Assessment Practices Survey Report Released for Madera County

NR# 61-A
Date: December 18, 2001
Customer and Taxpayer Services Division

Assessment Practices Survey Report Released for Madera County

The Board of Equalization (BOE) today released an assessment practices survey report on Madera 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 Madera 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. It also complimented the assessor on making significant improvements in efficiency and productivity since the previous survey. However, the report provides 21 recommendations to further improve the effectiveness of the assessor's operations. They include:

  • When using BOE-prescribed forms, use only forms that have been approved by the BOE, as required by Property Tax Rule 171.
  • Review the notice of proposed escape assessment to include all the information required by section 531.8 of the Revenue and Taxation Code.
  • Include documentation in audit working papers to adequately support the audit conclusion.

The review focused on the quality of the 2000-2001 Madera County assessment roll, which contained 50,360 assessments having a total enrolled value of $5.880 billion.


Note: A copy of the Madera County Assessment Practices Survey Report is available upon request.