Assessment Practices Survey Report Released for Marin County


NR# 60-K
Date: December 31, 2002
Customer & Taxpayer Services Division

Assessment Practices Survey Report Released for Marin County

Johan Klehs, Vice-Chair, State Board of Equalization (BOE), today released an assessment practices survey report on Marin 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 Marin 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 12 recommendations to improve the effectiveness of the assessor's operations. Included among those recommendations are the following:

  • Review church property for non-qualifying uses and disallow the exemption to that extent.


  • Bring the mandatory audit program to current status.


  • Document manufactured home appraisals, including adjustments for in-park location.

The review focused on the quality of the 2001-2002 Marin County assessment roll, which contained 113,321 assessments having a total enrolled value of $33.785 billion.

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Note: A copy of the Marin County Assessment Practices Survey Reportis available upon request.