Assessment Practices Survey Report Released for Sierra County

NR# 41-A
Date: September 18, 2002
Customer & Taxpayer Services Division

Assessment Practices Survey Report Released for Sierra County

The State Board of Equalization (BOE) today released an assessment practices survey report on Sierra 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 Sierra 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 ten recommendations to improve the effectiveness of the assessor's operations. Included among those recommendations are the following:

  • Request the board of supervisors to revise an assessment appeal rule to conform to law.
  • Bring the mandatory audit program to current status.
  • Assess computers in the manner recommended by the BOE.

The review focused on the quality of the 2000-2001 Sierra County assessment roll, which contained 5,459 assessments having a total enrolled value of $338 million.