Change in Ownership Scope

The BOE's assessment practices survey includes a review of the Assessor's practices and procedures for the discovery and valuation of properties experiencing a change in ownership.

The specific areas of review may include, but are not limited to, the following:

• General Program Elements
• Document Processing
• Penalties
• Legal Entity Ownership Program (LEOP)
• Intergenerational Transfer Exclusions
• Base Year Value Exclusions
• Transfer List
• Valuation and Direct Enrollment