Assessment Practices Survey

Welcome to the Assessment Practices Survey Website. We hope the information provided will serve as a useful tool in understanding the processes and procedures of the Assessment Practices Survey unit.

The Government Code mandates and outlines the assessment practices survey program. The purpose of the survey is to determine the adequacy of the procedures and practices the county assessor uses in valuing property and to evaluate the assessor's performance of mandated duties. The survey concentrates on statutory mandates and revenue-related issues. The surveys are conducted as follows: BOE staff conducts an audit of the assessor's procedures and practices. The staff then publishes an assessment practices survey report that summarizes the findings and includes recommendations for improvement.

In addition, each year the BOE staff perform appraisal samples of five county assessment rolls as a component of the survey or as a stand-alone report. A statistically representative sample is drawn from the county assessment roll. BOE staff audits and appraises each property in the sample and compares the results to the assessor's values. Staff then expands the results to determine whether the total assessment roll complies with statutory standards.

Assessment Practices Survey Topics

Following is a list of the topics that may be reviewed as part of an assessment practices survey. For information on each topic including areas reviewed, click on the topic of interest.

Administration Real Property Personal Property & Fixtures

Appraiser and Assessment Analyst Certification

Assessment Appeals

Assessment Forms

Assessment Roll Changes

Budget and Staffing and Workload

Disaster Relief


Staff Property and Activities

California Land Conservation Act (CLCA) Property

Change in Ownership

Declines in Value

Leasehold Improvements

Mineral Property

New Construction

Restricted Historical Properties

Supplemental Assessments

Taxable Government Owned Properties

Taxable Possessory Interests

Timberland Production Zone Properties



Audit Program

Business Equipment Valuation

Business Property Statement Program

Leased Equipment

Manufactured Homes