Assessment Practices Survey Report Released for Shasta County

Johan Klehs, Vice-Chair, State Board of Equalization (BOE), today released an assessment practices survey report on Shasta County.

Once every five years, the BOE conducts a review of each county's property tax assessment functions to determine whether properties are being assessed properly and to identify areas where improvements should be made. Issued as an "Assessment Practices Survey," the report provides an overview of how the assessor performs his duties and includes recommendations to correct assessment deficiencies and improve compliance with state law.

The BOE found that most properties in Shasta County are being assessed properly, and the overall quality of the assessment roll meets the minimum standards required by the state to qualify for augmentation funds. The report also provides ten recommendations to improve the effectiveness of the assessor's operations. They include:

• Assess mineral property as one appraisal unit as required by rule 469.
• Annually appraise vessels at market value

The review focused on the quality of the 2000-2001 Shasta County assessment roll, which contained 102,714 assessments having a total enrolled value of $8.778 billion.

Note: A copy of the Shasta County Assessment Practices Survey Report is available upon request.

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