Survey of Assessment Topics

The BOE's survey program is conducted on a five-year cycle for the ten largest counties and cities and counties, and on either a random or as needed basis for the remaining counties.

The primary objective of the survey is to ensure an Assessor's compliance with state laws governing the administration of local property taxation. To accomplish this, BOE staff conduct a review of the Assessor's administrative policies and procedures that affect both real property and business property assessment programs, the Assessor's program for assessing real property, and the Assessor's program for assessing personal property and fixtures.

Within each of the Assessor's programs, the following topics may be analyzed as part of the survey.

**Current Assessment Practices Survey Topic Scope**
Administration	Real Property	Personal Property & Fixtures
Assessment Appeals Budget and Staffing and Workload Disaster Relief Exemptions	California Land Conservation Act (CLCA) Property Change in Ownership Declines in Value Mineral Property New Construction	Audit Program Business Equipment Valuation Business Property Statement Program Vessels

**Additional Assessment Practices Survey Topics**
Administration	Real Property	Personal Property & Fixtures
Assessment Roll Changes Low Value Property Exemption	Leasehold Improvements Restricted Historical Properties Taxable Government Owned Properties Taxable Possessory Interests Timberland Production Zone Properties Timeshares Water Company Property	Aircraft Leased Equipment Manufactured Homes