The Board of Equalization (BOE) today released an assessment practices survey report on Calaveras County, announced Dean Andal, Member, BOE.

Once every five years, the BOE conducts a review of each county's assessment functions. Issued as "Assessment Practices Surveys," these reports make recommendations to strengthen or improve local property tax assessment programs.

The current report provides a record 41 recommendations to improve the effectiveness of the assessor's operations. They include:·

• Provide sufficient documentation in appraisals to support assessments.



• Value homesites correctly.



• Perform and complete all audits in a timely fashion as required by law.

The Board's County Property Tax Division conducted the review of the assessor's operation to determine whether properties are being assessed properly and efficiently. The review focused on the quality of the 2000-2001 Calaveras County assessment roll, which contained 45,140 assessments having a total enrolled value of $3.223 billion. Despite the problems noted above, the BOE staff found that most properties and property types are assessed correctly.

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

###