STATE BOARD OF EQUALIZATION PROPERTY AND SPECIAL TAXES DEPARTMENT

STATE OF CALIFORNIA
BETTY T. YEE
First District, San Francisco
STATE BOARD OF EQUALIZATION
PROPERTY AND SPECIAL TAXES DEPARTMENT
BILL LEONARD
Second District, Ontario/Sacramento
450 N STREET, SACRAMENTO, CALIFORNIA
PO BOX 942879, SACRAMENTO, CALIFORNIA 94279-0064
916 445-4982 z FAX 916 323-8765
MICHELLE STEEL
Third District, Rolling Hills Estates
www.boe.ca.gov
January 16, 2009
JUDY CHU, Ph.D.
Fourth District, Los Angeles
JOHN CHIANG
State Controller
RAMON J. HIRSIG
Executive Director
No. 2009/002
TO COUNTY ASSESSORS:
A REPORT ON BUDGETS, WORKLOADS, AND ASSESSMENT APPEALS
ACTIVITIES IN CALIFORNIA ASSESSORS' OFFICES 2007-08
The annual "A Report on Budgets, Workloads, and Assessment Appeals Activities in California
Assessors' Offices" is enclosed. The data may be used for comparing your administrative and
assessment operations with those of other assessors.
This information was compiled from a questionnaire sent to all assessors. Any questions you
have concerning the data reported by specific counties should be directed to the county involved.
This report will be posted on the Board's website at www.boe.ca.gov/proptaxes/pubcont.htm.
Please contact Mr. Michael Saunders in our Assessment Services Unit at 916-322-1840 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/ David J. Gau
David J. Gau
Deputy Director
Property and Special Taxes Department
DJG:mds
Enclosure
A REPORT ON BUDGETS,
WORKLOADS, AND ASSESSMENT
APPEALS ACTIVITIES IN
CALIFORNIA ASSESSORS’ OFFICES
2007-08
JANUARY 2009
CALIFORNIA STATE BOARD OF EQUALIZATION
BETTY T. YEE, SAN FRANCISCO
BILL LEONARD, SACRAMENTO/ONTARIO
MICHELLE STEEL, ROLLING HILLS ESTATES
JUDY CHU, PH.D., LOS ANGELES
JOHN CHIANG, SACRAMENTO
RAMON J. HIRSIG, EXECUTIVE DIRECTOR
FIRST DISTRICT
SECOND DISTRICT
THIRD DISTRICT
FOURTH DISTRICT
STATE CONTROLLER
A Report on Budgets, Workloads, and
Assessment Appeals Activities in California
Assessors’ Offices, 2007-08
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
2
3
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
4
5
8
11
ASSESSMENT APPEALS STATISTICS
Table H
Appeals Boards & Hearing Officers
Table I
Distribution of Assessment Appeals by Property Types
Table J
Assessment Appeals Activity for the 2006-07 Fiscal Year
13
14
15
APPENDIX
1
16
Itemization of Other Income (Table A, Column 9)
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. Please
bear in mind that the figures used are a combination of past and present. In other words, the
2007-08 assessment roll is based on workload experienced in an earlier assessment year. For
example, income, expenses, budgeted positions, and workload reported all relate to the 2007-08
fiscal year. However, the 2007-08 roll was prepared in the 2006 assessment year using budget and
staff for that year.
These data were compiled by the Board’s Property and Special Taxes 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. Fifty-three of the 58 counties reported data; Alpine, Glenn, Plumas, Trinity,
and Yuba Counties did not provide any data for 2007-08.
Any questions concerning this report should be directed to the County-Assessed Properties Division
at 916-445-4982. Any questions concerning the data submitted by a particular county should be
directed to that county.
1
Several counties have combined the assessor’s office with other county offices, such as the recorder and the clerk.
For those offices with combined functions, the data requested and used represent only those related to the function
of the assessor as furnished by them.
ii
SECTION I
BUDGET
AND
PERSONNEL
STATISTICS
A Report on Budgets, Workloads, and Assessment Appeals Activities 2007-08
TABLE A
BUDGET DATA & COSTS OF SELECTED PROGRAMS
Expenses
Base
Salaries
and
Wages
(1)
Benefits
Cost of
Services
From Other
Depts.
(2)
(3)
Other
Costs
2007-08
GROSS
BUDGET
Services
to Other
Depts.
(4)
(5)
(6)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
$9,998,192
No Response
$628,890
$2,137,047
$922,562
$452,683
$7,827,817
$398,200
$3,606,809
$6,728,191
No Response
$1,301,240
$1,194,348
$481,901
$5,580,737
1,288,443
$895,870
$553,923
$85,125,000
$1,847,670
$4,885,970
$421,802
$943,841
$1,582,208
$292,163
$837,111
$2,911,576
$1,603,193
$1,447,594
$20,859,924
$4,809,879
No Response
$13,854,593
$9,757,753
$830,251
$11,497,742
$17,594,854
$8,429,540
$5,695,863
$4,990,700
$6,019,155
$5,829,169
$16,098,075
$2,180,737
$1,947,772
$304,721
$926,429
$2,424,355
$4,689,906
$3,499,420
$1,273,253
$832,045
No Response
$3,483,796
$663,366
$7,395,862
$1,511,643
No Response
Totals
$303,295,784 $138,479,777 $43,773,302 $56,941,374 $542,490,237 $1,368,481
$4,871,633
$3,493,490
$1,655,932
$321,045
$1,184,479
$357,722
$284,067
$5,512,708
$172,684
$0
$3,629,217
$110,320
$232,676
$75,410
$0
$1,038,258
$104,570
$445,079
$1,086,615
$347,351
$397,819
$0
$0
$3,628,027
$46,827
$132,461
$771,777
$542,995
$152,857
$174,325
$535,358
$392,686
$262,126
$0
$116,913
$3,897,039 $1,319,965
$935,817
$495,836
$188,159
$311,574
$264,509
$24,310
$48,590
$201,275
$40,100
$0
$40,731,000 $12,769,000 $18,852,000
$649,387
$0
$7,210
$1,008,205
$434,011
$146,761
$267,724
$0
$0
$434,167
$0
$122,699
$1,105,591
$248,304
$126,673
$163,891
$0
$30,526
$321,734
$0
$0
$1,478,690
$219,325
$426,371
$549,642
$361,683
$80,386
$804,863
$82,771
$135,005
$6,965,795 $5,247,182 $4,253,764
$2,436,364
$302,821
$726,305
$6,206,174
$4,312,133
$340,390
$5,596,223
$9,538,858
$1,685,908
$2,882,410
$2,499,127
$2,692,869
$1,630,147
$8,192,318
$315,860
$1,026,434
$175,829
$403,819
$1,379,041
$2,364,837
$1,498,409
$638,147
$403,453
$3,179,893
$1,192,365
$0
$2,145,436
**
$1,376,691
$114,810
$438,808
$1,015,805
$318,691
$679,639
$0
$972,815
$0
$28,498
$1,057,380
$541,641
$290,010
$180,040
$0
$0
$2,387,717
$64,500
$1,743,758
$8,676,415
$3,625,169
$481,944
$433,979
$715,494
$780,083
$1,186,799
$665,678
$199,928
$0
$381,641
$215,627
$519,230
$619,693
$68,727
$0
$386,688
$361,474
$3,818,943
$680,540
$0
$0
$1,701,073
$170,115
$0
$0
$574,104
$125,775
$20,019,247
$22,002
No Response
$1,407,606
$0
$3,952,021
$30,000
$1,355,694
$0
$736,750
$0
$18,006,810
$306,967
$722,281
$0
$4,184,349
$2,949
$12,215,800
$2,700
No Response
$2,171,417
In # 7
$2,122,392
$0
$860,940
$0
$11,733,558
$307,631
$2,284,012
$0
$1,233,279
$5,500
$795,298
$0
$157,477,000
$106,000
$2,504,267
$0
$6,474,947
$0
$689,526
$0
$1,500,707
$0
$3,062,776
$0
$486,580
$0
$1,158,845
$0
$5,035,962
$114,271
$2,594,904
$0
$2,470,233
$0
$37,326,665
$25,093
$8,275,369
$32,618
No Response
$23,240,660
$15,266
$17,649,968
$0
$1,235,141
$0
$20,983,159
$0
$35,810,127
N/A
$15,117,308
$247,596
$9,175,027
$0
$0
$8,362,614
$10,443,323
$0
$8,558,090
$0
$26,156,831
$0
$3,162,275
$0
$4,146,949
$149,888
$480,550
$0
$1,740,387
$0
$5,076,403
$0
$8,115,614
$0
$5,907,532
$0
$2,160,167
$0
$1,235,498
$0
No Response
$3,870,484
$0
$1,024,840
$0
$13,489,982
$0
$2,488,073
No Response
Income or Offsetting Services
Map Sales,
Property/
Fees for Prop.
Supp. Tax
Characteristics,
Admin.
Copies, & Info.
Fees
(7)
Other*
(9)
(10)
$88,009
$8,964,415
$26,453
$10,918,368
$4,584
$35,000
$27,500
$4,370
$406,622
$38,728
$20,175
$70,192
$0
$1,000,000
$307,364
$151,742
$730,000
$20,354
$645,962
$3,540,769
$5,602
$0
$102,501
$0
$10,123
$0
$385
$443,244
$1,397,420
$2,887,021
$918,329
$580,638
$16,553,098
$663,199
$3,514,878
$8,158,895
$75,780
$252,847
$763
$15,523
$113,000
$20,157
$9,822
$645,000
$40,395
$246,703
$7,502
$27,995
$45,274
$8,547
$1,611
$57,340
$63,082
$29,636
$314,191
$60,896
$596,777
$261,000
$0
$2,112,874
$777,000
$143,800
N/A
$58,689,000
$0
$1,934,184
$0
$43,420
$690,816
$11,609
$0
$784,603
$0
$0
$8,651,443
$3,055,624
$6,969
$27,528
$5,180
$12,556
$0
$0
$0
$4,266,000
$0
$0
$0
$0
$0
$0
$3,000
$0
$203,696
$0
$0
$0
$1,491,891
$1,581,017
$854,997
$9,284,974
$1,394,012
$1,063,822
$785,476
$93,771,000
$2,463,872
$4,294,060
$682,024
$1,429,292
$2,326,686
$466,424
$1,154,234
$4,079,748
$2,328,126
$2,440,597
$28,335,938
$5,126,231
$237,003
$163,773
$6,000
$75,000
$224,812
$0
$2,000
$23,129
$17,800
$30,000
$119,623
$70,000
$47,782
$10,923
$11,604
$119,588
$17,912
$29,086
$12,915
$18,184
$13,964,354
$10,116,605
$412,500
$0
$16,175,498
$0
$2,181,752
$0
$4,400,000
$2,650,000
$12,748,002
$1,478,842
$1,026,734
$7,569
$215,249
$686,781
$782,053
$1,370,104
$0
$166,498
$0
$90
$19,340
$3,632,858
N/A
$0
$282
$80,081
$5,000
$0
$366,947
$0
$2,813
$0
$770,665
$162,323
$145,775
$102,191
$0
$0
$9,024,037
$7,369,500
$797,301
$17,275,301
$19,409,817
$14,869,712
$6,990,993
$8,259,404
$6,020,523
$5,878,090
$12,922,259
$1,613,433
$2,919,732
$462,058
$742,869
$4,107,711
$7,169,874
$4,406,151
$2,147,252
$1,050,816
$57,770
$34,025
$358,294
$49,753
$0
$0
$5,189,002
$1,301,290
$0
$0
$98,610
$21,455
$3,812,714
$990,815
$7,844,076
$1,115,575
$4,468,220 $167,985,589 $10,521,667 $358,146,280
* See Appendix 1 for itemization of other income.
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 1
(8)
2007-08
NET
BUDGET
A Report on Budgets, Workloads, and Assessment Appeals Activities 2007-08
TABLE B
BUDGETED PERMANENT POSITIONS
(As of July 1, 2007)
Assessor
& Other
Managers
(1)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
Totals
Certified Appraisers
Real
Business
Property
Property
(2)
(3)
9
60
No Response
2
3
2
18
4
5
2
3
7
50
2
3
3
16
4
47
No Response
3
12
2
12
2
2
6
44
4
9.75
2
7
2
3
61
372
3
15
3.1
24
3
3
2
9
5
12
2
2
2
6
5
21
3
9
5
7.75
7
101
6
26
No Response
12
94
10
73
2
4
10
71
22
107
8
38
6
29
7
29
5
39
10
28
12
61
5
11
5
15
1
2
3
8
3
20
3
24
3
25
4
6
3
6
No Response
5
29
3
4
11
57
3
9
No Response
319.1
1,691.5
Drafting/
Mapping
(4)
Computer
Analysts,
etc.
(5)
Other
Tech. &
Pro.
(6)
Clerical
(7)
07-08
TOTAL
STAFF
(8)
28
6
5
16
63.4
187.4
1
4
1
1
12
1
3
13
1
2
2.5
1
7
0.5
2
9
0
1
0.5
0
2
0
2
5
0
0
0
0
11
3.5
2
0
5
16
6
4
45
0
17
59
12
43
19
13
134
10
45
137
3
3
0
14
2
2
1
181
3
6
0
3
6
1
1
7
5
1
58
6
1
2
1
5
2
1
1
39
3
3.5
1
1
2
0.5
1
2
2
2
15
6
0
1
0
3
0
0
1
100
0
2.2
0
0
0
0.5
0
2
0
0
14
4
6
3
0
2
1
0
1
63
0
0
0
0
4
0
0
0
1
5
11
21
7
7
3.6
37
8.6
4.6
2
686
14
20.4
5
7
10
2
4
24
6
9.75
131
16
19
17
2
19
26
15
11
5
13
6
51
4
4
0
0
5
8
9
3
1
21
5
2
8
21
1
9
5
2
5
8
3
2
0
2
5
6
4
1
1
12
11.5
0
9
3
2
4
4
2
8
27
1
0
0
0
N/A
4
3
0
1
0
0
0
55.8
58
36
16
36
0
0
40
2
0
0
0
N/A
0
4
1
0
126
62
5
58.6
95
4
31
3
18
24
80
12
13
1.7
8
12
29
17
9
8
8
1
15
3
7
1
5
2
1
0
5
1
N/A
0
20
0
23
4
24
12
612.0
248.0
241.7
419.3
06-07
Total
Staff
(9)
187.4
12
44
19
13
135
9
45
143
No Response
32
32
30
30
8.6
7.6
111
109
27.35
26.35
16.6
16.6
11
10
1,502
1,502
38
38
59.2
59.2
12
12
22
24
39
39.25
8
8
14
14
61
58
26
26
30.5
31.5
337
337
85
85
No Response
284
277
178.5
178.5
15
14
231.4
232.85
332
332
104
94
106
106
89
89
79
79
81
81
279
292
38
39
39
41
4.7
4.7
21
21
45
45
74
74
65
65
24
25.5
20
20
No Response
73
65
13
13
137
132
30
25
No Response
1,899.65 5,433.25
5,418.45
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 2
%
Change
From
06-07
to 07-08
(10)
0%
0%
-2%
0%
0%
-1%
11%
0%
-4%
05-06
Total
Staff
(11)
%
Change
From
05-06
to 06-07
(12)
187.59
0%
No Response
12
0%
45
-2%
18
6%
13
0%
136
-1%
9
0%
45
0%
143
0%
0%
0%
13%
2%
4%
0%
10%
0%
0%
0%
0%
-8%
-1%
0%
0%
5%
0%
-3%
0%
0%
32
29
9
105
NA
16.6
10
1,502
35
59.2
12
24
39.25
8
14
58
26.75
31.5
337
85
0%
3%
-16%
4%
3%
0%
7%
-1%
0%
11%
0%
0%
0%
0%
-4%
-3%
-5%
0%
0%
0%
0%
0%
-6%
0%
281
178.5
14
203.93
331
69
104
87
79
82
291
39
44
4.2
21
45
86
64
24
21
-1%
0%
0%
14%
0%
36%
2%
2%
0%
-1%
0%
0%
-7%
12%
0%
0%
-14%
2%
6%
-5%
12%
0%
4%
20%
62
14
131
26
5%
-7%
1%
-4%
0%
5,343.52
1%
0%
0%
0%
9%
0%
0%
0%
0%
0%
0%
0%
-3%
0%
0%
0%
A Report on Budgets, Workloads, and Assessment Appeals Activities 2007-08
TABLE C
BUDGETED TEMPORARY POSITIONS
(As of July 1, 2007)
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
Business
Property
AuditorAppraisers
(3)
Real Property
Appraisers
(2)
0
No Response
0
0
0
0
0
0
0
0
No Response
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
No Response
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
No Response
0
0
0
0
No Response
1
Computer
Analysts,
etc.
(5)
Drafting/
Mapping
(4)
Other
Technical/
Professional
(6)
0
0
0
0
1
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.5
0
0
0
0
0
0
0
0
0
1
0
0
1
0
0
0
1
0
2
0
0
1
0
0
0
0
0
3.48
0
0
0
0
0
0
0
0
10
0
0
1.0
0
0
0
0
0
0
0
1.79
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0.23
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.55
0
0
1.5
0.5
0
0
2
0
0
2
0
0
0
0
0
0
0
0
1
0
0
0
0.5
0
0
0
0
0
0
0
0.2
0
1
0
0.3
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
18.48
14.79
2.73
0.55
0
No Response
0
0
0
0
0
0
0
0
No Response
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
No Response
0
0
0
0
0
1
5
0
0
0
0
0
0
0
0
0
0
0
0
0
No Response
0
0
0
0
No Response
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 3
Clerical
(7)
7
TOTAL
(8)
0
0
0
0
0
0
1
0
1
0
1
0
0
0
2
0
1.5
0
2
3
0
0
0
0
0.5
2
0.33
0
0
0
0
0
0
0
0
0
14.15
0
3
3
0
1
0
0
0.5
13
0.33
4
1
0
1
0
0
0
0
0
20.2
0
0
12.5
0
0.5
0
0
1
0
2
0
6
0
1.5
0
0.5
0
0
0
0
0
0
14.5
0.5
0.5
0
4
6
0
5
0
6.2
0
2.5
0
0.8
0
0
1
0
0
6
0
0
1
6
0
0
1
54.98
99.53
SECTION II
LOCAL ROLL
AND
WORKLOAD
STATISTICS
A Report on Budgets, Workloads, and Assessment Appeals Activities 2007-08
TABLE D
LOCAL ROLL VALUE AND STATISTICS
(SECTION 601 ROLL)
Secured Roll
State-Assessed
Locally Assessed
in 000's *
in 000's *
(1)
(2)
Unsecured
Roll Value
in 000's *
(3)
TOTAL NET
ROLL VALUE
in 000's *
(4)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
$2,788,293
$26,585
$170,860
$635,186
$100,303
$164,259
$2,714,010
$40,443
$261,671
$2,433,415
$99,603
$227,686
$283,812
$86,359
$3,193,839
$352,324
$94,114
$147,455
$12,272,426
$335,000
$369,792
$70,967
$199,543
$403,993
$151,381
$69,460
$1,253,078
$212,600
$255,945
$4,489,612
$874,199
$388,250
$3,409,834
$1,681,927
$98,052
$4,994,182
$8,044,952
$2,130,733
$1,457,351
$2,640,717
$1,364,214
$833,438
$3,450,392
$285,513
$702,774
$43,991
$248,727
$726,949
$704,621
$376,862
$377,657
$193,144
$25,034
$560,339
$108,584
$1,379,797
$444,805
$225,054
$181,758,645
$665,693
$4,341,227
$16,929,858
$6,948,250
$2,208,861
$152,017,340
$1,596,486
$26,391,403
$57,070,706
$2,262,057
$9,464,623
$9,437,786
$2,948,366
$73,584,479
$7,303,517
$6,514,738
$1,874,747
$960,938,740
$10,947,828
$51,325,447
$1,860,875
$8,934,092
$19,109,061
$824,188
$5,010,255
$48,647,316
$24,401,803
$15,532,556
$388,716,194
$55,867,354
$3,510,604
$228,784,491
$128,605,705
$6,504,341
$163,813,157
$368,749,350
$120,790,891
$60,282,673
$37,155,603
$123,997,806
$55,190,715
$263,922,946
$32,498,100
$14,424,455
$489,601
$3,646,687
$44,269,989
$65,036,568
$41,243,682
$7,754,567
$4,578,355
$1,030,184
$24,899,932
$6,119,194
$99,559,626
$18,844,214
$5,201,348
10,948,093
31,609
131,365
772,789
116,698
202,879
4,736,905
41,787
590,407
3,037,430
91,856
481,700
641,448
493,339
2,879,137
318,411
157,212
112,801
45,112,110
352,261
1,249,541
53,489
280,354
1,067,138
30,555
302,045
1,940,317
1,004,660
357,602
20,177,796
1,451,873
96,830
7,363,166
5,148,272
208,178
9,131,465
13,846,745
7,721,465
3,050,358
993,816
8,500,294
2,673,952
19,589,974
842,917
773,605
31,965
203,610
1,867,926
2,365,611
1,724,988
541,377
165,781
37,895
1,252,511
184,402
3,999,189
1,040,162
240,234
$195,495,030
$723,887
$4,643,453
$18,337,832
$7,165,251
$2,576,000
$159,468,256
$1,678,716
$27,243,481
$62,541,551
$2,453,517
$10,174,009
$10,363,046
$3,528,063
$79,657,456
$7,974,253
$6,766,063
$2,135,004
$1,018,323,276
$11,635,089
$52,944,780
$1,985,332
$9,413,989
$20,580,192
$1,006,124
$5,381,761
$51,840,710
$25,619,063
$16,146,103
$413,383,601
$58,193,425
$3,995,684
$239,557,491
$135,435,904
$6,810,570
$177,938,804
$390,641,047
$130,643,089
$64,790,381
$40,790,136
$133,862,313
$58,698,106
$286,963,311
$33,626,530
$15,900,834
$565,556
$4,099,024
$46,864,864
$68,106,800
$43,345,532
$8,673,600
$4,937,279
$1,093,113
$26,712,782
$6,412,180
$104,938,612
$20,329,182
$5,666,636
Totals
$71,676,105
$4,086,339,273
$192,762,293
$4,350,777,672
Secured
Roll
Units
(5)
423,982
22,980
98,631
44,314
13,646
353,469
14,977
125,729
277,128
74,729
87,719
16,571
388,325
46,476
63,337
23,890
2,344,168
59,791
92,825
746
45,614
81,259
27,524
17,194
127,380
50,625
58,610
908,358
159,994
877,546
462,201
19,509
768,233
975,679
194,198
212,582
144,284
218,785
127,329
471,860
95,530
96,091
4,190
44,538
147,773
180,053
159,245
34,278
42,788
145,134
38,021
251,934
60,778
11,822,550
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
* Data from Table 10 of the State Board of Equalization's 2006-07 Annual Repor
Page 4
Unsecured
Roll
Units
(6)
TOTAL
ROLL
UNITS
(7)
50,747
No Response
3,694
9,592
3,881
1,870
50,467
1,265
11,358
32,899
No Response
7,958
8,229
2,704
23,466
23,466
8,062
1,297
470,255
7,381
16,463
1,474
11,097
8,245
1,121
1,558
21,067
7,565
6,847
169,621
14,872
No Response
43,009
52,408
2,113
52,293
214,076
36,546
25,887
34,447
19,457
21,897
96,136
9,499
14,447
1,685
3,042
11,397
32,889
23,661
12,098
4,055
No Response
22,986
4,539
51,208
6,860
No Response
474,729
0
26,674
108,223
48,195
15,516
403,936
16,242
137,087
310,027
0
82,687
95,948
19,275
411,791
69,942
71,399
25,187
2,814,423
67,172
109,288
2,220
56,711
89,504
28,645
18,752
148,447
58,190
65,457
1,077,979
174,866
0
920,555
514,609
21,622
820,526
1,189,755
230,744
238,469
178,731
238,242
149,226
567,996
105,029
110,538
5,875
47,580
159,170
212,942
182,906
46,376
46,843
0
168,120
42,560
303,142
67,638
0
1,775,156
13,597,706
A Report on Budgets, Workloads, and Assessment Appeals Activities 2007-08
TABLE E
DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES
(SECURED ROLL)
Commercial/Industrial
Single
Family
(1)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
Totals
349,255
No Response
14,166
55,396
23,470
4,780
307,697
5,816
66,413
204,199
No Response
33,468
31,881
6,341
186,277
27,746
29,167
8,875
1,753,632
34,511
74,759
N/A
18,967
52,145
1,697
N/A
92,851
29,303
40,303
725,725
121,674
No Response
550,644
373,276
12,957
491,738
733,663
131,724
163,816
77,322
180,570
93,189
405,293
67,634
53,378
1,503
14,855
109,719
138,389
121,135
21,919
13,795
No Response
110,537
23,343
207,790
42,983
No Response
8,441,686
Manufactured
Homes
(2)
MultiFamily
(3)
Vacant
Land
(4)
Total
(5)
Improved
(6)
Vacant
Land
(7)
Total
(8)
1,742
33,567
9,615
394,179
23,753
2,426
26,179
1,067
13,893
1,378
35
1,899
2,709
2,198
5,929
In #1
4,645
207
328
7,607
354
2,012
5,907
4,704
11,531
8,941
1,880
20,655
3,696
12,848
17,116
19,937
85,465
33,996
7,023
337,858
12,575
83,471
233,151
753
4,615
1,135
525
10,866
513
2,415
14,295
222
1,152
577
218
1,696
176
832
2,592
975
5,767
1,712
743
12,562
689
3,247
16,887
4,974
3,784
N/A
10,308
1,181
N/A
718
24,430
1,958
220
N/A
2,355
2,600
187
N/A
2,708
1,651
1,251
19,047
2,050
3,642
779
554
12,032
790
1,333
659
243,687
469
5,036
N/A
988
2,957
37
N/A
4,499
2,171
2,138
26,875
3,465
8,383
25,499
2,592
118,093
2,719
27,188
2,030
93,003
7,309
6,589
N/A
7,878
6,447
932
N/A
6,134
1,002
11,041
11,230
18,370
50,467
61,943
9,487
326,710
32,436
57,688
12,282
2,114,752
44,247
86,604
0
30,188
64,149
2,853
106,192
34,127
54,733
782,877
145,559
2,560
2,385
1,414
13,247
1,576
1,373
664
125,688
1,865
3,469
N/A
2,267
2,719
411
N/A
5,572
2,167
1,588
38,043
4,905
735
2,198
96
6,609
613
552
264
24,996
768
545
N/A
662
798
283
N/A
965
483
421
2,040
1,582
3,295
4,583
1,510
19,856
2,189
1,925
928
150,684
2,633
4,014
0
2,929
3,517
694
0
6,537
2,650
2,009
40,083
6,487
63,844
7,389
367
27,886
22,923
0
3,713
7,448
1,272
7,617
0
2,905
6,548
82
2,827
1,177
4,516
187
832
7,644
5,868
19,192
374
32,969
44,235
35,708
8,859
4,270
11,973
7,149
20,077
4,427
2,220
80
678
3,391
7,474
5,417
972
796
105,249
23,391
442
153,157
34,700
N/A
12,047
15,018
8,610
3,357
8,943
6,469
10,343
789
15,222
5,222
8,925
5,111
1,864
6,619
725,605
423,248
14,140
705,750
835,521
167,432
188,435
104,058
202,425
111,312
434,313
81,435
72,489
2,454
33,582
119,509
159,304
131,850
25,587
28,854
28,955
16,334
711
29,312
27,905
20,671
10,240
8,427
9,804
6,004
18,358
2,983
3,927
148
1,437
4,095
7,911
7,365
1,375
1,086
11,042
3,134
103
18,083
5,379
6,095
2,272
1,744
1,763
956
2,268
384
1,778
30
1,051
1,280
710
1,422
332
439
In # 1
1,454
11,507
1,237
3,462
1,059
6,498
2,388
In #1
5,342
7,715
1,611
113,999
31,198
233,510
48,219
In # 8
1,070
9,709
2,853
In # 8
243
1,323
826
39,997
19,468
814
47,395
33,284
26,766
12,512
10,171
11,567
6,960
20,626
3,367
5,705
178
2,488
5,375
8,621
8,787
1,707
1,525
0
7,217
1,313
11,032
3,679
293,647
596,274
887,571
10,219,178
491,463 117,158
615,838
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 5
A Report on Budgets, Workloads, and Assessment Appeals Activities 2007-08
TABLE E (CONTINUED)
DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES
(SECURED ROLL)
Rural/Agricultural
Agricultural
(9)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
Totals
97
No Response
168
3,800
984
1,766
1,765
0
2,261
9,885
No Response
0
6,732
N/A
7,965
3,393
536
In # 11
0
2,431
1
N/A
1,020
6,515
175
N/A
1,765
1,615
N/A
3,681
207
No Response
5,860
842
2,060
2,888
1,994
N/A
3,840
775
320
2,035
1,560
439
524
0
In# 13
1,954
4,008
2,563
3,283
345
No Response
In #14
113
3,526
1,989
No Response
97,680
Agricultural
Improvements
(10)
Restricted
(11)
Vacant
(12)
Other
(13)
Total
(14)
Secured
Possessory
Interests
(15)
Miscellaneous
Oil,
Gas, &
Mineral
Other
(16)
(17)
TOTAL
SECURED
ROLL
(19)
Total
(18)
0
1,087
0
2,377
3,561
5
58
0
63
423,982
179
In# 9
1,121
1,487
0
0
0
0
810
1,979
1,566
1,750
420
618
1,269
14,970
546
1,216
2,331
583
580
0
0
1,726
0
53
646
0
0
176
0
0
1,703
7,048
6,648
5,586
2,765
794
3,530
26,581
0
0
0
0
0
0
1,366
0
0
116
1,145
294
39
586
2
268
365
235
813
0
245
333
34,113
241
365
351
1,958
294
284
919
35,481
509
22,980
98,631
44,314
13,646
353,469
14,977
125,729
277,128
2,361
0
94
157
440
N/A
In # 11
408
153
81
N/A
0
408
235
N/A
N/A
0
N/A
N/A
N/A
8,404
1,207
0
11,149
5,814
703
2,798
0
3,529
504
726
9,077
3,429
1,117
N/A
3,755
758
409
36
906
3,521
9,746
3,217
14,510
1,444
1,696
6,769
50,685
1,454
0
N/A
2,400
1,935
1,477
N/A
2,600
3,292
N/A
0
445
0
0
1,263
1,177
255
186
1,065
0
744
135
N/A
0
0
20,973
N/A
136
6,413
N/A
0
3
14,286
17,685
4,574
34,958
11,346
3,121
10,632
51,093
8,311
721
726
12,497
12,287
23,977
0
8,256
12,078
409
3,717
1,561
0
466
N/A
1
N/A
N/A
0
10,383
0
0
20
0
0
0
N/A
22
0
N/A
991
0
744
42
N/A
3,432
87
174
9
1,540
36
0
N/A
0
38
0
N/A
303
0
N/A
224
58
5,937
3,000
1,000
3,368
418
429
39
15,716
4,564
1,486
N/A
0
1,268
0
N/A
6,070
1,770
1,459
80,466
6,329
6,681
3,508
1,000
6,801
505
603
48
27,639
4,600
1,486
20
0
1,306
0
0
6,395
1,770
1,459
81,681
6,387
74,729
87,719
16,571
388,325
46,476
63,337
23,890
2,344,168
59,791
92,825
746
45,614
81,259
27,524
17,194
127,380
50,625
58,610
908,358
159,994
0
209
0
1,488
241
N/A
141
2,052
1,523
2,283
523
2,143
N/A
6,592
In # 9,12,&13
In # 9,12,&13
181
67
0
36
In# 9
0
In #13
4,858
3,175
0
0
2,175
730
2,273
3,127
893
2,656
494
4,167
2,359
1,573
8,095
526
5,004
7,139
145
202
2,355
10,764
N/A
642
10,119
483
1,776
1,247
5,127
3,551
0
0
3,376
0
243
239
1,995
0
102
0
86
480
N/A
11
555
0
0
105
249
228
288
4,211
1,408
0
4,988
2,303
0
15,051
2,821
4,545
7,340
15,622
0
11,226
11,449
1,714
6,151
6,039
6,744
6,959
782
8,378
13,955
8,756
15,889
6,351
9,519
0
2
0
5,858
4,166
N/A
16
731
0
187
0
0
3
140
0
0
18
0
0
0
0
15,491
10
300
160
N/A
173
195
12
398
8
21
185
233
0
260
267
16
310
161
96,893
1,171
0
1,590
86,926
N/A
220
17,680
3,067
2,321
10,874
3,963
10,750
403
90
8,674
3,087
2,703
323
2,729
877,546
462,201
19,509
768,233
975,679
194,198
212,582
144,284
218,785
127,329
471,860
95,530
96,091
4,190
44,538
147,773
180,053
159,245
34,278
42,788
In #14
184
0
In #14
1,308
1,608
3,092
In #14
2,154
842
In # 9,11,13
In #14
0
107
1,750
19,495
3,759
6,083
6,831
339
674
714
0
In #17
298
595
126
4,084
779
0
1,923
96,893
16,664
10
7,748
91,252
0
409
18,606
3,079
2,906
10,882
3,984
10,938
776
90
8,934
3,372
2,719
633
2,890
0
4,423
1,751
1,309
2,049
131,811
164,572
52,473
446,536
26,102
28,414
429,914
484,430
11,822,550
In # 9,11,13
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 6
145,134
38,021
251,934
60,778
A Report on Budgets, Workloads, and Assessment Appeals Activities 2007-08
TABLE E (CONTINUED)
DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES
(UNSECURED ROLL)
Aircraft
(20)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
Totals
Vessels
(21)
948 13,981
No Response
104
2,007
208
3,504
85
2,396
129
504
610 28,654
16
399
380
3,761
642
4,674
No Response
136
2,641
119
2,078
98
748
1,052
3,562
123
2,585
80
6,491
53
380
11,798 177,826
154
2,216
228
4,234
35
633
160
1,974
311
2,646
35
395
22
310
343
7,340
255
2,563
273
2,655
807 36,154
404
6,970
No Response
1,560
9,012
636 11,430
199
448
1,575 18,154
4,704 68,262
0
1,575
336 11,207
446 18,409
514
3,363
607
3,003
1,379
3,852
314
2,001
264
7,915
2
227
107
953
166
4,846
922 14,439
245
4,290
175
2,857
168
2,117
No Response
519
7,566
180
2,523
957 30,946
179
1,535
No Response
35,762 555,211
Personal
Property
& Fixtures
(22)
Unsecured
Possessory
Interests
(23)
Manufactured
Home
Accessories
(24)
Leasehold
Improvements
(25)
Escape
Assessments
(26)
Other
(27)
TOTAL
UNSECURED
ROLL
(28)
GRAND
TOTAL
LOCAL
ROLL
(29)
25,943
3,429
0
203
1,532
4,711
50,747
474,729
1,218
4,629
1,046
887
18,311
562
4,307
25,131
170
236
177
69
2,024
256
257
1,123
In Secured
20
0
0
76
0
1,629
10
195
995
57
261
115
7
456
310
N/A
N/A
0
20
672
0
180
1,009
0
N/A
120
0
5
25
388
0
3,694
9,592
3,881
1,870
50,467
1,265
11,358
32,899
26,674
108,223
48,195
15,516
403,936
16,242
137,087
310,027
3,599
4,500
871
21,958
N/A
1,161
339
182,935
3,622
10,542
427
8,346
3,018
332
884
11,268
4,278
3,059
114,861
6,788
825
490
225
585
206
124
280
60
282
1,198
257
535
260
242
638
1,811
301
502
5,782
460
0
0
0
0
N/A
N/A
11
23,874
0
0
66
0
0
In# 25
0
N/A
0
N/A
N/A
0
388
542
N/A
2,829
223
40
54
100
901
173
N/A
74
1,494
71
79
N/A
168
72
529
250
355
500
N/A
0
N/A
N/A
180
6,618
202
N/A
N/A
0
516
46
150
N/A
N/A
219
11,206
0
14
0
762
0
2,313
166
0
67,044
4
88
56
8
0
0
10
305
0
67
282
0
7,958
8,229
2,704
29,986
5,450
8,062
1,297
470,255
7,381
16,463
1,474
11,097
8,245
1,121
2,093
21,067
7,565
6,847
169,621
14,872
82,687
95,948
19,275
418,311
51,926
71,399
25,187
2,814,423
67,172
109,288
2,220
56,711
89,504
28,645
19,287
148,447
58,190
65,457
1,077,979
174,866
32,423
35,862
1,294
30,903
133,378
30,859
10,868
8,760
8,013
15,017
45,857
5,801
4,862
215
1,058
5,403
15,476
11,247
7,911
1,310
0
1,905
172
0
0
2,700
540
0
2,746
2,777
2,059
1,383
1,406
1,181
687
610
1,230
315
176
146
0
0
0
587
0
0
0
0
1
0
9,983
0
N/A
0
0
0
822
5,464
0
0
0
590
0
1,074
206
0
191
1,975
3,479
133
147
N/A
N/A
38
226
51
0
334
353
177
0
1,985
0
0
7,526
1,412
0
N/A
1,296
360
676
N/A
0
22
0
321
0
1,766
196
137
14
0
0
0
0
0
2,745
4,857
45
0
32,183
0
0
0
11
0
0
0
430
0
43,009
52,408
2,113
52,293
214,076
36,546
25,887
34,447
19,457
21,897
96,136
9,499
14,447
1,685
3,042
11,397
32,889
23,661
12,098
4,055
920,555
514,609
21,622
820,526
1,189,755
230,744
238,469
178,731
238,242
149,226
567,996
105,029
110,538
5,875
47,580
159,170
212,942
182,906
46,376
46,843
14,011
1,435
12,765
3,805
768
394
3,748
224
N/A
0
1,291
In # 22
122
7
800
74
N/A
0
N/A
919
N/A
0
701
124
22,986
4,539
51,208
6,860
168,120
42,560
303,142
67,638
903,355
47,971
43,834
20,563
40,021 117,478
1,764,195
13,586,745
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 7
A Report on Budgets, Workloads, and Assessment Appeals Activities 2007-08
TABLE F
REAL PROPERTY WORKLOAD DATA
Transfers
Single
Family
Transfers
(1)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
Totals
19,894
No Response
754
3,080
1,602
214
21,118
1,053
3,078
19,690
No Response
1,503
3,122
387
23,997
2,703
794
435
120,210
2,474
3,991
1,447
NA
5,159
190
N/A
3,207
1,666
1,415
39,372
11,030
No Response
83,748
28,186
740
50,509
60,312
6,371
13,765
5,345
7,513
3,773
22,691
2,712
3,515
59
794
6,844
6,412
9,796
2,131
N/A
No Response
8,934
1,311
11,570
4,072
No Response
634,688
Multi
Family
Transfers
(2)
Commercial
Industrial
Transfers
(3)
All
Other
Transfers
(4)
1,985
1,109
1,866
6
316
8
10
685
162
228
787
63
230
91
42
714
162
85
1,303
286
1,032
136
228
114
243
3,151
1,279
106
28
29
1,631
23
8
27
15,762
73
260
12
NA
144
9
N/A
1,362
70
61
1,187
113
65
481
178
2,101
131
140
59
9,265
172
211
9
NA
157
18
N/A
312
123
57
2,732
584
794
4,569
209
12,629
2,577
1,086
496
745
1,173
418
0
NA
693
1,138
In # 1
5,199
0
1,544
N/A
267
726
215
1,070
112
107
1
42
222
166
274
134
N/A
4,773
1,123
In #1
18,569
2,995
744
891
587
829
331
1,599
102
265
8
130
358
541
563
312
N/A
20,699
3,380
In #1
0
8,808
0
10,989
2,871
198
532
1,143
321
1,250
140
994
121
1,968
472
149
N/A
In # 1
77
251
In # 1
673
63
732
189
1,156
299
441
314
37,330
56,971
98,903
1,615
N/A
751
500
457
5,017
1,287
Total
Transfers
(5)
24,854
0
1,109
4,658
1,837
494
22,631
1,620
6,542
23,059
0
2,468
8,200
803
40,358
5,434
2,028
1,017
145,982
3,892
4,880
1,468
NA
5,460
1,832
782
5,632
2,359
1,990
48,308
13,014
0
109,913
33,827
740
74,277
72,115
8,659
25,645
9,070
9,266
4,851
26,503
3,247
5,137
208
1,960
7,545
9,087
11,105
2,726
2,595
0
10,763
1,750
12,994
4,575
0
831,269
New Construction
Jurisdictions
Total
New
Issuing
Building
Assessments
Building
Permits
From New
Permits
Received Construction
(6)
(7)
(8)
16
53,433
11,287
7
5
2
3
16
2
3
16
1,059
0
2,573
516
23,165
924
8,199
21,331
657
1,440
1,821
141
15,981
79
4,115
8,576
9
5
3
23
5
3
3
90
4
12
1
4
7
2
2
13
6
4
35
7
3,526
4,069
773
10,260
5,812
1,552
1,087
237,641
4,164
12,343
920
1,195
338
680
8,210
2,234
4,789
41,694
11,197
1,300
3,648
254
5,398
3,001
809
600
101,205
2,319
4,500
358
0
1,967
316
283
1,556
1,275
2,209
48,308
8,119
25
7
3
25
19
2
8
8
21
9
16
5
4
1
7
8
10
10
3
4
76,895
9,537
456
33,080
13,352
26,763
16,429
8,925
21,440
7,174
31,647
9,034
7,340
142
1,256
11,244
11,727
13,354
1,349
5,436
52,770
6,632
304
27,552
26,719
1,722
3,506
12,773
5,244
4,610
9,083
1,597
3,202
69
757
1,799
5,245
5,201
2,843
1,887
N/A
3
11
5
N/A
1,950
23,353
8,401
8,371
1,214
12,274
1,762
522
803,968
428,658
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 8
A Report on Budgets, Workloads, and Assessment Appeals Activities 2007-08
TABLE F (CONTINUED)
REAL PROPERTY WORKLOAD DATA
No. of
Reduced
Assmts
in '07-08
(9)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
Totals
44,212
No Response
730
1,865
5,244
998
83,513
88
No Response
6,755
No Response
172
15,207
622
45,253
778
6,514
544
130,629
101
474
62
N/A
5,999
3,418
1,110
14,732
388
5,626
147,845
40,045
No Response
31,333
90,199
2,910
93,444
96,821
2,735
58,465
23,268
1,360
14,911
41,914
42
5,496
141
419
33,938
20,088
41,936
269
80
No Response
303
2,037
40,559
9,012
1,174,604
Proposition 8
No. of
Reduced
Assmts
%
in '06-07
Change
(10)
(11)
6,135
Automatic Program
Yes or
If yes,
No
%
(12)
(13)
Real
Property
Roll
Corrections
(14)
Mapping
Property
New
Splits &
Subdivision
Combinations
Lots
(15)
(16)
621% No
11,283
733
6,189
226
257
1,525
117
25,471
84
13,579
7,529
223%
626%
244%
753%
228%
5%
992
2,409
859
209
7,238
192
2,259
13,650
53
354
N/A
70
329
100
204
5,999
430
670
N/A
435
2,018
14
803
4,121
131
2,894
622
17,201
212
1,492
385
7,540
121
421
76
N/A
5,999
3,598
1,100
1,804
105
800
15,897
17,530
31%
425%
0%
163%
267%
337%
41%
1632%
-17%
13%
-18%
1,271
6,893
N/A
5,074
1,330
464
565
63,406
4,889
3,849
135
2,369
N/A
164
1,057
7,983
3,189
519
35,529
6,662
31
176
N/A
1,147
389
570
42
3,400
102
260
289
622
906
90
27
443
231
21
1,785
6,761
241
388
N/A
7,873
189
136
0
17,292
875
50
11
85
3,341
16
75
1,399
in 15
372
5,085
5,537
27,893
57,862
57
10,684
29,632
2,718
23,262
712
477
7,300
17,758
42
1,205
85
316
700
268
1,699
259
89
12%
56%
5005%
775%
227%
1%
151%
3168%
185%
104%
136%
0%
356%
66%
33%
4748%
7396%
2368%
4%
-10%
0
19,240
498
59,377
69,105
3,815
N/A
2,057
737
2,208
7,918
1,903
3,529
101
564
2,519
883
5,875
981
328
0
635
87
1,238
2,007
201
646
1,952
448
198
6,109
442
967
27
303
25
870
163
124
329
29,428
2,772
55
11,605
8,790
3,193
1,866
1,486
627
723
6,221
N/A
684
0
110
395
580
1,016
533
174
11,196
512
3,401
553
315
N/A
247
617
2,522
172
1,554
87
381,739
43,084
132,238
No
No
No
No
Yes
No
No
-10% Yes
32%
84%
No
No
No
Yes
90%
Yes
70%
Yes
Yes
20%
98%
Yes
90%
Yes
Yes
95%
77%
Yes
Yes
91%
92%
No
No
No
No
No
No
No
No
No
No
No
No
No
0%
-5%
1%
717%
270%
603%
830% No
128% No
No
No
No
No
No
No
No
No
No
Yes
87%
Yes 93.6%
No
No
303
2,077
13,805
2,776
0% No
-2%
194% No
225% No
334,830
251% 44
Yes
8
98%
74.5%
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 9
A Report on Budgets, Workloads, and Assessment Appeals Activities 2007-08
TABLE F (CONTINUED)
REAL PROPERTY WORKLOAD DATA
Properties
Affected by
Misfortune/
Calamity
(17)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
Totals
78
No Response
7
402
21
2
0
15
515
0
No Response
14
26
3
0
9
15
12
1,438
24
83
4
12
59
5
2
9
31
23
323
1
No Response
0
73
2
614
1,888
162
41
146
51
28
10
119
25
5
16
70
1,316
0
21
N/A
No Response
29
14
121
20
No Response
7,904
Replacement
Prop. For
Govt.-Acq.
Property
(18)
Propositions
60/90/110
Claims
Filed
(19)
Propositions
58/193
Claims
Filed
(20)
Oil &
Gas
(21)
Non-Proposition 13
Restricted Govt.
Historical Owned
Restricted Property
Prop.
(22)
(23)
(24)
Other
Annually
Valued
(25)
3
209
2,858
5
1,078
19
304
0
0
1
0
0
6
0
0
3
44
47
4
4
267
3
80
143
220
0
723
19
506 1,060
149
294
2,638
40
143
0
1,161
0
3,150
327
145
1,979
1,467
1,728
416
606
1,252
14,970
0
2
0
0
8
0
0
0
25
2
131
3
193
12
104
124
0
0
375
349
0
112
0
0
0
2
0
1
N/A
N/A
0
94
0
0
0
0
0
0
1
4
1
0
1
0
27
3
4
65
4
N/A
3
2,365
4
84
1
21
50
0
0
65
23
75
23
73
587
60
945
0
25
0
1,128 3,320
334
87
390
174
171
0
10,866
697
411
30
661
0
99
0
818
0
781
1
284
0
97
0
1,449
58
317
0
527
N/A
2,327
234
524
10
7,643
0
0
11,208
5,814
703
2,815
91
4,251
482
726
10,312
3,429
1,117
52
3,197
758
409
38
906
1
0
0
0
N/A
0
0
1,431
0
5
0
0
0
2
0
20
1
7
527
0
29
25
1,416
271
73
25
39
3,437
39
15
0
43
49
7
188
26
75
N/A
188
48
825
0
N/A
0
N/A
0
0
11,264
17
22
0
0
0
0
0
0
0
N/A
944
0
0
7
0
21
28
0
N/A
0
0
2
3
0
0
0
0
3
1
2
0
N/A
N/A
193
2
295
987
40
107
120
293
202
377
44
69
0
8
70
131
68
10
N/A
N/A
3,104
100
5,591
6,100
1,205
1,410
1,427
2,271
2,061
2,412
378
466
47
415
546
1,940
1,416
148
333
0
164
10
4
0
0
133
86
5
360
0
0
0
0
0
248
0
16
310
167
2,052
1,523
2,283
523
2,023
0
6,592
3,979
709
2,277
3,127
893
2,656
484
4,195
2,186
430
8,111
0
5,010
0
2
0
191
1,010
3
0
39
9
0
157
0
0
0
0
18
4
13
0
0
Incl.
24
16
1,222
462
0
0
100
2
68
149
126
68
21
51
118
76
231
132
11
0
0
0
5,733
0
0
0
42
215
0
390
0
0
0
0
0
148
0
668
0
2
1
2
1
40
24
393
17
900
285
1,085
264
14
0
488
126
14,089
1,302
1,638
3,092
0
5
22
0
173
347
61
50
1,064
0
274
1,240
190
7,181
68,193 8,547
146,766
3,496 10,399
23,682
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 10
A Report on Budgets, Workloads, and Assessment Appeals Activities 2007-08
TABLE G
BUSINESS PROPERTY WORKLOAD DATA
(Including Agricultural Businesses)
Vessels
(1)
Alameda
10,669
Alpine
No Response
Amador
2,007
Butte
3,504
Calaveras
2,570
Colusa
504
Contra Costa
27,840
Del Norte
399
El Dorado
3,904
Fresno
4,674
Glenn
No Response
Humboldt
2,719
Imperial
597
Inyo
730
Kern
3,289
Kings
2,585
Lake
6,720
Lassen
446
61,387
Los Angeles
Madera
1,735
Marin
4,234
Mariposa
726
Mendocino
1,964
Merced
2,646
Modoc
395
Mono
310
Monterey
7,340
Napa
2,563
Nevada
2,636
Orange
36,125
7,039
Placer
Plumas
No Response
Riverside
9,012
Sacramento
11,414
San Benito
441
San Bernardino
18,154
San Diego
17,111
San Francisco
1,575
San Joaquin
11,133
San Luis Obispo
3,720
San Mateo
3,860
Santa Barbara
2,754
Santa Clara
3,852
Santa Cruz
2,001
Shasta
7,913
Sierra
43
Siskiyou
977
Solano
4,841
Sonoma
7,253
Stanislaus
4,290
1,488
Sutter
Tehama
2,115
Trinity
No Response
Tulare
7,566
Tuolumne
2,523
Ventura
12,233
Yolo
1,535
Yuba
No Response
Totals
340,061
General
Aircraft
(2)
Certificated
Aircraft
(3)
Direct
Billing
(4)
Field
Appraisals
(5)
Property
Property
Annual
Statements:
Statements
Racehorse Assessments Result in No
Tax Returns (Except 1-6) Assessments
(6)
(7)
(8)
Roll
Corrections
Processed
(9)
Number
of
Others
(10)
965
36
7,821
6,529
81
21,133
108
6,660
6,245
104
208
78
129
541
18
308
554
0
7
0
0
0
0
0
20
46
0
0
0
3,559
0
0
0
N/A
67
442
0
229
385
3,028
7,783
0
0
1
0
246
0
2
266
1,218
7,456
604
1,323
15,843
958
3,592
36,620
76
N/A
852
328
2,257
0
302
20,639
184
629
364
7
1,057
35
580
1,487
1,413
788
242
77
2,187
0
228
0
12
0
0
0
0
125
13
420
N/A
N/A
0
0
0
0
477 143,598
0
0
0
4,655
0
159
4
316
1
1,501
0
0
0
629
6
1,151
0
78
0
672
16 16,524
7
1,350
1,421
0
514
3,761
N/A
692
85
22,764
1,046
2,641
1
0
0
75
3
0
0
3,873
17
11
100
3,116
100
87
3,432
1,927
561
14,504
2,031
0
0
1
0
30
12
18
0
59
5,435
3,738
N/A
7,713
2,739
1,339
954
115,055
5,202
4,883
501
6,942
6,517
905
795
8,495
4,412
1,530
72,313
6,522
203
1,481
0
3,724
N/A
0
97
12,430
1,108
N/A
118
1,030
938
0
0
0
N/A
N/A
12,622
N/A
667
200
N/A
2,329
N/A
0
232
17,176
717
2,035
81
0
854
126
44
0
N/A
584
18,237
N/A
0
1,008
1,157
2,442
N/A
0
0
24,982
0
0
244
588
0
0
582
13
N/A
1,157
0
N/A
131
119
98
1,004
123
79
58
4,551
142
228
35
153
311
34
22
337
253
273
791
460
1,330
587
89
1,575
1,936
0
284
429
403
535
1,324
314
264
3
89
166
498
194
162
168
20
35
0
0
39
0
6
7
70
18
22
0
6
0
1
4
4
2
0
0
5,029
3,128
170
5,333
0
16,217
2,732
1,739
1,728
992
167
2,400
32
0
266
0
2,151
826
503
N/A
4,972
4,860
269
6,041
5,953
4,623
0
1,110
1,160
4,389
284
955
1,935
0
342
0
0
3,011
429
N/A
402
204
4
171
91
0
163
239
160
240
47
0
N/A
0
1
22
83
6
3
2
22,436
18,673
1,957
26,056
60,235
11,838
11,683
7,643
11,643
10,088
60,355
2,953
4,251
597
1,464
6,218
15,769
11,151
5,344
2,675
500
1,305
0
0
50,760
1,408
1,452
4,417
1,831
3,044
26,138
866
312
0
96
910
0
575
1,665
N/A
6,725
6,904
308
0
3,715
1,408
N/A
1,303
557
1,121
3,520
N/A
436
7
227
1,175
1,800
640
150
190
N/A
0
0
0
0
0
176
11,160
786
0
7,366
0
N/A
0
0
0
0
0
390
0
569
163
799
169
N/A
0
19
0
In D-24
0
335
544
10,060
743
3,794
1,016
10
0
9
0
13,885
1,239
11,394
2,245
N/A
387
1,307
452
N/A
206
2,724
1,135
N/A
0
2,098
721
852 226,896
133,191
6,553
666,529
155,738
88,536
66,050
24,157
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 11
TOTAL
Business
Vessel
Property
Property
Assessments Statements
(11)
(12)
60,247
0
5,048
12,659
5,153
2,368
53,759
1,795
11,944
72,043
0
10,589
7,143
2,624
24,770
5,450
8,830
1,872
406,293
9,967
18,687
1,864
11,097
15,884
1,561
2,469
20,804
9,245
7,431
171,132
17,468
0
50,426
47,110
3,238
57,330
139,840
37,069
27,629
31,767
22,198
23,181
103,075
9,489
15,149
650
3,463
13,336
27,558
20,695
10,134
5,150
0
32,090
5,261
34,712
7,817
0
1,708,563
776
0
N/A
11
0
416
20
44
19
43
0
0
1
0
1
0
4,144
0
528
14
13
0
0
0
0
26
7
2,838
66
14
265
0
0
1,594
206
142
16
180
187
1
0
108
0
0
0
7
0
0
0
N/A
72
621
0
12,380
A Report on Budgets, Workloads, and Assessment Appeals Activities 2007-08
TABLE G (CONTINUED)
BUSINESS PROPERTY WORKLOAD DATA
Audits
Total
Mandatory
Audit
Audits
Accounts
Due
(13)
(14)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
Totals
1,770
No Response
41
230
2
N/A
1,397
5
152
294
No Response
132
136
63
1,116
48
48
31
9,416
176
275
26
148
426
13
14
463
302
89
6,486
328
No Response
2,124
1,511
87
1,637
3,793
805
1,158
376
829
1,692
2,414
286
195
0
54
378
646
821
121
61
No Response
593
68
781
307
No Response
44,364
Mandatory
Audits
Assigned
(Not Due)
(15)
Nonmandatory
Audits
Assigned
(16)
Other
Audits
Assigned
(17)
Audits
Carried
Over
(18)
Potential
Current
Year
Audits
(19)
Audits
Completed
2007-08
(20)
Audits
Waived
(21)
TOTAL
AUDITS
COMPLETED
& WAIVED*
(22)
Audits
Carried
Over to
2008-09
(23)
512
0
7
45
0
564
553
11
545
0
17
170
5
N/A
237
5
45
294
0
1
0
N/A
0
0
0
0
0
0
1
N/A
0
0
10
72
0
36
0
N/A
61
1
0
0
0
18
4
N/A
145
6
0
94
17
225
10
N/A
443
12
55
460
8
73
3
N/A
289
5
36
390
0
5
1
N/A
133
1
5
35
8
78
4
0
422
6
41
425
9
147
8
N/A
21
6
14
35
30
60
24
235
48
11
11
2,435
44
54
3
44
105
2
3
141
142
23
1,355
85
0
0
1
14
N/A
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
18
30
4
3
1
29
75
0
4
3
6
16
12
10
0
14
0
0
0
6
23
0
0
24
N/A
0
0
203
0
23
0
0
0
0
0
0
0
17
207
16
21
65
1
52
25
0
2
167
13
27
6
0
5
0
0
40
0
22
116
2
92
155
30
328
74
40
88
2,805
61
107
15
60
122
12
3
196
142
62
1,678
109
79
21
13
251
42
40
81
2,638
37
73
7
54
113
12
0
172
93
32
1,581
85
10
0
0
43
N/A
0
5
167
8
8
0
0
0
0
3
7
10
0
97
24
3
134
17
34
32
0
2
0
16
26
8
6
9
0
3
17
39
30
0
0
429
380
18
400
797
408
235
97
188
471
820
64
57
0
13
57
178
162
36
21
0
77
0
27
0
0
0
0
Inc in #14
0
15
0
1
0
3
0
1
0
0
0
44
19
8
26
0
0
0
25
24
20
26
20
6
0
6
13
5
25
31
5
70
151
0
133
154
21
54
16
77
5
211
3
16
0
0
0
13
48
0
0
0
94
13
460
11
397
101
9
59
80
2
0
16
0
1
10
39
0
0
0
543
721
39
1,046
962
826
390
147
348
576
1,074
87
96
0
23
80
236
235
67
26
511
266
39
645
950
245
270
143
311
341
1,068
87
57
0
15
67
194
218
67
20
32
80
0
151
12
57
38
4
14
65
3
1
19
0
1
9
176
17
2
1
89
21
13
294
42
40
86
2,805
45
81
7
54
113
12
3
179
103
32
1,678
109
0
543
346
39
796
962
302
308
147
325
406
1,071
88
76
0
16
76
176
235
69
21
0
375
0
250
12
524
82
4
23
170
3
0
20
0
7
13
60
0
2
5
241
12
211
98
0
0
0
0
8
0
0
6
0
0
18
0
21
18
114
15
270
30
343
119
153
3
290
99
44
0
53
20
197
3
343
119
73
27
0
0
11,533
141
638
1,646
2,291
16,249
12,840
1,372
13,999
2,266
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
* Waivers are not required for nonmandatory audits.
Page 12
SECTION III
ASSESSMENT
APPEALS
STATISTICS
A Report on Budgets, Workloads, and Assessment Appeals Activities 2007-08
TABLE H
APPEALS BOARDS AND HEARING OFFICERS
Is Board of Supervisors
also a County Board
of Equalization?
(1)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
Totals
If no, number
of Assessment
Appeals Boards
(2)
Number of
Hearing
Officers
(3)
No
3
1
No
1
1
No
1
0
1
1
0
0
No
1
0
No
1
0
No
No
No
No
No
1
5
1
2
1
0
14
0
0
5
No
1
0
No
No
1
1
0
0
No
No
1
5
1
0
0
0
No
No
2
3
0
1
No
No
No
No
No
No
No
No
No
No
3
4
2
1
1
1
10
2
1
1
0
0
10
0
0
0
0
2
0
4
No
No
No
No
No
1
1
1
1
1
3
0
4
0
0
No
1
5
No
No
1
1
1
0
36
68
51
No Response
Yes
Yes
Yes
Yes
No
No
No Response
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No Response
Yes
Yes
Yes
No Response
Yes
No Response
16
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 13
A Report on Budgets, Workloads, and Assessment Appeals Activities 2007-08
TABLE I
DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES
Number of
Commercial
& Industrial
Appeals
Filed
(2)
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
Rural
Appeals
Filed
(3)
Number of
Business
Property
Appeals
Filed
(4)
Number of
Other
Appeals
Filed
(5)
TOTAL
NUMBER OF
APPEALS
FILED
(6)
Number of
Appeals
Filed
2006-07
(7)
Percentage
Change
From
2006-07
to '07-08
(8)
Total
Number of
Appeals
Held
Over
(9)
Total
Number of
Appeals
Resolved
(10)
2,526
No Response
10
185
42
0
4,418
4
380
963
No Response
31
1,035
1
499
9
42
0
6,041
5
210
1
52
864
3
20
97
45
87
5,462
1,896
No Response
9,949
1,475
4
3,857
11,230
N/A
2,982
65
209
143
1,123
243
94
3
1
64
717
1,298
156
13
No Response
In #6
0
1,306
0
No Response
1,256
103
821
81
4,787
3,187
50.2%
3,406
3,871
4
58
0
7
280
4
30
67
9
2
1
0
48
1
20
78
1
39
3
2
171
1
24
105
1
0
0
0
4
1
50
57
25
284
46
9
4,921
11
504
1,270
11
99
57
34
991
6
150
284
127.3%
186.9%
-19.3%
-73.5%
396.6%
83.3%
236.0%
347.2%
21
44
32
2
878
0
163
76
18
328
60
7
5,799
8
399
613
4
20
2
86
13
2
0
3,583
31
31
0
63
106
0
95
147
29
54
1,801
118
9
25
0
381
1
30
4
0
9
0
0
0
33
0
0
30
23
0
132
0
28
40
0
146
1
13
0
2,286
8
15
1
21
51
0
0
80
13
4
5,703
10
12
0
0
615
9
0
0
4,071
0
0
0
0
0
3
0
15
33
0
153
90
84
1,120
3
1,727
33
87
4
15,981
53
256
2
136
1,054
6
115
369
143
145
13,251
2,114
96
89
7
698
180
25
7
12,301
65
251
3
63
184
3
45
220
96
78
5,511
257
-12.5%
1158.4%
-57.1%
147.4%
-81.7%
248.0%
-42.9%
29.9%
-18.5%
2.0%
-33.3%
115.9%
472.8%
100.0%
155.6%
67.7%
49.0%
85.9%
140.4%
722.6%
12
124
0
1,336
28
9
36
12,081
76
225
0
87
276
4
54
132
6
39
2,193
192
59
12
2
556
41
27
30
12,216
51
256
2
76
392
0
52
381
87
126
9,421
509
898
324
24
800
938
N/A
103
18
438
70
903
25
55
0
2
193
88
86
61
6
520
20
1
0
180
N/A
8
4
24
11
0
42
5
0
0
9
37
75
10
3
561
180
9
850
631
N/A
101
6
336
39
1,090
7
2
0
0
29
181
51
6
4
402
3,139
0
44
171
988
1
36
0
171
411
0
0
0
13
1
3
30
3
1
12,330
5,138
38
5,551
13,150
988
3,195
129
1,007
434
3,527
317
156
3
16
296
1,026
1,540
236
27
2,909
1,347
31
1,947
3,301
1,365
648
93
946
194
3,318
122
34
29
9
203
396
302
166
10
323.9%
281.4%
22.6%
185.1%
298.4%
-27.6%
393.1%
38.7%
6.4%
123.7%
6.3%
159.8%
358.8%
-89.7%
77.8%
45.8%
159.1%
409.9%
42.2%
170.0%
8,377
2,746
76
1,226
9,656
1,155
592
57
1,494
81
3,549
75
14
4
0
296
208
266
33
5
5,651
7,884
68
2,065
5,510
1,365
983
97
1,565
515
3,571
176
148
4
16
392
649
340
269
27
In #6
7
364
0
In #6
5
41
0
In #6
2
240
0
In #6
0
27
0
1,470
14
1,978
769
181
10
1,025
375
712.2%
40.0%
93.0%
105.1%
99
16
912
0
191
14
2,890
0
59,860
13,294
1,934
13,912
10,636
101,875
43,959
131.8%
52,469
154,344
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 14
A Report on Budgets, Workloads, and Assessment Appeals Activities 2007-08
TABLE J
ASSESSMENT APPEALS ACTIVITY FOR THE 2007-08 FISCAL YEAR
Total
Number of
Appeals
to be
Resolved
(1)
Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles
Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba
Totals
8,193
No Response
46
328
78
9
5,799
11
562
1,346
No Response
96
1,244
3
3,063
61
96
40
28,062
129
481
2
163
1,330
10
169
501
149
184
15,444
2,291
No Response
14,028
7,884
114
6,777
15,166
2,143
3,767
186
2,501
515
7,076
392
170
7
16
457
649
1,806
269
32
No Response
1,569
30
2,890
0
No Response
138,334
Withdrawn
(2)
No
Show
(3)
Invalid
(4)
Resolved
by
Stipulations
(5)
Number of Appeals Heard
Assessment
Assessment
Assessment
Reduced
Sustained
Increased
(6)
(7)
(8)
TOTAL
NO. OF
APPEALS
RESOLVED
(9)
Outstanding
Appeals
Carried Over
to Next
Fiscal Year
(10)
1,768
395
468
1,118
73
49
0
3,871
4,322
6
142
11
0
772
5
336
511
2
9
10
7
130
0
7
32
0
0
2
0
0
0
10
1
4
82
0
0
6
1
28
67
5
4
35
0
2
1
13
0
1
11
2
0
18
1
5
2
0
1
0
0
0
0
0
0
18
249
60
7
928
8
399
613
28
79
18
2
4,871
3
163
733
15
2
0
467
12
58
0
6,549
12
199
0
23
58
0
16
263
73
99
3,919
342
5
0
0
28
2
3
0
1,535
3
4
0
21
17
0
0
24
0
1
534
118
17
6
0
8
12
0
0
825
0
26
0
0
1
0
0
10
0
7
1,991
1
6
4
0
45
14
0
29
96
25
12
1
32
296
0
20
69
14
0
1,662
37
9
0
0
2
1
1
1
1,784
1
6
0
0
7
0
12
5
0
6
1,151
4
7
0
2
6
0
0
0
1,392
10
9
1
0
13
0
2
10
0
13
157
6
0
0
0
0
0
0
0
35
0
0
0
0
0
0
0
0
0
0
7
0
59
12
2
556
41
62
30
12,216
51
256
2
76
392
0
52
381
87
126
9,421
508
37
1,232
1
2,507
20
34
10
15,846
78
225
0
87
938
10
117
120
62
58
6,023
1,783
3,655
2,824
5
589
1,586
1,020
591
73
685
137
2,223
106
127
0
12
110
297
186
47
9
741
21
3
499
378
61
33
3
162
3
381
3
10
0
0
38
19
8
6
0
768
252
0
494
1,454
70
230
1
0
0
0
13
0
0
0
2
18
18
13
0
350
104
0
3
2,001
95
118
0
605
49
879
34
5
4
3
27
302
123
106
12
24
13
0
400
47
86
4
8
86
3
48
8
3
0
0
3
3
4
1
0
113
30
60
66
44
32
5
12
12
8
39
12
3
0
0
6
9
1
103
6
0
0
0
14
0
1
2
0
15
0
1
0
0
0
0
0
1
0
0
0
5,651
3,244
68
2,065
5,510
1,365
983
97
1,565
200
3,571
176
148
4
15
186
649
340
262
27
8,377
4,640
46
4,712
9,656
623
2,784
89
936
315
3,505
216
22
3
1
271
585
1,466
7
5
94
3
540
0
N/A
0
135
0
N/A
0
9
0
6
1
358
0
5
0
40
0
86
1
43
0
0
0
1
0
191
5
1,126
0
1,378
25
1,764
0
30,577
5,391
6,727
8,853
3,909
2,408
78
57,931
80,833
THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.
N/A = Not Available or Not Applicable 0 = Zero - = No Response to This Item
Page 15
SECTION IV
APPENDIX
A Report on Budgets, Workloads, and Assessment Appeals Activities 2007-08
APPENDIX 1
ITEMIZATION OF OTHER INCOME
(Table A, Column 9)
Only the counties listed provided an itemization of other income.
ALAMEDA
Property Tax Administration Grant Program funds from trust account
AMADOR
Yearly revenue share from CD-Data Inc for data provided.
CALAVERAS
Amount includes transfer from our Trust Fund and Assessment/Tax Collection Fees
KERN
Misc. Other Revenue
Tract/Parcel Map Estimates
Historical Aircraft Exemption Fee
Parcel Cuts and Combines
Jury and Witness Fees
$3,650
$5,250
$70
$2,460
$1,126
LOS ANGELES
"Revenue" Account Total:
Prop and Supp Taxes Admin Fee:
Maps:
Other Income
SAN BERNARDINO
Interest & Penalties Delinquent Taxes
Special Assessment/COS Prior Year
Special Assessment/COS Current Year
Exclusions Fees
Property Information Mangement
System (PMS) Access
Data Sales, List/Label/Tape
Interest *
Operating Transfers *
Total
SISKIYOU
$63,600,000
($58,689,000)
($645,000)
$4,266,000
$15,000
$80,000
$475,000
$135,000
$30,000
$175,000
$2,697,858
$3,607,858
Open space subvention
STANISLAUS
Penalty for non-filing of the Change of Ownership Statement