Survey of Assessment Topics

The BOE's survey program is conducted on a five-year cycle for the ten largest counties and cities and counties, and on either a random or as needed basis for the remaining counties.

The primary objective of the survey is to ensure an Assessor's compliance with state laws governing the administration of local property taxation. To accomplish this, BOE staff conduct a review of the Assessor's administrative policies and procedures that affect both real property and business property assessment programs, the Assessor's program for assessing real property, and the Assessor's program for assessing personal property and fixtures.

Within each of the Assessor's programs, the following topics may be analyzed as part of the survey.