Supplemental Assessment Practices Survey Report Released for San Bernardino County - News Release - 2000
Supplemental Assessment Practices Survey Report Released for San Bernardino County
The Board of Equalization (BOE) today released a supplemental assessment practices survey report on the San Bernardino County Assessor's Office announced Dean Andal, member, State Board of Equalization (BOE).
Approximately once every five years, the BOE reviews each county's property tax assessment practices and makes recommendations for improvement. Supplemental assessment practices surveys are performed to review the extent of progress made by the assessor with regard to the recommendations contained in the most recent report.
The most recent assessment practices survey for San Bernardino County, dated April 1999, contained 16 recommendations. This new survey report indicates that the assessor, Donald E. Williamson, has fully implemented a majority of those recommendations.
Several of the original recommendations addressed special types of real property (e.g. California Land Conservation Act properties, manufactured homes, timeshares, and mining properties) and the assessor has not uniformly adopted our recommendations in those areas.
At the time the BOE performed the assessment practices survey, we recommended that the assessor bring his mandatory audits to current status. Some progress has been made in audit production, but the program is still in arrears. The assessor has revised his vessel statement as recommended but has not implemented our recommendation to use depreciation rates for categories of boats.
The BOE's County Property Tax Division performed the fieldwork for this report during August 2000.