Declines in Value Scope

The BOE's assessment practices survey includes a review of the Assessor's practices and procedures for the discovery and valuation of potential declines in value, performing annual reviews for subsequent years, and properly notifying taxpayers of changes to their current assessed value.

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

• General Program Elements
• Discovery
• Assessments
• Maintenance
• Taxpayer Notification