Assessment Practices Survey/Sample Five Year Cycle
Government Code section 15643 and Property Tax Rules 370 and 370.5 define when a survey of a county's assessment practices and procedures and a sampling of assessments on the local assessment roll will be conducted.
The 58 counties are divided into three groups based on total assessed value. The link below provides the five-year cycle for the 58 counties.
In each year of the five-year cycle, the two counties in Group 1 will be surveyed and sampled; in Group 2, one county will be surveyed, and another county will be sampled; and in Group 3, three counties will be surveyed and two other counties will be sampled.
Counties from Group 1 are marked in white. Counties from Groups 2 and 3 marked in yellow were selected to be surveyed and counties from Groups 2 and 3 marked in pink were selected to be sampled. Counties from Group 3 marked in blue were not selected in the cycle.