
846
18
22
No Response
0
0
0
0
0
0
70
6
No Response
28
33
0
24
0
12
25
0
40
1
44
0
12
0
0
0
0
16
0
26
3
0
6
0
0
253
2
No Response
141
0
16
0
0
159
63
0
41
0
229
0
0
1
1
0
7
16
0
100
5
4
83
54
18
1,337
69
3
311
233
31
307
584
474
178
58
298
217
948
40
52
2
11
62
114
144
23
37
1
2
39
19
8
529
32
2
142
87
6
144
289
171
37
27
100
53
307
8
21
0
5
0
55
67
21
74
2
4
77
54
18
1,014
61
3
142
200
15
283
584
303
90
58
217
216
675
40
40
1
10
62
107
112
23
1
0
0
1
1
8
128
32
16
0
15
0
0
0
0
0
0
8
143
32
16
8
64
13
9
7,580
532
1,270
9,382
3,783
*Due June 30, 2015
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 26
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE G (Continued)
BUSINESS PROPERTY WORKLOAD DATA
Audits (Continued)
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
SA Audits
Completed
From Pool
All Other
(20)
Other
Audits
Completed
(21)
Total
Audits
Completed
2014-15
194
0
0
11
2
No Response
60
0
14
25
10
0
0
0
0
No Response
77
0
0
21
397
0
0
34
6
0
198
0
20
241
0
0
0
0
0
No Response
63
0
0
0
397
0
0
34
6
0
261
0
20
241
-$37,857,646
N/A
$0
$21,460,454
No Response
$3,033,283
-$102,472,175
$0
$39,501,917
$88,128,000
12
19
2
70
5
No Response
2
955
5
14
No Response
10
25
0
15
0
No Response
0
120
11
0
No Response
32
65
4
142
24
0
4
1,921
34
36
1
3
0
12
6
No Response
0
0
5
9
No Response
33
68
4
154
30
0
4
1,921
39
45
$12,963,332
$55,039,492
$264,939
$162,424,330
$13,318,258
No Response
$352,365
$51,102,922
$19,411,813
$6,850,459
No Response
37
4
2
39
21
9
627
31
3
183
78
7
56
292
113
103
30
114
54
594
12
20
1
6
27
57
61
19
0
0
0
5
0
0
70
0
No Response
28
33
0
24
3
0
0
N/A
11
1
4
3
12
0
2
0
2
0
0
74
5
4
83
40
17
1,226
63
5
353
198
13
224
584
284
140
57
225
108
905
23
53
1
13
27
114
128
40
0
0
0
0
0
1
0
0
No Response
0
35
15
No Response
3
86
36
3
14
54
3
0
2
0
0
0
2
0
0
74
5
4
83
40
18
1,226
63
5
353
233
28
224
587
370
176
60
239
162
908
23
55
1
13
27
116
128
40
$103,894,287
$265,348
$186,793
$51,415,604
-$4,163,235
-$1,104,670
$443,363,091
-$2,244,472
No Response
$536,270,430
-$11,248,228
$3,767,979
$145,858,623
$250,598,091
-$163,238,992
-$73,637,718
$17,943,620
$168,126,754
-$9,653,061
$1,795,440,190
-$4,000,922
$615,744,780
$41,479
$5,767,327
$1,703,509
$18,087,921
$67,260,747
$2,385,214
SA Audits
Waived
2014-15
(23)
TOTAL
AUDITS
COMPLETED
& WAIVED*
Net Result
Audits
Completed
(24)
0
0
1
0
1
$0
0
64
17
7
0
0
59
3
8
128
89
19
0
0
6
0
8
128
95
19
$2,767,263
$44,802,530
-$139,950,393
$5,221,526
4,078
549
8,410
359
8,769
$4,205,193,158
*Due June 30, 2015
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 27
SECTION III
ASSESSMENT
APPEALS
STATISTICS
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE H
APPEALS BOARDS AND HEARING OFFICERS
(As of June 30, 2015)
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
Is Board of Supervisors
also a County Board
of Equalization?
(1)
If no, number
of Assessment
Appeals Boards
(2)
Number of
Hearing
Officers
(3)
No
Yes
Yes
No
No
Yes
No
Yes
No
No
3
1
0
1
1
1
0
1
1
1
0
0
0
0
No
No
Yes
No
Yes
Yes
No
No
No
No
No
1
1
0
0
1
0
1
5
1
2
1
0
30
0
0
0
No
Yes
No
No
Yes
No
No
No
Yes
No
No
Yes
No
No
No
No
No
No
No
No
No
No
Yes
No
No
No
No
No
1
0
1
1
0
0
1
5
1
0
0
0
5
3
5
0
4
4
3
2
1
1
2
3
1
1
6
0
7
0
0
0
0
4
0
0
1
1
1
5
1
3
0
0
0
0
1
1
1
1
0
73
58
Yes
Yes
No
No
No
Totals
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 28
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE I
DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES
(Filed in 2014-15)
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)
TOTAL
NUMBER OF
APPEALS FILED
2014-15
(6)
847
10
4
98
47
No Response
165
11
31
260
1,856
0
12
58
36
1
314
17
24
324
30
N/A
9
2
11
3
7
0
7
59
872
N/A
2
74
1
2
144
1
12
241
131
0
5
2
49
10
6
0
9
0
3,736
10
32
234
144
16
636
29
83
884
15
10
4
145
10
74
11
19,842
16
214
0
25
70
3
480
36
No Response
24
12,578
75
115
1
26
14
3
97
3
No Response
0
0
17
0
0
22
9
4
145
9
No Response
1
2,924
40
23
1
2
1
0
810
21
No Response
36
4,519
0
1
0
90
104
14
1,677
79
74
72
39,863
148
353
2
14
N/A
25
326
23
112
3,556
70
2
1,305
Incl. in #5
2
975
3,608
Incl. in #5
296
93
303
125
1,509
95
7
2
9
87
333
43
4
86
N/A
46
155
60
16
3,301
412
2
2,579
Incl. in #5
1
2,167
2,027
Incl. in #5
464
67
381
146
1,451
39
36
1
2
212
222
167
20
18
4
2
118
69
0
128
0
3
399
Incl. in #5
12
0
302
0
59
12
1
25
0
49
11
0
9
0
38
28
5
132
1
0
15
16
7
2,390
47
6
442
Incl. in #5
3
468
1,078
Incl. in #5
78
34
168
46
1,286
14
22
1
6
49
89
54
18
23
N/A
0
5
6
3
133
14
13
10,288
2,183
20
95
310
2,740
0
20
4
13
559
0
No Response
0
1
0
0
9
0
273
5
73
619
174
138
9,508
543
26
15,013
2,183
38
3,705
7,325
2,740
897
226
857
355
4,805
197
76
4
27
348
682
301
47
8
0
0
0
0
8
6
1,141
44
6
12
850
157
11
4
116
84
0
4
221
64
3
1
85
9
1
27
2,413
358
21
35,943
31,139
1,784
11,289
22,137
102,292
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 29
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE I (Continued)
DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES
(As of June 30, 2015)
Number of Appeals
Filed
2013-14
(7)
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
Percentage Change
From
2013-14
to 2014-15
(8)
Total Number of
Appeals Held
Over
(Prior to 2014-15)
(9)
Total Number of
Appeals To Be
Resolved
(10)
4,679
N/A
28
243
100
4
1,089
11
104
863
-20.2%
N/A
14.3%
-3.7%
44.0%
300.0%
-41.6%
163.6%
-20.2%
2.4%
6,776
3
36
85
76
3
440
34
12
830
10,512
13
68
319
220
19
1,076
63
95
1,714
67
171
11
2,676
87
102
10
33,081
125
361
2
34.3%
-39.2%
27.3%
-37.3%
-9.2%
-27.5%
620.0%
20.5%
18.4%
-2.2%
0.0%
34
58
15
3,920
301
101
74
30,264
427
300
4
124
162
29
5,597
380
175
146
70,127
575
653
6
280
5
108
534
232
103
11,226
859
23
6,170
2,729
42
4,809
7,407
5,051
924
268
1,372
499
5,377
N/A
91
N/A
22
587
951
383
46
67
15
-2.5%
0.0%
-32.4%
15.9%
-25.0%
34.0%
-15.3%
-36.8%
13.0%
143.3%
-20.0%
-9.5%
-23.0%
-1.1%
-45.8%
-2.9%
-15.7%
-37.5%
-28.9%
-10.6%
N/A
-16.5%
N/A
22.7%
-40.7%
-28.3%
-21.4%
2.2%
412
4
71
576
592
131
12,957
981
18
28,254
880
22
3,037
6,907
6,381
1,387
465
1,829
488
3,411
N/A
33
8
17
363
375
612
16
685
9
144
1,195
766
269
22,465
1,524
44
43,267
3,063
60
6,742
14,232
9,121
2,284
691
2,686
843
8,216
N/A
109
12
44
711
1,057
913
63
-46.7%
2
10
27
2,352
644
29
0.0%
2.6%
-44.4%
-27.6%
33
1,507
666
29
60
3,920
1,024
50
5.4%
116,257
218,549
97,046
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 30
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE J
ASSESSMENT APPEALS ACTIVITY FOR THE 2014-15 FISCAL YEAR
(Activities in 2014-15)
Withdrawn
No Value Change
(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
Totals
Withdrawn
Value Reduction
(3)
Withdrawn
Unknown
(4)
No
Show
(5)
Invalid
(6)
Resolved by
Stipulations
(7)
0
N/A
0
0
0
4
276
2
30
0
0
N/A
0
0
0
No Response
4
0
0
0
531
N/A
0
64
57
No Response
60
0
0
85
127
N/A
1
0
4
No Response
0
2
4
3
1,559
N/A
4
83
0
No Response
37
1
0
169
3
4
3
N/A
30
124
11
N/A
81
285
0
3
25
0
N/A
0
No Response
1
N/A
0
54
1
0
0
0
1,556
0
No Response
0
13,403
0
0
0
77
0
10
229
134
N/A
3,500
N/A
2
No Response
1,106
15
2,280
N/A
Incl. in #4
421
165
968
265
2,810
N/A
34
1
4
276
208
228
0
0
0
0
0
0
N/A
N/A
N/A
6
No Response
788
3
0
N/A
Incl. in #4
0
0
0
0
110
N/A
31
0
6
0
0
0
0
0
0
0
0
0
133
N/A
580
No Response
4,151
0
0
0
4,235
2,675
0
0
0
0
0
120
0
0
0
0
0
0
20
2,355
N/A
4
99
54
1
397
2
27
743
0
10
0
30
1
43
3
3,585
16
12
0
19
4
26
341
4
4
932
116
No Response
1,185
34
1
541
483
383
115
14
121
45
829
8
2
2
0
43
110
32
2
20
8
0
0
1
No Response
0
648
0
1
0
3
55
3
934
280
0
9
233
30
66
1
0
0
1
15
0
3
535
0
No Response
365
50
0
606
27
447
9
2
0
0
546
N/A
1
0
0
1
36
15
1
107
0
14
341
55
32
1,177
369
5
1,219
254
0
1,805
1,950
326
552
40
640
232
1,539
80
0
4
7
273
397
215
3
0
4
0
1
0
0
6
1,821
135
3
8
0
0
3
0
0
0
18
0
409
9
4
0
150
3
1
3
607
133
5
18,921
1,355
26,895
10,316
3,633
15,851
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 31
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
TABLE J (Continued)
ASSESSMENT APPEALS ACTIVITY FOR THE 2014-15 FISCAL YEAR
(Activities in 2014-15)
TOTAL
NO. OF
APPEALS
RESOLVED
Outstanding
Appeals
Carried Over
to Fiscal Year 2015-16
0
N/A
0
0
0
No Response
1
0
0
0
5,180
0
12
264
126
5
787
10
64
1,003
5,332
13
56
55
94
14
289
53
31
711
Assessment
Reduced
(8)
Number of Appeals Heard
Assessment
Sustained
(9)
Assessment
Increased
(10)
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
558
N/A
2
7
7
No Response
4
2
2
1
50
N/A
1
11
4
No Response
8
1
1
2
Totals
3
0
0
3
0
No Response
2
13,097
0
5
0
0
5
0
9
3
0
4
4,312
2
6
0
0
0
0
0
0
No Response
0
86
0
0
0
32
107
6
2,532
315
167
30
35,364
129
429
2
92
55
23
3,065
65
8
116
34,763
446
224
4
2
0
0
3
2
2
757
3
No Response
10,582
12
0
256
190
982
6
6
44
2
136
3
0
1
0
3
9
9
0
13
0
2
4
1
0
189
16
5
184
41
0
257
52
182
5
4
0
4
156
3
2
0
0
6
1
1
13
0
0
0
0
0
0
2
1
No Response
0
0
0
2
2
0
0
0
1
0
11
0
0
0
0
0
0
0
0
218
4
53
933
196
174
7,092
1,085
18
17,686
2,285
19
5,747
6,939
4,995
1,108
231
1,774
548
6,137
214
70
8
17
602
761
500
39
467
5
91
262
570
95
15,373
439
26
25,581
778
41
995
7,293
4,126
1,176
460
912
295
2,079
N/A
39
4
27
109
296
413
24
4
1
0
10
0
0
17
8
7
0
46
39
1
0
0
0
1
17
3,050
327
43
43
870
697
7
26,739
5,647
107
109,464
109,102
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero No Response = Question not answered
Page 32
SECTION IV
APPENDIX
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
APPENDIX 1
ITEMIZATION OF OTHER INCOME
(Table A, Column 9)
Only the counties listed provided an itemization of
other income.
CALAVERAS
Assessment/Collection Fees
MERCED
LEOP Penalties
$31,648
Sale of Fixed Assets
$252
Miscellaneous
$70
----------------------------------------------------------------Total
$31,970
$1900
CONTRA COSTA
Subpoena of Records
$224
Public Auction Proceeds
$870
----------------------------------------------------------------Total
$1,094
HUMBOLDT
Real Property Non Filing Fee
PLACER
Purchasing Computers
$19,170
$30,000
SAN BERNARDINO
Interest & Penalties
Delinquent Taxes
$21,913.42
Special Assessment
All Prior Years
$65,218.69
Special Assessment
Current Year
$146,080.81
Exclusion Fees
$79,990.00
Auditing Fees
$8,463.00
Property Info Mgt System
Access Fee
$21,511.50
Other/Data Sales
$164,438.25
----------------------------------------------------------------Total
$507,615.67
KERN
Royalties on contracts
$17,912.21
Assessment & Tax Estimates
$2,870.00
Aircraft Exemption Fees
$319.00
Parcel Cut & Combine Fees
$780.00
Administrative Services
reimbursement from CeRTNA JPA
$17,877.22
Jury/Witness Fee
$45.00
Returned Check Charge
$20.00
Miscellaneous Revenue
$4.49
----------------------------------------------------------------Total
$39,827.92
LASSEN
All parcels are Section 11 Properties.
SAN MATEO
SDI payments
$23,246
Compensation Insurance Refunds
$3,657
San Bruno Fire Reimbursements
$7,932
----------------------------------------------------------------Total
$34,835
LOS ANGELES
Total Fines,
Forfeitures & Penalty
$2,406,837
Total Revenue - Use of Money
and Property
$152,891
Total Charges for Services
$70,325
Total Miscellaneous Revenue
$1,134,704
Total Other Financing Sources
$2,997
Total Prior Year Accruals/Refunds
-$92,466
----------------------------------------------------------------Total
$3,675,288
SANTA CLARA
Prop. 90 Application Fees
$4,750
Williamson Act Distribution
$80,916
LEOP Penalty Fees
$149,493
Subpoenas/Witness Fees
$1,186
Large Data Sales
(Modernization Trust Fund)
$134,541
----------------------------------------------------------------Total
$370,886
MADERA
Madera County Assessor received $150,000 from the
State County Assessor Partnership Agreement
Program and $150,000 in matching funds from the
County.
SANTA CRUZ
$390,845 is income from Recorder and ISD for shared
positions. $1,000 is for the Non-Response Penalty.
Page 33
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
ITEMIZATION OF OTHER INCOME
(Table A, Column 9)
CONTINUED
Only the counties listed provided an itemization of
other income.
STANISLAUS
Penalties: Failure to file PCOR/COS with the
Assessor and failure to file BOE-100-B with BOE:
total $29,281.
SUTTER
Royalties from Parcel Quest
$4,237
VENTURA
CCCASE Audit Revenue
$16,639
$12,600
Parcel Quest Data Share
Historical AC Exemptions
$917
----------------------------------------------------------------$30,156
Total
Page 34
APPENDIX 1
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
APPENDIX 2
ITEMIZATION OF OTHER PROPERTY TYPE
(SECURED)
(Table E, Column 17)
Only the counties listed provided an itemization of
other property type.
BUTTE
The number entered (37) represents those parcels
coded as UU (ditches and other miscellaneous
parcels, etc.)
HUMBOLDT (cont.)
Common Areas
No Use Code
$0
$3,872,972
----------------------------------------------------------Total
DEL NORTE
Cemetary
4 parcels
$131,727
Church
4 parcels
$15,452,135
Special/Multi Use
4 parcels
$1,340,332
Misc. Structure/
Non-Res
104 parcels
$7,516,755
Misc. Imps/
No Structure or Res
48 parcels
$3,088,736
Section 11 Properties 12 parcels
$67,643
----------------------------------------------------------------Total
176 parcels
$27,597,328
6,031 parcels
$465,513,226
KINGS
Welfare & Religious
6 parcels
$11,582,501
Hospital
21 parcels
$102,190,363
Other Religious &
Charitable
190 parcels
$286,659,877
$58,213,401
Religious Property
163 parcels
$6,396,644
Churches
46 parcels
$220,401
Museum
6 parcels
$294,520
Soldiers & Sailors
22 parcels
$803,250
Historical Aircraft
28 parcels
$209,690
College
4 parcels
$577,496,810
Misc.
1,559 parcels
----------------------------------------------------------------Total
2,045 parcels
$1,044,067,45
EL DORADO
Worship
81 parcels
$105,686,046
Retirement
15 parcels
$13,854,228
Vac. Recreation
13 parcels
$1,270,346
Imp. Recreation
23 parcels
$59,986,206
Community Fac.
26 parcels
$13,713,247
Campgrounds
35 parcels
$26,478,252
Ski Resorts
3 parcels
$92,133,154
Grazing Rights
23 parcels
$205,530
Sensitive Land
148 parcels
$508,252
Underlying Int.
10 parcels
$28,020,066
Hydro Plant
1 parcel
$111,866
School to 12
2 parcels
$785,306
$10,406,909
School to 100
19 parcels
School GT 100
3 parcels
$6,770,011
Cemeteries
16 parcels
$499,544
Fire Supress.
2 parcels
$1,852,066
----------------------------------------------------------------Total
420 parcels
$362,281,029
HUMBOLDT
Subject to Exemption,
Vacant
86 parcels
Subject to Exemption,
Improved
294 parcels
Public Land, Schools,
Non-Taxable
5,630 parcels
Main Parcel,
Segregated Interest
4 parcels
Public Utilities
2 parcels
4 parcels
11 parcels
LASSEN
Exclusive Grazing Rights 39 parcels
$1,814,990
LOS ANGELES
Cross Reference (Mapbook 8900)
Land
$63,153,739
Improvement
$361,345,100
----------------------------------------------------------------Total
524 parcels
$424,498,839
60-69 Vacant
60-69 Improved
70-79 Vacant
70-79 Improved
80-81 Vacant
80-81 Improved
82 Vacant
83 Vacant
83 Improved
84 Vacant
84 Improved
85-87 Vacant
85-87 Improved
88 Vacant
88 Improved
$5,018,872
$449,869,229
$6,168,520
$583,590
$43
Page 35
198 parcels
1,998 parcels
318 parcels
8,955 parcels
803 parcels
216 parcels
1 parcel
250 parcels
14 parcels
32 parcels
3 parcels
141 parcels
8 parcels
1,853 parcels
108 parcels
$118,405,252
$5,787,168,214
$201,555,181
$29,609,474,509
$132,755,162
$173,641,697
$373,101
$69,936,382
$58,769,008
$1,490,919
$264,687
$7,374,128
$3,635,581
$253,246,065
$1,726,306,166
APPENDIX 2
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
ITEMIZATION OF OTHER PROPERTY TYPE
(SECURED)
CONTINUED
(Table E, Column 17)
Only the counties listed provided an itemization of
other property type.
LOS ANGELES (cont.)
89 Vacant
145 parcels
$67,459,918
89 Improved
35 parcels
$53,156,790
Other Vacant
152 parcels
$67,264,508
Other Improved
57 parcels
$219,722,154
----------------------------------------------------------------15,287 parcels $38,551,999,422
----------------------------------------------------------------Total
15,811 parcels $38,976,498,261
MONTEREY (cont.)
Perculation Lots
17 parcels
$395,524
Labor Camps
25 parcels
$8,246,260
Non-Producing Oil 241 parcels
$2,015,356
SBE Assessed
121 parcels
$1,450,893
No Other Use Code 563 parcels
$8,010,769
----------------------------------------------------------------Total
6,982 parcels
$1,518,831,238
ORANGE
Minimum Value &
Out of District
1,476 parcels
$188,379,527
Associated with
another parcel
32 parcels
$17,387,943
Water Company
Parcel
68 parcels
$11,123,822
Wholly Exempt 17,999 parcels $16,314,871,517
Other Misc. not
Included in above 2,315 parcels
$324,342,052
----------------------------------------------------------------Total
21,890 parcels $16,856,104,861
MADERA
Other secured roll category items cannot be itemized
with current data from our computer system.
MARIN
Floating Homes
379 parcels
$77,383,173
Common Areas
572 parcels
$747,095
Historical Signif
8 parcels
$15,863,000
Sub to Exempt
827 parcels
$117,446,527
Gov Owned
4,184 parcels
$0
State Valued
89 parcels
NT
----------------------------------------------------------------Total
6,059 parcels
$211,439,795
SACRAMENTO
Includes Church/School and Misc. Vacant Land. No
further breakdown available.
MERCED
Section 11
90 parcels
$14,218,556
Cemetery
1 parcel
$2,625,138
----------------------------------------------------------------Total
91 parcels
$16,843,694
MONTEREY
Publicly Owned
(Non Taxable)
3,528 parcels
Publicly Owned
(Taxable)
27 parcels
Fraternal Org.
58 parcels
Churches
303 parcels
Taxable Schools
61 parcels
Private Hospitals
46 parcels
Cemeteries
23 parcels
Museums, Libraries 14 parcels
Private Roads
1,261 parcels
Utilities on
Local Roll
271 parcels
Condominium
Common Area
423 parcels
SAN DIEGO
Institutional
2,215 parcels
$7,752,049,496
Recreational
11,857 parcels
$2,145,859,619
Miscellaneous*
468 parcels
$36,389,562
----------------------------------------------------------------Total
14,540 parcels
$9,934,298,677
$0
*(Vacant Taxable Gov't Owned; Improved Taxable
Gov't Owned; Other).
$1,780,447
$24,441,706
$205,110,390
$275,964,107
$550,567,447
$7,051,696
$196,417,928
$21,437,281
SAN JOAQUIN
Taxable Use Code
not Assigned
SBE Valued
Vac. Federal Lands
Federal Buildings
Misc. Federal Property
Vac. State Lands
State Buildings
State Shops & Yards
Misc. State Property
$213,779,647
$2,161,787
Page 36
4 parcels
1 parcel
1 parcel
-
$12,365
$14,609,183
$2,187,001
$2,767,218
$223,705
$2,204,620
$723,956
$967,310
$14,937,604
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
APPENDIX 2
ITEMIZATION OF OTHER PROPERTY TYPE
(SECURED)
CONTINUED
(Table E, Column 17)
Only the counties listed provided an itemization of
other property type.
SANTA BARBARA
Recreational Open
298 parcels
$2,745,835
Drive-In Theaters
3 parcels
$3,310,195
Dance Halls
3 parcels
$2,172,601
Bowling Alleys
2 parcels
$6,871,996
Clubs, Lodging Halls
86 parcels
$98,350,968
Auditoriums,
Stadiums
16 parcels
$57,029,454
$117,785,650
Golf Courses
57 parcels
Race Tracks,
Riding Stabels
4 parcels
$2,991,892
6790 No Description
Available
3 parcels
$2,101,408
Camps, Cabins
17 parcels
$15,642,395
Parks
300 parcels
$4,912,446
Section 11 Taxable,
Gov. Property
70 parcels
$7,757,753
Institutional
95 parcels
$3,656,214
Churches,
Covent Rectory
294 parcels
$294,356,659
7190 No Description
Available
1 parcel
$1,056,194
$155,733,012
Schools
187 parcels
Colleges
19 parcels
$87,077,268
Hospitals
33 parcels
$1,397,804,445
Rest Homes
58 parcels
$490,266,636
7521 No Description
Available
2 parcels
$13,647,920
Mortuaries, Cemeteries,
Mausoleums,
Columbarium
30 parcels
$6,896,079
Public Bldgs.,
Firehouses,
Museums, Post
Offices
104 parcels
$22,663,567
Day Care
11 parcels
$31,663,230
Miscellaneous
402 parcels
$4,753,379
Utility Water
Company
412 parcels
$4,005,304
Ag Preserve, Cont.
Rest, Oil
3 parcels
$254,197
Pipelines; Canals
64 parcels
$5,357,582
Rights of Way,
Sewer,
Land Fills, etc.
186 parcels
$1,037,798
Water Rights, Pumps 119 parcels
$9,713,639
Rivers & Lakes
96 parcels
$478,582
SAN JOAQUIN (cont).
Vac. County Land
1 parcel
$837,239
County Buildings
$4,109,423
Misc. County
Property
$4,139,490
Vac. City Lands
8 parcels
$4,855,942
$5,425,649
City Buildings
City Parks &
Other Rec. Fac.
4 parcels
$4,038,882
Muni. Utility Prop.
(Reservoirs, Sewer)
5 parcels
$3,635,633
Parking Lots or
Garages
$1,955,806
Municipal Airports
$187,593
Misc. City Property
30 parcels
$46,737,907
School District
Property
3 parcels
$37,718,170
Fire District
Property
1 parcel
$479,727
Flood Control
District Property
$2,502
Water District
Property
3 parcels
$2,752,287
Misc. District
Property
1 parcel
$11,611,375
Public Owned Land
Non-Taxable
6 parcels
$1,196,863
Public Owned Land
Taxable
141 parcels
$14,703,643
----------------------------------------------------------------Total
209 parcels
$183,021,093
SAN LUIS OBISPO
Includes the following land uses: Road, Retired
parcels, Land locked- Vac or Improv, Antenna Site,
Well Site, Scenic Easement, Moorings/Storage,
Tiedowns/Port-a-port, Miscellaneous, Misc. Imps,
and Misc. Imps-Nil Value. Assessed Values are
included in Lines 1-16 of Table E.
SAN MATEO
Institutional
1,103 parcels
$153,837,981
Private Streets
25 parcels
$6,252,539
Public Streets &
Highways
732 parcels
$0
----------------------------------------------------------------Total
1,860 parcels
$160,090,520
Page 37
APPENDIX 2
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
ITEMIZATION OF OTHER PROPERTY TYPE
(SECURED)
CONTINUED
(Table E, Column 17)
Only the counties listed provided an itemization of
other property type.
SANTA BARBARA (cont.)
Highways & Streets
86 parcels
$291,072
Waste
65 parcels
$388,695
No Description
Available- Misc.
137 parcels
$26,336,665
Common Area
52 parcels
$0
----------------------------------------------------------------Total
3,315 parcels
$2,879,110,730
SANTA CLARA
Specialty Residential 179 parcels
STANISLAUS
Government Owned Parcels
(outside of gov.
entity's jurisdiction) 3,146 parcels
$62,561,255
SUTTER
Lodges/Club House
28 parcels
$3,058,399
Private Schools
2 parcels
$855,422
Funeral Homes/
Mortuary
5 parcels
$1,159,909
Churches/Temples
105 parcels
$2,581,992
Cemetery
2 parcels
$0
Government Taxable 124 parcels
$4,446,246
Government NonTaxable
23 parcels
$339,835
13 parcels
Recreational
$9,300,977
45 parcels
Water Companies
$534,778
----------------------------------------------------------------Total
347 parcels
$22,277,558
$124,322,245
SHASTA
Section 11 Properties 79 parcels
$25,011,678
Mutual Water Co.
15 parcels
$1,177,253
----------------------------------------------------------------Total
94 parcels
$26,188,931
Remainder of parcels include non-taxable government
parcels and utility parcels or streets, easements, low
or no value parcels.
TUOLUMNE
Improvements other
than Residential
(up to 2.5 ac.)
250 parcels
$15,616,572
Church
59 parcels
$4,020,439
Welfare Org.
15 parcels
$8,728,794
Unsecured Parcels
on Secured Roll
R. & T. sec. 2190
3 parcels
$184,847
Factored Public
348 parcels
$49,052,202
Lands
Water Companies
5 parcels
$1,428,117
----------------------------------------------------------------Total
680 parcels
$79,030,971
SISKIYOU
$30,650,918
Church
102 parcels
Welfare
177 parcels
$148,602,590
Section 11
40 parcels
$722,468
$78,273
Other Districts
618 parcels
$0
Utilities
273 parcels
Municipal
835 parcels
$0
County
811 parcels
$0
State
683 parcels
$0
Federal
5,719 parcels
$0
----------------------------------------------------------------Total
9,258 parcels
$180,054,249
YUBA
Four or More
Apt Units
Mobile Home
Park
GRP Quarters
Retirement etc.
Misc.
Improvements
Water Rights
SOLANO
Table E, Line 12: No. of Parcels with CLCA contracts
are reported on Line 31 Table F. For Table E all
CLCA parcel counts are included in other
designations i.e. SFT, Vacant Land, etc. The Assessed
Valuation of CLCA again are incorporated and
included in other lines on Table E.
SONOMA
Common Areas.
Page 38
202 parcels
$96,104,365
35 parcels
$21,961,109
11 parcels
$12,470,919
247 parcels
46 parcels
$20,258,045
$128,664
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
APPENDIX 2
ITEMIZATION OF OTHER PROPERTY TYPE
(SECURED)
CONTINUED
(Table E, Column 17)
Only the counties listed provided an itemization of
other property type.
YUBA (cont.)
Hunting and Fishing
Rights
14 parcels
Timber
38 parcels
Dept. of F&G
Wildlife Mang. Area
49 parcels
Historical Properties
2 parcels
Misc. Rural or
Ag. Prop.
117 parcels
Undedicated Priv.
Sts Rds Wkwys
4 parcels
TransportationTerminals Yards
2 parcels
Airports
1 parcel
Olivehurst Public
Utility Dist.
44 parcels
Linda County
Water District
17 parcels
City of Wheatland
16 parcels
Yuba County
Water District
38 parcels
City of Marysville
260 parcels
County Property
138 parcels
State Property
43 parcels
Yuba County
Water Agency
47 parcels
Browns Valley
Irrigation Dist.
16 parcels
Air Force Base
53 parcels
National Forest
222 parcels
Gov. Wildlife
Preserve
26 parcels
Federal PropertyOther
34 parcels
Postal Property
6 parcels
Highway Parcel
1 parcel
Parks Incl
Playfields
11 parcels
Railways
165 parcels
Redevelopment
Agency
14 parcels
Sanitary &
27 parcels
Drainage Districts
Fire Protection
Districts
13 parcels
YUBA (cont.)
Elementary
School
37 parcels
$0
Junior High
School
7 parcels
$0
High School
8 parcels
$0
Community &
2 parcels
$0
Junior College
State Colleges &
Universities
16 parcels
$0
Yuba County
11 parcels
$133,248
Office of Education
Charter School
1 parcel
$454,819
Three Rivers Levee
Impr Authority
94 parcels
$0
Other Public Water &
Irrig Districts
19 parcels
$0
Reclamation
34 parcels
District
$0
14 parcels
System Use
$0
----------------------------------------------------------------Total
2,202 parcels
$181,586,845
$955,549
$3,520
$0
$27,780
$25,393,739
$54,026
$3,383,445
$60,791
$0
$0
$0
$0
$144,572
$0
$0
$0
$0
$0
$0
$0
$0
$52,254
$0
$0
$0
$0
$0
$0
Page 39
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
APPENDIX 3
ITEMIZATION OF OTHER PROPERTY TYPE
(UNSECURED)
(Table E, Column 28)
Only the counties listed provided an itemization of
other property type.
BUTTE
The number entered (78) represents mining claims.
VENTURA
Oil Personal
Property
547 units
$1,357,559,708
Oil REO
162 units
$7,232,647
----------------------------------------------------------------Total
709 units
$1,364,792,355
DEL NORTE
Pleasure Boats
502 units
$2,733,925
(Non Documented Vessels/No Commercial Use)
EL DORADO
Apartments/
Private Water Comp.
12 units
$613,338
Agricultural Accounts 106 units
$8,298,329
Mining Claims
69 units
$277,772
----------------------------------------------------------------Total
187 units
$9,189,439
HUMBOLDT
Mining Claims
22 units
$47,899
IMPERIAL
Itemized numbers are not readily available.
MARIN
Floating Homes
MARIPOSA
Mining Claims
ORANGE
Right-of-way
Pipeline Assessment
76 units
$8,270,852
107 units
$538,020
8 units
$5,412,931
SAN LUIS OBISPO
Table E, Line 27: The number of Units and Assessed
Values are included in Table E, Lines 19-21.
SANTA BARBARA
Mineral Properties
109 units
$32,901,143
SISKIYOU
Quarries
6 units
$1,160,699
Other Severed Rights
7 units
$6,609,245
----------------------------------------------------------------Total
13 units
$7,769,944
SONOMA
Utility-Water Companies.
Page 40
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
APPENDIX 4
OTHER COMMENTS
Only the counties listed provided other comments.
ALPINE
Table I, Line 9: Previous Assessor neglected to
provide the 2013/14 numbers so the numbers don’t
match what is reported. The information on the
questionnaire is as complete as the reporting tax
software system allows.
MONO
Table I, Line 9: The Number of Appeal Applications
Held Over from Previous Years should be 71. This is
the total from our oldest unresolved appeals dating
back to fiscal year 2010/11.
BUTTE
Table I, Line 9: The Number of Appeal Applications
Held Over from Previous Years should be 85 instead
of 118. We resolved 33 Comcast appeals.
RIVERSIDE
Table I, Line 9: Last year’s carryover number of
7,890 appeal applications has been adjusted to 28,254
to account for multiple timeshare appeals that had
previously been reported as a unit.
CALAVERAS
Table I, Line 9: The Number of Appeal Applications
Held Over from Previous Years should be 76. This is
the remaining difference between the prior reports.
SACRAMENTO
Table I, Lines 1-4: No further appeals type
breakdown available due to transitioning computer
systems.
FRESNO
Table A, Line 4: In Fiscal Year 2014-15 the
Department budgeted $4.5 million for the acquisition
of new Property Tax System and $500,000 for
modular furniture. These would be one-time expenses
that inflated the total in "Other" for that year.
SAN BERNARDINO
Table I, Line 9: The number in the last column of
Table J, "Outstanding Appeals Carried Over to Fiscal
2014-15" on the previous Budgets and Workload
Report (2013-14) of 5,796 is incorrect and cannot be
verified in our system. The correct number of appeals
that should be carried over to Fiscal Year 2015-16 is
995.
INYO
Table I, Line 9: The Number of Appeal Applications
Held Over from Previous Years should be 15. We are
unable to reconcile the carryover amount.
SAN MATEO
Table F, Line 1: All documents worked by
Ownership Section from 7/1/14-6/30/15. Table F,
Line 8: All paper and electronic permits with issue
date between 7/1/14 - 6/30/15.
LAKE
Table A, Line 3: This is related to reclassing the
Assessor’s Salary to other business’ units through an
expense account.
Table F, Line 13: Proposition 8 assessments also
include mobilehome declines.
LOS ANGELES
Table I, Line 9: Outstanding Appeals Carried Over to
Fiscal Year 2014-15 of 50,787 could not be verified
in our database. Since the Assessment Appeals Board
is responsible for scheduling open cases, they were
consulted to verify the accuracy of the number of
cases carried over to 2014-15. As a result of the
verification, the number of open cases was updated to
30,264.
SANTA CRUZ
Table F, Line 34: Other property that is annually
valued:
Manufactured Homes
2,309 parcels
Unsecured Possessory Interests
1,251 parcels
MARIN
Table F, Lines 24-29: The difference between the
claims filed, granted, and denied is claims pending.
Page 41
A Report on Budgets, Workloads, and Assessment Appeals Activities 2014-15
OTHER COMMENTS
CONTINUED
Only the counties listed provided other comments.
SONOMA
Table B, Line 1: Assessor/other Managers: Our
number includes 2 management positions that
support all divisions of the Department, not solely
Assessor. The positions are: Administrative Services
Officer - Accounting Manager and Administrative
Services Officer.
Table I, Line 9: We cannot account for the
"Outstanding Appeals Carried Over to Fiscal 201415" on the previous Budget and Workload Report
(2013-14). The Number of Appeal Applications Held
Over from Previous Years should be 375.
SUTTER
Table I, Line 9: The Number of Appeal Applications
Held over from Previous Years should be 16. We
cannot account for the 20 previously submitted by
our Chief Appraiser who has since retired.
TRINITY
Table I, Line 9: Records reflect that there were only
two appeals from 13/14 that were heard in 14/15.
And they were resolved in 14/15. Current Assessor
cannot confirm the data that was submitted by
predecessor.
YUBA
Table I, Line 9: Due to inconsistent reporting, the
number in the last column of Table J of "Outstanding
Appeals Carried Over to Fiscal 2014-2015" on the
previous Budget and Workload Report (2013-14) is
incorrect. At the conclusion of appeal hearings prior
to June 30, 2015, the only outstanding applications
are seven taxpayer requested postponements.
Page 42
APPENDIX 4