Assessment Practices Survey Report Released for Tulare County

The State Board of Equalization (BOE) today released an assessment practices survey report on Tulare 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 well the duties of the assessor are performed and includes recommendations to correct assessment deficiencies and improve compliance with state law.

The BOE found that most properties in Tulare 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. However, the report provides 25 recommendations to improve the effectiveness of the assessor's operations. Included among those recommendations are the following:

• Revise the notice informing assessees of an increase in a property's full cash value to include the information required by law.
• Classify wind machines as personal property or fixtures.
• Bring the mandatory audit program to current status.

The review focused on the quality of the 2000-2001 Tulare County assessment roll, which contained 148,156 assessments having a total enrolled value of $15.54 billion.

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