Assessment Practices Survey/Sample Five Year Cycle

Government Code section 15643 and Property Tax Rules 370 and 370.5 define when a survey of a county's assessment practices and procedures and a sampling of assessments on the local assessment roll will be conducted.

For cycle years 2021-22 through 2025-26, the 58 counties are divided into three groups based on total assessed value.

In each year of the five-year cycle, the two counties in Group 1 will be surveyed and sampled; in Group 2, one county will be surveyed, and another county will be sampled; and in Group 3, three counties will be surveyed and two other counties will be sampled.

Counties from Group 1 are marked in white. Counties from Groups 2 and 3 marked in yellow were selected to be surveyed and counties from Groups 2 and 3 marked in pink were selected to be sampled. Counties from Group 3 marked in blue were not selected in the cycle.

The link below provides the five-year cycle for the 58 counties for years 2021-22 through 2025-26.

Survey/Sample Five Year Cycle 2021-22 through 2025-26

Beginning with cycle year 2026-27, all 58 counties will be surveyed at least once every five years. In addition, each year, two of the ten largest counties and cities and counties, along with at least three other counties selected at random, will be sampled.

The link below provides the five-year cycle for the 58 counties for years 2026-27 through 2030-31.

Survey/Sample Five Year Cycle 2026-27 through 2030-31