Assessment Practices Survey Report Released for Santa Cruz County - News Release - 2002
Date: March 19, 2002
Customer and Taxpayer Services Division
Assessment Practices Survey Report Released for Santa Cruz County
Johan Klehs, Vice-Chair, State Board of Equalization today released an assessment practices survey report on Santa Cruz 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 the assessor performs his duties and includes recommendations to correct assessment deficiencies and improve compliance with state law.
The BOE found that most properties in Santa Cruz 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 18 recommendations to improve the effectiveness of the assessor's operations. They include:
- Include on the public transfer list all the information required by law.
- Complete the mandatory audits required by section 469 of the Revenue and Taxation Code.
- Enroll manufactured homes as personal property.
The review focused on the quality of the 2000-2001 Santa Cruz County assessment roll, which contained 104,423 assessments having a total enrolled value of $19.729 billion.
Note: A copy of the Santa Cruz County Assessment Practices Survey Report is available upon request.