NR# 29-G
Date: June 20, 2001
Customer and Taxpayer Services Division

Supplemental Assessment Practices Survey Report Released for Santa Clara County

The State Board of Equalization (BOE) today released a supplemental assessment practices survey report on the Santa Clara County Assessor's Office.

Approximately once every five years, the BOE reviews each county's property tax assessment practices and makes recommendations for improvement. Supplemental assessment practices surveys are performed to review the extent of progress made by the assessor with regard to the recommendations contained in the most recent report.

The most recent assessment practices survey report for Santa Clara County, dated September 1998, contained ten recommendations. This new survey report indicates that the assessor, Lawrence E. Stone, has fully implemented five of those recommendations and has partially implemented most of the others.

One of the recommendations concerned assessment of computer software, which is exempt from property taxation. The assessor has conducted training sessions and has issued specific instructions to his staff to ensure that software is not assessed.

The BOE's County Property Tax Division performed the fieldwork for this report during the week of October 30, 2000.

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Note: A copy of the Santa Clara County Supplemental Assessment Practices Survey Report is available upon request. The September 1998 survey report is also available upon request and is also available at http://www.boe.ca.gov/proptaxes/apscont.htm.