STATE OF CAUFORNIA

STATE BOARD OF EQUALIZATION cOLlCY PLANNING AND STANDARDS DIVISION

ON STREET MIC 64 SACRAMENTO CAUFORNIA

-0 BOX ~287D SACRAMENTO CAUFORNIA G-427D-0064) TELEPHONE (i16) 40amp5-4982 FAX (916) 323-8765

Iune 23 1998

Fntooricc ~ ClEAN F ANDAl

S-~SCoadDn

ERNEST J OAONEHeURG JR Third Oimct San ogo

KA~LEEN CONNElL CotoIroIIw s_

No 9832

TO COUNTY ASSESSORS

BUDGETS WORKLOADS AND ASSESSMENT APPEALS ACTIVITIES REPORT 1996-97

The annual A Report on Budgets Worlcloads and Assessment Appeals Activities in California Assessors Offices is enclosed The data can be used for comparing your administrative and assessment operations with those of other assessors

This information was compiled from a questionnaire sent to all assessors Any questions you have concerning the data reported by specific counties should be directed to the county involved

The figures contained in the report are available on a diskette (either 3W or 5W ) in Mcrosoft Excel for both Apple Macintosh and ffiM-compatible personal computers

Please contact Glenna Schultz in our Real Property Technical Services Unit at (916) 324-5836 to ask questions regarding the overall report to provide suggestions for improving the reports usefulness or to receive the information on a diskette

Sincerely

~~~~ Richard C Johnson Deputy Director Property Taxes Department

RCIgr

Enclosure

I

I

Ij

A RPPORT oNBUUGETS WoRKLOADS AND ASSESSMENT

CaIIFORNIE ASSESSOES OFFICES

7

1996-97

JUNE I998

Cartr-oRNIA Stetp BoABn Op EeuelIzATIoN

Jogau KLEHS MEIvBER Hnwimn Frnst Drstntct Duas F Alinu MnumnR StocxtoN Sucotlp DtstRIct ERlEstJ DnoNpNBURG Jn MrunER SAtt Dtgoo Tsrno Dtsrntcr H^truluutl Couuglt MgngER SlcRervmuro Stlrn CoxrRouun

JoHtl CHIATIc Acrruc MEMBER Los At-lcglus FouRtu DrsrRrcr

E L SonuNsgN JB Ermcutnre DmuctoR

tl r try-

-1

A Report on Budgets Workloads and Assessment Appeals Activities in California

Assessors Offices 1996 -97

TABLE OF GONTENTS

t PACiE

EteranaTloN or Dara Corrt mrD IN Elcn Tanlr i-gtrv

[ Buncrr AID hnsorrttrEl Srarrsucs Table A Budget Data amp Costs of Selected Programs r-2 Table B AB 818 Funds 3

Table C AB 818 Positions 4

Table D Budgeted Permanent Positions 5

Table E Budgeted Temporary Positions 6

Loclr Rorr ilonrgoAD Sransrrcs Table F

AFID

Local Roll Value and Statistics 7

Table G Distribution of Local Roll by Property Types 8- l0 Table H Real Property Workload Data l1-13 Table I Business Property Workload Data t4-15

fv ASSESSMENT APPEATS STNTTSTICS

Table J Distribution of Assessment Appeals by Property Types

(1996-97 Fiscal Year) l6 Table K Distribution of Assessment Appeals by Property Types

(Previous Fiscal Years) 17

Table L Assessment Appeals Activity for the 1996-97 Fiscal Year l8 Table M Assessment Appeals Activity - Outstanding Appeals t9 Table N Number of Appeals Boards and Hearing Officers 0

DarlAulrYsrs Table O Demographic Comparison 2t Table P Workload Indicators 22

Table Q Distribution ofWorkload Indicators 23

Table R Total Budget Roll Units and Roll Value Comparison 24

Table S Comparison of Administrative Positions 25

Table T Real Property Workload Comparison 26

Table U Business Property Workload Comparison 27

Table V Clerical Workload Comparison 28

ArrrnrucEs I Itemization of Other Income (Table d Column t0) 29-30

2 Budget Staff Roll and Assessment Appeal Data Request 31-38

SECTIOhT I

EXPLAiIATIOht OF DATA

COhITANEDN EACH TABLE

EXPLATATION OF DATA COITTAINED IN EACH TABLE

The purpose ofthis report is to supply dat4that is useful for comparing the operations of an assessors

office with those of other courty assessors Two possible uses for the data contained in this report are

for managementstatr planning and budget-development procedures

This data was compiled by the Boards Policy Planning and Standards Division (formerly the

A copy of the questionnaireAssessment Standards Division) from a questionnaire sent to all assessors

that was mailed to assessors requesting data for the 1996-97 fiscal year is contained in Appendix 2

Please note that the figures and totals in this report may be incomplete rn that they represent a

comparison of fuwtished don only Fiflry-five of the 58 counties reported data Alpine Colus4 and

Lake Counties did not provide any data for 199697 shy

fury questions you have concerning this report should be directed to the Real Property Technical

ServiCes Unit at (916) 445-4982 fury questions you have concerning the data submitted by a

particular county should be directed to that county

Following are discussions of data contained in this report and comparison with previous years

reportsz Please note that neither this years report nor any of the previous reports contained

information from all 58 counties Accordingly none of the statewide data or trends are entirely

accurate However we have attempted to account for omissions or obvious elrors so we belierre the

statewide data and trends over the years iile reasonably accurate unless otherwise noted

TABLE A BTITGET DATA amp COSTS OF SELECTEI PROGBAMS

This table provides the costs for the major components of the county assessors budgets The major

components included are the salaries and wages cost of services from other departments (e9

janifrial data processing) other costs seruices to other departments map sales sales of data fees for

propty detail fees for copies and informatioq property and supplemental tax administration fees

and other income (see Appendix 1 for itemization of other income) Other selected programs for

which we collect data are costs for the exemption program and data processing These data may be

used to compare the budgets of counties that are similar in size and demographics (see Table R Total

Budget Roll Units and Roll Value Comparison)

As illustrated below over the past ten years the statewide totals indicate that gross budgets gradually

increased each year until the 1992-93 fiscal year While the 1993-94 statewide gross budget was 6

Sereral counties have combined the assessors ofEce with other county offices zuch as the recorder and the clerk

For those offices with combined functions the data requested and used represent only those related to the firnction

of the assessor as furnished by them All data referenced and contained in the charts were collected from previous issues of A Report on Budgets

Workloads and Assessments Appeals Activities in California4ssessars OJfices unless othenuise noted

I

I

I

Ij

A RPPORT oNBUUGETS WoRKLOADS AND ASSESSMENT

CaIIFORNIE ASSESSOES OFFICES

7

1996-97

JUNE I998

Cartr-oRNIA Stetp BoABn Op EeuelIzATIoN

Jogau KLEHS MEIvBER Hnwimn Frnst Drstntct Duas F Alinu MnumnR StocxtoN Sucotlp DtstRIct ERlEstJ DnoNpNBURG Jn MrunER SAtt Dtgoo Tsrno Dtsrntcr H^truluutl Couuglt MgngER SlcRervmuro Stlrn CoxrRouun

JoHtl CHIATIc Acrruc MEMBER Los At-lcglus FouRtu DrsrRrcr

E L SonuNsgN JB Ermcutnre DmuctoR

tl r try-

-1

A Report on Budgets Workloads and Assessment Appeals Activities in California

Assessors Offices 1996 -97

TABLE OF GONTENTS

t PACiE

EteranaTloN or Dara Corrt mrD IN Elcn Tanlr i-gtrv

[ Buncrr AID hnsorrttrEl Srarrsucs Table A Budget Data amp Costs of Selected Programs r-2 Table B AB 818 Funds 3

Table C AB 818 Positions 4

Table D Budgeted Permanent Positions 5

Table E Budgeted Temporary Positions 6

Loclr Rorr ilonrgoAD Sransrrcs Table F

AFID

Local Roll Value and Statistics 7

Table G Distribution of Local Roll by Property Types 8- l0 Table H Real Property Workload Data l1-13 Table I Business Property Workload Data t4-15

fv ASSESSMENT APPEATS STNTTSTICS

Table J Distribution of Assessment Appeals by Property Types

(1996-97 Fiscal Year) l6 Table K Distribution of Assessment Appeals by Property Types

(Previous Fiscal Years) 17

Table L Assessment Appeals Activity for the 1996-97 Fiscal Year l8 Table M Assessment Appeals Activity - Outstanding Appeals t9 Table N Number of Appeals Boards and Hearing Officers 0

DarlAulrYsrs Table O Demographic Comparison 2t Table P Workload Indicators 22

Table Q Distribution ofWorkload Indicators 23

Table R Total Budget Roll Units and Roll Value Comparison 24

Table S Comparison of Administrative Positions 25

Table T Real Property Workload Comparison 26

Table U Business Property Workload Comparison 27

Table V Clerical Workload Comparison 28

ArrrnrucEs I Itemization of Other Income (Table d Column t0) 29-30

2 Budget Staff Roll and Assessment Appeal Data Request 31-38

SECTIOhT I

EXPLAiIATIOht OF DATA

COhITANEDN EACH TABLE

EXPLATATION OF DATA COITTAINED IN EACH TABLE

The purpose ofthis report is to supply dat4that is useful for comparing the operations of an assessors

office with those of other courty assessors Two possible uses for the data contained in this report are

for managementstatr planning and budget-development procedures

This data was compiled by the Boards Policy Planning and Standards Division (formerly the

A copy of the questionnaireAssessment Standards Division) from a questionnaire sent to all assessors

that was mailed to assessors requesting data for the 1996-97 fiscal year is contained in Appendix 2

Please note that the figures and totals in this report may be incomplete rn that they represent a

comparison of fuwtished don only Fiflry-five of the 58 counties reported data Alpine Colus4 and

Lake Counties did not provide any data for 199697 shy

fury questions you have concerning this report should be directed to the Real Property Technical

ServiCes Unit at (916) 445-4982 fury questions you have concerning the data submitted by a

particular county should be directed to that county

Following are discussions of data contained in this report and comparison with previous years

reportsz Please note that neither this years report nor any of the previous reports contained

information from all 58 counties Accordingly none of the statewide data or trends are entirely

accurate However we have attempted to account for omissions or obvious elrors so we belierre the

statewide data and trends over the years iile reasonably accurate unless otherwise noted

TABLE A BTITGET DATA amp COSTS OF SELECTEI PROGBAMS

This table provides the costs for the major components of the county assessors budgets The major

components included are the salaries and wages cost of services from other departments (e9

janifrial data processing) other costs seruices to other departments map sales sales of data fees for

propty detail fees for copies and informatioq property and supplemental tax administration fees

and other income (see Appendix 1 for itemization of other income) Other selected programs for

which we collect data are costs for the exemption program and data processing These data may be

used to compare the budgets of counties that are similar in size and demographics (see Table R Total

Budget Roll Units and Roll Value Comparison)

As illustrated below over the past ten years the statewide totals indicate that gross budgets gradually

increased each year until the 1992-93 fiscal year While the 1993-94 statewide gross budget was 6

Sereral counties have combined the assessors ofEce with other county offices zuch as the recorder and the clerk

For those offices with combined functions the data requested and used represent only those related to the firnction

of the assessor as furnished by them All data referenced and contained in the charts were collected from previous issues of A Report on Budgets

Workloads and Assessments Appeals Activities in California4ssessars OJfices unless othenuise noted

I

A Report on Budgets Workloads and Assessment Appeals Activities in California

Assessors Offices 1996 -97

TABLE OF GONTENTS

t PACiE

EteranaTloN or Dara Corrt mrD IN Elcn Tanlr i-gtrv

[ Buncrr AID hnsorrttrEl Srarrsucs Table A Budget Data amp Costs of Selected Programs r-2 Table B AB 818 Funds 3

Table C AB 818 Positions 4

Table D Budgeted Permanent Positions 5

Table E Budgeted Temporary Positions 6

Loclr Rorr ilonrgoAD Sransrrcs Table F

AFID

Local Roll Value and Statistics 7

Table G Distribution of Local Roll by Property Types 8- l0 Table H Real Property Workload Data l1-13 Table I Business Property Workload Data t4-15

fv ASSESSMENT APPEATS STNTTSTICS

Table J Distribution of Assessment Appeals by Property Types

(1996-97 Fiscal Year) l6 Table K Distribution of Assessment Appeals by Property Types

(Previous Fiscal Years) 17

Table L Assessment Appeals Activity for the 1996-97 Fiscal Year l8 Table M Assessment Appeals Activity - Outstanding Appeals t9 Table N Number of Appeals Boards and Hearing Officers 0

DarlAulrYsrs Table O Demographic Comparison 2t Table P Workload Indicators 22

Table Q Distribution ofWorkload Indicators 23

Table R Total Budget Roll Units and Roll Value Comparison 24

Table S Comparison of Administrative Positions 25

Table T Real Property Workload Comparison 26

Table U Business Property Workload Comparison 27

Table V Clerical Workload Comparison 28

ArrrnrucEs I Itemization of Other Income (Table d Column t0) 29-30

2 Budget Staff Roll and Assessment Appeal Data Request 31-38

SECTIOhT I

EXPLAiIATIOht OF DATA

COhITANEDN EACH TABLE

EXPLATATION OF DATA COITTAINED IN EACH TABLE

The purpose ofthis report is to supply dat4that is useful for comparing the operations of an assessors

office with those of other courty assessors Two possible uses for the data contained in this report are

for managementstatr planning and budget-development procedures

This data was compiled by the Boards Policy Planning and Standards Division (formerly the

A copy of the questionnaireAssessment Standards Division) from a questionnaire sent to all assessors

that was mailed to assessors requesting data for the 1996-97 fiscal year is contained in Appendix 2

Please note that the figures and totals in this report may be incomplete rn that they represent a

comparison of fuwtished don only Fiflry-five of the 58 counties reported data Alpine Colus4 and

Lake Counties did not provide any data for 199697 shy

fury questions you have concerning this report should be directed to the Real Property Technical

ServiCes Unit at (916) 445-4982 fury questions you have concerning the data submitted by a

particular county should be directed to that county

Following are discussions of data contained in this report and comparison with previous years

reportsz Please note that neither this years report nor any of the previous reports contained

information from all 58 counties Accordingly none of the statewide data or trends are entirely

accurate However we have attempted to account for omissions or obvious elrors so we belierre the

statewide data and trends over the years iile reasonably accurate unless otherwise noted

TABLE A BTITGET DATA amp COSTS OF SELECTEI PROGBAMS

This table provides the costs for the major components of the county assessors budgets The major

components included are the salaries and wages cost of services from other departments (e9

janifrial data processing) other costs seruices to other departments map sales sales of data fees for

propty detail fees for copies and informatioq property and supplemental tax administration fees

and other income (see Appendix 1 for itemization of other income) Other selected programs for

which we collect data are costs for the exemption program and data processing These data may be

used to compare the budgets of counties that are similar in size and demographics (see Table R Total

Budget Roll Units and Roll Value Comparison)

As illustrated below over the past ten years the statewide totals indicate that gross budgets gradually

increased each year until the 1992-93 fiscal year While the 1993-94 statewide gross budget was 6

Sereral counties have combined the assessors ofEce with other county offices zuch as the recorder and the clerk

For those offices with combined functions the data requested and used represent only those related to the firnction

of the assessor as furnished by them All data referenced and contained in the charts were collected from previous issues of A Report on Budgets

Workloads and Assessments Appeals Activities in California4ssessars OJfices unless othenuise noted

I

SECTIOhT I

EXPLAiIATIOht OF DATA

COhITANEDN EACH TABLE

EXPLATATION OF DATA COITTAINED IN EACH TABLE

The purpose ofthis report is to supply dat4that is useful for comparing the operations of an assessors

office with those of other courty assessors Two possible uses for the data contained in this report are

for managementstatr planning and budget-development procedures

This data was compiled by the Boards Policy Planning and Standards Division (formerly the

A copy of the questionnaireAssessment Standards Division) from a questionnaire sent to all assessors

that was mailed to assessors requesting data for the 1996-97 fiscal year is contained in Appendix 2

Please note that the figures and totals in this report may be incomplete rn that they represent a

comparison of fuwtished don only Fiflry-five of the 58 counties reported data Alpine Colus4 and

Lake Counties did not provide any data for 199697 shy

fury questions you have concerning this report should be directed to the Real Property Technical

ServiCes Unit at (916) 445-4982 fury questions you have concerning the data submitted by a

particular county should be directed to that county

Following are discussions of data contained in this report and comparison with previous years

reportsz Please note that neither this years report nor any of the previous reports contained

information from all 58 counties Accordingly none of the statewide data or trends are entirely

accurate However we have attempted to account for omissions or obvious elrors so we belierre the

statewide data and trends over the years iile reasonably accurate unless otherwise noted

TABLE A BTITGET DATA amp COSTS OF SELECTEI PROGBAMS

This table provides the costs for the major components of the county assessors budgets The major

components included are the salaries and wages cost of services from other departments (e9

janifrial data processing) other costs seruices to other departments map sales sales of data fees for

propty detail fees for copies and informatioq property and supplemental tax administration fees

and other income (see Appendix 1 for itemization of other income) Other selected programs for

which we collect data are costs for the exemption program and data processing These data may be

used to compare the budgets of counties that are similar in size and demographics (see Table R Total

Budget Roll Units and Roll Value Comparison)

As illustrated below over the past ten years the statewide totals indicate that gross budgets gradually

increased each year until the 1992-93 fiscal year While the 1993-94 statewide gross budget was 6

Sereral counties have combined the assessors ofEce with other county offices zuch as the recorder and the clerk

For those offices with combined functions the data requested and used represent only those related to the firnction

of the assessor as furnished by them All data referenced and contained in the charts were collected from previous issues of A Report on Budgets

Workloads and Assessments Appeals Activities in California4ssessars OJfices unless othenuise noted

I

EXPLATATION OF DATA COITTAINED IN EACH TABLE

The purpose ofthis report is to supply dat4that is useful for comparing the operations of an assessors

office with those of other courty assessors Two possible uses for the data contained in this report are

for managementstatr planning and budget-development procedures

This data was compiled by the Boards Policy Planning and Standards Division (formerly the

A copy of the questionnaireAssessment Standards Division) from a questionnaire sent to all assessors

that was mailed to assessors requesting data for the 1996-97 fiscal year is contained in Appendix 2

Please note that the figures and totals in this report may be incomplete rn that they represent a

comparison of fuwtished don only Fiflry-five of the 58 counties reported data Alpine Colus4 and

Lake Counties did not provide any data for 199697 shy

fury questions you have concerning this report should be directed to the Real Property Technical

ServiCes Unit at (916) 445-4982 fury questions you have concerning the data submitted by a

particular county should be directed to that county

Following are discussions of data contained in this report and comparison with previous years

reportsz Please note that neither this years report nor any of the previous reports contained

information from all 58 counties Accordingly none of the statewide data or trends are entirely

accurate However we have attempted to account for omissions or obvious elrors so we belierre the

statewide data and trends over the years iile reasonably accurate unless otherwise noted

TABLE A BTITGET DATA amp COSTS OF SELECTEI PROGBAMS

This table provides the costs for the major components of the county assessors budgets The major

components included are the salaries and wages cost of services from other departments (e9

janifrial data processing) other costs seruices to other departments map sales sales of data fees for

propty detail fees for copies and informatioq property and supplemental tax administration fees

and other income (see Appendix 1 for itemization of other income) Other selected programs for

which we collect data are costs for the exemption program and data processing These data may be

used to compare the budgets of counties that are similar in size and demographics (see Table R Total

Budget Roll Units and Roll Value Comparison)

As illustrated below over the past ten years the statewide totals indicate that gross budgets gradually

increased each year until the 1992-93 fiscal year While the 1993-94 statewide gross budget was 6

Sereral counties have combined the assessors ofEce with other county offices zuch as the recorder and the clerk

For those offices with combined functions the data requested and used represent only those related to the firnction

of the assessor as furnished by them All data referenced and contained in the charts were collected from previous issues of A Report on Budgets

Workloads and Assessments Appeals Activities in California4ssessars OJfices unless othenuise noted

I

percent less than the I gg2-93 figure the 1994-95 statewide gross budget was slightly higher than the

1gg3-g4 statewide gross budget (less than 1 percent difference) The 1995-96 statewide gross budget

was 3 percent less than the 1994-95 figure However the 1996-97 statewide gross budget increased

by 3 percent over the 1995-96 figure and almost retumed to the 1994-95 level

Gross Budget

$300000000 $275000000

$250000000 $225000000

$200000000 $175000000 $150000000 $125000000 $100000000

He Hu ts $e Ha $ gs $s $u $s $s $s Year

These data may be calculated with other data in this report to indicate the cost per staffor cost per roll

unit for example of an assessors office

Ngles Column 4 Crross Budget is the zum of Columns I ttrough 3 Columns 5 through 8 compare

the 1996-97 gross budget to the 1995-96 gross budget and the 1995-96 gross budget to the 199495

gross budget and indicate the annual percentage change lvlany assessors offices have other sources of income These sources have been divided into several categories senrices to other county

departments (column l0) map sales (column t 1) fees for property details (column 12) fees for copies

and information (column l3) property and zupplemental tar( administration fees (column la) and other

income (column l5) Other income is itemized in Appendix L Deducting the amounts entered in

columns l0 through 15 from the gross budget (column 9) yields the net budget (column 16) If the

assessors office does not have other sources of income then the gross budget (column 9) will equal

the net budget (column 16) Columns 1 through 19 separately identify special interest items Column

17 is the amount of the net budget auributable to the exemption program Column 18 is the data

processing costs provided by county departments other than the assessors office Column 19 is the

data processing costs of services implemented internally by the assessors office

TABLE B AB 8r8 FUNDS

The wealmess in the California real estate market in recent years has not only held down increases in

assessed values of properties upon change in ownership but has forced the downruard reassessment of a significant number of properties statewide to reflect the fact that crrrrent market values have declined

to a level below factored base year values In addition to reducing the statewide assessment roll by

tens of billions of dollars these downward reassessments have created backlogs in various assessment

functions such as the processing of changes in ownership reassessment of new constructiorl processing assessment appeals and reviewing properties requiring downward reassessments In order to maintain and strengthen the integrity of the property tar systenq the Governor signed Chapter 914 Statutes of 1995 (AB 818 Vasconcellos) which provided counties access to a $60 million loan to supplement their existing property tax administration progrim and process the existing backlogsl

For the 1996-97 fiscal year 44 counties participated in the loan program and received more than $50

million The purpose ofthis table isto provide alist of countieswhichhave signed loan contracts with the State Department of Finance pursuant to AB 818 It also lists the funds those counties have

received and demonstrates how the counties are utilizing the funds The most prevelant use of the

funds has been to purchase automation equipment Other uses include hiring pelmanent employeeg

temporary employees and contractors

TABLE C AB sls BUDGEIED POSITIONS

As indicated in Table B 23 counties responded that they hired pelmanent employees and 23 counties

indicated they hired temporary employees with their AB 818 funds Table C divides the pelmanent and

temporary employees each into six categories administrationmanagement real property appraisers

business property auditor-appraisers draftingmapping other technicaVprofessional and clerical

Since the purpose of the loan by which these employees were hired is to reduce the existing backlog

they are not included in the workload analyses at the end ofthis report

TABLE D BIIIIGEIEI) PERITAFIENT BOSITIONS

This table provides data on the staffirrg levels of the county assessors offices This tabte divides

budgeted and funded permanent positioru into six categories assessor and managers real property

appraisers business property appraisers draftingmapping persons computer analysts other technical

and professional (eg oiUgas specialists) and clerical

Statewide the assessors staffing levels peaked in l99l -92 and began to decline in 199 2-g3 The

declining trend appears to have hit botton with the 1995-96 fiscal year The 1995-96 staffing levels

were the lowest in ten years The 199G97 staffing levels insreased by 1 percent over the the previous

years staffing levels

Please note the figures in this table do not include any employees hired with AB 818 funds The

following chart indicates the trend in staffing lerrrels ovetr the past 12 years

Iggd-77 Governors Budget Summary a report to the California Legislature 1995-96 Regular Session page 80

iii

Staffing Levels

Year

These data may be used in conjunction with the data in the other tables to the measure efficienry and

productivity of an assessors office In Tables O through V we analyzed the workload with data in this table and Table E to develop workload indicators

Notes Positions are given in terms ofEgI$A-yearE Columns 9 through 12 compare this reports total staff to the total staff of the two previous reports and indicate the annual percentage change

Temporary positions are not accounted fo in this section they are included in Table E

TABLE E BTIDGETED IEMPORARY POSITIONS

This table provides data on the budgeted temporary positions by staffing level This table divides the data into five categories Geal property appraisers business property auditor-appraisers draftingmapping other technical professional clerical) Positioru are given in terms of person-)rears

The number of temporary positions decreased in 1993-94 by more than 50 percent from 1992-93 The

number of temporary positions continued to decline in 1994-95 although very slightly In 1995-96

the number of temporary positions increased sligtrtly from 1994-95 However the declining trend continued in 1996-97 To compare recent data (1993-94 through 1996-97) with those provided in previous years we converted the previous years data from person-hours to person-years The following chart shows the trend for the last 12 years

iv

[shy

200 Budgeted Tempona ry Positions

180 160o

E 140 120

g 100= E80

60cz4020

0 IO(DFcOooltalrflo(oN0000CD C CD O)

()() $lFrrto(oFshyqq o) oloo)ororooo) d Jet16+uld000 g) olo)grororo)or o) C oro)goro)o)

F -Year

The data in Tables D and E are used in conjunction with the data in the other tables to measure

efficiency and productivity of an assessors office In Tables O through V we analped the workload with data in this table to compare workload indicators

TABLE F LOCAL ROIIIALUE +IYDSTAISTICS

This table provides the total value of the secured unsenred ffid zupplemental rolls The values of the

senred and unsecured rolls used in this report were first published in Table l0 of the Board of Equalizations Anrrual Report 1995-96 (page A-11) Table F also lists the total number of units (assessments that result in a single tax bill) on the secured the ursecrred and the supplemental rolls

The statewidetotal roll value as published in previous issues of the Boards Anrrual Reprt increased

steadily until 1992-93 as illustrated below After 1992-93 the indicated total roll values continued to increase but in smaller increments

Local Roll Value $20m000000

o $1750000000ooo $1500000000

tt $1250000000 o E $1000m0000TE

$750m0ff)o

$500000000 ui P E $u He He Hs $ du Hs $x $s $s $u

Year

Table F provides data for workload analyses For example one analysis would be to look at the total

roll units per clerk since the clerks are responsible for updating and maintaining the roll See Tables T

and V for workload analyses using the local roll value

TABLE G DI$TRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

This table provides data on the distribution of the secured and Unsecured rolls by property qpes The

following pie chart graphically displays the distribution of the local roll (secured and unsecured) The

secured roll is separated into five categories residential commercial industrial rural and

miscellaneous These categories are further subdivided The unsecured roll is divided into eight

categories aircraft boats personalty and fixtures uruiecured possessory interests manufactured

homes leasehold improvements escapes from prior years rolls and other unsecured assessments

Distribution of Local Roll

B Secured Residential

E Secured Rural

fl Secured Commercial

Secured Miscellaneous = I Secured Frdustrial

ffi Ursecured

These data may be used in analyzing the workload of an assessors office and compating it to like counties The data also may be used to show the work distribution (eg ratio of residential to corrmercial units ratio of secured units to business properly assessments)

Notqs Column 32 Grand Total Local Roll is the zum of Column 22 (Total Secured Roll) and Column

31 (Total Unseqrred Roll)

TABLEH REALPROPERTYWORKLOAIIIIATA

For purposes of this report we divided the workload of an assessors office by real property and

business property Table H provides data on the real property workload The business property

vl

workload is contained in Table I fuiother workload item that affects both real and business property is assessment appeals and that information is contained in Tables J and K The data contained in this table and the relevant appeals data in Tables J and K comprise the real property workload of an

assessors office In Tables T and U we analyzed the real property and the business property workload by the staffing levels indicated in Tables D and E

Included in the real properly workload are fiansfers new construction taxpayer relief progfiuns (misfortunecalamity eminent domain Propositions 60 90 110) miscellaneous items (appealed

properties property splits new zubdivision lots and roll corrections) and Proposition I reductions

(properties where the current market value has fallen below the factored base year value) Please note

that these data do not represent the entire real property workload of an assessors office In addition

some data that we requested were not available in certain counties

Transfert and New Construction In 1994-95 we estimated that the total number of transfers and

new construction statewide increased by 2 percent as opposed to the indicated 4 percent decrease (the

1993-94 totals did not include data from San Bernardino County) Statewide in 1995-96 the total number of transfers (Column 3) and rumber of new assessments from new construstion (Columns 6

and 7) indicated a 5 percent decrease from 1994-95 This decline continued for 1996-97 This

reverses the 1994-95 increase inthe total nurnber of transfers and nurnber of new assessments from new construction The chan belowillustrates the trend in transfers and new construction in the last 1 I years These figures provide one indicator that Californias real estate activity is still on the slow side

and that any increases in real estate values is localized and is not yet reflected statewide

Total Number of Transfiers and New Construetion

1700000

16m0m

1500000

1400000

1300000

1200000 ffiliiiliitlli

11000m lliiill it1lili_ i1

1000000 toF-d)OrA=N(tEr(-6qEqO()oloto)(r()cDfr6redd+ddiuid66aoao60ogo)sq)E66aD6otooooro)o)oFFF-Fshy

lgt

Year

Proposition I Assessments When property values began to decrease in the early 1990s the number

of Proposition I assessments began to increase Data on these assessments (reductions in value) were

included in this report beginning in 1993-94 The following table illustrates the rapid increase in these

reductions in value The 1996-97 statewide figure is more than double than the number reported in

1993-94

vll

Trend in Proposition I Assessrnents

a 2500(x)oo 2000000o o 1500000

o o o

o 1000000 tshyoA 500000 tr

z 0

$s $s $s $u Year

At the same time these assessments were increasing staffng levels were decreasing One method

some counties use to countexact the decrease in persorutel is to process Proposition I reductions in value by using an automatic computer program such as regression analysis rather than using personnel

to field review properties Column 28 of Table H indicates which counties use an automatic program

Column 29 indicates the percentage of the Proposition 8 assessments which were reduced by the

automatic program

Notes Column I lists the number of units that have been affected by a misfortune or calamity and

have fnd their taxable values reduced under Revenue and Taxation Code Sections 170 or 51(b) or have requested a transfer of base year value rrnder Sections 69 or 693 Column 9 lists the number of units that have bmn afued by eminent domain proceedings (property taken by a governmental

entity) Column l0 lists the number of claims filed requesting transfer of base year values under

Section 695 Oase year value transfer for disabled persons or persons over the age of 55) Non-Proposition 13 properties furoperties which are annually valued) are listed in columns 11 tlrough 14

Columns 19 through 25 list the number of units which have had their values reduced to current market value (Proposition I assessments)

TABLE I BUSIFIESS PROPERTYWORIilPAD DATA

This table provides data used to determine the business property workload of an assessors office

Items atrecting the business property workload include boats aircraft direst billing assessments

property statement assessments field appraisals racehorse returns and mandatory audits

In 1992-93 the statewide total number of business property assessments (column 7) began to decrease

This trend continued to 1996-97 with the exception of a slight increase for 1995-96 The chart below illustrates the overall decline in the number of business property assessments sincr 1987-88

ull

Trend in Business Assessnents

1800000 g 1750000

E 17ooooo h 16somo UI

E

fr 1600000

1Esoooo

1sooooo

g 1450000

E 14ooooo z 1350000

lctllO GI(v)tlf(o11qqqq (r) o) or ct o) q q)(oF(OO d+etd)+ro(o6(DrO 6cDoto)o)OrO)oro)o)o otoloorororo)

i- tF-

Year

fuiother workload itern appeals of business property assessmentq is contained in Column 5 of Tables J

and K The data contained in this table and the relenrant appeals data in Tables J and K comprise the

business property workload of an assessors office In Tables Q and U we analyzed the business

property workload by the auditor staffEng levels contained in Tables D and E

Notes Column 1 includes only boats that are assessed boats that are exempt due to low value are

egtltcluded Column 2 omits exempt historical aircraft Certificated aircraft (column 3) is defined in

Revenue and Taxation Code Section 1150 as commercial freight or passenger aircraft In column 5 a

field appraisal is defuied as an appraisal that was done at the place of business and was not assessed by

either a property statement or direct billing Column 9 is the zum of columns 1 tlrough 8 Vessel

Property Statements (column l0) are mailed out for boats that are valued over $30000 Column 12

lists the number of mandatory audits due in 1994-95 (audits in the last year of the mandatory audit

period) Column 15 is the zum of columns 12 13 and 14 Column 18 provides the number of mandatory audits completed or waived during the 1994-95 fiscal year (nrm of columns 16 and 17)

Column t 9 is the number of audits being carried over to the next fiscal year (the difference between

column 15 and column 18)

TABLES J amp K DISTRIBUTION OF ASSESSMETTIT APPE$LS BY PROPERTY TYPE

These tables indicate the number of appeals filed among various property types The totat number of appeals filed is sorted by residential commercial industrial rural business property and other appeals

filed Please note that the nrrmber of appeals filed may not be the same as the number of parcels that

have been appealed Some counties allow one appeal to be filed on several parcels if they are

considered an appraisal unit While the distribution among property qrpes is new for this year the total

appeals filed can be compared to previous years

ffi

tens of billions of dollars these downward reassessments have created backlogs in various assessment

functions such as the processing of changes in ownership reassessment of new constructiorl processing assessment appeals and reviewing properties requiring downward reassessments In order to maintain and strengthen the integrity of the property tar systenq the Governor signed Chapter 914 Statutes of 1995 (AB 818 Vasconcellos) which provided counties access to a $60 million loan to supplement their existing property tax administration progrim and process the existing backlogsl

For the 1996-97 fiscal year 44 counties participated in the loan program and received more than $50

million The purpose ofthis table isto provide alist of countieswhichhave signed loan contracts with the State Department of Finance pursuant to AB 818 It also lists the funds those counties have

received and demonstrates how the counties are utilizing the funds The most prevelant use of the

funds has been to purchase automation equipment Other uses include hiring pelmanent employeeg

temporary employees and contractors

TABLE C AB sls BUDGEIED POSITIONS

As indicated in Table B 23 counties responded that they hired pelmanent employees and 23 counties

indicated they hired temporary employees with their AB 818 funds Table C divides the pelmanent and

temporary employees each into six categories administrationmanagement real property appraisers

business property auditor-appraisers draftingmapping other technicaVprofessional and clerical

Since the purpose of the loan by which these employees were hired is to reduce the existing backlog

they are not included in the workload analyses at the end ofthis report

TABLE D BIIIIGEIEI) PERITAFIENT BOSITIONS

This table provides data on the staffirrg levels of the county assessors offices This tabte divides

budgeted and funded permanent positioru into six categories assessor and managers real property

appraisers business property appraisers draftingmapping persons computer analysts other technical

and professional (eg oiUgas specialists) and clerical

Statewide the assessors staffing levels peaked in l99l -92 and began to decline in 199 2-g3 The

declining trend appears to have hit botton with the 1995-96 fiscal year The 1995-96 staffing levels

were the lowest in ten years The 199G97 staffing levels insreased by 1 percent over the the previous

years staffing levels

Please note the figures in this table do not include any employees hired with AB 818 funds The

following chart indicates the trend in staffing lerrrels ovetr the past 12 years

Iggd-77 Governors Budget Summary a report to the California Legislature 1995-96 Regular Session page 80

iii

Staffing Levels

Year

These data may be used in conjunction with the data in the other tables to the measure efficienry and

productivity of an assessors office In Tables O through V we analyzed the workload with data in this table and Table E to develop workload indicators

Notes Positions are given in terms ofEgI$A-yearE Columns 9 through 12 compare this reports total staff to the total staff of the two previous reports and indicate the annual percentage change

Temporary positions are not accounted fo in this section they are included in Table E

TABLE E BTIDGETED IEMPORARY POSITIONS

This table provides data on the budgeted temporary positions by staffing level This table divides the data into five categories Geal property appraisers business property auditor-appraisers draftingmapping other technical professional clerical) Positioru are given in terms of person-)rears

The number of temporary positions decreased in 1993-94 by more than 50 percent from 1992-93 The

number of temporary positions continued to decline in 1994-95 although very slightly In 1995-96

the number of temporary positions increased sligtrtly from 1994-95 However the declining trend continued in 1996-97 To compare recent data (1993-94 through 1996-97) with those provided in previous years we converted the previous years data from person-hours to person-years The following chart shows the trend for the last 12 years

iv

[shy

200 Budgeted Tempona ry Positions

180 160o

E 140 120

g 100= E80

60cz4020

0 IO(DFcOooltalrflo(oN0000CD C CD O)

()() $lFrrto(oFshyqq o) oloo)ororooo) d Jet16+uld000 g) olo)grororo)or o) C oro)goro)o)

F -Year

The data in Tables D and E are used in conjunction with the data in the other tables to measure

efficiency and productivity of an assessors office In Tables O through V we analped the workload with data in this table to compare workload indicators

TABLE F LOCAL ROIIIALUE +IYDSTAISTICS

This table provides the total value of the secured unsenred ffid zupplemental rolls The values of the

senred and unsecured rolls used in this report were first published in Table l0 of the Board of Equalizations Anrrual Report 1995-96 (page A-11) Table F also lists the total number of units (assessments that result in a single tax bill) on the secured the ursecrred and the supplemental rolls

The statewidetotal roll value as published in previous issues of the Boards Anrrual Reprt increased

steadily until 1992-93 as illustrated below After 1992-93 the indicated total roll values continued to increase but in smaller increments

Local Roll Value $20m000000

o $1750000000ooo $1500000000

tt $1250000000 o E $1000m0000TE

$750m0ff)o

$500000000 ui P E $u He He Hs $ du Hs $x $s $s $u

Year

Table F provides data for workload analyses For example one analysis would be to look at the total

roll units per clerk since the clerks are responsible for updating and maintaining the roll See Tables T

and V for workload analyses using the local roll value

TABLE G DI$TRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

This table provides data on the distribution of the secured and Unsecured rolls by property qpes The

following pie chart graphically displays the distribution of the local roll (secured and unsecured) The

secured roll is separated into five categories residential commercial industrial rural and

miscellaneous These categories are further subdivided The unsecured roll is divided into eight

categories aircraft boats personalty and fixtures uruiecured possessory interests manufactured

homes leasehold improvements escapes from prior years rolls and other unsecured assessments

Distribution of Local Roll

B Secured Residential

E Secured Rural

fl Secured Commercial

Secured Miscellaneous = I Secured Frdustrial

ffi Ursecured

These data may be used in analyzing the workload of an assessors office and compating it to like counties The data also may be used to show the work distribution (eg ratio of residential to corrmercial units ratio of secured units to business properly assessments)

Notqs Column 32 Grand Total Local Roll is the zum of Column 22 (Total Secured Roll) and Column

31 (Total Unseqrred Roll)

TABLEH REALPROPERTYWORKLOAIIIIATA

For purposes of this report we divided the workload of an assessors office by real property and

business property Table H provides data on the real property workload The business property

vl

workload is contained in Table I fuiother workload item that affects both real and business property is assessment appeals and that information is contained in Tables J and K The data contained in this table and the relevant appeals data in Tables J and K comprise the real property workload of an

assessors office In Tables T and U we analyzed the real property and the business property workload by the staffing levels indicated in Tables D and E

Included in the real properly workload are fiansfers new construction taxpayer relief progfiuns (misfortunecalamity eminent domain Propositions 60 90 110) miscellaneous items (appealed

properties property splits new zubdivision lots and roll corrections) and Proposition I reductions

(properties where the current market value has fallen below the factored base year value) Please note

that these data do not represent the entire real property workload of an assessors office In addition

some data that we requested were not available in certain counties

Transfert and New Construction In 1994-95 we estimated that the total number of transfers and

new construction statewide increased by 2 percent as opposed to the indicated 4 percent decrease (the

1993-94 totals did not include data from San Bernardino County) Statewide in 1995-96 the total number of transfers (Column 3) and rumber of new assessments from new construstion (Columns 6

and 7) indicated a 5 percent decrease from 1994-95 This decline continued for 1996-97 This

reverses the 1994-95 increase inthe total nurnber of transfers and nurnber of new assessments from new construction The chan belowillustrates the trend in transfers and new construction in the last 1 I years These figures provide one indicator that Californias real estate activity is still on the slow side

and that any increases in real estate values is localized and is not yet reflected statewide

Total Number of Transfiers and New Construetion

1700000

16m0m

1500000

1400000

1300000

1200000 ffiliiiliitlli

11000m lliiill it1lili_ i1

1000000 toF-d)OrA=N(tEr(-6qEqO()oloto)(r()cDfr6redd+ddiuid66aoao60ogo)sq)E66aD6otooooro)o)oFFF-Fshy

lgt

Year

Proposition I Assessments When property values began to decrease in the early 1990s the number

of Proposition I assessments began to increase Data on these assessments (reductions in value) were

included in this report beginning in 1993-94 The following table illustrates the rapid increase in these

reductions in value The 1996-97 statewide figure is more than double than the number reported in

1993-94

vll

Trend in Proposition I Assessrnents

a 2500(x)oo 2000000o o 1500000

o o o

o 1000000 tshyoA 500000 tr

z 0

$s $s $s $u Year

At the same time these assessments were increasing staffng levels were decreasing One method

some counties use to countexact the decrease in persorutel is to process Proposition I reductions in value by using an automatic computer program such as regression analysis rather than using personnel

to field review properties Column 28 of Table H indicates which counties use an automatic program

Column 29 indicates the percentage of the Proposition 8 assessments which were reduced by the

automatic program

Notes Column I lists the number of units that have been affected by a misfortune or calamity and

have fnd their taxable values reduced under Revenue and Taxation Code Sections 170 or 51(b) or have requested a transfer of base year value rrnder Sections 69 or 693 Column 9 lists the number of units that have bmn afued by eminent domain proceedings (property taken by a governmental

entity) Column l0 lists the number of claims filed requesting transfer of base year values under

Section 695 Oase year value transfer for disabled persons or persons over the age of 55) Non-Proposition 13 properties furoperties which are annually valued) are listed in columns 11 tlrough 14

Columns 19 through 25 list the number of units which have had their values reduced to current market value (Proposition I assessments)

TABLE I BUSIFIESS PROPERTYWORIilPAD DATA

This table provides data used to determine the business property workload of an assessors office

Items atrecting the business property workload include boats aircraft direst billing assessments

property statement assessments field appraisals racehorse returns and mandatory audits

In 1992-93 the statewide total number of business property assessments (column 7) began to decrease

This trend continued to 1996-97 with the exception of a slight increase for 1995-96 The chart below illustrates the overall decline in the number of business property assessments sincr 1987-88

ull

Trend in Business Assessnents

1800000 g 1750000

E 17ooooo h 16somo UI

E

fr 1600000

1Esoooo

1sooooo

g 1450000

E 14ooooo z 1350000

lctllO GI(v)tlf(o11qqqq (r) o) or ct o) q q)(oF(OO d+etd)+ro(o6(DrO 6cDoto)o)OrO)oro)o)o otoloorororo)

i- tF-

Year

fuiother workload itern appeals of business property assessmentq is contained in Column 5 of Tables J

and K The data contained in this table and the relenrant appeals data in Tables J and K comprise the

business property workload of an assessors office In Tables Q and U we analyzed the business

property workload by the auditor staffEng levels contained in Tables D and E

Notes Column 1 includes only boats that are assessed boats that are exempt due to low value are

egtltcluded Column 2 omits exempt historical aircraft Certificated aircraft (column 3) is defined in

Revenue and Taxation Code Section 1150 as commercial freight or passenger aircraft In column 5 a

field appraisal is defuied as an appraisal that was done at the place of business and was not assessed by

either a property statement or direct billing Column 9 is the zum of columns 1 tlrough 8 Vessel

Property Statements (column l0) are mailed out for boats that are valued over $30000 Column 12

lists the number of mandatory audits due in 1994-95 (audits in the last year of the mandatory audit

period) Column 15 is the zum of columns 12 13 and 14 Column 18 provides the number of mandatory audits completed or waived during the 1994-95 fiscal year (nrm of columns 16 and 17)

Column t 9 is the number of audits being carried over to the next fiscal year (the difference between

column 15 and column 18)

TABLES J amp K DISTRIBUTION OF ASSESSMETTIT APPE$LS BY PROPERTY TYPE

These tables indicate the number of appeals filed among various property types The totat number of appeals filed is sorted by residential commercial industrial rural business property and other appeals

filed Please note that the nrrmber of appeals filed may not be the same as the number of parcels that

have been appealed Some counties allow one appeal to be filed on several parcels if they are

considered an appraisal unit While the distribution among property qrpes is new for this year the total

appeals filed can be compared to previous years

ffi

Staffing Levels

Year

These data may be used in conjunction with the data in the other tables to the measure efficienry and

productivity of an assessors office In Tables O through V we analyzed the workload with data in this table and Table E to develop workload indicators

Notes Positions are given in terms ofEgI$A-yearE Columns 9 through 12 compare this reports total staff to the total staff of the two previous reports and indicate the annual percentage change

Temporary positions are not accounted fo in this section they are included in Table E

TABLE E BTIDGETED IEMPORARY POSITIONS

This table provides data on the budgeted temporary positions by staffing level This table divides the data into five categories Geal property appraisers business property auditor-appraisers draftingmapping other technical professional clerical) Positioru are given in terms of person-)rears

The number of temporary positions decreased in 1993-94 by more than 50 percent from 1992-93 The

number of temporary positions continued to decline in 1994-95 although very slightly In 1995-96

the number of temporary positions increased sligtrtly from 1994-95 However the declining trend continued in 1996-97 To compare recent data (1993-94 through 1996-97) with those provided in previous years we converted the previous years data from person-hours to person-years The following chart shows the trend for the last 12 years

iv

[shy

200 Budgeted Tempona ry Positions

180 160o

E 140 120

g 100= E80

60cz4020

0 IO(DFcOooltalrflo(oN0000CD C CD O)

()() $lFrrto(oFshyqq o) oloo)ororooo) d Jet16+uld000 g) olo)grororo)or o) C oro)goro)o)

F -Year

The data in Tables D and E are used in conjunction with the data in the other tables to measure

efficiency and productivity of an assessors office In Tables O through V we analped the workload with data in this table to compare workload indicators

TABLE F LOCAL ROIIIALUE +IYDSTAISTICS

This table provides the total value of the secured unsenred ffid zupplemental rolls The values of the

senred and unsecured rolls used in this report were first published in Table l0 of the Board of Equalizations Anrrual Report 1995-96 (page A-11) Table F also lists the total number of units (assessments that result in a single tax bill) on the secured the ursecrred and the supplemental rolls

The statewidetotal roll value as published in previous issues of the Boards Anrrual Reprt increased

steadily until 1992-93 as illustrated below After 1992-93 the indicated total roll values continued to increase but in smaller increments

Local Roll Value $20m000000

o $1750000000ooo $1500000000

tt $1250000000 o E $1000m0000TE

$750m0ff)o

$500000000 ui P E $u He He Hs $ du Hs $x $s $s $u

Year

Table F provides data for workload analyses For example one analysis would be to look at the total

roll units per clerk since the clerks are responsible for updating and maintaining the roll See Tables T

and V for workload analyses using the local roll value

TABLE G DI$TRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

This table provides data on the distribution of the secured and Unsecured rolls by property qpes The

following pie chart graphically displays the distribution of the local roll (secured and unsecured) The

secured roll is separated into five categories residential commercial industrial rural and

miscellaneous These categories are further subdivided The unsecured roll is divided into eight

categories aircraft boats personalty and fixtures uruiecured possessory interests manufactured

homes leasehold improvements escapes from prior years rolls and other unsecured assessments

Distribution of Local Roll

B Secured Residential

E Secured Rural

fl Secured Commercial

Secured Miscellaneous = I Secured Frdustrial

ffi Ursecured

These data may be used in analyzing the workload of an assessors office and compating it to like counties The data also may be used to show the work distribution (eg ratio of residential to corrmercial units ratio of secured units to business properly assessments)

Notqs Column 32 Grand Total Local Roll is the zum of Column 22 (Total Secured Roll) and Column

31 (Total Unseqrred Roll)

TABLEH REALPROPERTYWORKLOAIIIIATA

For purposes of this report we divided the workload of an assessors office by real property and

business property Table H provides data on the real property workload The business property

vl

workload is contained in Table I fuiother workload item that affects both real and business property is assessment appeals and that information is contained in Tables J and K The data contained in this table and the relevant appeals data in Tables J and K comprise the real property workload of an

assessors office In Tables T and U we analyzed the real property and the business property workload by the staffing levels indicated in Tables D and E

Included in the real properly workload are fiansfers new construction taxpayer relief progfiuns (misfortunecalamity eminent domain Propositions 60 90 110) miscellaneous items (appealed

properties property splits new zubdivision lots and roll corrections) and Proposition I reductions

(properties where the current market value has fallen below the factored base year value) Please note

that these data do not represent the entire real property workload of an assessors office In addition

some data that we requested were not available in certain counties

Transfert and New Construction In 1994-95 we estimated that the total number of transfers and

new construction statewide increased by 2 percent as opposed to the indicated 4 percent decrease (the

1993-94 totals did not include data from San Bernardino County) Statewide in 1995-96 the total number of transfers (Column 3) and rumber of new assessments from new construstion (Columns 6

and 7) indicated a 5 percent decrease from 1994-95 This decline continued for 1996-97 This

reverses the 1994-95 increase inthe total nurnber of transfers and nurnber of new assessments from new construction The chan belowillustrates the trend in transfers and new construction in the last 1 I years These figures provide one indicator that Californias real estate activity is still on the slow side

and that any increases in real estate values is localized and is not yet reflected statewide

Total Number of Transfiers and New Construetion

1700000

16m0m

1500000

1400000

1300000

1200000 ffiliiiliitlli

11000m lliiill it1lili_ i1

1000000 toF-d)OrA=N(tEr(-6qEqO()oloto)(r()cDfr6redd+ddiuid66aoao60ogo)sq)E66aD6otooooro)o)oFFF-Fshy

lgt

Year

Proposition I Assessments When property values began to decrease in the early 1990s the number

of Proposition I assessments began to increase Data on these assessments (reductions in value) were

included in this report beginning in 1993-94 The following table illustrates the rapid increase in these

reductions in value The 1996-97 statewide figure is more than double than the number reported in

1993-94

vll

Trend in Proposition I Assessrnents

a 2500(x)oo 2000000o o 1500000

o o o

o 1000000 tshyoA 500000 tr

z 0

$s $s $s $u Year

At the same time these assessments were increasing staffng levels were decreasing One method

some counties use to countexact the decrease in persorutel is to process Proposition I reductions in value by using an automatic computer program such as regression analysis rather than using personnel

to field review properties Column 28 of Table H indicates which counties use an automatic program

Column 29 indicates the percentage of the Proposition 8 assessments which were reduced by the

automatic program

Notes Column I lists the number of units that have been affected by a misfortune or calamity and

have fnd their taxable values reduced under Revenue and Taxation Code Sections 170 or 51(b) or have requested a transfer of base year value rrnder Sections 69 or 693 Column 9 lists the number of units that have bmn afued by eminent domain proceedings (property taken by a governmental

entity) Column l0 lists the number of claims filed requesting transfer of base year values under

Section 695 Oase year value transfer for disabled persons or persons over the age of 55) Non-Proposition 13 properties furoperties which are annually valued) are listed in columns 11 tlrough 14

Columns 19 through 25 list the number of units which have had their values reduced to current market value (Proposition I assessments)

TABLE I BUSIFIESS PROPERTYWORIilPAD DATA

This table provides data used to determine the business property workload of an assessors office

Items atrecting the business property workload include boats aircraft direst billing assessments

property statement assessments field appraisals racehorse returns and mandatory audits

In 1992-93 the statewide total number of business property assessments (column 7) began to decrease

This trend continued to 1996-97 with the exception of a slight increase for 1995-96 The chart below illustrates the overall decline in the number of business property assessments sincr 1987-88

ull

Trend in Business Assessnents

1800000 g 1750000

E 17ooooo h 16somo UI

E

fr 1600000

1Esoooo

1sooooo

g 1450000

E 14ooooo z 1350000

lctllO GI(v)tlf(o11qqqq (r) o) or ct o) q q)(oF(OO d+etd)+ro(o6(DrO 6cDoto)o)OrO)oro)o)o otoloorororo)

i- tF-

Year

fuiother workload itern appeals of business property assessmentq is contained in Column 5 of Tables J

and K The data contained in this table and the relenrant appeals data in Tables J and K comprise the

business property workload of an assessors office In Tables Q and U we analyzed the business

property workload by the auditor staffEng levels contained in Tables D and E

Notes Column 1 includes only boats that are assessed boats that are exempt due to low value are

egtltcluded Column 2 omits exempt historical aircraft Certificated aircraft (column 3) is defined in

Revenue and Taxation Code Section 1150 as commercial freight or passenger aircraft In column 5 a

field appraisal is defuied as an appraisal that was done at the place of business and was not assessed by

either a property statement or direct billing Column 9 is the zum of columns 1 tlrough 8 Vessel

Property Statements (column l0) are mailed out for boats that are valued over $30000 Column 12

lists the number of mandatory audits due in 1994-95 (audits in the last year of the mandatory audit

period) Column 15 is the zum of columns 12 13 and 14 Column 18 provides the number of mandatory audits completed or waived during the 1994-95 fiscal year (nrm of columns 16 and 17)

Column t 9 is the number of audits being carried over to the next fiscal year (the difference between

column 15 and column 18)

TABLES J amp K DISTRIBUTION OF ASSESSMETTIT APPE$LS BY PROPERTY TYPE

These tables indicate the number of appeals filed among various property types The totat number of appeals filed is sorted by residential commercial industrial rural business property and other appeals

filed Please note that the nrrmber of appeals filed may not be the same as the number of parcels that

have been appealed Some counties allow one appeal to be filed on several parcels if they are

considered an appraisal unit While the distribution among property qrpes is new for this year the total

appeals filed can be compared to previous years

ffi

[shy

200 Budgeted Tempona ry Positions

180 160o

E 140 120

g 100= E80

60cz4020

0 IO(DFcOooltalrflo(oN0000CD C CD O)

()() $lFrrto(oFshyqq o) oloo)ororooo) d Jet16+uld000 g) olo)grororo)or o) C oro)goro)o)

F -Year

The data in Tables D and E are used in conjunction with the data in the other tables to measure

efficiency and productivity of an assessors office In Tables O through V we analped the workload with data in this table to compare workload indicators

TABLE F LOCAL ROIIIALUE +IYDSTAISTICS

This table provides the total value of the secured unsenred ffid zupplemental rolls The values of the

senred and unsecured rolls used in this report were first published in Table l0 of the Board of Equalizations Anrrual Report 1995-96 (page A-11) Table F also lists the total number of units (assessments that result in a single tax bill) on the secured the ursecrred and the supplemental rolls

The statewidetotal roll value as published in previous issues of the Boards Anrrual Reprt increased

steadily until 1992-93 as illustrated below After 1992-93 the indicated total roll values continued to increase but in smaller increments

Local Roll Value $20m000000

o $1750000000ooo $1500000000

tt $1250000000 o E $1000m0000TE

$750m0ff)o

$500000000 ui P E $u He He Hs $ du Hs $x $s $s $u

Year

Table F provides data for workload analyses For example one analysis would be to look at the total

roll units per clerk since the clerks are responsible for updating and maintaining the roll See Tables T

and V for workload analyses using the local roll value

TABLE G DI$TRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

This table provides data on the distribution of the secured and Unsecured rolls by property qpes The

following pie chart graphically displays the distribution of the local roll (secured and unsecured) The

secured roll is separated into five categories residential commercial industrial rural and

miscellaneous These categories are further subdivided The unsecured roll is divided into eight

categories aircraft boats personalty and fixtures uruiecured possessory interests manufactured

homes leasehold improvements escapes from prior years rolls and other unsecured assessments

Distribution of Local Roll

B Secured Residential

E Secured Rural

fl Secured Commercial

Secured Miscellaneous = I Secured Frdustrial

ffi Ursecured

These data may be used in analyzing the workload of an assessors office and compating it to like counties The data also may be used to show the work distribution (eg ratio of residential to corrmercial units ratio of secured units to business properly assessments)

Notqs Column 32 Grand Total Local Roll is the zum of Column 22 (Total Secured Roll) and Column

31 (Total Unseqrred Roll)

TABLEH REALPROPERTYWORKLOAIIIIATA

For purposes of this report we divided the workload of an assessors office by real property and

business property Table H provides data on the real property workload The business property

vl

workload is contained in Table I fuiother workload item that affects both real and business property is assessment appeals and that information is contained in Tables J and K The data contained in this table and the relevant appeals data in Tables J and K comprise the real property workload of an

assessors office In Tables T and U we analyzed the real property and the business property workload by the staffing levels indicated in Tables D and E

Included in the real properly workload are fiansfers new construction taxpayer relief progfiuns (misfortunecalamity eminent domain Propositions 60 90 110) miscellaneous items (appealed

properties property splits new zubdivision lots and roll corrections) and Proposition I reductions

(properties where the current market value has fallen below the factored base year value) Please note

that these data do not represent the entire real property workload of an assessors office In addition

some data that we requested were not available in certain counties

Transfert and New Construction In 1994-95 we estimated that the total number of transfers and

new construction statewide increased by 2 percent as opposed to the indicated 4 percent decrease (the

1993-94 totals did not include data from San Bernardino County) Statewide in 1995-96 the total number of transfers (Column 3) and rumber of new assessments from new construstion (Columns 6

and 7) indicated a 5 percent decrease from 1994-95 This decline continued for 1996-97 This

reverses the 1994-95 increase inthe total nurnber of transfers and nurnber of new assessments from new construction The chan belowillustrates the trend in transfers and new construction in the last 1 I years These figures provide one indicator that Californias real estate activity is still on the slow side

and that any increases in real estate values is localized and is not yet reflected statewide

Total Number of Transfiers and New Construetion

1700000

16m0m

1500000

1400000

1300000

1200000 ffiliiiliitlli

11000m lliiill it1lili_ i1

1000000 toF-d)OrA=N(tEr(-6qEqO()oloto)(r()cDfr6redd+ddiuid66aoao60ogo)sq)E66aD6otooooro)o)oFFF-Fshy

lgt

Year

Proposition I Assessments When property values began to decrease in the early 1990s the number

of Proposition I assessments began to increase Data on these assessments (reductions in value) were

included in this report beginning in 1993-94 The following table illustrates the rapid increase in these

reductions in value The 1996-97 statewide figure is more than double than the number reported in

1993-94

vll

Trend in Proposition I Assessrnents

a 2500(x)oo 2000000o o 1500000

o o o

o 1000000 tshyoA 500000 tr

z 0

$s $s $s $u Year

At the same time these assessments were increasing staffng levels were decreasing One method

some counties use to countexact the decrease in persorutel is to process Proposition I reductions in value by using an automatic computer program such as regression analysis rather than using personnel

to field review properties Column 28 of Table H indicates which counties use an automatic program

Column 29 indicates the percentage of the Proposition 8 assessments which were reduced by the

automatic program

Notes Column I lists the number of units that have been affected by a misfortune or calamity and

have fnd their taxable values reduced under Revenue and Taxation Code Sections 170 or 51(b) or have requested a transfer of base year value rrnder Sections 69 or 693 Column 9 lists the number of units that have bmn afued by eminent domain proceedings (property taken by a governmental

entity) Column l0 lists the number of claims filed requesting transfer of base year values under

Section 695 Oase year value transfer for disabled persons or persons over the age of 55) Non-Proposition 13 properties furoperties which are annually valued) are listed in columns 11 tlrough 14

Columns 19 through 25 list the number of units which have had their values reduced to current market value (Proposition I assessments)

TABLE I BUSIFIESS PROPERTYWORIilPAD DATA

This table provides data used to determine the business property workload of an assessors office

Items atrecting the business property workload include boats aircraft direst billing assessments

property statement assessments field appraisals racehorse returns and mandatory audits

In 1992-93 the statewide total number of business property assessments (column 7) began to decrease

This trend continued to 1996-97 with the exception of a slight increase for 1995-96 The chart below illustrates the overall decline in the number of business property assessments sincr 1987-88

ull

Trend in Business Assessnents

1800000 g 1750000

E 17ooooo h 16somo UI

E

fr 1600000

1Esoooo

1sooooo

g 1450000

E 14ooooo z 1350000

lctllO GI(v)tlf(o11qqqq (r) o) or ct o) q q)(oF(OO d+etd)+ro(o6(DrO 6cDoto)o)OrO)oro)o)o otoloorororo)

i- tF-

Year

fuiother workload itern appeals of business property assessmentq is contained in Column 5 of Tables J

and K The data contained in this table and the relenrant appeals data in Tables J and K comprise the

business property workload of an assessors office In Tables Q and U we analyzed the business

property workload by the auditor staffEng levels contained in Tables D and E

Notes Column 1 includes only boats that are assessed boats that are exempt due to low value are

egtltcluded Column 2 omits exempt historical aircraft Certificated aircraft (column 3) is defined in

Revenue and Taxation Code Section 1150 as commercial freight or passenger aircraft In column 5 a

field appraisal is defuied as an appraisal that was done at the place of business and was not assessed by

either a property statement or direct billing Column 9 is the zum of columns 1 tlrough 8 Vessel

Property Statements (column l0) are mailed out for boats that are valued over $30000 Column 12

lists the number of mandatory audits due in 1994-95 (audits in the last year of the mandatory audit

period) Column 15 is the zum of columns 12 13 and 14 Column 18 provides the number of mandatory audits completed or waived during the 1994-95 fiscal year (nrm of columns 16 and 17)

Column t 9 is the number of audits being carried over to the next fiscal year (the difference between

column 15 and column 18)

TABLES J amp K DISTRIBUTION OF ASSESSMETTIT APPE$LS BY PROPERTY TYPE

These tables indicate the number of appeals filed among various property types The totat number of appeals filed is sorted by residential commercial industrial rural business property and other appeals

filed Please note that the nrrmber of appeals filed may not be the same as the number of parcels that

have been appealed Some counties allow one appeal to be filed on several parcels if they are

considered an appraisal unit While the distribution among property qrpes is new for this year the total

appeals filed can be compared to previous years

ffi

Table F provides data for workload analyses For example one analysis would be to look at the total

roll units per clerk since the clerks are responsible for updating and maintaining the roll See Tables T

and V for workload analyses using the local roll value

TABLE G DI$TRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

This table provides data on the distribution of the secured and Unsecured rolls by property qpes The

following pie chart graphically displays the distribution of the local roll (secured and unsecured) The

secured roll is separated into five categories residential commercial industrial rural and

miscellaneous These categories are further subdivided The unsecured roll is divided into eight

categories aircraft boats personalty and fixtures uruiecured possessory interests manufactured

homes leasehold improvements escapes from prior years rolls and other unsecured assessments

Distribution of Local Roll

B Secured Residential

E Secured Rural

fl Secured Commercial

Secured Miscellaneous = I Secured Frdustrial

ffi Ursecured

These data may be used in analyzing the workload of an assessors office and compating it to like counties The data also may be used to show the work distribution (eg ratio of residential to corrmercial units ratio of secured units to business properly assessments)

Notqs Column 32 Grand Total Local Roll is the zum of Column 22 (Total Secured Roll) and Column

31 (Total Unseqrred Roll)

TABLEH REALPROPERTYWORKLOAIIIIATA

For purposes of this report we divided the workload of an assessors office by real property and

business property Table H provides data on the real property workload The business property

vl

workload is contained in Table I fuiother workload item that affects both real and business property is assessment appeals and that information is contained in Tables J and K The data contained in this table and the relevant appeals data in Tables J and K comprise the real property workload of an

assessors office In Tables T and U we analyzed the real property and the business property workload by the staffing levels indicated in Tables D and E

Included in the real properly workload are fiansfers new construction taxpayer relief progfiuns (misfortunecalamity eminent domain Propositions 60 90 110) miscellaneous items (appealed

properties property splits new zubdivision lots and roll corrections) and Proposition I reductions

(properties where the current market value has fallen below the factored base year value) Please note

that these data do not represent the entire real property workload of an assessors office In addition

some data that we requested were not available in certain counties

Transfert and New Construction In 1994-95 we estimated that the total number of transfers and

new construction statewide increased by 2 percent as opposed to the indicated 4 percent decrease (the

1993-94 totals did not include data from San Bernardino County) Statewide in 1995-96 the total number of transfers (Column 3) and rumber of new assessments from new construstion (Columns 6

and 7) indicated a 5 percent decrease from 1994-95 This decline continued for 1996-97 This

reverses the 1994-95 increase inthe total nurnber of transfers and nurnber of new assessments from new construction The chan belowillustrates the trend in transfers and new construction in the last 1 I years These figures provide one indicator that Californias real estate activity is still on the slow side

and that any increases in real estate values is localized and is not yet reflected statewide

Total Number of Transfiers and New Construetion

1700000

16m0m

1500000

1400000

1300000

1200000 ffiliiiliitlli

11000m lliiill it1lili_ i1

1000000 toF-d)OrA=N(tEr(-6qEqO()oloto)(r()cDfr6redd+ddiuid66aoao60ogo)sq)E66aD6otooooro)o)oFFF-Fshy

lgt

Year

Proposition I Assessments When property values began to decrease in the early 1990s the number

of Proposition I assessments began to increase Data on these assessments (reductions in value) were

included in this report beginning in 1993-94 The following table illustrates the rapid increase in these

reductions in value The 1996-97 statewide figure is more than double than the number reported in

1993-94

vll

Trend in Proposition I Assessrnents

a 2500(x)oo 2000000o o 1500000

o o o

o 1000000 tshyoA 500000 tr

z 0

$s $s $s $u Year

At the same time these assessments were increasing staffng levels were decreasing One method

some counties use to countexact the decrease in persorutel is to process Proposition I reductions in value by using an automatic computer program such as regression analysis rather than using personnel

to field review properties Column 28 of Table H indicates which counties use an automatic program

Column 29 indicates the percentage of the Proposition 8 assessments which were reduced by the

automatic program

Notes Column I lists the number of units that have been affected by a misfortune or calamity and

have fnd their taxable values reduced under Revenue and Taxation Code Sections 170 or 51(b) or have requested a transfer of base year value rrnder Sections 69 or 693 Column 9 lists the number of units that have bmn afued by eminent domain proceedings (property taken by a governmental

entity) Column l0 lists the number of claims filed requesting transfer of base year values under

Section 695 Oase year value transfer for disabled persons or persons over the age of 55) Non-Proposition 13 properties furoperties which are annually valued) are listed in columns 11 tlrough 14

Columns 19 through 25 list the number of units which have had their values reduced to current market value (Proposition I assessments)

TABLE I BUSIFIESS PROPERTYWORIilPAD DATA

This table provides data used to determine the business property workload of an assessors office

Items atrecting the business property workload include boats aircraft direst billing assessments

property statement assessments field appraisals racehorse returns and mandatory audits

In 1992-93 the statewide total number of business property assessments (column 7) began to decrease

This trend continued to 1996-97 with the exception of a slight increase for 1995-96 The chart below illustrates the overall decline in the number of business property assessments sincr 1987-88

ull

Trend in Business Assessnents

1800000 g 1750000

E 17ooooo h 16somo UI

E

fr 1600000

1Esoooo

1sooooo

g 1450000

E 14ooooo z 1350000

lctllO GI(v)tlf(o11qqqq (r) o) or ct o) q q)(oF(OO d+etd)+ro(o6(DrO 6cDoto)o)OrO)oro)o)o otoloorororo)

i- tF-

Year

fuiother workload itern appeals of business property assessmentq is contained in Column 5 of Tables J

and K The data contained in this table and the relenrant appeals data in Tables J and K comprise the

business property workload of an assessors office In Tables Q and U we analyzed the business

property workload by the auditor staffEng levels contained in Tables D and E

Notes Column 1 includes only boats that are assessed boats that are exempt due to low value are

egtltcluded Column 2 omits exempt historical aircraft Certificated aircraft (column 3) is defined in

Revenue and Taxation Code Section 1150 as commercial freight or passenger aircraft In column 5 a

field appraisal is defuied as an appraisal that was done at the place of business and was not assessed by

either a property statement or direct billing Column 9 is the zum of columns 1 tlrough 8 Vessel

Property Statements (column l0) are mailed out for boats that are valued over $30000 Column 12

lists the number of mandatory audits due in 1994-95 (audits in the last year of the mandatory audit

period) Column 15 is the zum of columns 12 13 and 14 Column 18 provides the number of mandatory audits completed or waived during the 1994-95 fiscal year (nrm of columns 16 and 17)

Column t 9 is the number of audits being carried over to the next fiscal year (the difference between

column 15 and column 18)

TABLES J amp K DISTRIBUTION OF ASSESSMETTIT APPE$LS BY PROPERTY TYPE

These tables indicate the number of appeals filed among various property types The totat number of appeals filed is sorted by residential commercial industrial rural business property and other appeals

filed Please note that the nrrmber of appeals filed may not be the same as the number of parcels that

have been appealed Some counties allow one appeal to be filed on several parcels if they are

considered an appraisal unit While the distribution among property qrpes is new for this year the total

appeals filed can be compared to previous years

ffi

workload is contained in Table I fuiother workload item that affects both real and business property is assessment appeals and that information is contained in Tables J and K The data contained in this table and the relevant appeals data in Tables J and K comprise the real property workload of an

assessors office In Tables T and U we analyzed the real property and the business property workload by the staffing levels indicated in Tables D and E

Included in the real properly workload are fiansfers new construction taxpayer relief progfiuns (misfortunecalamity eminent domain Propositions 60 90 110) miscellaneous items (appealed

properties property splits new zubdivision lots and roll corrections) and Proposition I reductions

(properties where the current market value has fallen below the factored base year value) Please note

that these data do not represent the entire real property workload of an assessors office In addition

some data that we requested were not available in certain counties

Transfert and New Construction In 1994-95 we estimated that the total number of transfers and

new construction statewide increased by 2 percent as opposed to the indicated 4 percent decrease (the

1993-94 totals did not include data from San Bernardino County) Statewide in 1995-96 the total number of transfers (Column 3) and rumber of new assessments from new construstion (Columns 6

and 7) indicated a 5 percent decrease from 1994-95 This decline continued for 1996-97 This

reverses the 1994-95 increase inthe total nurnber of transfers and nurnber of new assessments from new construction The chan belowillustrates the trend in transfers and new construction in the last 1 I years These figures provide one indicator that Californias real estate activity is still on the slow side

and that any increases in real estate values is localized and is not yet reflected statewide

Total Number of Transfiers and New Construetion

1700000

16m0m

1500000

1400000

1300000

1200000 ffiliiiliitlli

11000m lliiill it1lili_ i1

1000000 toF-d)OrA=N(tEr(-6qEqO()oloto)(r()cDfr6redd+ddiuid66aoao60ogo)sq)E66aD6otooooro)o)oFFF-Fshy

lgt

Year

Proposition I Assessments When property values began to decrease in the early 1990s the number

of Proposition I assessments began to increase Data on these assessments (reductions in value) were

included in this report beginning in 1993-94 The following table illustrates the rapid increase in these

reductions in value The 1996-97 statewide figure is more than double than the number reported in

1993-94

vll

Trend in Proposition I Assessrnents

a 2500(x)oo 2000000o o 1500000

o o o

o 1000000 tshyoA 500000 tr

z 0

$s $s $s $u Year

At the same time these assessments were increasing staffng levels were decreasing One method

some counties use to countexact the decrease in persorutel is to process Proposition I reductions in value by using an automatic computer program such as regression analysis rather than using personnel

to field review properties Column 28 of Table H indicates which counties use an automatic program

Column 29 indicates the percentage of the Proposition 8 assessments which were reduced by the

automatic program

Notes Column I lists the number of units that have been affected by a misfortune or calamity and

have fnd their taxable values reduced under Revenue and Taxation Code Sections 170 or 51(b) or have requested a transfer of base year value rrnder Sections 69 or 693 Column 9 lists the number of units that have bmn afued by eminent domain proceedings (property taken by a governmental

entity) Column l0 lists the number of claims filed requesting transfer of base year values under

Section 695 Oase year value transfer for disabled persons or persons over the age of 55) Non-Proposition 13 properties furoperties which are annually valued) are listed in columns 11 tlrough 14

Columns 19 through 25 list the number of units which have had their values reduced to current market value (Proposition I assessments)

TABLE I BUSIFIESS PROPERTYWORIilPAD DATA

This table provides data used to determine the business property workload of an assessors office

Items atrecting the business property workload include boats aircraft direst billing assessments

property statement assessments field appraisals racehorse returns and mandatory audits

In 1992-93 the statewide total number of business property assessments (column 7) began to decrease

This trend continued to 1996-97 with the exception of a slight increase for 1995-96 The chart below illustrates the overall decline in the number of business property assessments sincr 1987-88

ull

Trend in Business Assessnents

1800000 g 1750000

E 17ooooo h 16somo UI

E

fr 1600000

1Esoooo

1sooooo

g 1450000

E 14ooooo z 1350000

lctllO GI(v)tlf(o11qqqq (r) o) or ct o) q q)(oF(OO d+etd)+ro(o6(DrO 6cDoto)o)OrO)oro)o)o otoloorororo)

i- tF-

Year

fuiother workload itern appeals of business property assessmentq is contained in Column 5 of Tables J

and K The data contained in this table and the relenrant appeals data in Tables J and K comprise the

business property workload of an assessors office In Tables Q and U we analyzed the business

property workload by the auditor staffEng levels contained in Tables D and E

Notes Column 1 includes only boats that are assessed boats that are exempt due to low value are

egtltcluded Column 2 omits exempt historical aircraft Certificated aircraft (column 3) is defined in

Revenue and Taxation Code Section 1150 as commercial freight or passenger aircraft In column 5 a

field appraisal is defuied as an appraisal that was done at the place of business and was not assessed by

either a property statement or direct billing Column 9 is the zum of columns 1 tlrough 8 Vessel

Property Statements (column l0) are mailed out for boats that are valued over $30000 Column 12

lists the number of mandatory audits due in 1994-95 (audits in the last year of the mandatory audit

period) Column 15 is the zum of columns 12 13 and 14 Column 18 provides the number of mandatory audits completed or waived during the 1994-95 fiscal year (nrm of columns 16 and 17)

Column t 9 is the number of audits being carried over to the next fiscal year (the difference between

column 15 and column 18)

TABLES J amp K DISTRIBUTION OF ASSESSMETTIT APPE$LS BY PROPERTY TYPE

These tables indicate the number of appeals filed among various property types The totat number of appeals filed is sorted by residential commercial industrial rural business property and other appeals

filed Please note that the nrrmber of appeals filed may not be the same as the number of parcels that

have been appealed Some counties allow one appeal to be filed on several parcels if they are

considered an appraisal unit While the distribution among property qrpes is new for this year the total

appeals filed can be compared to previous years

ffi

Trend in Proposition I Assessrnents

a 2500(x)oo 2000000o o 1500000

o o o

o 1000000 tshyoA 500000 tr

z 0

$s $s $s $u Year

At the same time these assessments were increasing staffng levels were decreasing One method

some counties use to countexact the decrease in persorutel is to process Proposition I reductions in value by using an automatic computer program such as regression analysis rather than using personnel

to field review properties Column 28 of Table H indicates which counties use an automatic program

Column 29 indicates the percentage of the Proposition 8 assessments which were reduced by the

automatic program

Notes Column I lists the number of units that have been affected by a misfortune or calamity and

have fnd their taxable values reduced under Revenue and Taxation Code Sections 170 or 51(b) or have requested a transfer of base year value rrnder Sections 69 or 693 Column 9 lists the number of units that have bmn afued by eminent domain proceedings (property taken by a governmental

entity) Column l0 lists the number of claims filed requesting transfer of base year values under

Section 695 Oase year value transfer for disabled persons or persons over the age of 55) Non-Proposition 13 properties furoperties which are annually valued) are listed in columns 11 tlrough 14

Columns 19 through 25 list the number of units which have had their values reduced to current market value (Proposition I assessments)

TABLE I BUSIFIESS PROPERTYWORIilPAD DATA

This table provides data used to determine the business property workload of an assessors office

Items atrecting the business property workload include boats aircraft direst billing assessments

property statement assessments field appraisals racehorse returns and mandatory audits

In 1992-93 the statewide total number of business property assessments (column 7) began to decrease

This trend continued to 1996-97 with the exception of a slight increase for 1995-96 The chart below illustrates the overall decline in the number of business property assessments sincr 1987-88

ull

Trend in Business Assessnents

1800000 g 1750000

E 17ooooo h 16somo UI

E

fr 1600000

1Esoooo

1sooooo

g 1450000

E 14ooooo z 1350000

lctllO GI(v)tlf(o11qqqq (r) o) or ct o) q q)(oF(OO d+etd)+ro(o6(DrO 6cDoto)o)OrO)oro)o)o otoloorororo)

i- tF-

Year

fuiother workload itern appeals of business property assessmentq is contained in Column 5 of Tables J

and K The data contained in this table and the relenrant appeals data in Tables J and K comprise the

business property workload of an assessors office In Tables Q and U we analyzed the business

property workload by the auditor staffEng levels contained in Tables D and E

Notes Column 1 includes only boats that are assessed boats that are exempt due to low value are

egtltcluded Column 2 omits exempt historical aircraft Certificated aircraft (column 3) is defined in

Revenue and Taxation Code Section 1150 as commercial freight or passenger aircraft In column 5 a

field appraisal is defuied as an appraisal that was done at the place of business and was not assessed by

either a property statement or direct billing Column 9 is the zum of columns 1 tlrough 8 Vessel

Property Statements (column l0) are mailed out for boats that are valued over $30000 Column 12

lists the number of mandatory audits due in 1994-95 (audits in the last year of the mandatory audit

period) Column 15 is the zum of columns 12 13 and 14 Column 18 provides the number of mandatory audits completed or waived during the 1994-95 fiscal year (nrm of columns 16 and 17)

Column t 9 is the number of audits being carried over to the next fiscal year (the difference between

column 15 and column 18)

TABLES J amp K DISTRIBUTION OF ASSESSMETTIT APPE$LS BY PROPERTY TYPE

These tables indicate the number of appeals filed among various property types The totat number of appeals filed is sorted by residential commercial industrial rural business property and other appeals

filed Please note that the nrrmber of appeals filed may not be the same as the number of parcels that

have been appealed Some counties allow one appeal to be filed on several parcels if they are

considered an appraisal unit While the distribution among property qrpes is new for this year the total

appeals filed can be compared to previous years

ffi

Trend in Business Assessnents

1800000 g 1750000

E 17ooooo h 16somo UI

E

fr 1600000

1Esoooo

1sooooo

g 1450000

E 14ooooo z 1350000

lctllO GI(v)tlf(o11qqqq (r) o) or ct o) q q)(oF(OO d+etd)+ro(o6(DrO 6cDoto)o)OrO)oro)o)o otoloorororo)

i- tF-

Year

fuiother workload itern appeals of business property assessmentq is contained in Column 5 of Tables J

and K The data contained in this table and the relenrant appeals data in Tables J and K comprise the

business property workload of an assessors office In Tables Q and U we analyzed the business

property workload by the auditor staffEng levels contained in Tables D and E

Notes Column 1 includes only boats that are assessed boats that are exempt due to low value are

egtltcluded Column 2 omits exempt historical aircraft Certificated aircraft (column 3) is defined in

Revenue and Taxation Code Section 1150 as commercial freight or passenger aircraft In column 5 a

field appraisal is defuied as an appraisal that was done at the place of business and was not assessed by

either a property statement or direct billing Column 9 is the zum of columns 1 tlrough 8 Vessel

Property Statements (column l0) are mailed out for boats that are valued over $30000 Column 12

lists the number of mandatory audits due in 1994-95 (audits in the last year of the mandatory audit

period) Column 15 is the zum of columns 12 13 and 14 Column 18 provides the number of mandatory audits completed or waived during the 1994-95 fiscal year (nrm of columns 16 and 17)

Column t 9 is the number of audits being carried over to the next fiscal year (the difference between

column 15 and column 18)

TABLES J amp K DISTRIBUTION OF ASSESSMETTIT APPE$LS BY PROPERTY TYPE

These tables indicate the number of appeals filed among various property types The totat number of appeals filed is sorted by residential commercial industrial rural business property and other appeals

filed Please note that the nrrmber of appeals filed may not be the same as the number of parcels that

have been appealed Some counties allow one appeal to be filed on several parcels if they are

considered an appraisal unit While the distribution among property qrpes is new for this year the total

appeals filed can be compared to previous years

ffi

As depicted by the chart below the total number of appeals filed stayed relatively constant between

1987-88 and 1990-91 with a slight increase in 1990-91 In 1991-92 and 1992-93 the total number of appeals filed increased noticeably However in 1993-94 the total number of appeals filed increased

dramaticallyby 5l percent over 1992-93 This movement inthe number of appeals filed continued in

1996-97 with a 65 percent increase We anticipate that the number of appealed properties will continue to remain high as market values rise and assessors raise the Proposition 8 assessments with

increases in the market (only base year values are limited to Proposition 13s maximum 2 percent

annual increase-not Proposition I assessments) we may see another increase in appeals filed This

would offset any decrease in appeals filed for new reductions in value

300000

Total Number of Appeals Filed

250000 1l1ii1i i

-t 200m0o IL o 150000

Ct

E z 100000

50000

0 (o tn(oF-tO(I)ATN()S r Fo o) otEFqqqqEq99tlO(oIicOglOEOl(r) +Lddg) Go66DcDoOEqO o) cDo)oloroo)olo)g)otcn o) o) cr) FFFFTF -

Year

The data contained in Tables D E fL and I were analped in Tables O and P to provide indicators of the assessors workloads

In comparing the number of appeals filed for each property qpe with the distribution of the secured

and ursecured rolls we noted that commercial properties had the most appeals filed One appeal was

filed for every nine units of commercial property Industrial properties were the second most appealed

category (one appeal filed for every 20 units of property) Residential properties were third with one

appealed filed for every 55 units of residential property Rural properties were fourth with one

appealed filed for every 228 units of rural properfy Business property was last with one appeal filed

for wery 290 business property assessments

Notes Table J indicatesthe numberof appeals filed forthe 1995-96 fiscal year (filing period July 2 to Septenrber 15 1995) Table K indicates the nuurber of appeals outstanding as of July 1 1995-appeals

that were filed for prerrious fiscal years but had not yet been heard

I

TABLES L amp M ASSESSMENT APPEAL ACTTVTIY

These tables provide data on what action was taken on assessment appeals during the I 996-97 fiscal

year Table J indicates the assessment appeal activity that occrured during the 1996-97 fiscal year on

appeals that were filed for that yeil Table K indicates the assessment appeal activity that occurred

during the 1996-97 fiscal year on the appeals that were filed for prwious fiscal years and carried over to 1996-97 The number of appeals resolved is separated into seven categories appeals withdrawn no

shows (tarpayers not showing up for hearings) invalid appeals stipulations and appeals heard where

the assessments were reduced sustained or increased Any appeals filed but not resolved are carried

over to the next fiscal year

The purpose of this table is to indicate the appeals workload not only during the 1996-97 fiscal year

but also the workload that is carried over to the next fiscal year In 1993-94 only 46 percent of the

appeals filed in 1993-94 were resolved the same year However in 1994-9556 percent of the appeals

filed that year were resolved the same year fuid in 1995-96 60 percent of the appealed filed were

resolved during that year However in 1996-97 only 31 percent of this appeals fild were resolved

during the year Of those resolved in 1996-9742 percent of the appeals were withdrawn and 36

percent were resolved by stipulations (assessor and taxpayer agreeing to a value) Only 9 percent of those appeals filed and resolved in 199G97 went to hearing

Notes Total number of appeals filed (Column 1) is taken from data in Column of Tables J and K Column 9 is the sum of Columns 2 tlrough 8 Column 10 is Column 9 zubtracted from Column 1

TABLE N IruR-ffiER OF APPEAIIS BOARIIS AND ffiARING OFTICERS

This table provides data on the number of boards or hearing officers which hear property tar appeals

for each county To handle the increase in property tamp appeals for 1996-97 changes occurred in the

Counties of Los fuigeles Maripos4 Orange San Francisco Santa Clara and Sonoma The City and

County of San Francisco added a second appeals board Los fuigeles County increased the number of hearing officers from 24 to 29 Mariposa County increased the nirmber of hearing officers from 3 to 5

Santa Clara County doubled its number of hearing officers from I to 2 On the other hand responding

to a decline in appeals file Orangg Sacramento and Sonoma Counties reduced the nunrber of hearing officers

Notes Column 1 indicates whether the county board of zupenrisors sits as the county board of equalization column 2 lists the number of assessment appeals boards and column 3 lists the number of hearing officers appointed by and separate frorn the assessment appeals board

TABLE O DEMOGRAPHCS

This table compares counties by size We chose three different definitions of size population gross

budget and total roll units The population figures were supplied by the Demographic Research Unit

xt

ofthe CalifomiaDepartment of Finance and are estimated as of January l 1997 The purpose of this

table is to give an overall view of which counties may be comparable in terms of resources and

workload

TABLE P WORKLOAD INIICATORS

This table provides some workload indicators of an assessors office The workload data from Tables

F H and I when used in conjunction with the data on staffing levels in Tables D and E provide

various indicators of the efficienry of the assessors office We did make staffing adjustments for several counties For example several counties reported no business property auditors on their staffs

However their business property assessments and mandatory audits are being completed To these

counties weuro allocated a quarter position In addition the position of assessor is a working position in

some counties (ie the assessor also completes some of the real property or business property

assessments) The following counties indicated that the assessor handles some of the real property or business properly workload Alpine Butte Calaveras Del Norte Glenn Inyo Kings Lasseq Los fuigeles Mendocino Merced Plumas San Mateo Sierra Solano Teham4 Yolo and Yuba For these countieq we allocated a quarter appraiser andor auditor position as was indicated on the

questionnaire We did not include any positions hired by AB 818 funds as the purpose ofthese funds is

to reduce the backlog of work

Please note that the data we requested in our questionnaire may not represent the entire workload of an

assessors office In additioq some data that we did request were not available in certain counties

Thus the figures and totals are incomplete in that they represent a comparison of furnished data only

We caution the reader to note that the data used in this table may not accurately represent the actual

workload of a real property appraiser or business property appraiser For example reductions in

assessed values due to decreasing real estate values (Proposition 8 assessments) may be done en masse

by computer On the other hand each disaster reassessment requires individual attention and probably a field inspection

Notes Column l number of real property units worked is the nrm of the total transfers (Table H column 3) new assessments resulting from permits (Tahle H column 6) construction discovered

without permits (Table H column 7) units affected by misfortune or calamity (Table EI column 8)

properties affected by eminent domain (Table E column 9) the nurnber of claims filed for Propositions 6090 110 (Table FL column l0) property splits (Table H column 16) new subdivision lots (Table

tI column l7) roll corrections (Table tI column l8) assessment appeals (Table FI column 15)

Proposition 8 (Table H column 25) and properties that are annually reassessed (Table II columns I I through l4) Please note that the data for Proposition 8 assessments were reduced for those counties

that indicated they do a percentage of these assessments by computer (thus it is not a personnel

workload item) Column 2 the number of appraisers is the sum of real property appraisers from Budgeted Permanent Positions (Table D column 2) and Budgeted Temporary Positions (Table E

column 11 The number of units worked (column l) divided by number of appraisers (column 2)

equals the nurnber ofunits worked per appraiser (column 3)

xll

Column 4 the number of unsecured units worked is the sum of the total business property assessments (Table I column 7) the mandatory audits completed (Table I column 16) and the number of business property appeals filed (Tables J and K column 5) Column 5 the number of appraisers is the sum of auditor-appraisers from Budgeted Permanent Positions (Table D column 3) and Budgeted Temporary Positions (Table E column 2) Column 6 the number of unsecured units worked per auditor-appraiser is column 4 divided by column 5 the number of auditor- appraisers

Column 7 is the number of property splits (Table H column 12) divided by the number of drafting personnel (Table D column 4 and Table E column 3) Column 8 is the number of new subdivision

lots (Table H column 13) divided by the number of drafting personnel (Table D column 4 and Table

E column 3)

TABLE Q

In this table the workload indicators provided by Table P are sorted in descending order by the number

of units worked Please note that the data we requested in our questionnaire does not represent the

entire workload of an assessors office

The statewide average number of units worked per appraiser is 28188 Ten counties out of 58 are

above the statewide average The statewide average number of unsecured units worked per atrditorshyappraiser is 30835 Thirly-four counties are above the unsecured statewide average

Notes Please see the Tahle P Notes above for a description of unit worked

TABLES R-V These next five tables compare the workload staffing ffid budgeting figures to counties of similar size We determined similar size based primarily on the number of total roll units

We realize this is not the only size comparison that can be made However this appeared to be the

most efficient comparison that could be made without separately analyzing the physical and economic

features of each county

We inserted blank spaces between groupings to distinguish counties of similar size In addition we placed Los Angeles County in a category of its own Because of its size we chose not to compare Los fuigeles County to any of the other 57 counties in California

TABLE R TOTALBUDGET RqLL UNITS ANI ROLL VALIE COMPARISON

The first area of comparison that we made was of total budget roll units and roll value to staff members This was done to establish a broad overview

Notes The total staff figures in column t are a compilation of Tables D and E ftudgeted permanent

and budgeted temporary positions) The gross budget total roll units and total roll value figures came

xlll

from Tables A and F Column 3 Budget per StaffMember is column 2 (Gross Budget) divided by

column I (Total Statr) Column 5 Roll Units per Stafr is column 4 (Total Roll Units) divided by

column 1 Column 7 Roll Value per Stafi is column 6 (Total Roll Value) divided by column L

TABLE S COMPARISON OF AIIMIIISTRATIVE POSITIONS

To compare the levels of administrative stafHng used to manage assessors offices in Californi4 we

compiled the data presented in Table R We carrtion the reader to take into consideration that the

staffing classification used in this report was reported by the counties Counties do not all count

staffing the same way

Notes Column 3 Staff per Administrative Positioq is column 2 (Other Statr) dMded by column I

(Assessor and Other Managers) Column 5 Roll Units per Administrative Position is column 4 (Total

Roll Units divided by column 1

TABLE T nrAL pnOpUnry WOnrgOAD COI1fiARISOU

This table compares those elements relevant to the real property appraisal staff Other items are also

worked by the real property appraisal staff (such as appeals etc) These items were not included due

to annual fluctuations In addition we did not make comparisons of appraiser experience education

and training or ability These are all items that could atrect the productivity of the appraisal staff

Notes Column 2 Real Property Appraisers is a compilation of Tabte D column 2 and Table E

column I Column 4 Appraisers per Secured Roll Units is column 3 (Secured Roll Unit$ divided by

column 2 (Real Property Appraisers) Column 6 Transfers per Appraiser is column 5 (Total Transfers

divided by column 2 Column 8 New Construction per Appraiser is column 7 (New Construction

Units Appraised) divided by column l

TABLE U BUSINESS PR9PERTY WORKLOAP COMPARISON

This table compares three major functions of a business properly valuation unit performing mandatory

audits processing business property statements and valuing all business property accounts

Notes Column 2 Business Property Appraisers is a compilation of Tables D and E Budgeted

permanent and Temporary Positions Column 4 Assessments per Auditor is column 3 usiness property Assessments) divided by column 2 Column 6 Mandatory Audits per Auditor is column 5

(Mandatory Audits due) divided by column 2 Column 8 Property Statements per Auditor is column

7 (Property Statements) divided by column 2shy

xlv

TABLEY CLERICALIY9RKLOAD CoMPAB[qoN

This table compares three categories ofthe assessors clerical staffing in comparable counties

Notes Columns I and 2 are a combination of the applicable columns from Tables B and C Budgeted permanent and Temporary Positions Valuation Staff (column 2) includes both real property

appraisers and business property auditor-appraisers Column 3 Valuation Staffper Clerk is column 2

divided by column 1 Column 5 Roll Value per Clerk is the total roll value (column 4) divided by the

clerical staff(column l) Column 7 Roll Units per Clerlq is the total roll units (column 6) divided by

column l

)ff

SECTIOhI II

BIJDGET AItD

PERSOhIIEL STATISTICS

A Report on Budgets Workloads ond Assessment Appeal Activities 1996-9

TABLE A

BUIGET DATA amp COSTS OF SELECTEI PROGRAMS

oo ooCost of Salaries Serryices 1996-97 1995-96 Ctrange 1994-95 Change

and From Other Other GROSS Gross 95-96 to Gross 94-95 to lilages Depts Costs BUDGET Budget 96-97 Budget 95-96(r) (2) (3) (4) (s) (6) (sl (t)

6 Alameda s9357929 $1195378 $525571 $11078878 $10477616 5oo $9816934 0 104406Alpine 69930 0 19210 89140 89140

456409 $Yo Amador 458609 230U 71714 553407 454496 l8 0oo 1839598 60o Butte 1531036 134113 278381 1943530 1952408

-160oCelaveras 695869 0 4301I 738t80 7001 I l 5oo 815315 t l 508597 0 56666 s5s363 565263 0oo 500301 Colusa

5 79L9755 -Loo Contra Costa 6914791 1100840 248963 EJ64594 7862704 L60o 401322 2 Del Norte 363674 68797 57786 490257 410206 4 2271928 -80o EI Dorado 1793324 267942 135403 2196559 2112913 4oo 6241946 20o Fresno + 5842867 696205 133260 6672332 6380200

l0oo Glemr M2606 442606 400496 3oo 1420746 -LsVo Htmrboldt 1060834 70356 139799 u70989 123590

ll18280 Ooo 1077748 40o Imperial 809766 0 308514 1118J80 716A73 -3 761859 Do Inyo 558468 0 134561 593029 6030164 4to 6358902 -50o Kern + 5269477 703703 325532 61987t2

1122871 4oo 1079338 40o Kings 891607 181493 96230 I159330 Lake + 843A25 14228 25870 883523

18485 3717W 369833 lYo 355509 4VoLassen 353217 0 -loo 85648000 -70o Los Angeles 61818000 7908008 9375992 79102000 79913000

NA llooooo 914489 llao 921448 -LooMadera 1100000 NA -2oo 3799609 -34 Marin+ 2575515 38679 172008 27t6202 28y2405 5oo 538374 -14 Mariposa + 358376 0 138336 496712 4735W

0 s7268 1026566 1002515 2 971118 30oMendocino 969298 5oo 1813562 -10 Merced 1365151 204500 1569651 1641628 lloo 286612 5 Modoc 291715 0 44000 335715 300220 6 452500 -6yo Mono 372095 0 82609 454704 426143

31330t8 3084563 2 29L9149 50oMonterey 232L322 543896 267870 1052548 5oo 1006383 4Vo Napa 1030282 46700 30951 1107933 1556493 0oo 1556493 0 Nevada 1413381 t46A76 1559857

17781I I7 loo 17405039 2 Orange 12996526 1809967 3129616 [7936109 3540633 5oo 3251473 80 Placer 3158829 8748 542W0 3710417

434821 60o 434821 0ao Plumas 399716 41510 21850 463076 29 10139318 -100o Riverside 8294848 2016543 2737295 13004t686 9J56603

30o7701650 324776 1246856 92t3282 9283067 OVo 9598486 Sacramento 55t1t0 532505 5oo 490615 8San Benito 520380 37800

7137059 501076 740535 837E670 8153857 3oo 8120605 00Sen Berrrardino 13517485 Ooo 14170540 -50oSan Diego 12811500 762956 13574456

San Francisco + 0 1863004 68229E9 6302208 8oo 5893468 60o4959985 SanJoaquin 3773708 82009 48727t J42988 4159861 4oo 41524A8 00o

3371858 328586I 3Vo 3058315 70oSan Luis Obispo 3088486 138397 144975 San Mateo 66L3927 932431 847854 tJ94|212 9404291 -l2oo 11476367 42Santa Barbare 3418124 253412 728276 4J99812 4180478 5 3840285 BVo

14079650 301355 593659 14954664 14655016 2oo 15493541 40oSanta Clara 1895983 1789737 6 1885767 -5ooSanta Cnu I532588 0 364395

13s348 1999t62 L954207 2oo 1934728 looShasta + 1697988 166626 30l0o4 292234 3oo 274528 60oSierra 281544 1300 18060

104t924 954132 9oo 920749 30o Siskiyou 895717 50000 103207 1701168 391636 I19515 23t2319 2310133 4oo 2409848 4Vo

Solano + 4604198 4625753 Ooo 4A07168 5oo Sonoma 3634097 332506 637595

2712032 180188 176064 3068J84 2570-033 l60o 3103944 -ZloaStanislaus ltu5ry 50o 891029 13Sutter 838594 135529 109036 -fF-tslft7-6tf7H1 582304 l5oo 589266 loo Tehama 587182 0 94562 Trinity 133796 3500 49897 187193 184889 loo

2854325 -loo 2812864 looTulare 2230A72 381944 223680 2t36096 2ooTuolumne + 500120 0 946y3shy 594763 687258 -160o 674003

6ltsSoo 6312600 4oo 6140200 3oo Ventura 5r02100 981I00 1063ts2 1008827 5oo 1146328 -l4ao Yolo 972133 24631 67088

556565 635300 3oo 612500 4oo Yuba 602945 0 53620 -s26748172 3oo $276663867 Totals s223858025 S22257506 $29055863 $27511394

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMIvIARY OF FURNISHED DATA ONLY NA Not Available orNotApplicable 0 = Zero - No Response to This Item

lgg3-94 data no data provided for 1996-97 1995-96 data nro data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRccorderClerk

Page I

A Report on Budgets Wortloads and Assessment Appeal Activities 1996-97

TABLE A (CONTIIUED)

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Other Income froperty

1fi6-97 Sersices Fees for Fees for Supp Tax Gross to Other Map Propeffy Copies Admin Budget Depts Sales Details amp Info Fees

(9) (r0) (1r) (r2) (13) (r4)

Eremption Progrrm

Other Costs by Other ($cc NET Included Corurty Internal

Applndlx l) BUDGET in Budget Depts Services1S (1O (r7) (r11 (le)

Alameda Alpine Amador Butte Calaveras

Colusa Contra Costa Del Norte EI Dorado Fresno Glenn Humboldt Imperiel Inyo Kerrr + Kings Lt[E t + Lassen Los Angeles Madera Msrin+ Mariposa Mendocino Merecd Modoc Mono Monterey Napa Nevada Orange Placer Plumns Riverside Srcmmtnto San Benito San Bernardino Sarr Diego San Francisco San Joequin San Luis Obispo Sen Mateo Santa Barbara Santa Clara Santo Cnrz Sh$ta+ Sierra Sisldyou Soleno+ Sonomo Starnislnus Sutter Tehama Tdnity Tularc Tuolumne + Venture Yolo Yuba

$1107tt7t $401 $26t43 $23882 $63897 s3722243 $3653 $7737959 - $799687 539571 t9140 0 2628 00 0 0 t6512 NA NA NA

553407 276 3532 4254 282 545063 1943530 0 16000 hll Inll 530000 5000 lp92ft0 87854 0 76585

738tt0 0 1010 00 128413 0 609457 NAOO565J63 0 0 00 0 o s6sJ63 000

8264594 22926 35218 - 85594 530000 78845 751201r 382674 728255 286090 490257 0 0 00 0 0 490JS7 NA NA NA

2196669 1350 15190 475 762871 385 1416J98 69300 262901 66t232 123343 38712 284 1000 1785689 - 4723304 212771 65582t 56000

442606 300 3goo 438506 1270989 ln 13 17988 894 I1538 282664 265722 592183 NA 70356 NA 11rtJ80 93 3177 1968 740 55000 11577 1045725 000

693029 0 1160 00 0 7647 689J22 00063etIt2 4577 16709 11479 5276 1005297 7685 52476t9 52447 l610 70940

Il69J3o 0 2000 1000 64000 328751 - 173579 163902 8ampI523 5380 8972 I11530 7$7gt NA NA NA 3102 0 4721 0 Inlt 33000 0 3339t1 NA NA NA

79102000 64000 207596 32999404 45t3lr000 - 5096000 1100000 0 6950 100 356 NA NA 1089J75 NA NA NA 27t62O2 NA 14676 18564 6296 738352 8550 1999764 NA NA NA

496712 0 4000 000 0 492712 000 r026566 0 5633 135 72732 17185 1168 989713 1569651 L0230 21o42 - 153tJ79 N 204500 NiA

335715 14000 In 15 In 15 In 15 In 15 3358 3r8J57 NA NA NA 454704 1265 453439

3133088 4000 00 634136 0 2494952 NA 5296t6 30000 1107933 0 5000 6275 500 0 55856 1028J02 33300 1559t57 0 2660 5600 242 0 4003 1547J52 NA NA NA

I7936109 30163 82582 1346380 126322 16J50562 5l1586 1788139 922124 3J10417 20593 17414 30379 0 923717 o 27ltJt4 96994 0

463076 500 - 462576 41510 i 1304t6t6 23687 10242 1030 217142 4031813 6434 875u7t 1474064 et3282 In 15 In 15 In 15 In 15 3153580 82336 6037J66 206204 8t6704 650193

5581t0 - 4000 144000 4100 4060t0 NA NA NA tJ78670 95000 165000 3I000 1437600 - 6650070 303082

13574456 NA 29495 77565 13lB75 NA 13J35421 25775s 794180 6t22889 0 2207 4107 0 0 o 68t6675 0 0 0 4J4tgtt 28000 - 43149tt NA 82009 NA 3J71858 0 11538 0 20430 0 53206 32866t4 37595 NA NA t394212 0 0 3375000 50000 2450000 o 2slg2l2 350330 4J99t12 -16060 10420 NA 19862 I104515 196287 30947t8 NA L92654 83420

149646U 0 13891 91925 4944 5433580 390050 9030J78 606909 221796 825991 r896883 0 In 15 In 15 In 15 5I9545 35320 1342017 248498 1999862 58444 3100 000 8000 360588 109 1562521 NA 84006 NA

30r004 1400 3917 0 0 29000 0 266687 3000 0 0 1l48924 0 8475 0 In lt 2532 0 lo37gr7 NA 50000 02e12$$ 121000 10325 53289 Intl 95936 31562 19ooJo7 NA 193745 4604198 0 28714 62520 NA 120000 - 4392964 306tJ84 5000 4000 l3t2E 398260 - 2U7196 - taotgi 1083159 0 4601 2500 0 0 5683 1070J75 - I10428

681744 6000 98000 - 577744 00 0 1t7193 0 738 r55 5s NA 272 tt403l NA NA NA

2t36096 0 6678 500 1000 65230 2J626t8 NA 271888 NA 5947fiI 0 2015 00 0 9988 582760 00 0

61t3500 0J Orttv 8000 133I500 50000 4J94000 1063t52 - 892 17988 In 12 539875 10511 4944E6 27961 656565 o 5ooo 300 3000 132000 o 516J65 NA NA NA

Totals $27511J94 $540410 $829775 $3954410 fi726626 $33834123 $34541975 3200644075 S2552546 $15024995 $3845714

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FI-IRNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - No Response to This Item 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessorRecorder County AssessorRecorderClerk

Page 2

A Report on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE B

AB E18 FUNDS

Contract with Dept of

Finance (t)

Amount of funds Allocated

(2)

Utilization of Funds

Emnlovees Emuloveei Equipment Contractoro (specify)

X Professional Serviceseda Alam Yes $2152429 X e Alpin No

x x x dor Ame Yes 80865x X x x e Butt Yes 362718

109897 x Calaveras Yes X x x x Colusa Yes 53957 x x x X OilRefineryAppealsConsultants Contra Costa Yes 2022000 x

Overtime for Permanent EmPloYeesDel Norte Yes 36203 El Dorado No x Fresno Yes 596024 X

59000 x xGlerur Yes xHrmrboldt Yes 210806 x Imperial No Inyo No

Yes I21 1318 x x xKern+ X x x x Kings Yes 139653

Leke Lassen Yes 54699 x

X X X APPraisalClericalStaffLos Angeles Yes 13451670 x xxx Mrdere Yes 212991 Marin+ No Mariposa + No

x x x Mendocino Yes 160435

Merced No Modoc No x x Mono Yes 45518 Monterey No

265817 x xNapa Yes x x Nevada Yes 234292 Orange No

Clerk of Board Auditor Tax Collector x x Placer Yes 315000 x 80000 x X Door-to-Door Field Inspection Project

Plumas Yes x x x Riverside Yes 2369000 x x x Software Fumiture SuPPlies

Secramento Yes 1554243 x x Training amp Office EquiPment

Sen Benito Yes 90408 x 2[39938 x Auditoi Tax Collector Clerk of Board

San Bernardino Yes x x x San Diego Ycs 5413943 X 3332230 x x x Sen Francisco + Yes xSan Joaquin Yes 818686 X

Yes 736288 x x xSan Luis Obispo x x x San Mateo Yes 2201000x x x Santa Barbera Yes 895894 x

x X Unclassified EmPloYees Santa Clara Yes 2818806

Yes x xSanta Cruz 565000Yes X xShasta + 342399 x x Sierra Yes 7383

Siskiyou No x x Solano + Yes 469207 x xSonoma Yes 1035049

X X Two ClerksStanislaus Yes 866155

x xx Sutter Yes 147436 74000 x X Software amp Vehicle

Tehama Yes Trinity No xxx Tulare Yes 501902

Tuolumne + No xx Ventura Yes 1477800 278309 X X Vehicles

Yolo Ycs 88968 x Yuba Yes

23 4l 23 l3Totals 44 Yes 13 No S50078336 23

OF FTJRNISHED DATA ONLYTHESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMIVTARY - = No Response to This Item Ne = Noi Available or Not Applicable 0 Zsro

r 1993-94 dtrn Jata providea foitggO-qZ + 1995-96 data]o daa provided for 1996-97

+-bounty AisessorRecorder County AssessorRecorderClerk

Page 3

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE C

AB 8T8 POSITIONS (In Person Years)

PERMANENT POSITIONS TEMPORARY POSITIONS

Other Cerffied Aooraisers Other Certified Appraisers -Teaf-ifitrsffiffi Tcch amp TOTAL AdmtuL Drafting Tech amp AdmLL ffiDrafting Mgnt Property Property Mapping Pro Clerical Mgnt Property Property Mepping Pro Clerical STAFF

I

20Alameda i 4 3 0 Alpine

i - 05 25 Amador 4 1000 5Butte

05 0 05 2 Calaveras l 0 d d ori d 075Colusr r 058 0 0 0

t2_ 0000 E2Contra Costa ii I 0 Del Norte 0El Dorado

0 3 0 IFresno 50 irii 0 Glenn 5 Humbotdt ii i i 0 lmperial 0Inyo 00 0 0 4 d l9 Kern+ I Kings 00 I 0

- 0 Lake 15 Lessen 0l 0 05 5003 01 t2 2E9 [os Angeles a

Madera I - 0 Marin+ 0 Mariposa +

025 02sMendocino 0Merced 0 Modoc 0 Mono 0 Monterey 0 Napa

183 Nevada 0Orenge -1 l 0PIacer -1 I Plurnas 0 00012 6 Rivercide 159 t00 00098 188 Secramento 7l I

0 I$an Benito 01 3 4 0 Il 0 l8San Bernardino

12 0020 49San Diego 2t0 2 3 20ll ISan Francisco 0 00064 136San Joaquin 34

0 13Sen Luis Obispo 00 7 2022t 4-29 16 San Mateo 1n 2 l0 Santa Barbara L 2 0100

2051 27 Santa Clara 00 0 l8 _ 22501 73$anta Cruz t

Shesta + I l 0 Sierra 0 Siskiyou 0 4Solano + 20 15 125 Sonoma 52

4 45231 l5 $tanislsus 4Sutter ll0 I l-i LtTehama l9 0Trinity

2 l0l0 4 Tulare 0Tuohmute + i 25Ventura 1ii 0 3 Yolo i 0 Yuba

285 l12 9378 345 55 3477 613 6E243 Totels 0 22358 8r5

THESE TOTALS ARE INCOMPLETE AID REPRESENT A S1JMMARY OF FIRNISHE_D DATA ONLY NA = Not Available or Not Applicable 0 = Zerc - No Response to This Item

lgg3-94 data no daaprovided foi-1996-97 1995-96 data nodatapro-vided for 1996-97 + bountyAssessorRecorder CountyAssessorRecorderClerk

Page 4

I

I

I A Report on Budgets Wotftloads and Assessment Appeal Activities 199697

TABLE D

BI]DGETED PERMAITETT POSITIONS fln Person YesE)

olo oo

Change Change Agressor CertifiedAppralscrs Computcr Other 96-97 9t96 From 94-95 From amp Other Effi Dmfting Andysts Teclu amp All TOTAL Total 95-96 Total 94-95

Mamgers Pruperty Property Mapping etc Pro Clericd STAFF Sttff to 96-97 Stalt to 95-96(rt E) G) 4) (s) (O O G) (e (10) (11) (12)

95227 6 212 62 t70 170 Ooo 18308 -7ooAlameda Alplne r00 0 0l 02 2 Ooo 2 0oo

Amedor 321 I 00 25 95 966 -2oo 95 7oo -2oo Buite 4142 3 r0 t7 4l 42 38 Lloo

Cdaveras 3405 15 05 0 4 r35 135 0oo 155 -l3oo

Colusa t3t I 03 110 l0 0oo 10 0oo

Contra Costa e5014 5 l4 45 12t 125 2oo 126 0 Del Nortr 171 05 0 05 29 9 0oo 9 0oo

El Dorado 3162 3 t2 936 36 0oo 46 22oo Ooo 128 0oo Fresno 441 14 8 l3 57 12t 128

Gleml 330 0 40 010 l0 0oo

Humboldt 3103 I 02 t2 3l 31 Ooo 3l Ooo

n 0oo Impcrirl 783 00 823 23 Ooo 13 I I 0oo Inyo 721 I 00 51r I I 0oo

Ooo Kern 53813 5 ll 31 94 94 Ono 94 Ooo 20 Ooo Kings 273 I 00 720 20

Llker + x82 I 02 621 21 0oo 75 0oo Lssscn 230 I 10 05 75 75 Ooo

l7oo Los Angeles 52 271 106 37 66 49 558 1239 1239 Ooo 1485 0oo Madera 314X 3 00 t0 s2 32 0oo 32

I lolo Mlrin+ 225 22 6 3 375 22 6l 595 loo 535 l8oo Mariposa+ 230 00 410 13 -23oo ll

Ooa 22 0oo Mendocino 392 0l 622 22 Merced 873 02 829 27 7oo 3l -L3oo

Modoc 22I 00 28 I 0 8 0oo

ll 9oo Mono 161 00 312 12 Ooo 0no 49 2oo Monterey 3177 00 20 4t 48 -loo 225 0oo Nape 373 35 00 55 2225 725

Nevada 112 I 4 l0 13 34 32 60o 32 Ooo

14 4oo 305 Orange 58448 15 r 0 r33 300 288 60o

5204 4 26 265 675 65 4oo 65 0ooPlacer 221 I 00 2S 8 0olo I 0oPlumas 32oo 165 l8oo Rivcrside t2 78 l5 7 l0 23 33 17t 135

135 loo 150 Sacramento 85118 5 50 49 136 l0oo 0oo l 0oo San Benlto 14l I 00 512 L2

153 0oo lsX loo San Beruardino r0 60 l0 7 219 45 153 0oo San lliego 1l 69 3l 26 l0 33 99 219 279 0oo 279

0oo 107 Ono San Francisco 73120 t 10 4t 107 107 76 3oo SrnJoaquin 5267 5 47 24 7t 78 0oo

loo San Luis Obispo 8 225 45 3 a2 27 67 58 -loo 67 -4oo 108 4oo San Mqteo 54t14 2 027 17 lo7 ll2

74 -9oo 698 60o Santa Berbtre 9255 4 80 15 67 72 -2oo Senta C-lara ll 44 7 74 r00 243 245 Ooo 250

Santa Cnrz 592 2 03 l0 3l 3l Ooo 318 3Yo

3154 22 00 t4 3t2 402 -5oo 4O2 0ooShastri + 1180 02 00 27 51 57 Ooo 57 OooSierra 2l Ooo 21 0oo Siskiyou 361 3 00 821

Sokno 3145 4 00 935 43 -l9oo 44 -2oo

Sonoma 521 7 6 20 25ffi 55 2oo 56 -zYo1 Stanlslaus 3276 20 15 5s 55 Ooo 55 0oo

-l0oo $oaSutter 763 I 00 719 2L 21 341 I l0 5t5 15 Ooo l5 OooTehama 170 I 00 04 4 OooTrfnfty

Tulare 2237 3 t7 l0 s3 53 Ooo 53 OVo

Tuolurme 341 I 00 312 12 Ooo 135 -l lolo96 l0ooVenfirra 34413 t3 t4 28 106 106 Ooo

25 -8ooYolo 362 I 00 t2 24 73 4oo

342 I 00 55 1S5 155 Ooo 155 OooYuba

1525 ZZl25 179I45 45t57 454806 loo 4827-1 Totslr 28725 14113 497 2249

THEsE TOTALS ARE INCOMPLETE AIID REPRESENT A SIIMMARY oF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zeto - = No Response to This Itern

l9g3-94 data no data provided for 1996-97 1995-96 dala no data provided for 199697 + County AssessorRecprder County AssessorRecorderClffk

Page 5

A Report on Budgets WorkloadS and Assessment Appeal Activities 1996-97

TABLE E

BUIGETEI TEMPORARY POSITIONS (In Person Ycars)

Business

Real Property Appmisers-- - (I)

Property Auditor-

Appraisers - - (2)

Drafting Mapping

(3)

Other TechnicaU Professional Clerical

(4) (s) TOTAL

(6)

Alameda 0

Alpine Amador

00

Butte 0

Caleveras Colusa i Contra Costa

0

000 34

00

34

DeI Norte 0

El Doredo Fresno 06

0 6

Glenn Humholdt Imperial Inyo Kern+

0 0

0

0 0 00

15 052

015

0520 0

KingsLlke + Lassen 0

00

05

[-os furgeles Madera

0 0

0 033

Marin + Meriposa + Mendocino

0I0

Merced 0

Modoc 0

Mono 0

Monterey Napa Nevada 05 0 05

0 0I

0renge Placer

0 0

Plumas 0

Riverside Sacramento 0 0 t

0 I3

San Benito 0

$an Bernardino 0

San Diego San Francisco + 0 0

0 0

San Joaquin San lxris Obispo Sen Mateo

0 0 0

2I 2

6 I)

Sente Barbara Santa Clara 0 r2d

0 I23t

Santa Cruz 0

Sheste + 0

Sierra 0

$iskiyou Solano +

0 037 037 0

Sonoma 0

Stanisleus 0

Sutter 0

Tehema 0

Trinity Tularc

0 0

Tuolumne + 0

Venhre 0

Yolo 0

Yuba 0

Totels 05 4 318 33

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SIJMMARY OF FIJRNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This ltem

+ lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessoriRecorder CountyAssessorRecorderClerk

Page 6

SECTIOT HI

LOCALROLL

WOreOAD STATISTICS

I

i

i

l

i

i

i

I

i

i

I

i

i i

l I

i

i

I I

I

i

I

I

I

i

I

I

l i

i

I

I

i

I

I

i

I

I

i

I

i

I

I

i

i

i

i

i

I

i

I

i

A Rcport on Budgets Workloads and Asscssment Appeal Activities 199647

TABLE F

LOCAL ROLL VALUE ANI STATISTICS

Section 601 Roll o

Fdl Value in 000s

(r

Full Velue in 000s

ROLL VALUE in 000s Unitr (in 000s)

(7) (8)

Alamede Alpine

Amador

s76677625 191616

2115674

$7241330 23060 82771

36691 $25691MNA NA

21197 $2049546

Butte Calaveres Colusa t Contre Costa Del Norte El lloredo Fresno Glenn Humboldt Imperil Inyo Kern + Kings Lake Lassen Los Angcles Madere Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nape Nevada 0range Placcr

8800752 27322L5 L477214

66302789 918238

10318447 29749673

1358042 5398459 5045990 2243174

34855672 3910049 3038166 1239884

474278295 5279262

22961908 106521I 4656M2 7736518

628164 L672427

20605861 9274269 6483741

165537053 L7280657

440314 55937

106309 2939474

43M2 247W|

L726503 57894

423101 630814

41u2 1692227

164653 274955 11196I

31411238 190234 945534 38530

207451 M0457 21591

224948 1102592

394734 207245

11923012 617222

2023 s334NA NA

30745 sl090l932 fi17275

6624 s161931298 $8110221071 s288035243 $1475643399 $954351276 $16602

27322 NA5475 $73I

NA1864 $44565NA s101492

3718 NA9950 $866495I144 91437121500 $74935NA NA940 $5341

L542NA NANA NA

3303 s173752 86205 $432352813592 $848295

Plumas Riverside Sacramcnto San Bcnito San Bcrnardino San Diego Sen Francisco + San Joequin San llis Obispo San Mateo Senta Barbara Sente Clare Santa Cruz Shasta Sierrr Siskiyou Soleno + Sonome Stenishus Suttcr Tehama Trinity Tulare Tuolumne + Venture Yolo Yuba

L922301 71274926 51044181 2550542

69606259 142356634 52146583 2266736L 18078310 53179785 24529686

109303350 14957993 7907321

320803 2165288

18146030 27703602 17298926 3584025 2M4O76

629245 12882823 3203189

43855746 7773077

105851

51425 2796593 3180992

I14782 4905636 7289569 5230019 1575551

503719 6655948 1567758

13806407 578699 422812 38548

187531 743418

1147342 873460 365004

80085 34144

639812 I14290

2258372 527460 136013

76688 $734938017 $9138421699 $99584

784U s760643 63390 $28261858600 $231568

17269 $68293613480 s393240 20705 $151248310526 fi729682333tr $45751054086 $21749171 s269679536 s2725

1875 $543165568 NA

12996 NA19394 s2922782656 9433773936 $432741 $7910

16479 $42601737489 s26192

NA NA4880 $17301808 $30029

Totels sL777471406 sl19854185 $1897325591 ltiitl 780891 s26220527

THESE TOTALS ARE INCOMPLETE AID REPRESENT A STIMMARY OF FIJRNISHED DATA ONLY

NA = Not Available or Not Applicable 0 Zero - = No Response to This Itcm r+ 1993-94 data no data providea toijgge-gZ t 1995-96 data3o datl pryvided for 1996-97

CountyAssessorRecorderClerk +CountyAssessorRecorder

Page 7

A Report on Budgeb Worktoadq and Asscssutcnt Appeal Activities 1996-97

TABIJ G

IISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SEC[ RED ROLL)

Residential Conmrenchl Industrid

Alrrmeda Alpine

^AmadorButtc Calrveras Colusa r Contm Costa Ilel Norte El Dorado Fresmo + Glerur Iltmrboldt Impcrid Inyo Kern + KingsLrlc r Lassrn Loe Angeles Mrdcra Marln+ Marlposa + Mcndocfuro Merced Modoc Mono Montercy Napa Nevada Onnge Plrrcer Phmras Rlverslde Sacramento San Benlto San Bernardino San lllcgo San Frrnclsco $an Joaquln San Luts Oblspo San Mateo $anta Brrbsru Santa Clara Santa Cruz Shastr + Siera $isHyou Solano+ Sonomn Stanislaus Suttcr Tehrma Tftdty Tulare Tuohunne Ventun Yolo Yuba

Sforgte Multi- Vacant Vacant VacnntLand Total Improved Land Total Improved Land TotalFamily Famity

(8) (e) (r0)(1) (2) () (f) O) __ CI)-(O -313687 3346E 13277 360432 15600 1276 16876 6670 1743 9r413

NA NA NA 0 NA NA 0 00 08412237 28t 6678 19J03 574 lE3 757 39 45

0 0 0

14333 1876 9t10 26019 6ss 356 1011 42 6r It0 NA NA 0 NA NA 0 NA NA 0 NA

16322 2tt 546 8365 1089 9454 1683 755 2438 264720 7504 7631 354 4690 12675 490 186 676 367 43

55076 2031 19639 76746 1628 598 2226 422 413 835

16712 r9lJto 1055t 3926 985 4911 165158 9510 - 1581 00 0

E293 41032 2160 32E 2488 354 301 655 29713 3026 23682 955 25510 50147 2118 2283 4401 520 353 873

498 1673 9265 787 74 861 6E5 12 697 7094 I18420 274Jil 92a4 3131 I2335 2660 2822 51482 145495 10449

20771 783 2246 23tX 1266 3 1729 170 In 6 t70 17538 358 31046 E942 1973 658 2631 321446 8775 6U 2029 1l428 581 263 w 46 62 108

1661051 241582 2ol0255 t4112 1547 99589 37352 1176 49119 107622 NA NA ln20 NA NA In 20 NA NA In 20 NA

70672 5197 9147 ffizr6 2t57 525 3J12 576 134 7to NA NA NA 0 NA NA 0 NA NA O

20000 950 8640 29590 2000 415 2415 301 r24 425

NA NA NA 0 NA NA 0 NA NA O

IE59 34 823 2716 393 237 6e0 13 15 290 0 0

768 269 1037618 5319 6254 trl162 d45l 706 s157

26017 2065 1373 29455 1505 317 IS22 474 239 713

3451I 1L27 15017 50655 1t22 265 1387 223 214 437

627850 27222 17405 672477 24404 1968 26372 11219 950 12169I13974961- 2617- 18021 95601 2952 1288 424O 655 484

0 0 0

399650 7406 129303 536J59 lEl84 10159 28343 Ins In6 0

300983 19304 15815 336102 11583 2223 13806 3726 1967 5693

9875 357 [083 ll3l5 485 52 537 134 58 192

419249 2t505 90046 SI7800 l4lt0 9726 23906 5628 6E96 12524

6L5292 43699 47773 70664 17192 3665 20857 7111 2893 10004

r55t96 15837 In 3 15837 2655 In 3 2655 113718 35310 6168 I l9ol2 8560 8039 1316rr 6415 1228 7643 ltg4 1077 2971

767t9 4008 14061 94t5t 5626 1227 68Si E65 307 lrl72 17425 11692 7895 193t12 6572 32W 9862 3047 1974 5021

102500 4600 tt60 90600 7100 4to0 5060 1150 360 1510

375445 19995 E697 404F7 1a334 284 1261t 6413 l9O 6603

63573 4201 8503 16279 3022 497 3519 569 133 7W 47140 2030 1191 61087 3452 1272 4724 323 157 6t0 1615 24 928 27 102 26 r28 37441

306E5 t45 In l 31530 2671 Lt 5 2611 740 In 8 740

95026 3460 5872 104J58 2il3 Et8 3611 t45 700 I54S

ll9t73 5735 4317 129125 4278 827 $105 1519 495 2114 1536 In 6 1fI692170 5528 3934 101632 4914 1227 6141

16770 1532 1544 19846 E50 186 1036 390 t47 537

16762 1859 t197 26tlt 952 256 r208 n9 E3 36i2

5150 4ll 5422 10983 478 6t s39 19 l0 2

90781 2t65 In 12 93646 5122 In 5 s122 999 In 8 999

21538 926 7468 29932 9t7 193 lrl0 51 42 93

1E7644 7035 10748 2t547 5531 7t6 5J17 3439 1210 4649

31to 235 2295 36Jro 1910 510 2r4fA 720 3lo 1030

u-r84 2082 1999 15265 2102 423 2515 294 316 610

Totrls 7204E51 584543 867671 8657065 330287 73066 4l33ll t 13349 41306 154655

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTIRNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - = No Response to This Item

rree3e4trjf^Hx1flhff uLlfrf1ffiftfijlrorlee6-e7

Page t

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Rural Miscellaneous Non-Restncted Secured on

Non- Possessory Gasamp Imps Irrigated Irrigated Restricted Vacant Other Total Interests Mineral Other Total (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21)

Alameda Alpinebull

NIA NIA NIA NIA NIA NIA 3921 0 4 4 NIA NIA NIA NIA NIA NIA 0 0 0 NIA 0

middot--middotgtmiddotmiddot

Amador 76 742 170 988 17 148 165 middot--middotgtmiddotgtgt

Butte 0 0 Calaveras 5014 NIA NIA 1382 5183 0 11579 NIA 1216 1999 3215 Colusabull NIA NIA NIA 712 NIA NIA 712 0 202 NIA 202 Contra Costa 1231 698 613 472 1 3015 779 215 994 Del Norte 207 0 0 710 0 0 917 0 437 388 825 El Dorado 1058 1279 2337 1424 15 19159 20598 Fremo+ 8575 NIA 1928 14298 1802 NIA 26603 4 392 0 396 t bull+~~t~~ Glenn 0 0 Humboldt 8280 NIA NIA 7601 5857 0 21738 0 734 374 1108 Imperial Inyo Kem+

5757 2678 - 17660 6 26101 26 700 726 NIA 46 1264 NA 4329 51 5690 In 1 5 etc 519 467 986 207 4910 4099 11432 15290 l322 37260 NIA 3328 NIA 3328

Kings 1148 NIA NIA NIA NIA NIA 1148 0 97 12310 12407 Lake+ 373 2180 342 2895 0 29 123 152 Lassen 1043 In 15 In 15 2539 7632 In 15 11214 0 75 37 112 Los Angeles Madera Marin+ Mariposa+ Mendocino

- 63002 410 63412 10492 2348 17419 30259 NIA NIA NIA 4006 NIA NIA 4006 225 270 44282 44777

5 0 216 493 0 98 812 0 0 383 383 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0

3450 1000 7630 9750 810 0 22640 0 0 70 70 li~lil Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Rivenide

NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0 1673 657 1889 553 65 0 4837 0 0 19105 19105

0 0 1787 2082 3374 859 8102 2 292 6694 6988

251 501 In 12 625 3682 6940 11999 0 0 1393 1393 0 0 0 382 0 0 382 0 0 0 0

3310 210 3520 575 361 35518 36454 84 0 0 1122 0 82 1288 0 85 6581 6666

0 0 6847 Inll Inll 2238 467 9552 - 50811 50811

ifl bullbull ~J~ t bullbullbull 2~~n

lllibull Sacramento San Benito

5547 1004 Inl2 1510 In 11 0 8061 137 129 14154 14420 2142 In 11 Inll 2281 168 0 4591 0 10 0 10 middotmiddotmiddotmiddotimiddotmiddott~i~I

San Bernardino 1270 199 734 99230 101433 8545 433 1075 10053 t~Usect San Diego 270 2574 12313 1409 1965 483 19014 3727 171 62143 66041 rrn~~t~9= San Francisco + 0 0 San Joaquin San Luis Obispo San Mateo

149 4531 402 6834 262 12178 28 94 283 405 940 NIA NIA 3791 10393 1520 16644 1066 218 6659 7943 173 162 163 705 547 638 2388 5 3 3117 3125 11~111bull

Santa Barbara Santa Oara Santa Cniz Shasta+

2000 2000 2500 2200 NI A NI A 8700 225 380 194 799 4408 0 0 3200 305 7913 0 23 15 38

250 614 826 5116 6 6812 29 4105 4134 4113 NIA NIA 2361 3715 NIA 10189 10 102 12020 12132

fftH0$~~ 1111m

Sierra 193 0 0 467 24 0 684 172 280 51 503 Siskiyou In 12 6535 In 12 2886 In 12 In 12 9421 0 0 211 211 Solano+ 76 757 561 2022 93 3509 5 237 7445 7687 Sonoma Stanislaus Sutter

3127 758 4383 2413 57 0 10738 0 191 11542 11733 1110 909 36 7566 84 4395 14100 0 807 807

0 3843 258 0 0 2197 6298 0 236 354 590 11111111 Tehama In 12 1427 1646 4090 791 503 8457 0 72 0 72 t2ttt~~~~n Trinity Tulare

0 0 0 882 0 0 882 0 0 12 12 21072 In 11 In 11 In 11 In 11 In 11 21072 347 In 20 6739 7086 lijtijmiddot]i~~

Tuolumne+ Ventura Yolo

106 132 2510 1275 0 0 4023 672 301 1358 2331 NIA 1894 1972 1496 805 NIA 6167 NIA 878 7402 8280

1750 lnll In 11 3325 - 1550 6625 0 156 156

1nnrn~1~JM

middot -middotmiddotism Yuba

Totals

NIA 3370 1610 157 110 0 5247 0 445 0 445

91274 41752 57500 116692 250303 20372 577893 27661 15614 357862 401137

middotmiddotmiddot~$~~middot jij~j~if~$~~

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

bullbull 1993-94 data~ no data provided for 1996-97 bull 1995-96 data no data provided for 1996-97 + County AssessorReclgtrder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page9

Alameda Alpine Amador Butte Calaveras Colusa Contra Costa Del Norte El Dorado Fresno+ Glenn Humboldt Imperial Inyo Kem+ Kings Lake+ Lassen Los Angeles Madera Marin+ Mariposa+ Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Riverside Sacramento San Benito San Bernardino San Diego San Francisco+ San Joaquin San Luis Obispo San Mateo Santa Barbara Santa Clara Santa Cruz Shasta+ Sierra Siskiyou Solano+ Sonoma Stanislaus Sutter Tehama Trinity Tulare Tuolumne+ Ventura Yolo Yuba

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (UNSECURED ROLL)

Personal Unsecured Manu-Property Possessory factured

Aircraft Boats amp Fixtures Interests Homes W~~r~Q ~Q 00) UN~jtD 111 (23) (24) (25) (26) (27)

880 14483 31667 4230 708 268 1396 NIA 53632 0 15 64 139 8 226

70 954 1536 105 7 155 0 65 2892 265 3064 3532 276 1720 8857

66 1473 767 80 NIA NIA 3 80 2469 ii~l~ll 136 773 1150 67 NIA NIA NIA NIA 2126 585 28161 20920 2169 3230 484 10 55559

36 495 480 361 0 2 0 22 1396 339 4449 4021 209 1011 541 50 10620 681 11333 29883 1056 8 542 616 44119 138 444 1052 148 1782 153 4657 3560 806 0 451 698 40 10365 169 1639 2897 634 0 729 163 bull 6231 92 547 917 276 0 NIA NIA 0 1832

993 3956 17783 580 NIA 1700 NIA 0 25012 128 2030 NIA 206 1000 216 NIA 3181 6761 130 6761 1372 145 191 8599 44 560 396 300 In 28 107 169 1576

4409 57715 250006 100 16905 100 12895 0 342130 111~bull 133 1983 2634 228 518 170 NIA 0 5666 (tt)~flW 205 2235 10955 953 0 37 NIA 96 14481

48 470 418 375 105 17 5 76 1514 179 2254 7771 486 0 79 190 40 10999 1111111 221 1503 3787 329 1812 7652 i)t~aJ~lt

35 333 323 269 0 78 9 0 1047 31 237 450 51 933 1702

356 6843 12588 1658 403 21848 271 1931 3521 268 16 NIA 3 6010 11bull 235 2614 7760 361 1947 0 170 0 13087 935 29663 64645 2248 0 In 25 43842 8208 149541 389 6225 7265 324 1161 360 0 0 15724 66 1416 850 2332

1437 3638 27337 NIA NIA 42 32454 616 17420 55443 1879 0 957 2216 0 78531 222 668 1420 59 In 25 In 25 0 0 2369

1631 14891 36507 0 12620 1492 0 0 67141 2145 14694 53088 0 0 445 4436 0 74808

2045 45382 2923 53 1704 52107 337 10267 11914 447 NIA 142 NIA 0 23107 445 8698 NIA 0 0 NIA 14616 23759 ltlt=nnu~taiw 421 4321 13781 373 0 13 992 0 19901 536 6516 13926 2168 In 26 202 269 138 23755

1266 9454 59543 2115 7129 317 4238 0 84062 ~~iiil 287 2758 5800 1247 23 10115 285 5757 4667 1340 0 NIA NIA 0 12049

6 177 189 1134 0 41 1547 125 788 1523 622 0 500 233 0 3791 iill11 186 3533 5144 239 826 151 10079 tl)~MOW 880 11112 10823 620 0 493 0 0 23928 275 5515 14095 576 4710 2733 NIA NIA 27904 middotmiddot 1[~11 175 3203 2316 92 16 148 314 355 6619

96 1508 NIA 132 In 1 289 10 2235 4270 51 1340 611 1041 0 0 0 0 3043 t)imiddotiimiddotit~fli

501 5869 11764 736 NIA 134 NIA NIA 19004 196 1797 1339 458 0 31 0 0 3821 843 17675 28152 NIA NIA NIA NIA NIA 46670 174 1364 4730 150 859 126 456 0 7859 120 2269 l047 168 0 60 0 82 3746 ~11111

_ middot middotmiddot

Totals 25674 358493 905061 38355 51373 19299 75558 30413 1504226 nmn~~~~w

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1993middot94 data~ no data provided for 1996-97 1995-96 data~ no data provided for 1996-97 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page 10

A Report on Budgas Wo(kloads and Assessmeuroilt Appeuroal Activitieuros 1996-97

TABLE H

REAL PROPERTY WORKLOAD DATA (Sce Table O forWortloadStelf Comprrirons)

Trrnsfcrs New Constnrction Jurisdiclions Total Ncw Lonstmction

$ingIe AII Issuing Buttdlng Assessnrents Illscovertd Famtly Other Totrl Building Pcrmits Resultlng Without

Transfers Transfers Trursfers Pcrmlts Received Fnim Permits Permits (r) (2) (3) (4) (s) (o o)

Ahmedr NA NA 27Jss 15 t728 Alpine NA NA 0 I l5 NA 4 Arnador 645 326 97t 7 1280 964 5 Butte 4606 1479 60t5 2080 1083 155

Cdrveras 739 1125 1t64 2 1001 789 NA Colusr 4t2 519 1001 3 1904 ll l3 240 Contre Costr 4823 141 25564 I5 24958 17771 2541 Dcl Norte 1161 388 13g 2 9ll 867 363 El Doredo 2739 5191 7930 3 5187 2555 50

Frerno 14357 2fi4 r6mr l6 I1066 6713 NA Glenn 537 s37 3 8t9 Huurboldt NA 1795 lJes 8 3559 1387 194

Imperirl 1575 2237 3flf 5 2278 1972 73 Inyo 231 299 Ii0 3 NA 259 NA Kem+ 9344 I1053 10397 9 18500 7191 728 Klngs 1780 898 2679 5 NA 1122 NA I-oampe rr NA 3847 3t47 3 26676 NA NA LrSen 515 525 1141 2 1102 804 32 Los Angclcs t52740 40655 r93J9s t9 253656 90400 NA Madere NA 2808 2t0t 6 NA 1t63 NA

gg7l Marfu+ 3281 452 3733 t2 3545 0

Marposa + NA 499 499 I 714 0 25

Mendocino 3600 2050 s6g) 4 3000 1600 150

Merecd ln2 4397 4397 7 NA ln7 6793 Modoc r97 684 ttl 2 361 150 2l Mono 767 757 7 I136 256 LZ

Montcrey 393 In l 73e l3 NA 1905 NA Nape 0 6 1432 hlevrda 304 219 3364 3 3649 2255 100

Orange 54211 7558 61t29 32 33068 28520 0

Ptrrcer 568 2S08 819S 7 10396 4117 0

Plumrs 0 2

Rivenlde 48516 103t3 stt99 25 16I53 1206 NA Sacramento 22895 1771 2+66t I 34077 7445 100

Srn Benlto 1400 Inl lfixl 3 731 7I0 390

Srn Bcrnardino 377 30654 6t121 24 27392 130I3 300 San lliego 56954 8440 99t49 l9 10700 l8l8l ll6 San Frenclsco+ 3737 4357 we4 I 5409 1079 SrnJorquin 9729 8584 1ur3 I 12681 6457 2549 Str Lrft Obispo 6610 2203 Itl3 I 9642 NA NiA San Mrtco 9132 l6l I 10743 23 25099 7532 0

SrntrBerbsre 500 4190 500 4690 6 6715 3200 Santa Clara 23958 3255 2t424 17 19542 7321 0

Srntr Cruz 5349 1718 7Mj 5 4766 1433 76

Shlsts + NIA 5906 5905 4 4890 1649 15

Sierra r54 305 459 I tgz t44 26

$isldyou 526 3549 4175 6 1707 1450 50

Sohno + 6716 799 7515 I 2650 l2l t Sonoma 0 l0 7625 0

Stanisllus 1309 3087 16186 l0 9675 3153 229 Sutter 1377 415 1792 3 x200 1023 92

Tehama NA 2296 23e6 4 1958 1370 98 6 Tftilty 202 328 530 7 487 285

Tulnre In2 8509 8509 9 NA 6000 NA Tuohmrne 92t 618 1546 2 1892 864 100

Venhrn 14283 1t52 r613s It I1365 2267 50 Yolo 2300 350 2550 5 5500 1700 l0 Yubn 650 502 I152 5 175 745

Totels 553493 198317 823520 520 624608 305071 18s56

THESE TOTAIJ ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTJRNISIIED DATA ONLY NA = Not Availahle or Not Applicable 0 fio - = No Resporue to This Item

199394 data no data providedfor 1996-97 | 1995-96 dat4 no data provided for 1996-97 + Corurty AssessorReoorampr CountyAssessorRecorderCleurork

Page l1

A Report on Budgets Workloads and Assessmerrt Appeal Activities 1996-97

TABLE H (CONTINUED)

REAL PROPERTY WORKLOAI DATA (See Table 0 for lVorkloadStalf Comprrisons)

Tsruaver Relief Miscellrneous

Ner Affected by Alfectcd by 6090110 GovL thnt is

Misfortune Emlnent CIiims oilamp Owned annually Appealed Property Subdivislon Roll Corrections Calsmi$ Ilomdn Filed Gas Restricted Prop valued Properfies Splits Lots

(t) (e) (10)

Alamedr 5I In 10 62 5031 320 13348 845 3968 14274

I Alplne r ll 9 I I 59 NA54 104 35 632 Amrdor 6 5 76t 15

0 I l6 -8 2065Buttc 102 t47 295 1542Celevcms 46 0 2 0 1382 NA NA l8

NA NA NA 202 0 l6 178 164 176Colusq 258 5215 21345Contrc Costa 31 t2 80 455 207 336 2145

Del Norte 74 0 4 0 709 ll o l0 146 17 498

0 I 0 1275 105 0 389 164 888 2763EI llorado 83 1l NA 3431 2051 8829 Fresno 0 4l 34 45 14679 84

422Glenn 103 14 022 43 7601 29 825 309 185 227 1714Humboldt

Impedel t2 00 0 060 25r 167 430NA t l5 157 Inyo 2 030 NA NiA 1122 NA

500 2500 I1000 Kerrr+ NA NA 150 3328 2500 200 NA NA 68 774 NA 445 Ktngs 8 0 193 97 NA NA NA

NA NA NA Lrkeuro NA + 3 52 6 422 Lrssen I 00 75 2519 37 0

Loc fuigeles 23109 70 301I 1438 40 3700 I1E00 5I61 6344 I170806S 245 649 3010 Msderr l0 24 49 4019 13 NA

l3t 0 s05 20 0 790 125 159 4656Marln+ 46 0 48 00 11 NA NA NA 0 278 - 235Meriposa+ 35 04 9870 42 0 400 50 I150Mendocino

2046 Merccd 42 NA O 472 970 0 145 Modoc 33 07 55350 1438 l7

87 l5 I 1321Mono t53 4386 Monterey 120 NA 122 41 295 3 57 325

Nepa I 020 65 57 - 1978401 89 2723 Nevrde 80 220 000 525

165 5611 2282Orurge 82 26 563 361 210 12601 871 5855 Phcer 7 056 l0 1122 25 0 231I 944 2577

Plumas 47 In 16 40131 Rivenide NA NA 163 2 2238 323 17600 9525

13833 Secramento 133 l0 85 129 1510 37 NA 6528 447 2346 735 323 San Bentto 4 0 3 l0 2281 t2 0 33 141

48435 San Berrrardlno 29 NA 107 7 734 1053 8345 8600 NA 3488 7927 58872 San Diego 29 45 383 0 1560 5l I 0 32649 2851

San Francisco + r33 0 ll 3ll 1527 361[NA 754 2036 t592 $anJoequin 210 NA 3l 94 5896 86 NA

NA 4584 Srn Luls Obispo r80 5 49 54 37t2 77 5r 823 l70 558 1145 1855 San Mrtco I16 I 300 3 720 315 120 3057

4766 Santa Barbnnr l9 0 lll 449 2128 72 1063 70 580 4734 3625 14325 Santa CIcm 7 5 310 20 3217 128 0 5296

23 822 132 3770 3374Smts Cnrx 102 NA NA Shrgta + 90 NA NA NA NA NA 53 NA 684

0 143 Sierra 42 0 0 0 467 lt 0 15 17 NA 86 125 420 SisHyou 50 0 7 0 2885 54 906 4297shySoleno 6 237 2025 88

Sonoma 199 NA NA I9r 2411 69 NA 796 1282

Stanislaus 225 0 l7 t 6837 217 0 NA 392 836 5681

Sutter 246 0 3 236 0 114 329 458 45 32 1286NA 189 97 559 Tchama NA NA NA 73 4090 l0 NA

t25Trhr$ 3 0 0 0 866 I 0 I z7 0NiA NA 1690 ll 50 5582 Tulare II 15 l3 12 14200 200

3 26 0 642 Tuolumne 78 0 0 1302 349 38 2340 2315 h16 6981 Venturs 1605 ll 265 1509 860Yolo l0 0 I 150 3325 35 0 100 750

Yuba 745 NA 0 NA 165 15 NA 52 214 1464

6598 1657 l228ll 10168 24361 I14587 46250 59058 444422 Totels 28515 247 THEsE TOTALS ARE INCOMPLETE AIID FSPRESENT A SLJMMARY OF FURNISHED DATA ONLY

NA = Not Available or Not Applicable 0fio - = No Resporueto This ltemLree3-e4ryJfftrfiL1ff -iampffi iffffiHdrorreee7

Page 12

A Report on Budgcts Workloads and Assessment Appcal Astiyities 1996-97

TABLE E (CONTINUED)

REAL PROPERTY WORKTOAI IATA (See Table O forWorHoedStalf Comparisons)

Single Femily

(te1

Multi Family

(zo)

Proposition I

-Commercisl Industrial Rural Others TOTAL (21) (22) (2s) (21 (2s)

No of Automrtic rygrrn_ooReducedAssmts Chenge Yes or If yesn196197 No ooin95195 In9697 No (26) AT (28) (2e)

Alameda Alpine Amedor Butte Cehveres Coluse Contra Costa Del Norte El Doredo Fresno + Glerur Hrunboldt Imperial Inyo Kern+ Kings Lakc t + Lrssen

69505 1820 50 0

616 l9 1320 126

450 44 l5 2

58171 679 I19 4

3778 90 15u7 892

196 t7 335 30134 tl

10480 ln21 62 20

NA NA il l3

661 397 r02 724t5 40981 t6 00 0 66 66 l4 4 l9l 6 850 443

193 hzt 85 4000 5724 15535 40 ll 223 1826 2594 2616

4 2 3t7 0 340 340 1134 ln21 102 145 50231 37836

24 220 L t7t 63 122 85 494 15012 19581 19717

1001 328 955 4879 23902 19634 610 700

30 6 l7l I 421 400 32 6 1249 I 1560 1328 16 27 754 t97 1139 1068

677 h21 n6 rt73 5224 l8 t2 105 6 23 223

NA NA NA NA 0 0 II t8 198 0 304 299

43 Yes 0oo No

48 No -171 Yes

-loo No 0oo No

37oo Yes 630o No -lYo No 18 Yes

-t5 No 5oo No

20oo No 60o No

54oo No 0oo No

Zio No

88oo

70oo

500

55oo

Los Angeles Medera Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nepe Neveda 0renge Placer Plumes Riverside Sacramento San Benito Sen Bernardino San Diego Srn Francisco + Srn Joequin San Luis Obtpo Sen Mateo Senta Barbara Srnte Clara Santa Cruz Shqsta + Sierra Siskiyou Solano + Sonoma Stanislaus Sutter Tehema Trinity Tulrre Tuohunne + Ventrre Yolo Yuba

307991 28703 ln24 ln24 16727 806

il5 0 410 5

ln24 In24 604 38

ln24 ln24 ln24 In24 ln24 lln24 4395 IM

30931 I 10597 15380 1686 ln24 ln24

167747 488 12l60l 1308

ln24 ln24 120543 846 157686 7390 21517 3389 44042 4685 8136 325

2875 689 18657 T3 63156 1310

7665 13t h24 ln24

68 0 h24 ln24 34352 285 15917 4t2 25595 104

1718 303 ln24 b 24 In 24 ln24 Iurt24 ln24 2360 7

6[617 818 6500 50 h 24 ln24

15095 12317 364105 78089 ln24 ln24 ln24 225 225 27

498 74 I t2 18118 18M9 5 0r 0 tzL 0

50 030 0 495 428 h24 h24 In24 5898 5t9E 4000

149 5 354 8825 9975 eAsz ln24 h24 ln24 2009 zxlg ln24 h24 ln24 12905 12905 19892 ln24 h24 ln24 5766 5766 3896

I69 u0 656 544t 522r 7769 3A92 0 0 331169 300296

388 103 49 5104 2271O 15767 h24 ln24 h24 523 523 2amp 1626 ln21 454 30347 200662 175016 1027 5A7 43 2590 127076 109077

ln24 In24 ln24 1597 1597 1809 2175 932 ll14 9625 134135 146210 4351 242 1626 29706 203001 162263 23U 830 83 27455 28AM

5t2 t62 1609 1691 52701 46791 4t0 amp t97 5279 14411 13738 6 In 21 38 0 30130 30228 5ll t47 86 l6 20130 19734

1039 567 47 195 56J14 98194 176 386 138 I154 8871

In 24 In 24 ln24 3340 3340 1652 0 80 0 76 76

ln24 ln24 ln24 2812 21812 2887 247 79 6t 1064 36(88 26353 276 138 rr03 295 r8241 158M u2 t62 336 405 2t177 24551

50 t9 245 55 2Je0 1627 ln24 ln24 ln24 189 1t9 2t5 ln24 h24 ln24 92 92 98 ln24 h24 ln24 583 583 750

57 t62 248 2635 2367 1313 1325 166 sJ03 10942 NA

150 50 50 0 6800 6774 ln24 ln24 ln24 898 898 682

79 Yes 88 No 4oo No

100 No l4oo No 32oo No

5oo No No

-549o Yes 32oo No 4 Yes go No

3l7o Ycs 50 No 13 Yes 14 Yes

-l3oo No -9 Yes 20Yo Yes 4oo No I l Yes 57o Yes 0olo Yes 2oo Yes

-48Yo Yes -99lo Yes 5loo No

0oo No -3 No

27oo No l3oo No l3oo Yes 32oo No

-l4oo No 7 No

-29Vo No l0oo No

- Yes 0oo No

24Vo No

40

70o)o

680o

NA

60ao

94oo

5oo

45oo-

75oo 27oo

563oo 80

96Vo NiA

6D0o

683

Totals 1723599 69942 45708 I1100 12839 176274 2040072 1526935 25oo 20 Y 37 N 6150o

THESE TOTALS ARE INCOMPLETE AIID REPRESENT A SIMMARY OF FI-JRNISHED DATA ONLY NANotAvailable orNotApplicable 0 = Zero - =No Rcsponsc to This Item

+ 1993-94 data no data provided for 199G97 t 1995-96 data no data provided for 1996-97 + CountyAssessorlRecorder CountyAssessorRecorderClerk

Page 13

A Repoa on Budgets Ilorkloads and Assessment Appcal Activities 1996-97

TABLE

BUSINESS PROPERTY WORKLOAI DATA (Including Agricultural Businesses)

TOTAL Number Annual Property Nrunbcr Business Vessel

of General Certificated Direct Field Racehorse Statements of Property Property Boats Aircraft Aircraft Billing Appraisals Tar Rehrrns (Ercept 16) Others Asses$nents Stetements (r) 0t G) (4) (s) (o o) (8) (e) (10)

Ahmeda Alpine i Amador Butte Celeveras Colusa Contre Coste Ihl Nortc EI lloredo Fresno + Glerm Hunrboldt Imperial IrryoKern Kings Lake rt + LaSSen Los Angeles Mrdera Marin+ Mrripose + Mendocino Merced Modoc Mono Monterey Nape Nevada Orange Plecer Phmras Riverside Srcremento Srn Benito Sen Bernardino Srn Diego San Francisco + $an Joequin Sen lrris Obispo San Mateo Sante Barbara Senta Clara Senta Cnrz Sheste + Sierre $iskiyou Soleno + Sonoma Stenisleus Sutter Tchame Trinity Tulare Tuolumne + Ventre Yolo Yuba

14483 863 -r5 0

954 70 3064 265 1473 53

743 130 27491 567

499 38 4499 339 6878 657

444 138 4091 168 1639 169

525 69 3956 984 2030 128 6761 130

560 44 57715 4409

1983 120 2235 205

470 4 I700 179 1503 22r

333 35 237 3l

6M3 356 1936 269 2614 235

30807 945 622s 389 I416 66 3633 1395

17420 588 639 t76

14892 163I 14694 21 l8 2045

10267 337 8698 396 432r 42t 6516 506 9454 1206 2758 274 5757 285

136 5 788 125

3533 186 I ll l2 484 5287 272

974 l7l 1508 96

753 30 5869 474 179l 196

17675 843 1360 I70 2269 ll0

t7 8260 5317 0 0

3t8 138 139

0 0 0 0 0 75 0 6251 0 2 137 t47

1437 T2 3306 - 400 100 30 NA 2 335 329 t 248 184 I 2588 1800 00 220 - 253 0 00 27

788 96amp4 22099 00 800 0 6002 1548 04 147 0 725 1100 0 2343 1493 00 83 l 525 r50

In 2 3800 0 871 781 0 2117 6 t70 3454

NA 2973 1700 - 427

12 6205 5591 19 6902 641 0 270 180

In 7 5767 7969 27 5512 l0930 - 25428 4869 0 6085 NA 4 4651 1248

27 4587 I824 t20 3387 15 1368 2510 0 3305 67r 2 182 I042 076 t3 0 22M 230

500 0 550 NA | 1622 3433 00 328 030 50 0 369 34 2 Inl 5961 00 0 3 4218 NA

0870 1060 0 0 360

150 23933 tr ffi i 1259

7160 0 I 774 r65 0 2302 0

201 17603 0 1356 0 2 2851 2amp

t62 25687 5 2800 I 5237 468 0 3296 1900 0 1968 0

29 13265 7lw 2 NA 2381

lu2 188 2 1128 0

4854 130475 I3095 l9 6131 0 9 3746 0 0 631 0 0 6015 0 7 8017 0 I In 8 886

u9 277_

NA I1334 26 3189 0 l6 2403 t44 l3 103263 0 35 3393 0

I 1700 1224 19389 0

507 30841 16561 I 2234 NA

437 24000 563 54578

14169 87 12973 2473

145 7969 0 l0 7343 386

300 10484 L228 5 75136 315925 4442 0 0 6515 NA 0 543 0 2 1689 0

l0 6700 23 10823 10 9132 0

8 5934 685 I 2214 2t 1 158 0

l7 13768 NA 0 1339 0

l5 18992 98 I 2800 290 0 2414

53221 250 79

2739 i 10628 26 0 3250 0

52II3 7l 2179 r03 9392 4

36702 25 3887 9968 ll6 7670 0 2995 0

298r5 0 4761 9174 1761 0

330079 4550 9053 NA

13745 915 we6 0 9719 69

I3584 0 IJst 0 I870

22333 NA 7072 0 7535 3

13Ei499 3525 l47ls I 3510

37449 0 73tfi9 778 3500 0

s4696 74 88422 I580 46lll 127 3222 NA 23lll 265 Itgl9 NA 22433 25

l2l2t6 11455 0 137t3

773 0 5038 0

10929 250 229y2 It757 l0 8100 5

3920 0 1345 0

260e1 NA 3J32 0

4rt44 177 6s5r 6l 5153

Totals 350277 2481I 976 211222 t032ll 9908 739050 90494 1518939 129U

THESE TOTALS ARE INCOMPLETE A]-ID REPRESENT A STJMMARY OF ruRNISHED DATA ONLY NA =Not Available orNot Applicable 0 = Zero -No Retponse to This Item

+ree3-e4tf h1[T1ffi13-ffiTiaifi ltnlrorree6-e7

I

Page 14

A Report on Budgcts Workloads and Assessment Appeal Aotivities 1996-97

TABLE I (CONTINUEIT)

BUSINESS PROPERTY WORKLOAI IATA

Total Audits Current Audits Audits AUDITS Carried Audits Audits Audits Carried Year Completed ffaived COMPLETED Over to (4 yrs) Ilue Assigned Over Audits f99i-96 1995-95 amp WAMD 1996-9(ll) (12) (13) (14) (Is) oo (17) (1t) tle)

Alemcda Alpine Amador

1534 2

43

414 I

It

2il 0

30

27 0

652 I

4I

664 0

39

26 0

590 0

39

0 I

Butte u2 24 0 88 I12 46 6 52 60 Calaveras 23 6 0 4 IO 6 0 6 4 Colusa 102 28 10 l4 52 42 0 42 10

Contra Costa 539 22t 3 t2 236 252 4 256 0 Del Norte 31 4 0 6 t0 6 0 6 4 El Dorado 134 44 9 7 60 28 3l s9 I Fresno + I350 332 255 t2 599 587 t2 599 0 Glerur t2 l0 50 25 85 25 73 60 Humboldt t79 6l 5 66 6l 5 66 0 Imperial Inyo Kern +

22028

669

487

69

2000

0 2l

294

5828

363

680

160

0 0

NA

6E0

I60

0 28

203 Kings frke t + Lesscn

1393724

30lt

8

0I 0

0

0

30t2 t

30

l6

0

0

30 0

l6

0 t2 0

[os Angeles 15554 3353 0 190 35j f223 320 3543 0 Madera 134 100 0 0 100 34 0 34 66 Marin+ Mariposa + Mcndocino

19633

139

196 L

32

0 6 2

0 03

196I

37

0 4

2l

0 I

t5

05

36

196 3

I Mercsd Modoc Mono

256l5t2

740

t2

2LI 5

0 07

95 t

24

95I 5

0 00

95I(

0 0

19

Monterey Napa

437296

t06 5l

6 0

2t ffi

133 rr5

t23 57

5

30 r28 87

5

28 Neveda 198 32 0 0 32 32 0 32 0 0range 4467 1479 0 23 1502 1060 442 1502 0 Placer 104 75 20 3 98 97 I 9E 0 Plumas Riverside Sacramento San Benito $an Bernardino San Diego Srn Frencisco San Joaquin $an l-uis Obispo Sen Mnteo

201503 1325

792151 3492 2011

970 319

11 50

2 240 252

l5358 900 442 198 69

386

0 25 l6 8

30 l4 0 I0

346 126

0 726 400 t74 68

0102

L

586 403 3r

1092 rJ30

630 zffi

70 4t8

0435 274 3l

393 697 432 239

67 432

2 5

t29 0

48 30

82 26

3 56

ffi 403

31ul

1067 514 265

70488

0 146

0 0

651 263 ll6

I 0 0

Senta Barbara 1252 235 15 220 4it0 285 150 435 35

Santa Clara Santa Crw Shasta Sierra

3762 292377

0

677 38 9l

0

104 0 2 0

34 96 t3

T

815 134 r06

I

809 73 96

I

6 0 0 0

8t5 7396I

0 6l l0 0

Siskiyou Soleno +

32374

2A80

00

00

20t0

l5 60

0 l0

rs 70

5

l0 $onoma 886 164 0 3l 195 153 l4 r67 28 Stanislaus Sutter

640154

r45 30

0 0

5

17 150 47

145 M

5 )

150 46

0 I

Tehama Trinity Tulare Tuolumne + Venhua Yolo

470

493 58

715 400

t35

146 8

145 r00

t00

47 0

NA 50

I 3

l5 6

259 30

24 t

20t l4

fi4 1t0

230

145 7

164 r65

I 0

t5 0

135 l5

24 0

160 7

zw 180

0I

48 7

r05 0

Yube 191 3l 0 4 35 33 0 33 2

Totels 497t4 I1631 979 3503 16113 12007 1972 13979 2200

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FURNISHED DATA ONLY NiA Not Available or Not Applicable 0 = Zero - = No Response to This Item

+t 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAsscssorRccordcrClerk

Psge l5

SECTIOT ry

ASSESSMEhIT APPEALS

STATISTICS

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE J

DISTRIBI]TION OF ASSESSMENT APPEALS BY PROPERTY TYPES (f 99697 Fiscal Year)

Number of Percentage Numberof Number of Number of Numbcr of Bruiness Number of TOTAL Number of Chlngp Residential Corrunercial Industrtal Bural Property Other NUMBER OF Appeals From Appeals Appcals Appeals Appeals Appeals Appeals APPEALS Fitd I995-96 Ftled Filed Filed Filed Filed Filed FILED 199$96 to96-97

(8) (e) fl) (2) (3) (4) (5) (6) (7) Almeda 12L79 2270 934 75 E09 148 16415 11280 455oo

Alpine 0 l6 0 0 0 0 16 l6 00 n Amador 37 30 t2 l0 I 92 143 351Vo

Butte 308 226 363 Calavems 5 I 3 5 I 18 26 -308

Colusa 0 tl 4 6 0 8 29 29 00

Contra Costa 6783 652 147 49 455 0 8086 5393 49fo n Dcl Noile 6 0 0 2 0 l0 l7 412oo

El Dorado 1r3 79 l2 l6 2L 8 249 257 -3Loo

Fresno 1013 309 89 96 2t2 ll3 1832 2077 -l187o Glenn I l2 I 2 16 52 -692oo

Humboldt 49 44 19 t7 39 33 20r lt7 L360o 4750o lmpertat 4E 43 9 7t 27 0 205 139

n -7190o Inyo ll 0 I 0 16 57 4lloo Kern + 1923 996 156 94 306 347S 2462 433oo Iffng 4l 93 5 2 l4 t7 172 120

a 00olo Lake r 43 l4 0 0 5 64 64 l3 538olo Lassen I 4 0 l5 0 20

1120 Los Angeles 73717 23871 NA NA NiA LL772 109360 93305 284oo Madera r02

JJ 43 t1 36 0 t3t 99z t0fo Marin + 795 125 7 3 lll 53 II00

l1 545oo Maripoca + 5 3 0 0 I 8 11 na l -237oo Mendoclno 2E t 38 t03 135

1057oo Merced 2t8 In t Lr l In l In 1 In l 288 140 6 5667 Modoc t 3 I 33 I I 40

a( 37 -3240o Mono In l In l In 1 In l In l 25 -Lfo Monterey 261 t21 26 t6 t8t t9 624 636 190 Napa 237 133 ln2 lnz ln2 0 370 3Il

385 960o Nevada l7l 172 0 0 65 I4 422 1 -51oo Omnge 21629 4485 [409 187 3183 308)5 32547

55sYo Placer 1766 206 0 0 r0r 20 2093 1346 t7 -294oo Plumls 6 4 0 2 0 0 t2

-123oo Riverside 17298 4380 0 451 464 464 23057 26289 -t340o Sacnmento 4541 960 490 85 290 3r0 6676 7707

54 74oo San Benito 7 10 5 2l 3 2 50 6756 287oo San Bernardino 6637 878 568 438 174 8695

-275oo San Diego 14408 1870 1053 424 957 6l 18773 25910 -143oo San Francisco 1107 457 62 0 r39 66 1831 2136 165oo San Joaquin 1I84 397 ln2 53 104 57 1795 1541 -51 $an Luis Oblspo 86 90 t9 7 l9 I 222 214

3007 09 $m Mateo 2249 433 In2 In l 305 48 3035 ( 943 34s Ssnta Barbara 857 175 47 36 r05 1212

6625 6490 2loo $anta Clarr 3618 1662 h2 In 2 1258 87 539 Snnta Cnrz 155 99 8 17 35 0 314 204

0 191 207 -77oo Shasta + 30 lI3 3 2 43 6 3 r000 Sierra 2 0 0 3 I 0

22 2r 48oo Siskiyou J 5 0 0 6 157 1361 10t6 253oo Solano + 886 242 16 t5 45

2693 1833 46Po Sonomn 58 0 I152 1180 -24oo Stanishus 778 183 60 71

l0 389 92 3228oo Sutter 235 26 I 6l 48 tra

0 464 20091 Tehamr 454 4 3 3 0 2 0 9 It -182oo Trinity 3 4 0 0

NiA 5s6 726 -262oo Tuhre NA NA NA NA NA l5 0 57 69 -t74vo Tuolumne + 5 30 5 2

NA 6420 7176 -105 Vcntura NA NA NA NA NA 57 0 304 384 -208oo Yolo l6 208 h2 n

0 51 39 308olo Yuba l4 18 I 8 l0

6620 17205 262104 24663t 6-SYo Totals 175775 46024 5041 2082

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF zuRNISHED DATA ONLY NA = Not Avrilable or Not Applicable 07ro - No Response to This Item

lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + County AssessoriRecorder County AssessorRecorderClerk

Prge 16

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

I

TABLES L amp M ASSESSMENT APPEAL ACTTVTIY

These tables provide data on what action was taken on assessment appeals during the I 996-97 fiscal

year Table J indicates the assessment appeal activity that occrured during the 1996-97 fiscal year on

appeals that were filed for that yeil Table K indicates the assessment appeal activity that occurred

during the 1996-97 fiscal year on the appeals that were filed for prwious fiscal years and carried over to 1996-97 The number of appeals resolved is separated into seven categories appeals withdrawn no

shows (tarpayers not showing up for hearings) invalid appeals stipulations and appeals heard where

the assessments were reduced sustained or increased Any appeals filed but not resolved are carried

over to the next fiscal year

The purpose of this table is to indicate the appeals workload not only during the 1996-97 fiscal year

but also the workload that is carried over to the next fiscal year In 1993-94 only 46 percent of the

appeals filed in 1993-94 were resolved the same year However in 1994-9556 percent of the appeals

filed that year were resolved the same year fuid in 1995-96 60 percent of the appealed filed were

resolved during that year However in 1996-97 only 31 percent of this appeals fild were resolved

during the year Of those resolved in 1996-9742 percent of the appeals were withdrawn and 36

percent were resolved by stipulations (assessor and taxpayer agreeing to a value) Only 9 percent of those appeals filed and resolved in 199G97 went to hearing

Notes Total number of appeals filed (Column 1) is taken from data in Column of Tables J and K Column 9 is the sum of Columns 2 tlrough 8 Column 10 is Column 9 zubtracted from Column 1

TABLE N IruR-ffiER OF APPEAIIS BOARIIS AND ffiARING OFTICERS

This table provides data on the number of boards or hearing officers which hear property tar appeals

for each county To handle the increase in property tamp appeals for 1996-97 changes occurred in the

Counties of Los fuigeles Maripos4 Orange San Francisco Santa Clara and Sonoma The City and

County of San Francisco added a second appeals board Los fuigeles County increased the number of hearing officers from 24 to 29 Mariposa County increased the nirmber of hearing officers from 3 to 5

Santa Clara County doubled its number of hearing officers from I to 2 On the other hand responding

to a decline in appeals file Orangg Sacramento and Sonoma Counties reduced the nunrber of hearing officers

Notes Column 1 indicates whether the county board of zupenrisors sits as the county board of equalization column 2 lists the number of assessment appeals boards and column 3 lists the number of hearing officers appointed by and separate frorn the assessment appeals board

TABLE O DEMOGRAPHCS

This table compares counties by size We chose three different definitions of size population gross

budget and total roll units The population figures were supplied by the Demographic Research Unit

xt

ofthe CalifomiaDepartment of Finance and are estimated as of January l 1997 The purpose of this

table is to give an overall view of which counties may be comparable in terms of resources and

workload

TABLE P WORKLOAD INIICATORS

This table provides some workload indicators of an assessors office The workload data from Tables

F H and I when used in conjunction with the data on staffing levels in Tables D and E provide

various indicators of the efficienry of the assessors office We did make staffing adjustments for several counties For example several counties reported no business property auditors on their staffs

However their business property assessments and mandatory audits are being completed To these

counties weuro allocated a quarter position In addition the position of assessor is a working position in

some counties (ie the assessor also completes some of the real property or business property

assessments) The following counties indicated that the assessor handles some of the real property or business properly workload Alpine Butte Calaveras Del Norte Glenn Inyo Kings Lasseq Los fuigeles Mendocino Merced Plumas San Mateo Sierra Solano Teham4 Yolo and Yuba For these countieq we allocated a quarter appraiser andor auditor position as was indicated on the

questionnaire We did not include any positions hired by AB 818 funds as the purpose ofthese funds is

to reduce the backlog of work

Please note that the data we requested in our questionnaire may not represent the entire workload of an

assessors office In additioq some data that we did request were not available in certain counties

Thus the figures and totals are incomplete in that they represent a comparison of furnished data only

We caution the reader to note that the data used in this table may not accurately represent the actual

workload of a real property appraiser or business property appraiser For example reductions in

assessed values due to decreasing real estate values (Proposition 8 assessments) may be done en masse

by computer On the other hand each disaster reassessment requires individual attention and probably a field inspection

Notes Column l number of real property units worked is the nrm of the total transfers (Table H column 3) new assessments resulting from permits (Tahle H column 6) construction discovered

without permits (Table H column 7) units affected by misfortune or calamity (Table EI column 8)

properties affected by eminent domain (Table E column 9) the nurnber of claims filed for Propositions 6090 110 (Table FL column l0) property splits (Table H column 16) new subdivision lots (Table

tI column l7) roll corrections (Table tI column l8) assessment appeals (Table FI column 15)

Proposition 8 (Table H column 25) and properties that are annually reassessed (Table II columns I I through l4) Please note that the data for Proposition 8 assessments were reduced for those counties

that indicated they do a percentage of these assessments by computer (thus it is not a personnel

workload item) Column 2 the number of appraisers is the sum of real property appraisers from Budgeted Permanent Positions (Table D column 2) and Budgeted Temporary Positions (Table E

column 11 The number of units worked (column l) divided by number of appraisers (column 2)

equals the nurnber ofunits worked per appraiser (column 3)

xll

Column 4 the number of unsecured units worked is the sum of the total business property assessments (Table I column 7) the mandatory audits completed (Table I column 16) and the number of business property appeals filed (Tables J and K column 5) Column 5 the number of appraisers is the sum of auditor-appraisers from Budgeted Permanent Positions (Table D column 3) and Budgeted Temporary Positions (Table E column 2) Column 6 the number of unsecured units worked per auditor-appraiser is column 4 divided by column 5 the number of auditor- appraisers

Column 7 is the number of property splits (Table H column 12) divided by the number of drafting personnel (Table D column 4 and Table E column 3) Column 8 is the number of new subdivision

lots (Table H column 13) divided by the number of drafting personnel (Table D column 4 and Table

E column 3)

TABLE Q

In this table the workload indicators provided by Table P are sorted in descending order by the number

of units worked Please note that the data we requested in our questionnaire does not represent the

entire workload of an assessors office

The statewide average number of units worked per appraiser is 28188 Ten counties out of 58 are

above the statewide average The statewide average number of unsecured units worked per atrditorshyappraiser is 30835 Thirly-four counties are above the unsecured statewide average

Notes Please see the Tahle P Notes above for a description of unit worked

TABLES R-V These next five tables compare the workload staffing ffid budgeting figures to counties of similar size We determined similar size based primarily on the number of total roll units

We realize this is not the only size comparison that can be made However this appeared to be the

most efficient comparison that could be made without separately analyzing the physical and economic

features of each county

We inserted blank spaces between groupings to distinguish counties of similar size In addition we placed Los Angeles County in a category of its own Because of its size we chose not to compare Los fuigeles County to any of the other 57 counties in California

TABLE R TOTALBUDGET RqLL UNITS ANI ROLL VALIE COMPARISON

The first area of comparison that we made was of total budget roll units and roll value to staff members This was done to establish a broad overview

Notes The total staff figures in column t are a compilation of Tables D and E ftudgeted permanent

and budgeted temporary positions) The gross budget total roll units and total roll value figures came

xlll

from Tables A and F Column 3 Budget per StaffMember is column 2 (Gross Budget) divided by

column I (Total Statr) Column 5 Roll Units per Stafr is column 4 (Total Roll Units) divided by

column 1 Column 7 Roll Value per Stafi is column 6 (Total Roll Value) divided by column L

TABLE S COMPARISON OF AIIMIIISTRATIVE POSITIONS

To compare the levels of administrative stafHng used to manage assessors offices in Californi4 we

compiled the data presented in Table R We carrtion the reader to take into consideration that the

staffing classification used in this report was reported by the counties Counties do not all count

staffing the same way

Notes Column 3 Staff per Administrative Positioq is column 2 (Other Statr) dMded by column I

(Assessor and Other Managers) Column 5 Roll Units per Administrative Position is column 4 (Total

Roll Units divided by column 1

TABLE T nrAL pnOpUnry WOnrgOAD COI1fiARISOU

This table compares those elements relevant to the real property appraisal staff Other items are also

worked by the real property appraisal staff (such as appeals etc) These items were not included due

to annual fluctuations In addition we did not make comparisons of appraiser experience education

and training or ability These are all items that could atrect the productivity of the appraisal staff

Notes Column 2 Real Property Appraisers is a compilation of Tabte D column 2 and Table E

column I Column 4 Appraisers per Secured Roll Units is column 3 (Secured Roll Unit$ divided by

column 2 (Real Property Appraisers) Column 6 Transfers per Appraiser is column 5 (Total Transfers

divided by column 2 Column 8 New Construction per Appraiser is column 7 (New Construction

Units Appraised) divided by column l

TABLE U BUSINESS PR9PERTY WORKLOAP COMPARISON

This table compares three major functions of a business properly valuation unit performing mandatory

audits processing business property statements and valuing all business property accounts

Notes Column 2 Business Property Appraisers is a compilation of Tables D and E Budgeted

permanent and Temporary Positions Column 4 Assessments per Auditor is column 3 usiness property Assessments) divided by column 2 Column 6 Mandatory Audits per Auditor is column 5

(Mandatory Audits due) divided by column 2 Column 8 Property Statements per Auditor is column

7 (Property Statements) divided by column 2shy

xlv

TABLEY CLERICALIY9RKLOAD CoMPAB[qoN

This table compares three categories ofthe assessors clerical staffing in comparable counties

Notes Columns I and 2 are a combination of the applicable columns from Tables B and C Budgeted permanent and Temporary Positions Valuation Staff (column 2) includes both real property

appraisers and business property auditor-appraisers Column 3 Valuation Staffper Clerk is column 2

divided by column 1 Column 5 Roll Value per Clerk is the total roll value (column 4) divided by the

clerical staff(column l) Column 7 Roll Units per Clerlq is the total roll units (column 6) divided by

column l

)ff

SECTIOhI II

BIJDGET AItD

PERSOhIIEL STATISTICS

A Report on Budgets Workloads ond Assessment Appeal Activities 1996-9

TABLE A

BUIGET DATA amp COSTS OF SELECTEI PROGRAMS

oo ooCost of Salaries Serryices 1996-97 1995-96 Ctrange 1994-95 Change

and From Other Other GROSS Gross 95-96 to Gross 94-95 to lilages Depts Costs BUDGET Budget 96-97 Budget 95-96(r) (2) (3) (4) (s) (6) (sl (t)

6 Alameda s9357929 $1195378 $525571 $11078878 $10477616 5oo $9816934 0 104406Alpine 69930 0 19210 89140 89140

456409 $Yo Amador 458609 230U 71714 553407 454496 l8 0oo 1839598 60o Butte 1531036 134113 278381 1943530 1952408

-160oCelaveras 695869 0 4301I 738t80 7001 I l 5oo 815315 t l 508597 0 56666 s5s363 565263 0oo 500301 Colusa

5 79L9755 -Loo Contra Costa 6914791 1100840 248963 EJ64594 7862704 L60o 401322 2 Del Norte 363674 68797 57786 490257 410206 4 2271928 -80o EI Dorado 1793324 267942 135403 2196559 2112913 4oo 6241946 20o Fresno + 5842867 696205 133260 6672332 6380200

l0oo Glemr M2606 442606 400496 3oo 1420746 -LsVo Htmrboldt 1060834 70356 139799 u70989 123590

ll18280 Ooo 1077748 40o Imperial 809766 0 308514 1118J80 716A73 -3 761859 Do Inyo 558468 0 134561 593029 6030164 4to 6358902 -50o Kern + 5269477 703703 325532 61987t2

1122871 4oo 1079338 40o Kings 891607 181493 96230 I159330 Lake + 843A25 14228 25870 883523

18485 3717W 369833 lYo 355509 4VoLassen 353217 0 -loo 85648000 -70o Los Angeles 61818000 7908008 9375992 79102000 79913000

NA llooooo 914489 llao 921448 -LooMadera 1100000 NA -2oo 3799609 -34 Marin+ 2575515 38679 172008 27t6202 28y2405 5oo 538374 -14 Mariposa + 358376 0 138336 496712 4735W

0 s7268 1026566 1002515 2 971118 30oMendocino 969298 5oo 1813562 -10 Merced 1365151 204500 1569651 1641628 lloo 286612 5 Modoc 291715 0 44000 335715 300220 6 452500 -6yo Mono 372095 0 82609 454704 426143

31330t8 3084563 2 29L9149 50oMonterey 232L322 543896 267870 1052548 5oo 1006383 4Vo Napa 1030282 46700 30951 1107933 1556493 0oo 1556493 0 Nevada 1413381 t46A76 1559857

17781I I7 loo 17405039 2 Orange 12996526 1809967 3129616 [7936109 3540633 5oo 3251473 80 Placer 3158829 8748 542W0 3710417

434821 60o 434821 0ao Plumas 399716 41510 21850 463076 29 10139318 -100o Riverside 8294848 2016543 2737295 13004t686 9J56603

30o7701650 324776 1246856 92t3282 9283067 OVo 9598486 Sacramento 55t1t0 532505 5oo 490615 8San Benito 520380 37800

7137059 501076 740535 837E670 8153857 3oo 8120605 00Sen Berrrardino 13517485 Ooo 14170540 -50oSan Diego 12811500 762956 13574456

San Francisco + 0 1863004 68229E9 6302208 8oo 5893468 60o4959985 SanJoaquin 3773708 82009 48727t J42988 4159861 4oo 41524A8 00o

3371858 328586I 3Vo 3058315 70oSan Luis Obispo 3088486 138397 144975 San Mateo 66L3927 932431 847854 tJ94|212 9404291 -l2oo 11476367 42Santa Barbare 3418124 253412 728276 4J99812 4180478 5 3840285 BVo

14079650 301355 593659 14954664 14655016 2oo 15493541 40oSanta Clara 1895983 1789737 6 1885767 -5ooSanta Cnu I532588 0 364395

13s348 1999t62 L954207 2oo 1934728 looShasta + 1697988 166626 30l0o4 292234 3oo 274528 60oSierra 281544 1300 18060

104t924 954132 9oo 920749 30o Siskiyou 895717 50000 103207 1701168 391636 I19515 23t2319 2310133 4oo 2409848 4Vo

Solano + 4604198 4625753 Ooo 4A07168 5oo Sonoma 3634097 332506 637595

2712032 180188 176064 3068J84 2570-033 l60o 3103944 -ZloaStanislaus ltu5ry 50o 891029 13Sutter 838594 135529 109036 -fF-tslft7-6tf7H1 582304 l5oo 589266 loo Tehama 587182 0 94562 Trinity 133796 3500 49897 187193 184889 loo

2854325 -loo 2812864 looTulare 2230A72 381944 223680 2t36096 2ooTuolumne + 500120 0 946y3shy 594763 687258 -160o 674003

6ltsSoo 6312600 4oo 6140200 3oo Ventura 5r02100 981I00 1063ts2 1008827 5oo 1146328 -l4ao Yolo 972133 24631 67088

556565 635300 3oo 612500 4oo Yuba 602945 0 53620 -s26748172 3oo $276663867 Totals s223858025 S22257506 $29055863 $27511394

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMIvIARY OF FURNISHED DATA ONLY NA Not Available orNotApplicable 0 = Zero - No Response to This Item

lgg3-94 data no data provided for 1996-97 1995-96 data nro data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRccorderClerk

Page I

A Report on Budgets Wortloads and Assessment Appeal Activities 1996-97

TABLE A (CONTIIUED)

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Other Income froperty

1fi6-97 Sersices Fees for Fees for Supp Tax Gross to Other Map Propeffy Copies Admin Budget Depts Sales Details amp Info Fees

(9) (r0) (1r) (r2) (13) (r4)

Eremption Progrrm

Other Costs by Other ($cc NET Included Corurty Internal

Applndlx l) BUDGET in Budget Depts Services1S (1O (r7) (r11 (le)

Alameda Alpine Amador Butte Calaveras

Colusa Contra Costa Del Norte EI Dorado Fresno Glenn Humboldt Imperiel Inyo Kerrr + Kings Lt[E t + Lassen Los Angeles Madera Msrin+ Mariposa Mendocino Merecd Modoc Mono Monterey Napa Nevada Orange Placer Plumns Riverside Srcmmtnto San Benito San Bernardino Sarr Diego San Francisco San Joequin San Luis Obispo Sen Mateo Santa Barbara Santa Clara Santo Cnrz Sh$ta+ Sierra Sisldyou Soleno+ Sonomo Starnislnus Sutter Tehama Tdnity Tularc Tuolumne + Venture Yolo Yuba

$1107tt7t $401 $26t43 $23882 $63897 s3722243 $3653 $7737959 - $799687 539571 t9140 0 2628 00 0 0 t6512 NA NA NA

553407 276 3532 4254 282 545063 1943530 0 16000 hll Inll 530000 5000 lp92ft0 87854 0 76585

738tt0 0 1010 00 128413 0 609457 NAOO565J63 0 0 00 0 o s6sJ63 000

8264594 22926 35218 - 85594 530000 78845 751201r 382674 728255 286090 490257 0 0 00 0 0 490JS7 NA NA NA

2196669 1350 15190 475 762871 385 1416J98 69300 262901 66t232 123343 38712 284 1000 1785689 - 4723304 212771 65582t 56000

442606 300 3goo 438506 1270989 ln 13 17988 894 I1538 282664 265722 592183 NA 70356 NA 11rtJ80 93 3177 1968 740 55000 11577 1045725 000

693029 0 1160 00 0 7647 689J22 00063etIt2 4577 16709 11479 5276 1005297 7685 52476t9 52447 l610 70940

Il69J3o 0 2000 1000 64000 328751 - 173579 163902 8ampI523 5380 8972 I11530 7$7gt NA NA NA 3102 0 4721 0 Inlt 33000 0 3339t1 NA NA NA

79102000 64000 207596 32999404 45t3lr000 - 5096000 1100000 0 6950 100 356 NA NA 1089J75 NA NA NA 27t62O2 NA 14676 18564 6296 738352 8550 1999764 NA NA NA

496712 0 4000 000 0 492712 000 r026566 0 5633 135 72732 17185 1168 989713 1569651 L0230 21o42 - 153tJ79 N 204500 NiA

335715 14000 In 15 In 15 In 15 In 15 3358 3r8J57 NA NA NA 454704 1265 453439

3133088 4000 00 634136 0 2494952 NA 5296t6 30000 1107933 0 5000 6275 500 0 55856 1028J02 33300 1559t57 0 2660 5600 242 0 4003 1547J52 NA NA NA

I7936109 30163 82582 1346380 126322 16J50562 5l1586 1788139 922124 3J10417 20593 17414 30379 0 923717 o 27ltJt4 96994 0

463076 500 - 462576 41510 i 1304t6t6 23687 10242 1030 217142 4031813 6434 875u7t 1474064 et3282 In 15 In 15 In 15 In 15 3153580 82336 6037J66 206204 8t6704 650193

5581t0 - 4000 144000 4100 4060t0 NA NA NA tJ78670 95000 165000 3I000 1437600 - 6650070 303082

13574456 NA 29495 77565 13lB75 NA 13J35421 25775s 794180 6t22889 0 2207 4107 0 0 o 68t6675 0 0 0 4J4tgtt 28000 - 43149tt NA 82009 NA 3J71858 0 11538 0 20430 0 53206 32866t4 37595 NA NA t394212 0 0 3375000 50000 2450000 o 2slg2l2 350330 4J99t12 -16060 10420 NA 19862 I104515 196287 30947t8 NA L92654 83420

149646U 0 13891 91925 4944 5433580 390050 9030J78 606909 221796 825991 r896883 0 In 15 In 15 In 15 5I9545 35320 1342017 248498 1999862 58444 3100 000 8000 360588 109 1562521 NA 84006 NA

30r004 1400 3917 0 0 29000 0 266687 3000 0 0 1l48924 0 8475 0 In lt 2532 0 lo37gr7 NA 50000 02e12$$ 121000 10325 53289 Intl 95936 31562 19ooJo7 NA 193745 4604198 0 28714 62520 NA 120000 - 4392964 306tJ84 5000 4000 l3t2E 398260 - 2U7196 - taotgi 1083159 0 4601 2500 0 0 5683 1070J75 - I10428

681744 6000 98000 - 577744 00 0 1t7193 0 738 r55 5s NA 272 tt403l NA NA NA

2t36096 0 6678 500 1000 65230 2J626t8 NA 271888 NA 5947fiI 0 2015 00 0 9988 582760 00 0

61t3500 0J Orttv 8000 133I500 50000 4J94000 1063t52 - 892 17988 In 12 539875 10511 4944E6 27961 656565 o 5ooo 300 3000 132000 o 516J65 NA NA NA

Totals $27511J94 $540410 $829775 $3954410 fi726626 $33834123 $34541975 3200644075 S2552546 $15024995 $3845714

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FI-IRNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - No Response to This Item 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessorRecorder County AssessorRecorderClerk

Page 2

A Report on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE B

AB E18 FUNDS

Contract with Dept of

Finance (t)

Amount of funds Allocated

(2)

Utilization of Funds

Emnlovees Emuloveei Equipment Contractoro (specify)

X Professional Serviceseda Alam Yes $2152429 X e Alpin No

x x x dor Ame Yes 80865x X x x e Butt Yes 362718

109897 x Calaveras Yes X x x x Colusa Yes 53957 x x x X OilRefineryAppealsConsultants Contra Costa Yes 2022000 x

Overtime for Permanent EmPloYeesDel Norte Yes 36203 El Dorado No x Fresno Yes 596024 X

59000 x xGlerur Yes xHrmrboldt Yes 210806 x Imperial No Inyo No

Yes I21 1318 x x xKern+ X x x x Kings Yes 139653

Leke Lassen Yes 54699 x

X X X APPraisalClericalStaffLos Angeles Yes 13451670 x xxx Mrdere Yes 212991 Marin+ No Mariposa + No

x x x Mendocino Yes 160435

Merced No Modoc No x x Mono Yes 45518 Monterey No

265817 x xNapa Yes x x Nevada Yes 234292 Orange No

Clerk of Board Auditor Tax Collector x x Placer Yes 315000 x 80000 x X Door-to-Door Field Inspection Project

Plumas Yes x x x Riverside Yes 2369000 x x x Software Fumiture SuPPlies

Secramento Yes 1554243 x x Training amp Office EquiPment

Sen Benito Yes 90408 x 2[39938 x Auditoi Tax Collector Clerk of Board

San Bernardino Yes x x x San Diego Ycs 5413943 X 3332230 x x x Sen Francisco + Yes xSan Joaquin Yes 818686 X

Yes 736288 x x xSan Luis Obispo x x x San Mateo Yes 2201000x x x Santa Barbera Yes 895894 x

x X Unclassified EmPloYees Santa Clara Yes 2818806

Yes x xSanta Cruz 565000Yes X xShasta + 342399 x x Sierra Yes 7383

Siskiyou No x x Solano + Yes 469207 x xSonoma Yes 1035049

X X Two ClerksStanislaus Yes 866155

x xx Sutter Yes 147436 74000 x X Software amp Vehicle

Tehama Yes Trinity No xxx Tulare Yes 501902

Tuolumne + No xx Ventura Yes 1477800 278309 X X Vehicles

Yolo Ycs 88968 x Yuba Yes

23 4l 23 l3Totals 44 Yes 13 No S50078336 23

OF FTJRNISHED DATA ONLYTHESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMIVTARY - = No Response to This Item Ne = Noi Available or Not Applicable 0 Zsro

r 1993-94 dtrn Jata providea foitggO-qZ + 1995-96 data]o daa provided for 1996-97

+-bounty AisessorRecorder County AssessorRecorderClerk

Page 3

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE C

AB 8T8 POSITIONS (In Person Years)

PERMANENT POSITIONS TEMPORARY POSITIONS

Other Cerffied Aooraisers Other Certified Appraisers -Teaf-ifitrsffiffi Tcch amp TOTAL AdmtuL Drafting Tech amp AdmLL ffiDrafting Mgnt Property Property Mapping Pro Clerical Mgnt Property Property Mepping Pro Clerical STAFF

I

20Alameda i 4 3 0 Alpine

i - 05 25 Amador 4 1000 5Butte

05 0 05 2 Calaveras l 0 d d ori d 075Colusr r 058 0 0 0

t2_ 0000 E2Contra Costa ii I 0 Del Norte 0El Dorado

0 3 0 IFresno 50 irii 0 Glenn 5 Humbotdt ii i i 0 lmperial 0Inyo 00 0 0 4 d l9 Kern+ I Kings 00 I 0

- 0 Lake 15 Lessen 0l 0 05 5003 01 t2 2E9 [os Angeles a

Madera I - 0 Marin+ 0 Mariposa +

025 02sMendocino 0Merced 0 Modoc 0 Mono 0 Monterey 0 Napa

183 Nevada 0Orenge -1 l 0PIacer -1 I Plurnas 0 00012 6 Rivercide 159 t00 00098 188 Secramento 7l I

0 I$an Benito 01 3 4 0 Il 0 l8San Bernardino

12 0020 49San Diego 2t0 2 3 20ll ISan Francisco 0 00064 136San Joaquin 34

0 13Sen Luis Obispo 00 7 2022t 4-29 16 San Mateo 1n 2 l0 Santa Barbara L 2 0100

2051 27 Santa Clara 00 0 l8 _ 22501 73$anta Cruz t

Shesta + I l 0 Sierra 0 Siskiyou 0 4Solano + 20 15 125 Sonoma 52

4 45231 l5 $tanislsus 4Sutter ll0 I l-i LtTehama l9 0Trinity

2 l0l0 4 Tulare 0Tuohmute + i 25Ventura 1ii 0 3 Yolo i 0 Yuba

285 l12 9378 345 55 3477 613 6E243 Totels 0 22358 8r5

THESE TOTALS ARE INCOMPLETE AID REPRESENT A S1JMMARY OF FIRNISHE_D DATA ONLY NA = Not Available or Not Applicable 0 = Zerc - No Response to This Item

lgg3-94 data no daaprovided foi-1996-97 1995-96 data nodatapro-vided for 1996-97 + bountyAssessorRecorder CountyAssessorRecorderClerk

Page 4

I

I

I A Report on Budgets Wotftloads and Assessment Appeal Activities 199697

TABLE D

BI]DGETED PERMAITETT POSITIONS fln Person YesE)

olo oo

Change Change Agressor CertifiedAppralscrs Computcr Other 96-97 9t96 From 94-95 From amp Other Effi Dmfting Andysts Teclu amp All TOTAL Total 95-96 Total 94-95

Mamgers Pruperty Property Mapping etc Pro Clericd STAFF Sttff to 96-97 Stalt to 95-96(rt E) G) 4) (s) (O O G) (e (10) (11) (12)

95227 6 212 62 t70 170 Ooo 18308 -7ooAlameda Alplne r00 0 0l 02 2 Ooo 2 0oo

Amedor 321 I 00 25 95 966 -2oo 95 7oo -2oo Buite 4142 3 r0 t7 4l 42 38 Lloo

Cdaveras 3405 15 05 0 4 r35 135 0oo 155 -l3oo

Colusa t3t I 03 110 l0 0oo 10 0oo

Contra Costa e5014 5 l4 45 12t 125 2oo 126 0 Del Nortr 171 05 0 05 29 9 0oo 9 0oo

El Dorado 3162 3 t2 936 36 0oo 46 22oo Ooo 128 0oo Fresno 441 14 8 l3 57 12t 128

Gleml 330 0 40 010 l0 0oo

Humboldt 3103 I 02 t2 3l 31 Ooo 3l Ooo

n 0oo Impcrirl 783 00 823 23 Ooo 13 I I 0oo Inyo 721 I 00 51r I I 0oo

Ooo Kern 53813 5 ll 31 94 94 Ono 94 Ooo 20 Ooo Kings 273 I 00 720 20

Llker + x82 I 02 621 21 0oo 75 0oo Lssscn 230 I 10 05 75 75 Ooo

l7oo Los Angeles 52 271 106 37 66 49 558 1239 1239 Ooo 1485 0oo Madera 314X 3 00 t0 s2 32 0oo 32

I lolo Mlrin+ 225 22 6 3 375 22 6l 595 loo 535 l8oo Mariposa+ 230 00 410 13 -23oo ll

Ooa 22 0oo Mendocino 392 0l 622 22 Merced 873 02 829 27 7oo 3l -L3oo

Modoc 22I 00 28 I 0 8 0oo

ll 9oo Mono 161 00 312 12 Ooo 0no 49 2oo Monterey 3177 00 20 4t 48 -loo 225 0oo Nape 373 35 00 55 2225 725

Nevada 112 I 4 l0 13 34 32 60o 32 Ooo

14 4oo 305 Orange 58448 15 r 0 r33 300 288 60o

5204 4 26 265 675 65 4oo 65 0ooPlacer 221 I 00 2S 8 0olo I 0oPlumas 32oo 165 l8oo Rivcrside t2 78 l5 7 l0 23 33 17t 135

135 loo 150 Sacramento 85118 5 50 49 136 l0oo 0oo l 0oo San Benlto 14l I 00 512 L2

153 0oo lsX loo San Beruardino r0 60 l0 7 219 45 153 0oo San lliego 1l 69 3l 26 l0 33 99 219 279 0oo 279

0oo 107 Ono San Francisco 73120 t 10 4t 107 107 76 3oo SrnJoaquin 5267 5 47 24 7t 78 0oo

loo San Luis Obispo 8 225 45 3 a2 27 67 58 -loo 67 -4oo 108 4oo San Mqteo 54t14 2 027 17 lo7 ll2

74 -9oo 698 60o Santa Berbtre 9255 4 80 15 67 72 -2oo Senta C-lara ll 44 7 74 r00 243 245 Ooo 250

Santa Cnrz 592 2 03 l0 3l 3l Ooo 318 3Yo

3154 22 00 t4 3t2 402 -5oo 4O2 0ooShastri + 1180 02 00 27 51 57 Ooo 57 OooSierra 2l Ooo 21 0oo Siskiyou 361 3 00 821

Sokno 3145 4 00 935 43 -l9oo 44 -2oo

Sonoma 521 7 6 20 25ffi 55 2oo 56 -zYo1 Stanlslaus 3276 20 15 5s 55 Ooo 55 0oo

-l0oo $oaSutter 763 I 00 719 2L 21 341 I l0 5t5 15 Ooo l5 OooTehama 170 I 00 04 4 OooTrfnfty

Tulare 2237 3 t7 l0 s3 53 Ooo 53 OVo

Tuolurme 341 I 00 312 12 Ooo 135 -l lolo96 l0ooVenfirra 34413 t3 t4 28 106 106 Ooo

25 -8ooYolo 362 I 00 t2 24 73 4oo

342 I 00 55 1S5 155 Ooo 155 OooYuba

1525 ZZl25 179I45 45t57 454806 loo 4827-1 Totslr 28725 14113 497 2249

THEsE TOTALS ARE INCOMPLETE AIID REPRESENT A SIIMMARY oF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zeto - = No Response to This Itern

l9g3-94 data no data provided for 1996-97 1995-96 dala no data provided for 199697 + County AssessorRecprder County AssessorRecorderClffk

Page 5

A Report on Budgets WorkloadS and Assessment Appeal Activities 1996-97

TABLE E

BUIGETEI TEMPORARY POSITIONS (In Person Ycars)

Business

Real Property Appmisers-- - (I)

Property Auditor-

Appraisers - - (2)

Drafting Mapping

(3)

Other TechnicaU Professional Clerical

(4) (s) TOTAL

(6)

Alameda 0

Alpine Amador

00

Butte 0

Caleveras Colusa i Contra Costa

0

000 34

00

34

DeI Norte 0

El Doredo Fresno 06

0 6

Glenn Humholdt Imperial Inyo Kern+

0 0

0

0 0 00

15 052

015

0520 0

KingsLlke + Lassen 0

00

05

[-os furgeles Madera

0 0

0 033

Marin + Meriposa + Mendocino

0I0

Merced 0

Modoc 0

Mono 0

Monterey Napa Nevada 05 0 05

0 0I

0renge Placer

0 0

Plumas 0

Riverside Sacramento 0 0 t

0 I3

San Benito 0

$an Bernardino 0

San Diego San Francisco + 0 0

0 0

San Joaquin San lxris Obispo Sen Mateo

0 0 0

2I 2

6 I)

Sente Barbara Santa Clara 0 r2d

0 I23t

Santa Cruz 0

Sheste + 0

Sierra 0

$iskiyou Solano +

0 037 037 0

Sonoma 0

Stanisleus 0

Sutter 0

Tehema 0

Trinity Tularc

0 0

Tuolumne + 0

Venhre 0

Yolo 0

Yuba 0

Totels 05 4 318 33

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SIJMMARY OF FIJRNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This ltem

+ lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessoriRecorder CountyAssessorRecorderClerk

Page 6

SECTIOT HI

LOCALROLL

WOreOAD STATISTICS

I

i

i

l

i

i

i

I

i

i

I

i

i i

l I

i

i

I I

I

i

I

I

I

i

I

I

l i

i

I

I

i

I

I

i

I

I

i

I

i

I

I

i

i

i

i

i

I

i

I

i

A Rcport on Budgets Workloads and Asscssment Appeal Activities 199647

TABLE F

LOCAL ROLL VALUE ANI STATISTICS

Section 601 Roll o

Fdl Value in 000s

(r

Full Velue in 000s

ROLL VALUE in 000s Unitr (in 000s)

(7) (8)

Alamede Alpine

Amador

s76677625 191616

2115674

$7241330 23060 82771

36691 $25691MNA NA

21197 $2049546

Butte Calaveres Colusa t Contre Costa Del Norte El lloredo Fresno Glenn Humboldt Imperil Inyo Kern + Kings Lake Lassen Los Angcles Madere Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nape Nevada 0range Placcr

8800752 27322L5 L477214

66302789 918238

10318447 29749673

1358042 5398459 5045990 2243174

34855672 3910049 3038166 1239884

474278295 5279262

22961908 106521I 4656M2 7736518

628164 L672427

20605861 9274269 6483741

165537053 L7280657

440314 55937

106309 2939474

43M2 247W|

L726503 57894

423101 630814

41u2 1692227

164653 274955 11196I

31411238 190234 945534 38530

207451 M0457 21591

224948 1102592

394734 207245

11923012 617222

2023 s334NA NA

30745 sl090l932 fi17275

6624 s161931298 $8110221071 s288035243 $1475643399 $954351276 $16602

27322 NA5475 $73I

NA1864 $44565NA s101492

3718 NA9950 $866495I144 91437121500 $74935NA NA940 $5341

L542NA NANA NA

3303 s173752 86205 $432352813592 $848295

Plumas Riverside Sacramcnto San Bcnito San Bcrnardino San Diego Sen Francisco + San Joequin San llis Obispo San Mateo Senta Barbara Sente Clare Santa Cruz Shasta Sierrr Siskiyou Soleno + Sonome Stenishus Suttcr Tehama Trinity Tulare Tuolumne + Venture Yolo Yuba

L922301 71274926 51044181 2550542

69606259 142356634 52146583 2266736L 18078310 53179785 24529686

109303350 14957993 7907321

320803 2165288

18146030 27703602 17298926 3584025 2M4O76

629245 12882823 3203189

43855746 7773077

105851

51425 2796593 3180992

I14782 4905636 7289569 5230019 1575551

503719 6655948 1567758

13806407 578699 422812 38548

187531 743418

1147342 873460 365004

80085 34144

639812 I14290

2258372 527460 136013

76688 $734938017 $9138421699 $99584

784U s760643 63390 $28261858600 $231568

17269 $68293613480 s393240 20705 $151248310526 fi729682333tr $45751054086 $21749171 s269679536 s2725

1875 $543165568 NA

12996 NA19394 s2922782656 9433773936 $432741 $7910

16479 $42601737489 s26192

NA NA4880 $17301808 $30029

Totels sL777471406 sl19854185 $1897325591 ltiitl 780891 s26220527

THESE TOTALS ARE INCOMPLETE AID REPRESENT A STIMMARY OF FIJRNISHED DATA ONLY

NA = Not Available or Not Applicable 0 Zero - = No Response to This Itcm r+ 1993-94 data no data providea toijgge-gZ t 1995-96 data3o datl pryvided for 1996-97

CountyAssessorRecorderClerk +CountyAssessorRecorder

Page 7

A Report on Budgeb Worktoadq and Asscssutcnt Appeal Activities 1996-97

TABIJ G

IISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SEC[ RED ROLL)

Residential Conmrenchl Industrid

Alrrmeda Alpine

^AmadorButtc Calrveras Colusa r Contm Costa Ilel Norte El Dorado Fresmo + Glerur Iltmrboldt Impcrid Inyo Kern + KingsLrlc r Lassrn Loe Angeles Mrdcra Marln+ Marlposa + Mcndocfuro Merced Modoc Mono Montercy Napa Nevada Onnge Plrrcer Phmras Rlverslde Sacramento San Benlto San Bernardino San lllcgo San Frrnclsco $an Joaquln San Luts Oblspo San Mateo $anta Brrbsru Santa Clara Santa Cruz Shastr + Siera $isHyou Solano+ Sonomn Stanislaus Suttcr Tehrma Tftdty Tulare Tuohunne Ventun Yolo Yuba

Sforgte Multi- Vacant Vacant VacnntLand Total Improved Land Total Improved Land TotalFamily Famity

(8) (e) (r0)(1) (2) () (f) O) __ CI)-(O -313687 3346E 13277 360432 15600 1276 16876 6670 1743 9r413

NA NA NA 0 NA NA 0 00 08412237 28t 6678 19J03 574 lE3 757 39 45

0 0 0

14333 1876 9t10 26019 6ss 356 1011 42 6r It0 NA NA 0 NA NA 0 NA NA 0 NA

16322 2tt 546 8365 1089 9454 1683 755 2438 264720 7504 7631 354 4690 12675 490 186 676 367 43

55076 2031 19639 76746 1628 598 2226 422 413 835

16712 r9lJto 1055t 3926 985 4911 165158 9510 - 1581 00 0

E293 41032 2160 32E 2488 354 301 655 29713 3026 23682 955 25510 50147 2118 2283 4401 520 353 873

498 1673 9265 787 74 861 6E5 12 697 7094 I18420 274Jil 92a4 3131 I2335 2660 2822 51482 145495 10449

20771 783 2246 23tX 1266 3 1729 170 In 6 t70 17538 358 31046 E942 1973 658 2631 321446 8775 6U 2029 1l428 581 263 w 46 62 108

1661051 241582 2ol0255 t4112 1547 99589 37352 1176 49119 107622 NA NA ln20 NA NA In 20 NA NA In 20 NA

70672 5197 9147 ffizr6 2t57 525 3J12 576 134 7to NA NA NA 0 NA NA 0 NA NA O

20000 950 8640 29590 2000 415 2415 301 r24 425

NA NA NA 0 NA NA 0 NA NA O

IE59 34 823 2716 393 237 6e0 13 15 290 0 0

768 269 1037618 5319 6254 trl162 d45l 706 s157

26017 2065 1373 29455 1505 317 IS22 474 239 713

3451I 1L27 15017 50655 1t22 265 1387 223 214 437

627850 27222 17405 672477 24404 1968 26372 11219 950 12169I13974961- 2617- 18021 95601 2952 1288 424O 655 484

0 0 0

399650 7406 129303 536J59 lEl84 10159 28343 Ins In6 0

300983 19304 15815 336102 11583 2223 13806 3726 1967 5693

9875 357 [083 ll3l5 485 52 537 134 58 192

419249 2t505 90046 SI7800 l4lt0 9726 23906 5628 6E96 12524

6L5292 43699 47773 70664 17192 3665 20857 7111 2893 10004

r55t96 15837 In 3 15837 2655 In 3 2655 113718 35310 6168 I l9ol2 8560 8039 1316rr 6415 1228 7643 ltg4 1077 2971

767t9 4008 14061 94t5t 5626 1227 68Si E65 307 lrl72 17425 11692 7895 193t12 6572 32W 9862 3047 1974 5021

102500 4600 tt60 90600 7100 4to0 5060 1150 360 1510

375445 19995 E697 404F7 1a334 284 1261t 6413 l9O 6603

63573 4201 8503 16279 3022 497 3519 569 133 7W 47140 2030 1191 61087 3452 1272 4724 323 157 6t0 1615 24 928 27 102 26 r28 37441

306E5 t45 In l 31530 2671 Lt 5 2611 740 In 8 740

95026 3460 5872 104J58 2il3 Et8 3611 t45 700 I54S

ll9t73 5735 4317 129125 4278 827 $105 1519 495 2114 1536 In 6 1fI692170 5528 3934 101632 4914 1227 6141

16770 1532 1544 19846 E50 186 1036 390 t47 537

16762 1859 t197 26tlt 952 256 r208 n9 E3 36i2

5150 4ll 5422 10983 478 6t s39 19 l0 2

90781 2t65 In 12 93646 5122 In 5 s122 999 In 8 999

21538 926 7468 29932 9t7 193 lrl0 51 42 93

1E7644 7035 10748 2t547 5531 7t6 5J17 3439 1210 4649

31to 235 2295 36Jro 1910 510 2r4fA 720 3lo 1030

u-r84 2082 1999 15265 2102 423 2515 294 316 610

Totrls 7204E51 584543 867671 8657065 330287 73066 4l33ll t 13349 41306 154655

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTIRNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - = No Response to This Item

rree3e4trjf^Hx1flhff uLlfrf1ffiftfijlrorlee6-e7

Page t

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Rural Miscellaneous Non-Restncted Secured on

Non- Possessory Gasamp Imps Irrigated Irrigated Restricted Vacant Other Total Interests Mineral Other Total (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21)

Alameda Alpinebull

NIA NIA NIA NIA NIA NIA 3921 0 4 4 NIA NIA NIA NIA NIA NIA 0 0 0 NIA 0

middot--middotgtmiddotmiddot

Amador 76 742 170 988 17 148 165 middot--middotgtmiddotgtgt

Butte 0 0 Calaveras 5014 NIA NIA 1382 5183 0 11579 NIA 1216 1999 3215 Colusabull NIA NIA NIA 712 NIA NIA 712 0 202 NIA 202 Contra Costa 1231 698 613 472 1 3015 779 215 994 Del Norte 207 0 0 710 0 0 917 0 437 388 825 El Dorado 1058 1279 2337 1424 15 19159 20598 Fremo+ 8575 NIA 1928 14298 1802 NIA 26603 4 392 0 396 t bull+~~t~~ Glenn 0 0 Humboldt 8280 NIA NIA 7601 5857 0 21738 0 734 374 1108 Imperial Inyo Kem+

5757 2678 - 17660 6 26101 26 700 726 NIA 46 1264 NA 4329 51 5690 In 1 5 etc 519 467 986 207 4910 4099 11432 15290 l322 37260 NIA 3328 NIA 3328

Kings 1148 NIA NIA NIA NIA NIA 1148 0 97 12310 12407 Lake+ 373 2180 342 2895 0 29 123 152 Lassen 1043 In 15 In 15 2539 7632 In 15 11214 0 75 37 112 Los Angeles Madera Marin+ Mariposa+ Mendocino

- 63002 410 63412 10492 2348 17419 30259 NIA NIA NIA 4006 NIA NIA 4006 225 270 44282 44777

5 0 216 493 0 98 812 0 0 383 383 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0

3450 1000 7630 9750 810 0 22640 0 0 70 70 li~lil Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Rivenide

NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0 1673 657 1889 553 65 0 4837 0 0 19105 19105

0 0 1787 2082 3374 859 8102 2 292 6694 6988

251 501 In 12 625 3682 6940 11999 0 0 1393 1393 0 0 0 382 0 0 382 0 0 0 0

3310 210 3520 575 361 35518 36454 84 0 0 1122 0 82 1288 0 85 6581 6666

0 0 6847 Inll Inll 2238 467 9552 - 50811 50811

ifl bullbull ~J~ t bullbullbull 2~~n

lllibull Sacramento San Benito

5547 1004 Inl2 1510 In 11 0 8061 137 129 14154 14420 2142 In 11 Inll 2281 168 0 4591 0 10 0 10 middotmiddotmiddotmiddotimiddotmiddott~i~I

San Bernardino 1270 199 734 99230 101433 8545 433 1075 10053 t~Usect San Diego 270 2574 12313 1409 1965 483 19014 3727 171 62143 66041 rrn~~t~9= San Francisco + 0 0 San Joaquin San Luis Obispo San Mateo

149 4531 402 6834 262 12178 28 94 283 405 940 NIA NIA 3791 10393 1520 16644 1066 218 6659 7943 173 162 163 705 547 638 2388 5 3 3117 3125 11~111bull

Santa Barbara Santa Oara Santa Cniz Shasta+

2000 2000 2500 2200 NI A NI A 8700 225 380 194 799 4408 0 0 3200 305 7913 0 23 15 38

250 614 826 5116 6 6812 29 4105 4134 4113 NIA NIA 2361 3715 NIA 10189 10 102 12020 12132

fftH0$~~ 1111m

Sierra 193 0 0 467 24 0 684 172 280 51 503 Siskiyou In 12 6535 In 12 2886 In 12 In 12 9421 0 0 211 211 Solano+ 76 757 561 2022 93 3509 5 237 7445 7687 Sonoma Stanislaus Sutter

3127 758 4383 2413 57 0 10738 0 191 11542 11733 1110 909 36 7566 84 4395 14100 0 807 807

0 3843 258 0 0 2197 6298 0 236 354 590 11111111 Tehama In 12 1427 1646 4090 791 503 8457 0 72 0 72 t2ttt~~~~n Trinity Tulare

0 0 0 882 0 0 882 0 0 12 12 21072 In 11 In 11 In 11 In 11 In 11 21072 347 In 20 6739 7086 lijtijmiddot]i~~

Tuolumne+ Ventura Yolo

106 132 2510 1275 0 0 4023 672 301 1358 2331 NIA 1894 1972 1496 805 NIA 6167 NIA 878 7402 8280

1750 lnll In 11 3325 - 1550 6625 0 156 156

1nnrn~1~JM

middot -middotmiddotism Yuba

Totals

NIA 3370 1610 157 110 0 5247 0 445 0 445

91274 41752 57500 116692 250303 20372 577893 27661 15614 357862 401137

middotmiddotmiddot~$~~middot jij~j~if~$~~

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

bullbull 1993-94 data~ no data provided for 1996-97 bull 1995-96 data no data provided for 1996-97 + County AssessorReclgtrder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page9

Alameda Alpine Amador Butte Calaveras Colusa Contra Costa Del Norte El Dorado Fresno+ Glenn Humboldt Imperial Inyo Kem+ Kings Lake+ Lassen Los Angeles Madera Marin+ Mariposa+ Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Riverside Sacramento San Benito San Bernardino San Diego San Francisco+ San Joaquin San Luis Obispo San Mateo Santa Barbara Santa Clara Santa Cruz Shasta+ Sierra Siskiyou Solano+ Sonoma Stanislaus Sutter Tehama Trinity Tulare Tuolumne+ Ventura Yolo Yuba

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (UNSECURED ROLL)

Personal Unsecured Manu-Property Possessory factured

Aircraft Boats amp Fixtures Interests Homes W~~r~Q ~Q 00) UN~jtD 111 (23) (24) (25) (26) (27)

880 14483 31667 4230 708 268 1396 NIA 53632 0 15 64 139 8 226

70 954 1536 105 7 155 0 65 2892 265 3064 3532 276 1720 8857

66 1473 767 80 NIA NIA 3 80 2469 ii~l~ll 136 773 1150 67 NIA NIA NIA NIA 2126 585 28161 20920 2169 3230 484 10 55559

36 495 480 361 0 2 0 22 1396 339 4449 4021 209 1011 541 50 10620 681 11333 29883 1056 8 542 616 44119 138 444 1052 148 1782 153 4657 3560 806 0 451 698 40 10365 169 1639 2897 634 0 729 163 bull 6231 92 547 917 276 0 NIA NIA 0 1832

993 3956 17783 580 NIA 1700 NIA 0 25012 128 2030 NIA 206 1000 216 NIA 3181 6761 130 6761 1372 145 191 8599 44 560 396 300 In 28 107 169 1576

4409 57715 250006 100 16905 100 12895 0 342130 111~bull 133 1983 2634 228 518 170 NIA 0 5666 (tt)~flW 205 2235 10955 953 0 37 NIA 96 14481

48 470 418 375 105 17 5 76 1514 179 2254 7771 486 0 79 190 40 10999 1111111 221 1503 3787 329 1812 7652 i)t~aJ~lt

35 333 323 269 0 78 9 0 1047 31 237 450 51 933 1702

356 6843 12588 1658 403 21848 271 1931 3521 268 16 NIA 3 6010 11bull 235 2614 7760 361 1947 0 170 0 13087 935 29663 64645 2248 0 In 25 43842 8208 149541 389 6225 7265 324 1161 360 0 0 15724 66 1416 850 2332

1437 3638 27337 NIA NIA 42 32454 616 17420 55443 1879 0 957 2216 0 78531 222 668 1420 59 In 25 In 25 0 0 2369

1631 14891 36507 0 12620 1492 0 0 67141 2145 14694 53088 0 0 445 4436 0 74808

2045 45382 2923 53 1704 52107 337 10267 11914 447 NIA 142 NIA 0 23107 445 8698 NIA 0 0 NIA 14616 23759 ltlt=nnu~taiw 421 4321 13781 373 0 13 992 0 19901 536 6516 13926 2168 In 26 202 269 138 23755

1266 9454 59543 2115 7129 317 4238 0 84062 ~~iiil 287 2758 5800 1247 23 10115 285 5757 4667 1340 0 NIA NIA 0 12049

6 177 189 1134 0 41 1547 125 788 1523 622 0 500 233 0 3791 iill11 186 3533 5144 239 826 151 10079 tl)~MOW 880 11112 10823 620 0 493 0 0 23928 275 5515 14095 576 4710 2733 NIA NIA 27904 middotmiddot 1[~11 175 3203 2316 92 16 148 314 355 6619

96 1508 NIA 132 In 1 289 10 2235 4270 51 1340 611 1041 0 0 0 0 3043 t)imiddotiimiddotit~fli

501 5869 11764 736 NIA 134 NIA NIA 19004 196 1797 1339 458 0 31 0 0 3821 843 17675 28152 NIA NIA NIA NIA NIA 46670 174 1364 4730 150 859 126 456 0 7859 120 2269 l047 168 0 60 0 82 3746 ~11111

_ middot middotmiddot

Totals 25674 358493 905061 38355 51373 19299 75558 30413 1504226 nmn~~~~w

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1993middot94 data~ no data provided for 1996-97 1995-96 data~ no data provided for 1996-97 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page 10

A Report on Budgas Wo(kloads and Assessmeuroilt Appeuroal Activitieuros 1996-97

TABLE H

REAL PROPERTY WORKLOAD DATA (Sce Table O forWortloadStelf Comprrirons)

Trrnsfcrs New Constnrction Jurisdiclions Total Ncw Lonstmction

$ingIe AII Issuing Buttdlng Assessnrents Illscovertd Famtly Other Totrl Building Pcrmits Resultlng Without

Transfers Transfers Trursfers Pcrmlts Received Fnim Permits Permits (r) (2) (3) (4) (s) (o o)

Ahmedr NA NA 27Jss 15 t728 Alpine NA NA 0 I l5 NA 4 Arnador 645 326 97t 7 1280 964 5 Butte 4606 1479 60t5 2080 1083 155

Cdrveras 739 1125 1t64 2 1001 789 NA Colusr 4t2 519 1001 3 1904 ll l3 240 Contre Costr 4823 141 25564 I5 24958 17771 2541 Dcl Norte 1161 388 13g 2 9ll 867 363 El Doredo 2739 5191 7930 3 5187 2555 50

Frerno 14357 2fi4 r6mr l6 I1066 6713 NA Glenn 537 s37 3 8t9 Huurboldt NA 1795 lJes 8 3559 1387 194

Imperirl 1575 2237 3flf 5 2278 1972 73 Inyo 231 299 Ii0 3 NA 259 NA Kem+ 9344 I1053 10397 9 18500 7191 728 Klngs 1780 898 2679 5 NA 1122 NA I-oampe rr NA 3847 3t47 3 26676 NA NA LrSen 515 525 1141 2 1102 804 32 Los Angclcs t52740 40655 r93J9s t9 253656 90400 NA Madere NA 2808 2t0t 6 NA 1t63 NA

gg7l Marfu+ 3281 452 3733 t2 3545 0

Marposa + NA 499 499 I 714 0 25

Mendocino 3600 2050 s6g) 4 3000 1600 150

Merecd ln2 4397 4397 7 NA ln7 6793 Modoc r97 684 ttl 2 361 150 2l Mono 767 757 7 I136 256 LZ

Montcrey 393 In l 73e l3 NA 1905 NA Nape 0 6 1432 hlevrda 304 219 3364 3 3649 2255 100

Orange 54211 7558 61t29 32 33068 28520 0

Ptrrcer 568 2S08 819S 7 10396 4117 0

Plumrs 0 2

Rivenlde 48516 103t3 stt99 25 16I53 1206 NA Sacramento 22895 1771 2+66t I 34077 7445 100

Srn Benlto 1400 Inl lfixl 3 731 7I0 390

Srn Bcrnardino 377 30654 6t121 24 27392 130I3 300 San lliego 56954 8440 99t49 l9 10700 l8l8l ll6 San Frenclsco+ 3737 4357 we4 I 5409 1079 SrnJorquin 9729 8584 1ur3 I 12681 6457 2549 Str Lrft Obispo 6610 2203 Itl3 I 9642 NA NiA San Mrtco 9132 l6l I 10743 23 25099 7532 0

SrntrBerbsre 500 4190 500 4690 6 6715 3200 Santa Clara 23958 3255 2t424 17 19542 7321 0

Srntr Cruz 5349 1718 7Mj 5 4766 1433 76

Shlsts + NIA 5906 5905 4 4890 1649 15

Sierra r54 305 459 I tgz t44 26

$isldyou 526 3549 4175 6 1707 1450 50

Sohno + 6716 799 7515 I 2650 l2l t Sonoma 0 l0 7625 0

Stanisllus 1309 3087 16186 l0 9675 3153 229 Sutter 1377 415 1792 3 x200 1023 92

Tehama NA 2296 23e6 4 1958 1370 98 6 Tftilty 202 328 530 7 487 285

Tulnre In2 8509 8509 9 NA 6000 NA Tuohmrne 92t 618 1546 2 1892 864 100

Venhrn 14283 1t52 r613s It I1365 2267 50 Yolo 2300 350 2550 5 5500 1700 l0 Yubn 650 502 I152 5 175 745

Totels 553493 198317 823520 520 624608 305071 18s56

THESE TOTAIJ ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTJRNISIIED DATA ONLY NA = Not Availahle or Not Applicable 0 fio - = No Resporue to This Item

199394 data no data providedfor 1996-97 | 1995-96 dat4 no data provided for 1996-97 + Corurty AssessorReoorampr CountyAssessorRecorderCleurork

Page l1

A Report on Budgets Workloads and Assessmerrt Appeal Activities 1996-97

TABLE H (CONTINUED)

REAL PROPERTY WORKLOAI DATA (See Table 0 for lVorkloadStalf Comprrisons)

Tsruaver Relief Miscellrneous

Ner Affected by Alfectcd by 6090110 GovL thnt is

Misfortune Emlnent CIiims oilamp Owned annually Appealed Property Subdivislon Roll Corrections Calsmi$ Ilomdn Filed Gas Restricted Prop valued Properfies Splits Lots

(t) (e) (10)

Alamedr 5I In 10 62 5031 320 13348 845 3968 14274

I Alplne r ll 9 I I 59 NA54 104 35 632 Amrdor 6 5 76t 15

0 I l6 -8 2065Buttc 102 t47 295 1542Celevcms 46 0 2 0 1382 NA NA l8

NA NA NA 202 0 l6 178 164 176Colusq 258 5215 21345Contrc Costa 31 t2 80 455 207 336 2145

Del Norte 74 0 4 0 709 ll o l0 146 17 498

0 I 0 1275 105 0 389 164 888 2763EI llorado 83 1l NA 3431 2051 8829 Fresno 0 4l 34 45 14679 84

422Glenn 103 14 022 43 7601 29 825 309 185 227 1714Humboldt

Impedel t2 00 0 060 25r 167 430NA t l5 157 Inyo 2 030 NA NiA 1122 NA

500 2500 I1000 Kerrr+ NA NA 150 3328 2500 200 NA NA 68 774 NA 445 Ktngs 8 0 193 97 NA NA NA

NA NA NA Lrkeuro NA + 3 52 6 422 Lrssen I 00 75 2519 37 0

Loc fuigeles 23109 70 301I 1438 40 3700 I1E00 5I61 6344 I170806S 245 649 3010 Msderr l0 24 49 4019 13 NA

l3t 0 s05 20 0 790 125 159 4656Marln+ 46 0 48 00 11 NA NA NA 0 278 - 235Meriposa+ 35 04 9870 42 0 400 50 I150Mendocino

2046 Merccd 42 NA O 472 970 0 145 Modoc 33 07 55350 1438 l7

87 l5 I 1321Mono t53 4386 Monterey 120 NA 122 41 295 3 57 325

Nepa I 020 65 57 - 1978401 89 2723 Nevrde 80 220 000 525

165 5611 2282Orurge 82 26 563 361 210 12601 871 5855 Phcer 7 056 l0 1122 25 0 231I 944 2577

Plumas 47 In 16 40131 Rivenide NA NA 163 2 2238 323 17600 9525

13833 Secramento 133 l0 85 129 1510 37 NA 6528 447 2346 735 323 San Bentto 4 0 3 l0 2281 t2 0 33 141

48435 San Berrrardlno 29 NA 107 7 734 1053 8345 8600 NA 3488 7927 58872 San Diego 29 45 383 0 1560 5l I 0 32649 2851

San Francisco + r33 0 ll 3ll 1527 361[NA 754 2036 t592 $anJoequin 210 NA 3l 94 5896 86 NA

NA 4584 Srn Luls Obispo r80 5 49 54 37t2 77 5r 823 l70 558 1145 1855 San Mrtco I16 I 300 3 720 315 120 3057

4766 Santa Barbnnr l9 0 lll 449 2128 72 1063 70 580 4734 3625 14325 Santa CIcm 7 5 310 20 3217 128 0 5296

23 822 132 3770 3374Smts Cnrx 102 NA NA Shrgta + 90 NA NA NA NA NA 53 NA 684

0 143 Sierra 42 0 0 0 467 lt 0 15 17 NA 86 125 420 SisHyou 50 0 7 0 2885 54 906 4297shySoleno 6 237 2025 88

Sonoma 199 NA NA I9r 2411 69 NA 796 1282

Stanislaus 225 0 l7 t 6837 217 0 NA 392 836 5681

Sutter 246 0 3 236 0 114 329 458 45 32 1286NA 189 97 559 Tchama NA NA NA 73 4090 l0 NA

t25Trhr$ 3 0 0 0 866 I 0 I z7 0NiA NA 1690 ll 50 5582 Tulare II 15 l3 12 14200 200

3 26 0 642 Tuolumne 78 0 0 1302 349 38 2340 2315 h16 6981 Venturs 1605 ll 265 1509 860Yolo l0 0 I 150 3325 35 0 100 750

Yuba 745 NA 0 NA 165 15 NA 52 214 1464

6598 1657 l228ll 10168 24361 I14587 46250 59058 444422 Totels 28515 247 THEsE TOTALS ARE INCOMPLETE AIID FSPRESENT A SLJMMARY OF FURNISHED DATA ONLY

NA = Not Available or Not Applicable 0fio - = No Resporueto This ltemLree3-e4ryJfftrfiL1ff -iampffi iffffiHdrorreee7

Page 12

A Report on Budgcts Workloads and Assessment Appcal Astiyities 1996-97

TABLE E (CONTINUED)

REAL PROPERTY WORKTOAI IATA (See Table O forWorHoedStalf Comparisons)

Single Femily

(te1

Multi Family

(zo)

Proposition I

-Commercisl Industrial Rural Others TOTAL (21) (22) (2s) (21 (2s)

No of Automrtic rygrrn_ooReducedAssmts Chenge Yes or If yesn196197 No ooin95195 In9697 No (26) AT (28) (2e)

Alameda Alpine Amedor Butte Cehveres Coluse Contra Costa Del Norte El Doredo Fresno + Glerur Hrunboldt Imperial Inyo Kern+ Kings Lakc t + Lrssen

69505 1820 50 0

616 l9 1320 126

450 44 l5 2

58171 679 I19 4

3778 90 15u7 892

196 t7 335 30134 tl

10480 ln21 62 20

NA NA il l3

661 397 r02 724t5 40981 t6 00 0 66 66 l4 4 l9l 6 850 443

193 hzt 85 4000 5724 15535 40 ll 223 1826 2594 2616

4 2 3t7 0 340 340 1134 ln21 102 145 50231 37836

24 220 L t7t 63 122 85 494 15012 19581 19717

1001 328 955 4879 23902 19634 610 700

30 6 l7l I 421 400 32 6 1249 I 1560 1328 16 27 754 t97 1139 1068

677 h21 n6 rt73 5224 l8 t2 105 6 23 223

NA NA NA NA 0 0 II t8 198 0 304 299

43 Yes 0oo No

48 No -171 Yes

-loo No 0oo No

37oo Yes 630o No -lYo No 18 Yes

-t5 No 5oo No

20oo No 60o No

54oo No 0oo No

Zio No

88oo

70oo

500

55oo

Los Angeles Medera Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nepe Neveda 0renge Placer Plumes Riverside Sacramento San Benito Sen Bernardino San Diego Srn Francisco + Srn Joequin San Luis Obtpo Sen Mateo Senta Barbara Srnte Clara Santa Cruz Shqsta + Sierra Siskiyou Solano + Sonoma Stanislaus Sutter Tehema Trinity Tulrre Tuohunne + Ventrre Yolo Yuba

307991 28703 ln24 ln24 16727 806

il5 0 410 5

ln24 In24 604 38

ln24 ln24 ln24 In24 ln24 lln24 4395 IM

30931 I 10597 15380 1686 ln24 ln24

167747 488 12l60l 1308

ln24 ln24 120543 846 157686 7390 21517 3389 44042 4685 8136 325

2875 689 18657 T3 63156 1310

7665 13t h24 ln24

68 0 h24 ln24 34352 285 15917 4t2 25595 104

1718 303 ln24 b 24 In 24 ln24 Iurt24 ln24 2360 7

6[617 818 6500 50 h 24 ln24

15095 12317 364105 78089 ln24 ln24 ln24 225 225 27

498 74 I t2 18118 18M9 5 0r 0 tzL 0

50 030 0 495 428 h24 h24 In24 5898 5t9E 4000

149 5 354 8825 9975 eAsz ln24 h24 ln24 2009 zxlg ln24 h24 ln24 12905 12905 19892 ln24 h24 ln24 5766 5766 3896

I69 u0 656 544t 522r 7769 3A92 0 0 331169 300296

388 103 49 5104 2271O 15767 h24 ln24 h24 523 523 2amp 1626 ln21 454 30347 200662 175016 1027 5A7 43 2590 127076 109077

ln24 In24 ln24 1597 1597 1809 2175 932 ll14 9625 134135 146210 4351 242 1626 29706 203001 162263 23U 830 83 27455 28AM

5t2 t62 1609 1691 52701 46791 4t0 amp t97 5279 14411 13738 6 In 21 38 0 30130 30228 5ll t47 86 l6 20130 19734

1039 567 47 195 56J14 98194 176 386 138 I154 8871

In 24 In 24 ln24 3340 3340 1652 0 80 0 76 76

ln24 ln24 ln24 2812 21812 2887 247 79 6t 1064 36(88 26353 276 138 rr03 295 r8241 158M u2 t62 336 405 2t177 24551

50 t9 245 55 2Je0 1627 ln24 ln24 ln24 189 1t9 2t5 ln24 h24 ln24 92 92 98 ln24 h24 ln24 583 583 750

57 t62 248 2635 2367 1313 1325 166 sJ03 10942 NA

150 50 50 0 6800 6774 ln24 ln24 ln24 898 898 682

79 Yes 88 No 4oo No

100 No l4oo No 32oo No

5oo No No

-549o Yes 32oo No 4 Yes go No

3l7o Ycs 50 No 13 Yes 14 Yes

-l3oo No -9 Yes 20Yo Yes 4oo No I l Yes 57o Yes 0olo Yes 2oo Yes

-48Yo Yes -99lo Yes 5loo No

0oo No -3 No

27oo No l3oo No l3oo Yes 32oo No

-l4oo No 7 No

-29Vo No l0oo No

- Yes 0oo No

24Vo No

40

70o)o

680o

NA

60ao

94oo

5oo

45oo-

75oo 27oo

563oo 80

96Vo NiA

6D0o

683

Totals 1723599 69942 45708 I1100 12839 176274 2040072 1526935 25oo 20 Y 37 N 6150o

THESE TOTALS ARE INCOMPLETE AIID REPRESENT A SIMMARY OF FI-JRNISHED DATA ONLY NANotAvailable orNotApplicable 0 = Zero - =No Rcsponsc to This Item

+ 1993-94 data no data provided for 199G97 t 1995-96 data no data provided for 1996-97 + CountyAssessorlRecorder CountyAssessorRecorderClerk

Page 13

A Repoa on Budgets Ilorkloads and Assessment Appcal Activities 1996-97

TABLE

BUSINESS PROPERTY WORKLOAI DATA (Including Agricultural Businesses)

TOTAL Number Annual Property Nrunbcr Business Vessel

of General Certificated Direct Field Racehorse Statements of Property Property Boats Aircraft Aircraft Billing Appraisals Tar Rehrrns (Ercept 16) Others Asses$nents Stetements (r) 0t G) (4) (s) (o o) (8) (e) (10)

Ahmeda Alpine i Amador Butte Celeveras Colusa Contre Coste Ihl Nortc EI lloredo Fresno + Glerm Hunrboldt Imperial IrryoKern Kings Lake rt + LaSSen Los Angeles Mrdera Marin+ Mrripose + Mendocino Merced Modoc Mono Monterey Nape Nevada Orange Plecer Phmras Riverside Srcremento Srn Benito Sen Bernardino Srn Diego San Francisco + $an Joequin Sen lrris Obispo San Mateo Sante Barbara Senta Clara Senta Cnrz Sheste + Sierre $iskiyou Soleno + Sonoma Stenisleus Sutter Tchame Trinity Tulare Tuolumne + Ventre Yolo Yuba

14483 863 -r5 0

954 70 3064 265 1473 53

743 130 27491 567

499 38 4499 339 6878 657

444 138 4091 168 1639 169

525 69 3956 984 2030 128 6761 130

560 44 57715 4409

1983 120 2235 205

470 4 I700 179 1503 22r

333 35 237 3l

6M3 356 1936 269 2614 235

30807 945 622s 389 I416 66 3633 1395

17420 588 639 t76

14892 163I 14694 21 l8 2045

10267 337 8698 396 432r 42t 6516 506 9454 1206 2758 274 5757 285

136 5 788 125

3533 186 I ll l2 484 5287 272

974 l7l 1508 96

753 30 5869 474 179l 196

17675 843 1360 I70 2269 ll0

t7 8260 5317 0 0

3t8 138 139

0 0 0 0 0 75 0 6251 0 2 137 t47

1437 T2 3306 - 400 100 30 NA 2 335 329 t 248 184 I 2588 1800 00 220 - 253 0 00 27

788 96amp4 22099 00 800 0 6002 1548 04 147 0 725 1100 0 2343 1493 00 83 l 525 r50

In 2 3800 0 871 781 0 2117 6 t70 3454

NA 2973 1700 - 427

12 6205 5591 19 6902 641 0 270 180

In 7 5767 7969 27 5512 l0930 - 25428 4869 0 6085 NA 4 4651 1248

27 4587 I824 t20 3387 15 1368 2510 0 3305 67r 2 182 I042 076 t3 0 22M 230

500 0 550 NA | 1622 3433 00 328 030 50 0 369 34 2 Inl 5961 00 0 3 4218 NA

0870 1060 0 0 360

150 23933 tr ffi i 1259

7160 0 I 774 r65 0 2302 0

201 17603 0 1356 0 2 2851 2amp

t62 25687 5 2800 I 5237 468 0 3296 1900 0 1968 0

29 13265 7lw 2 NA 2381

lu2 188 2 1128 0

4854 130475 I3095 l9 6131 0 9 3746 0 0 631 0 0 6015 0 7 8017 0 I In 8 886

u9 277_

NA I1334 26 3189 0 l6 2403 t44 l3 103263 0 35 3393 0

I 1700 1224 19389 0

507 30841 16561 I 2234 NA

437 24000 563 54578

14169 87 12973 2473

145 7969 0 l0 7343 386

300 10484 L228 5 75136 315925 4442 0 0 6515 NA 0 543 0 2 1689 0

l0 6700 23 10823 10 9132 0

8 5934 685 I 2214 2t 1 158 0

l7 13768 NA 0 1339 0

l5 18992 98 I 2800 290 0 2414

53221 250 79

2739 i 10628 26 0 3250 0

52II3 7l 2179 r03 9392 4

36702 25 3887 9968 ll6 7670 0 2995 0

298r5 0 4761 9174 1761 0

330079 4550 9053 NA

13745 915 we6 0 9719 69

I3584 0 IJst 0 I870

22333 NA 7072 0 7535 3

13Ei499 3525 l47ls I 3510

37449 0 73tfi9 778 3500 0

s4696 74 88422 I580 46lll 127 3222 NA 23lll 265 Itgl9 NA 22433 25

l2l2t6 11455 0 137t3

773 0 5038 0

10929 250 229y2 It757 l0 8100 5

3920 0 1345 0

260e1 NA 3J32 0

4rt44 177 6s5r 6l 5153

Totals 350277 2481I 976 211222 t032ll 9908 739050 90494 1518939 129U

THESE TOTALS ARE INCOMPLETE A]-ID REPRESENT A STJMMARY OF ruRNISHED DATA ONLY NA =Not Available orNot Applicable 0 = Zero -No Retponse to This Item

+ree3-e4tf h1[T1ffi13-ffiTiaifi ltnlrorree6-e7

I

Page 14

A Report on Budgcts Workloads and Assessment Appeal Aotivities 1996-97

TABLE I (CONTINUEIT)

BUSINESS PROPERTY WORKLOAI IATA

Total Audits Current Audits Audits AUDITS Carried Audits Audits Audits Carried Year Completed ffaived COMPLETED Over to (4 yrs) Ilue Assigned Over Audits f99i-96 1995-95 amp WAMD 1996-9(ll) (12) (13) (14) (Is) oo (17) (1t) tle)

Alemcda Alpine Amador

1534 2

43

414 I

It

2il 0

30

27 0

652 I

4I

664 0

39

26 0

590 0

39

0 I

Butte u2 24 0 88 I12 46 6 52 60 Calaveras 23 6 0 4 IO 6 0 6 4 Colusa 102 28 10 l4 52 42 0 42 10

Contra Costa 539 22t 3 t2 236 252 4 256 0 Del Norte 31 4 0 6 t0 6 0 6 4 El Dorado 134 44 9 7 60 28 3l s9 I Fresno + I350 332 255 t2 599 587 t2 599 0 Glerur t2 l0 50 25 85 25 73 60 Humboldt t79 6l 5 66 6l 5 66 0 Imperial Inyo Kern +

22028

669

487

69

2000

0 2l

294

5828

363

680

160

0 0

NA

6E0

I60

0 28

203 Kings frke t + Lesscn

1393724

30lt

8

0I 0

0

0

30t2 t

30

l6

0

0

30 0

l6

0 t2 0

[os Angeles 15554 3353 0 190 35j f223 320 3543 0 Madera 134 100 0 0 100 34 0 34 66 Marin+ Mariposa + Mcndocino

19633

139

196 L

32

0 6 2

0 03

196I

37

0 4

2l

0 I

t5

05

36

196 3

I Mercsd Modoc Mono

256l5t2

740

t2

2LI 5

0 07

95 t

24

95I 5

0 00

95I(

0 0

19

Monterey Napa

437296

t06 5l

6 0

2t ffi

133 rr5

t23 57

5

30 r28 87

5

28 Neveda 198 32 0 0 32 32 0 32 0 0range 4467 1479 0 23 1502 1060 442 1502 0 Placer 104 75 20 3 98 97 I 9E 0 Plumas Riverside Sacramento San Benito $an Bernardino San Diego Srn Frencisco San Joaquin $an l-uis Obispo Sen Mnteo

201503 1325

792151 3492 2011

970 319

11 50

2 240 252

l5358 900 442 198 69

386

0 25 l6 8

30 l4 0 I0

346 126

0 726 400 t74 68

0102

L

586 403 3r

1092 rJ30

630 zffi

70 4t8

0435 274 3l

393 697 432 239

67 432

2 5

t29 0

48 30

82 26

3 56

ffi 403

31ul

1067 514 265

70488

0 146

0 0

651 263 ll6

I 0 0

Senta Barbara 1252 235 15 220 4it0 285 150 435 35

Santa Clara Santa Crw Shasta Sierra

3762 292377

0

677 38 9l

0

104 0 2 0

34 96 t3

T

815 134 r06

I

809 73 96

I

6 0 0 0

8t5 7396I

0 6l l0 0

Siskiyou Soleno +

32374

2A80

00

00

20t0

l5 60

0 l0

rs 70

5

l0 $onoma 886 164 0 3l 195 153 l4 r67 28 Stanislaus Sutter

640154

r45 30

0 0

5

17 150 47

145 M

5 )

150 46

0 I

Tehama Trinity Tulare Tuolumne + Venhua Yolo

470

493 58

715 400

t35

146 8

145 r00

t00

47 0

NA 50

I 3

l5 6

259 30

24 t

20t l4

fi4 1t0

230

145 7

164 r65

I 0

t5 0

135 l5

24 0

160 7

zw 180

0I

48 7

r05 0

Yube 191 3l 0 4 35 33 0 33 2

Totels 497t4 I1631 979 3503 16113 12007 1972 13979 2200

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FURNISHED DATA ONLY NiA Not Available or Not Applicable 0 = Zero - = No Response to This Item

+t 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAsscssorRccordcrClerk

Psge l5

SECTIOT ry

ASSESSMEhIT APPEALS

STATISTICS

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE J

DISTRIBI]TION OF ASSESSMENT APPEALS BY PROPERTY TYPES (f 99697 Fiscal Year)

Number of Percentage Numberof Number of Number of Numbcr of Bruiness Number of TOTAL Number of Chlngp Residential Corrunercial Industrtal Bural Property Other NUMBER OF Appeals From Appeals Appcals Appeals Appeals Appeals Appeals APPEALS Fitd I995-96 Ftled Filed Filed Filed Filed Filed FILED 199$96 to96-97

(8) (e) fl) (2) (3) (4) (5) (6) (7) Almeda 12L79 2270 934 75 E09 148 16415 11280 455oo

Alpine 0 l6 0 0 0 0 16 l6 00 n Amador 37 30 t2 l0 I 92 143 351Vo

Butte 308 226 363 Calavems 5 I 3 5 I 18 26 -308

Colusa 0 tl 4 6 0 8 29 29 00

Contra Costa 6783 652 147 49 455 0 8086 5393 49fo n Dcl Noile 6 0 0 2 0 l0 l7 412oo

El Dorado 1r3 79 l2 l6 2L 8 249 257 -3Loo

Fresno 1013 309 89 96 2t2 ll3 1832 2077 -l187o Glenn I l2 I 2 16 52 -692oo

Humboldt 49 44 19 t7 39 33 20r lt7 L360o 4750o lmpertat 4E 43 9 7t 27 0 205 139

n -7190o Inyo ll 0 I 0 16 57 4lloo Kern + 1923 996 156 94 306 347S 2462 433oo Iffng 4l 93 5 2 l4 t7 172 120

a 00olo Lake r 43 l4 0 0 5 64 64 l3 538olo Lassen I 4 0 l5 0 20

1120 Los Angeles 73717 23871 NA NA NiA LL772 109360 93305 284oo Madera r02

JJ 43 t1 36 0 t3t 99z t0fo Marin + 795 125 7 3 lll 53 II00

l1 545oo Maripoca + 5 3 0 0 I 8 11 na l -237oo Mendoclno 2E t 38 t03 135

1057oo Merced 2t8 In t Lr l In l In 1 In l 288 140 6 5667 Modoc t 3 I 33 I I 40

a( 37 -3240o Mono In l In l In 1 In l In l 25 -Lfo Monterey 261 t21 26 t6 t8t t9 624 636 190 Napa 237 133 ln2 lnz ln2 0 370 3Il

385 960o Nevada l7l 172 0 0 65 I4 422 1 -51oo Omnge 21629 4485 [409 187 3183 308)5 32547

55sYo Placer 1766 206 0 0 r0r 20 2093 1346 t7 -294oo Plumls 6 4 0 2 0 0 t2

-123oo Riverside 17298 4380 0 451 464 464 23057 26289 -t340o Sacnmento 4541 960 490 85 290 3r0 6676 7707

54 74oo San Benito 7 10 5 2l 3 2 50 6756 287oo San Bernardino 6637 878 568 438 174 8695

-275oo San Diego 14408 1870 1053 424 957 6l 18773 25910 -143oo San Francisco 1107 457 62 0 r39 66 1831 2136 165oo San Joaquin 1I84 397 ln2 53 104 57 1795 1541 -51 $an Luis Oblspo 86 90 t9 7 l9 I 222 214

3007 09 $m Mateo 2249 433 In2 In l 305 48 3035 ( 943 34s Ssnta Barbara 857 175 47 36 r05 1212

6625 6490 2loo $anta Clarr 3618 1662 h2 In 2 1258 87 539 Snnta Cnrz 155 99 8 17 35 0 314 204

0 191 207 -77oo Shasta + 30 lI3 3 2 43 6 3 r000 Sierra 2 0 0 3 I 0

22 2r 48oo Siskiyou J 5 0 0 6 157 1361 10t6 253oo Solano + 886 242 16 t5 45

2693 1833 46Po Sonomn 58 0 I152 1180 -24oo Stanishus 778 183 60 71

l0 389 92 3228oo Sutter 235 26 I 6l 48 tra

0 464 20091 Tehamr 454 4 3 3 0 2 0 9 It -182oo Trinity 3 4 0 0

NiA 5s6 726 -262oo Tuhre NA NA NA NA NA l5 0 57 69 -t74vo Tuolumne + 5 30 5 2

NA 6420 7176 -105 Vcntura NA NA NA NA NA 57 0 304 384 -208oo Yolo l6 208 h2 n

0 51 39 308olo Yuba l4 18 I 8 l0

6620 17205 262104 24663t 6-SYo Totals 175775 46024 5041 2082

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF zuRNISHED DATA ONLY NA = Not Avrilable or Not Applicable 07ro - No Response to This Item

lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + County AssessoriRecorder County AssessorRecorderClerk

Prge 16

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

ofthe CalifomiaDepartment of Finance and are estimated as of January l 1997 The purpose of this

table is to give an overall view of which counties may be comparable in terms of resources and

workload

TABLE P WORKLOAD INIICATORS

This table provides some workload indicators of an assessors office The workload data from Tables

F H and I when used in conjunction with the data on staffing levels in Tables D and E provide

various indicators of the efficienry of the assessors office We did make staffing adjustments for several counties For example several counties reported no business property auditors on their staffs

However their business property assessments and mandatory audits are being completed To these

counties weuro allocated a quarter position In addition the position of assessor is a working position in

some counties (ie the assessor also completes some of the real property or business property

assessments) The following counties indicated that the assessor handles some of the real property or business properly workload Alpine Butte Calaveras Del Norte Glenn Inyo Kings Lasseq Los fuigeles Mendocino Merced Plumas San Mateo Sierra Solano Teham4 Yolo and Yuba For these countieq we allocated a quarter appraiser andor auditor position as was indicated on the

questionnaire We did not include any positions hired by AB 818 funds as the purpose ofthese funds is

to reduce the backlog of work

Please note that the data we requested in our questionnaire may not represent the entire workload of an

assessors office In additioq some data that we did request were not available in certain counties

Thus the figures and totals are incomplete in that they represent a comparison of furnished data only

We caution the reader to note that the data used in this table may not accurately represent the actual

workload of a real property appraiser or business property appraiser For example reductions in

assessed values due to decreasing real estate values (Proposition 8 assessments) may be done en masse

by computer On the other hand each disaster reassessment requires individual attention and probably a field inspection

Notes Column l number of real property units worked is the nrm of the total transfers (Table H column 3) new assessments resulting from permits (Tahle H column 6) construction discovered

without permits (Table H column 7) units affected by misfortune or calamity (Table EI column 8)

properties affected by eminent domain (Table E column 9) the nurnber of claims filed for Propositions 6090 110 (Table FL column l0) property splits (Table H column 16) new subdivision lots (Table

tI column l7) roll corrections (Table tI column l8) assessment appeals (Table FI column 15)

Proposition 8 (Table H column 25) and properties that are annually reassessed (Table II columns I I through l4) Please note that the data for Proposition 8 assessments were reduced for those counties

that indicated they do a percentage of these assessments by computer (thus it is not a personnel

workload item) Column 2 the number of appraisers is the sum of real property appraisers from Budgeted Permanent Positions (Table D column 2) and Budgeted Temporary Positions (Table E

column 11 The number of units worked (column l) divided by number of appraisers (column 2)

equals the nurnber ofunits worked per appraiser (column 3)

xll

Column 4 the number of unsecured units worked is the sum of the total business property assessments (Table I column 7) the mandatory audits completed (Table I column 16) and the number of business property appeals filed (Tables J and K column 5) Column 5 the number of appraisers is the sum of auditor-appraisers from Budgeted Permanent Positions (Table D column 3) and Budgeted Temporary Positions (Table E column 2) Column 6 the number of unsecured units worked per auditor-appraiser is column 4 divided by column 5 the number of auditor- appraisers

Column 7 is the number of property splits (Table H column 12) divided by the number of drafting personnel (Table D column 4 and Table E column 3) Column 8 is the number of new subdivision

lots (Table H column 13) divided by the number of drafting personnel (Table D column 4 and Table

E column 3)

TABLE Q

In this table the workload indicators provided by Table P are sorted in descending order by the number

of units worked Please note that the data we requested in our questionnaire does not represent the

entire workload of an assessors office

The statewide average number of units worked per appraiser is 28188 Ten counties out of 58 are

above the statewide average The statewide average number of unsecured units worked per atrditorshyappraiser is 30835 Thirly-four counties are above the unsecured statewide average

Notes Please see the Tahle P Notes above for a description of unit worked

TABLES R-V These next five tables compare the workload staffing ffid budgeting figures to counties of similar size We determined similar size based primarily on the number of total roll units

We realize this is not the only size comparison that can be made However this appeared to be the

most efficient comparison that could be made without separately analyzing the physical and economic

features of each county

We inserted blank spaces between groupings to distinguish counties of similar size In addition we placed Los Angeles County in a category of its own Because of its size we chose not to compare Los fuigeles County to any of the other 57 counties in California

TABLE R TOTALBUDGET RqLL UNITS ANI ROLL VALIE COMPARISON

The first area of comparison that we made was of total budget roll units and roll value to staff members This was done to establish a broad overview

Notes The total staff figures in column t are a compilation of Tables D and E ftudgeted permanent

and budgeted temporary positions) The gross budget total roll units and total roll value figures came

xlll

from Tables A and F Column 3 Budget per StaffMember is column 2 (Gross Budget) divided by

column I (Total Statr) Column 5 Roll Units per Stafr is column 4 (Total Roll Units) divided by

column 1 Column 7 Roll Value per Stafi is column 6 (Total Roll Value) divided by column L

TABLE S COMPARISON OF AIIMIIISTRATIVE POSITIONS

To compare the levels of administrative stafHng used to manage assessors offices in Californi4 we

compiled the data presented in Table R We carrtion the reader to take into consideration that the

staffing classification used in this report was reported by the counties Counties do not all count

staffing the same way

Notes Column 3 Staff per Administrative Positioq is column 2 (Other Statr) dMded by column I

(Assessor and Other Managers) Column 5 Roll Units per Administrative Position is column 4 (Total

Roll Units divided by column 1

TABLE T nrAL pnOpUnry WOnrgOAD COI1fiARISOU

This table compares those elements relevant to the real property appraisal staff Other items are also

worked by the real property appraisal staff (such as appeals etc) These items were not included due

to annual fluctuations In addition we did not make comparisons of appraiser experience education

and training or ability These are all items that could atrect the productivity of the appraisal staff

Notes Column 2 Real Property Appraisers is a compilation of Tabte D column 2 and Table E

column I Column 4 Appraisers per Secured Roll Units is column 3 (Secured Roll Unit$ divided by

column 2 (Real Property Appraisers) Column 6 Transfers per Appraiser is column 5 (Total Transfers

divided by column 2 Column 8 New Construction per Appraiser is column 7 (New Construction

Units Appraised) divided by column l

TABLE U BUSINESS PR9PERTY WORKLOAP COMPARISON

This table compares three major functions of a business properly valuation unit performing mandatory

audits processing business property statements and valuing all business property accounts

Notes Column 2 Business Property Appraisers is a compilation of Tables D and E Budgeted

permanent and Temporary Positions Column 4 Assessments per Auditor is column 3 usiness property Assessments) divided by column 2 Column 6 Mandatory Audits per Auditor is column 5

(Mandatory Audits due) divided by column 2 Column 8 Property Statements per Auditor is column

7 (Property Statements) divided by column 2shy

xlv

TABLEY CLERICALIY9RKLOAD CoMPAB[qoN

This table compares three categories ofthe assessors clerical staffing in comparable counties

Notes Columns I and 2 are a combination of the applicable columns from Tables B and C Budgeted permanent and Temporary Positions Valuation Staff (column 2) includes both real property

appraisers and business property auditor-appraisers Column 3 Valuation Staffper Clerk is column 2

divided by column 1 Column 5 Roll Value per Clerk is the total roll value (column 4) divided by the

clerical staff(column l) Column 7 Roll Units per Clerlq is the total roll units (column 6) divided by

column l

)ff

SECTIOhI II

BIJDGET AItD

PERSOhIIEL STATISTICS

A Report on Budgets Workloads ond Assessment Appeal Activities 1996-9

TABLE A

BUIGET DATA amp COSTS OF SELECTEI PROGRAMS

oo ooCost of Salaries Serryices 1996-97 1995-96 Ctrange 1994-95 Change

and From Other Other GROSS Gross 95-96 to Gross 94-95 to lilages Depts Costs BUDGET Budget 96-97 Budget 95-96(r) (2) (3) (4) (s) (6) (sl (t)

6 Alameda s9357929 $1195378 $525571 $11078878 $10477616 5oo $9816934 0 104406Alpine 69930 0 19210 89140 89140

456409 $Yo Amador 458609 230U 71714 553407 454496 l8 0oo 1839598 60o Butte 1531036 134113 278381 1943530 1952408

-160oCelaveras 695869 0 4301I 738t80 7001 I l 5oo 815315 t l 508597 0 56666 s5s363 565263 0oo 500301 Colusa

5 79L9755 -Loo Contra Costa 6914791 1100840 248963 EJ64594 7862704 L60o 401322 2 Del Norte 363674 68797 57786 490257 410206 4 2271928 -80o EI Dorado 1793324 267942 135403 2196559 2112913 4oo 6241946 20o Fresno + 5842867 696205 133260 6672332 6380200

l0oo Glemr M2606 442606 400496 3oo 1420746 -LsVo Htmrboldt 1060834 70356 139799 u70989 123590

ll18280 Ooo 1077748 40o Imperial 809766 0 308514 1118J80 716A73 -3 761859 Do Inyo 558468 0 134561 593029 6030164 4to 6358902 -50o Kern + 5269477 703703 325532 61987t2

1122871 4oo 1079338 40o Kings 891607 181493 96230 I159330 Lake + 843A25 14228 25870 883523

18485 3717W 369833 lYo 355509 4VoLassen 353217 0 -loo 85648000 -70o Los Angeles 61818000 7908008 9375992 79102000 79913000

NA llooooo 914489 llao 921448 -LooMadera 1100000 NA -2oo 3799609 -34 Marin+ 2575515 38679 172008 27t6202 28y2405 5oo 538374 -14 Mariposa + 358376 0 138336 496712 4735W

0 s7268 1026566 1002515 2 971118 30oMendocino 969298 5oo 1813562 -10 Merced 1365151 204500 1569651 1641628 lloo 286612 5 Modoc 291715 0 44000 335715 300220 6 452500 -6yo Mono 372095 0 82609 454704 426143

31330t8 3084563 2 29L9149 50oMonterey 232L322 543896 267870 1052548 5oo 1006383 4Vo Napa 1030282 46700 30951 1107933 1556493 0oo 1556493 0 Nevada 1413381 t46A76 1559857

17781I I7 loo 17405039 2 Orange 12996526 1809967 3129616 [7936109 3540633 5oo 3251473 80 Placer 3158829 8748 542W0 3710417

434821 60o 434821 0ao Plumas 399716 41510 21850 463076 29 10139318 -100o Riverside 8294848 2016543 2737295 13004t686 9J56603

30o7701650 324776 1246856 92t3282 9283067 OVo 9598486 Sacramento 55t1t0 532505 5oo 490615 8San Benito 520380 37800

7137059 501076 740535 837E670 8153857 3oo 8120605 00Sen Berrrardino 13517485 Ooo 14170540 -50oSan Diego 12811500 762956 13574456

San Francisco + 0 1863004 68229E9 6302208 8oo 5893468 60o4959985 SanJoaquin 3773708 82009 48727t J42988 4159861 4oo 41524A8 00o

3371858 328586I 3Vo 3058315 70oSan Luis Obispo 3088486 138397 144975 San Mateo 66L3927 932431 847854 tJ94|212 9404291 -l2oo 11476367 42Santa Barbare 3418124 253412 728276 4J99812 4180478 5 3840285 BVo

14079650 301355 593659 14954664 14655016 2oo 15493541 40oSanta Clara 1895983 1789737 6 1885767 -5ooSanta Cnu I532588 0 364395

13s348 1999t62 L954207 2oo 1934728 looShasta + 1697988 166626 30l0o4 292234 3oo 274528 60oSierra 281544 1300 18060

104t924 954132 9oo 920749 30o Siskiyou 895717 50000 103207 1701168 391636 I19515 23t2319 2310133 4oo 2409848 4Vo

Solano + 4604198 4625753 Ooo 4A07168 5oo Sonoma 3634097 332506 637595

2712032 180188 176064 3068J84 2570-033 l60o 3103944 -ZloaStanislaus ltu5ry 50o 891029 13Sutter 838594 135529 109036 -fF-tslft7-6tf7H1 582304 l5oo 589266 loo Tehama 587182 0 94562 Trinity 133796 3500 49897 187193 184889 loo

2854325 -loo 2812864 looTulare 2230A72 381944 223680 2t36096 2ooTuolumne + 500120 0 946y3shy 594763 687258 -160o 674003

6ltsSoo 6312600 4oo 6140200 3oo Ventura 5r02100 981I00 1063ts2 1008827 5oo 1146328 -l4ao Yolo 972133 24631 67088

556565 635300 3oo 612500 4oo Yuba 602945 0 53620 -s26748172 3oo $276663867 Totals s223858025 S22257506 $29055863 $27511394

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMIvIARY OF FURNISHED DATA ONLY NA Not Available orNotApplicable 0 = Zero - No Response to This Item

lgg3-94 data no data provided for 1996-97 1995-96 data nro data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRccorderClerk

Page I

A Report on Budgets Wortloads and Assessment Appeal Activities 1996-97

TABLE A (CONTIIUED)

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Other Income froperty

1fi6-97 Sersices Fees for Fees for Supp Tax Gross to Other Map Propeffy Copies Admin Budget Depts Sales Details amp Info Fees

(9) (r0) (1r) (r2) (13) (r4)

Eremption Progrrm

Other Costs by Other ($cc NET Included Corurty Internal

Applndlx l) BUDGET in Budget Depts Services1S (1O (r7) (r11 (le)

Alameda Alpine Amador Butte Calaveras

Colusa Contra Costa Del Norte EI Dorado Fresno Glenn Humboldt Imperiel Inyo Kerrr + Kings Lt[E t + Lassen Los Angeles Madera Msrin+ Mariposa Mendocino Merecd Modoc Mono Monterey Napa Nevada Orange Placer Plumns Riverside Srcmmtnto San Benito San Bernardino Sarr Diego San Francisco San Joequin San Luis Obispo Sen Mateo Santa Barbara Santa Clara Santo Cnrz Sh$ta+ Sierra Sisldyou Soleno+ Sonomo Starnislnus Sutter Tehama Tdnity Tularc Tuolumne + Venture Yolo Yuba

$1107tt7t $401 $26t43 $23882 $63897 s3722243 $3653 $7737959 - $799687 539571 t9140 0 2628 00 0 0 t6512 NA NA NA

553407 276 3532 4254 282 545063 1943530 0 16000 hll Inll 530000 5000 lp92ft0 87854 0 76585

738tt0 0 1010 00 128413 0 609457 NAOO565J63 0 0 00 0 o s6sJ63 000

8264594 22926 35218 - 85594 530000 78845 751201r 382674 728255 286090 490257 0 0 00 0 0 490JS7 NA NA NA

2196669 1350 15190 475 762871 385 1416J98 69300 262901 66t232 123343 38712 284 1000 1785689 - 4723304 212771 65582t 56000

442606 300 3goo 438506 1270989 ln 13 17988 894 I1538 282664 265722 592183 NA 70356 NA 11rtJ80 93 3177 1968 740 55000 11577 1045725 000

693029 0 1160 00 0 7647 689J22 00063etIt2 4577 16709 11479 5276 1005297 7685 52476t9 52447 l610 70940

Il69J3o 0 2000 1000 64000 328751 - 173579 163902 8ampI523 5380 8972 I11530 7$7gt NA NA NA 3102 0 4721 0 Inlt 33000 0 3339t1 NA NA NA

79102000 64000 207596 32999404 45t3lr000 - 5096000 1100000 0 6950 100 356 NA NA 1089J75 NA NA NA 27t62O2 NA 14676 18564 6296 738352 8550 1999764 NA NA NA

496712 0 4000 000 0 492712 000 r026566 0 5633 135 72732 17185 1168 989713 1569651 L0230 21o42 - 153tJ79 N 204500 NiA

335715 14000 In 15 In 15 In 15 In 15 3358 3r8J57 NA NA NA 454704 1265 453439

3133088 4000 00 634136 0 2494952 NA 5296t6 30000 1107933 0 5000 6275 500 0 55856 1028J02 33300 1559t57 0 2660 5600 242 0 4003 1547J52 NA NA NA

I7936109 30163 82582 1346380 126322 16J50562 5l1586 1788139 922124 3J10417 20593 17414 30379 0 923717 o 27ltJt4 96994 0

463076 500 - 462576 41510 i 1304t6t6 23687 10242 1030 217142 4031813 6434 875u7t 1474064 et3282 In 15 In 15 In 15 In 15 3153580 82336 6037J66 206204 8t6704 650193

5581t0 - 4000 144000 4100 4060t0 NA NA NA tJ78670 95000 165000 3I000 1437600 - 6650070 303082

13574456 NA 29495 77565 13lB75 NA 13J35421 25775s 794180 6t22889 0 2207 4107 0 0 o 68t6675 0 0 0 4J4tgtt 28000 - 43149tt NA 82009 NA 3J71858 0 11538 0 20430 0 53206 32866t4 37595 NA NA t394212 0 0 3375000 50000 2450000 o 2slg2l2 350330 4J99t12 -16060 10420 NA 19862 I104515 196287 30947t8 NA L92654 83420

149646U 0 13891 91925 4944 5433580 390050 9030J78 606909 221796 825991 r896883 0 In 15 In 15 In 15 5I9545 35320 1342017 248498 1999862 58444 3100 000 8000 360588 109 1562521 NA 84006 NA

30r004 1400 3917 0 0 29000 0 266687 3000 0 0 1l48924 0 8475 0 In lt 2532 0 lo37gr7 NA 50000 02e12$$ 121000 10325 53289 Intl 95936 31562 19ooJo7 NA 193745 4604198 0 28714 62520 NA 120000 - 4392964 306tJ84 5000 4000 l3t2E 398260 - 2U7196 - taotgi 1083159 0 4601 2500 0 0 5683 1070J75 - I10428

681744 6000 98000 - 577744 00 0 1t7193 0 738 r55 5s NA 272 tt403l NA NA NA

2t36096 0 6678 500 1000 65230 2J626t8 NA 271888 NA 5947fiI 0 2015 00 0 9988 582760 00 0

61t3500 0J Orttv 8000 133I500 50000 4J94000 1063t52 - 892 17988 In 12 539875 10511 4944E6 27961 656565 o 5ooo 300 3000 132000 o 516J65 NA NA NA

Totals $27511J94 $540410 $829775 $3954410 fi726626 $33834123 $34541975 3200644075 S2552546 $15024995 $3845714

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FI-IRNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - No Response to This Item 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessorRecorder County AssessorRecorderClerk

Page 2

A Report on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE B

AB E18 FUNDS

Contract with Dept of

Finance (t)

Amount of funds Allocated

(2)

Utilization of Funds

Emnlovees Emuloveei Equipment Contractoro (specify)

X Professional Serviceseda Alam Yes $2152429 X e Alpin No

x x x dor Ame Yes 80865x X x x e Butt Yes 362718

109897 x Calaveras Yes X x x x Colusa Yes 53957 x x x X OilRefineryAppealsConsultants Contra Costa Yes 2022000 x

Overtime for Permanent EmPloYeesDel Norte Yes 36203 El Dorado No x Fresno Yes 596024 X

59000 x xGlerur Yes xHrmrboldt Yes 210806 x Imperial No Inyo No

Yes I21 1318 x x xKern+ X x x x Kings Yes 139653

Leke Lassen Yes 54699 x

X X X APPraisalClericalStaffLos Angeles Yes 13451670 x xxx Mrdere Yes 212991 Marin+ No Mariposa + No

x x x Mendocino Yes 160435

Merced No Modoc No x x Mono Yes 45518 Monterey No

265817 x xNapa Yes x x Nevada Yes 234292 Orange No

Clerk of Board Auditor Tax Collector x x Placer Yes 315000 x 80000 x X Door-to-Door Field Inspection Project

Plumas Yes x x x Riverside Yes 2369000 x x x Software Fumiture SuPPlies

Secramento Yes 1554243 x x Training amp Office EquiPment

Sen Benito Yes 90408 x 2[39938 x Auditoi Tax Collector Clerk of Board

San Bernardino Yes x x x San Diego Ycs 5413943 X 3332230 x x x Sen Francisco + Yes xSan Joaquin Yes 818686 X

Yes 736288 x x xSan Luis Obispo x x x San Mateo Yes 2201000x x x Santa Barbera Yes 895894 x

x X Unclassified EmPloYees Santa Clara Yes 2818806

Yes x xSanta Cruz 565000Yes X xShasta + 342399 x x Sierra Yes 7383

Siskiyou No x x Solano + Yes 469207 x xSonoma Yes 1035049

X X Two ClerksStanislaus Yes 866155

x xx Sutter Yes 147436 74000 x X Software amp Vehicle

Tehama Yes Trinity No xxx Tulare Yes 501902

Tuolumne + No xx Ventura Yes 1477800 278309 X X Vehicles

Yolo Ycs 88968 x Yuba Yes

23 4l 23 l3Totals 44 Yes 13 No S50078336 23

OF FTJRNISHED DATA ONLYTHESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMIVTARY - = No Response to This Item Ne = Noi Available or Not Applicable 0 Zsro

r 1993-94 dtrn Jata providea foitggO-qZ + 1995-96 data]o daa provided for 1996-97

+-bounty AisessorRecorder County AssessorRecorderClerk

Page 3

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE C

AB 8T8 POSITIONS (In Person Years)

PERMANENT POSITIONS TEMPORARY POSITIONS

Other Cerffied Aooraisers Other Certified Appraisers -Teaf-ifitrsffiffi Tcch amp TOTAL AdmtuL Drafting Tech amp AdmLL ffiDrafting Mgnt Property Property Mapping Pro Clerical Mgnt Property Property Mepping Pro Clerical STAFF

I

20Alameda i 4 3 0 Alpine

i - 05 25 Amador 4 1000 5Butte

05 0 05 2 Calaveras l 0 d d ori d 075Colusr r 058 0 0 0

t2_ 0000 E2Contra Costa ii I 0 Del Norte 0El Dorado

0 3 0 IFresno 50 irii 0 Glenn 5 Humbotdt ii i i 0 lmperial 0Inyo 00 0 0 4 d l9 Kern+ I Kings 00 I 0

- 0 Lake 15 Lessen 0l 0 05 5003 01 t2 2E9 [os Angeles a

Madera I - 0 Marin+ 0 Mariposa +

025 02sMendocino 0Merced 0 Modoc 0 Mono 0 Monterey 0 Napa

183 Nevada 0Orenge -1 l 0PIacer -1 I Plurnas 0 00012 6 Rivercide 159 t00 00098 188 Secramento 7l I

0 I$an Benito 01 3 4 0 Il 0 l8San Bernardino

12 0020 49San Diego 2t0 2 3 20ll ISan Francisco 0 00064 136San Joaquin 34

0 13Sen Luis Obispo 00 7 2022t 4-29 16 San Mateo 1n 2 l0 Santa Barbara L 2 0100

2051 27 Santa Clara 00 0 l8 _ 22501 73$anta Cruz t

Shesta + I l 0 Sierra 0 Siskiyou 0 4Solano + 20 15 125 Sonoma 52

4 45231 l5 $tanislsus 4Sutter ll0 I l-i LtTehama l9 0Trinity

2 l0l0 4 Tulare 0Tuohmute + i 25Ventura 1ii 0 3 Yolo i 0 Yuba

285 l12 9378 345 55 3477 613 6E243 Totels 0 22358 8r5

THESE TOTALS ARE INCOMPLETE AID REPRESENT A S1JMMARY OF FIRNISHE_D DATA ONLY NA = Not Available or Not Applicable 0 = Zerc - No Response to This Item

lgg3-94 data no daaprovided foi-1996-97 1995-96 data nodatapro-vided for 1996-97 + bountyAssessorRecorder CountyAssessorRecorderClerk

Page 4

I

I

I A Report on Budgets Wotftloads and Assessment Appeal Activities 199697

TABLE D

BI]DGETED PERMAITETT POSITIONS fln Person YesE)

olo oo

Change Change Agressor CertifiedAppralscrs Computcr Other 96-97 9t96 From 94-95 From amp Other Effi Dmfting Andysts Teclu amp All TOTAL Total 95-96 Total 94-95

Mamgers Pruperty Property Mapping etc Pro Clericd STAFF Sttff to 96-97 Stalt to 95-96(rt E) G) 4) (s) (O O G) (e (10) (11) (12)

95227 6 212 62 t70 170 Ooo 18308 -7ooAlameda Alplne r00 0 0l 02 2 Ooo 2 0oo

Amedor 321 I 00 25 95 966 -2oo 95 7oo -2oo Buite 4142 3 r0 t7 4l 42 38 Lloo

Cdaveras 3405 15 05 0 4 r35 135 0oo 155 -l3oo

Colusa t3t I 03 110 l0 0oo 10 0oo

Contra Costa e5014 5 l4 45 12t 125 2oo 126 0 Del Nortr 171 05 0 05 29 9 0oo 9 0oo

El Dorado 3162 3 t2 936 36 0oo 46 22oo Ooo 128 0oo Fresno 441 14 8 l3 57 12t 128

Gleml 330 0 40 010 l0 0oo

Humboldt 3103 I 02 t2 3l 31 Ooo 3l Ooo

n 0oo Impcrirl 783 00 823 23 Ooo 13 I I 0oo Inyo 721 I 00 51r I I 0oo

Ooo Kern 53813 5 ll 31 94 94 Ono 94 Ooo 20 Ooo Kings 273 I 00 720 20

Llker + x82 I 02 621 21 0oo 75 0oo Lssscn 230 I 10 05 75 75 Ooo

l7oo Los Angeles 52 271 106 37 66 49 558 1239 1239 Ooo 1485 0oo Madera 314X 3 00 t0 s2 32 0oo 32

I lolo Mlrin+ 225 22 6 3 375 22 6l 595 loo 535 l8oo Mariposa+ 230 00 410 13 -23oo ll

Ooa 22 0oo Mendocino 392 0l 622 22 Merced 873 02 829 27 7oo 3l -L3oo

Modoc 22I 00 28 I 0 8 0oo

ll 9oo Mono 161 00 312 12 Ooo 0no 49 2oo Monterey 3177 00 20 4t 48 -loo 225 0oo Nape 373 35 00 55 2225 725

Nevada 112 I 4 l0 13 34 32 60o 32 Ooo

14 4oo 305 Orange 58448 15 r 0 r33 300 288 60o

5204 4 26 265 675 65 4oo 65 0ooPlacer 221 I 00 2S 8 0olo I 0oPlumas 32oo 165 l8oo Rivcrside t2 78 l5 7 l0 23 33 17t 135

135 loo 150 Sacramento 85118 5 50 49 136 l0oo 0oo l 0oo San Benlto 14l I 00 512 L2

153 0oo lsX loo San Beruardino r0 60 l0 7 219 45 153 0oo San lliego 1l 69 3l 26 l0 33 99 219 279 0oo 279

0oo 107 Ono San Francisco 73120 t 10 4t 107 107 76 3oo SrnJoaquin 5267 5 47 24 7t 78 0oo

loo San Luis Obispo 8 225 45 3 a2 27 67 58 -loo 67 -4oo 108 4oo San Mqteo 54t14 2 027 17 lo7 ll2

74 -9oo 698 60o Santa Berbtre 9255 4 80 15 67 72 -2oo Senta C-lara ll 44 7 74 r00 243 245 Ooo 250

Santa Cnrz 592 2 03 l0 3l 3l Ooo 318 3Yo

3154 22 00 t4 3t2 402 -5oo 4O2 0ooShastri + 1180 02 00 27 51 57 Ooo 57 OooSierra 2l Ooo 21 0oo Siskiyou 361 3 00 821

Sokno 3145 4 00 935 43 -l9oo 44 -2oo

Sonoma 521 7 6 20 25ffi 55 2oo 56 -zYo1 Stanlslaus 3276 20 15 5s 55 Ooo 55 0oo

-l0oo $oaSutter 763 I 00 719 2L 21 341 I l0 5t5 15 Ooo l5 OooTehama 170 I 00 04 4 OooTrfnfty

Tulare 2237 3 t7 l0 s3 53 Ooo 53 OVo

Tuolurme 341 I 00 312 12 Ooo 135 -l lolo96 l0ooVenfirra 34413 t3 t4 28 106 106 Ooo

25 -8ooYolo 362 I 00 t2 24 73 4oo

342 I 00 55 1S5 155 Ooo 155 OooYuba

1525 ZZl25 179I45 45t57 454806 loo 4827-1 Totslr 28725 14113 497 2249

THEsE TOTALS ARE INCOMPLETE AIID REPRESENT A SIIMMARY oF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zeto - = No Response to This Itern

l9g3-94 data no data provided for 1996-97 1995-96 dala no data provided for 199697 + County AssessorRecprder County AssessorRecorderClffk

Page 5

A Report on Budgets WorkloadS and Assessment Appeal Activities 1996-97

TABLE E

BUIGETEI TEMPORARY POSITIONS (In Person Ycars)

Business

Real Property Appmisers-- - (I)

Property Auditor-

Appraisers - - (2)

Drafting Mapping

(3)

Other TechnicaU Professional Clerical

(4) (s) TOTAL

(6)

Alameda 0

Alpine Amador

00

Butte 0

Caleveras Colusa i Contra Costa

0

000 34

00

34

DeI Norte 0

El Doredo Fresno 06

0 6

Glenn Humholdt Imperial Inyo Kern+

0 0

0

0 0 00

15 052

015

0520 0

KingsLlke + Lassen 0

00

05

[-os furgeles Madera

0 0

0 033

Marin + Meriposa + Mendocino

0I0

Merced 0

Modoc 0

Mono 0

Monterey Napa Nevada 05 0 05

0 0I

0renge Placer

0 0

Plumas 0

Riverside Sacramento 0 0 t

0 I3

San Benito 0

$an Bernardino 0

San Diego San Francisco + 0 0

0 0

San Joaquin San lxris Obispo Sen Mateo

0 0 0

2I 2

6 I)

Sente Barbara Santa Clara 0 r2d

0 I23t

Santa Cruz 0

Sheste + 0

Sierra 0

$iskiyou Solano +

0 037 037 0

Sonoma 0

Stanisleus 0

Sutter 0

Tehema 0

Trinity Tularc

0 0

Tuolumne + 0

Venhre 0

Yolo 0

Yuba 0

Totels 05 4 318 33

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SIJMMARY OF FIJRNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This ltem

+ lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessoriRecorder CountyAssessorRecorderClerk

Page 6

SECTIOT HI

LOCALROLL

WOreOAD STATISTICS

I

i

i

l

i

i

i

I

i

i

I

i

i i

l I

i

i

I I

I

i

I

I

I

i

I

I

l i

i

I

I

i

I

I

i

I

I

i

I

i

I

I

i

i

i

i

i

I

i

I

i

A Rcport on Budgets Workloads and Asscssment Appeal Activities 199647

TABLE F

LOCAL ROLL VALUE ANI STATISTICS

Section 601 Roll o

Fdl Value in 000s

(r

Full Velue in 000s

ROLL VALUE in 000s Unitr (in 000s)

(7) (8)

Alamede Alpine

Amador

s76677625 191616

2115674

$7241330 23060 82771

36691 $25691MNA NA

21197 $2049546

Butte Calaveres Colusa t Contre Costa Del Norte El lloredo Fresno Glenn Humboldt Imperil Inyo Kern + Kings Lake Lassen Los Angcles Madere Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nape Nevada 0range Placcr

8800752 27322L5 L477214

66302789 918238

10318447 29749673

1358042 5398459 5045990 2243174

34855672 3910049 3038166 1239884

474278295 5279262

22961908 106521I 4656M2 7736518

628164 L672427

20605861 9274269 6483741

165537053 L7280657

440314 55937

106309 2939474

43M2 247W|

L726503 57894

423101 630814

41u2 1692227

164653 274955 11196I

31411238 190234 945534 38530

207451 M0457 21591

224948 1102592

394734 207245

11923012 617222

2023 s334NA NA

30745 sl090l932 fi17275

6624 s161931298 $8110221071 s288035243 $1475643399 $954351276 $16602

27322 NA5475 $73I

NA1864 $44565NA s101492

3718 NA9950 $866495I144 91437121500 $74935NA NA940 $5341

L542NA NANA NA

3303 s173752 86205 $432352813592 $848295

Plumas Riverside Sacramcnto San Bcnito San Bcrnardino San Diego Sen Francisco + San Joequin San llis Obispo San Mateo Senta Barbara Sente Clare Santa Cruz Shasta Sierrr Siskiyou Soleno + Sonome Stenishus Suttcr Tehama Trinity Tulare Tuolumne + Venture Yolo Yuba

L922301 71274926 51044181 2550542

69606259 142356634 52146583 2266736L 18078310 53179785 24529686

109303350 14957993 7907321

320803 2165288

18146030 27703602 17298926 3584025 2M4O76

629245 12882823 3203189

43855746 7773077

105851

51425 2796593 3180992

I14782 4905636 7289569 5230019 1575551

503719 6655948 1567758

13806407 578699 422812 38548

187531 743418

1147342 873460 365004

80085 34144

639812 I14290

2258372 527460 136013

76688 $734938017 $9138421699 $99584

784U s760643 63390 $28261858600 $231568

17269 $68293613480 s393240 20705 $151248310526 fi729682333tr $45751054086 $21749171 s269679536 s2725

1875 $543165568 NA

12996 NA19394 s2922782656 9433773936 $432741 $7910

16479 $42601737489 s26192

NA NA4880 $17301808 $30029

Totels sL777471406 sl19854185 $1897325591 ltiitl 780891 s26220527

THESE TOTALS ARE INCOMPLETE AID REPRESENT A STIMMARY OF FIJRNISHED DATA ONLY

NA = Not Available or Not Applicable 0 Zero - = No Response to This Itcm r+ 1993-94 data no data providea toijgge-gZ t 1995-96 data3o datl pryvided for 1996-97

CountyAssessorRecorderClerk +CountyAssessorRecorder

Page 7

A Report on Budgeb Worktoadq and Asscssutcnt Appeal Activities 1996-97

TABIJ G

IISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SEC[ RED ROLL)

Residential Conmrenchl Industrid

Alrrmeda Alpine

^AmadorButtc Calrveras Colusa r Contm Costa Ilel Norte El Dorado Fresmo + Glerur Iltmrboldt Impcrid Inyo Kern + KingsLrlc r Lassrn Loe Angeles Mrdcra Marln+ Marlposa + Mcndocfuro Merced Modoc Mono Montercy Napa Nevada Onnge Plrrcer Phmras Rlverslde Sacramento San Benlto San Bernardino San lllcgo San Frrnclsco $an Joaquln San Luts Oblspo San Mateo $anta Brrbsru Santa Clara Santa Cruz Shastr + Siera $isHyou Solano+ Sonomn Stanislaus Suttcr Tehrma Tftdty Tulare Tuohunne Ventun Yolo Yuba

Sforgte Multi- Vacant Vacant VacnntLand Total Improved Land Total Improved Land TotalFamily Famity

(8) (e) (r0)(1) (2) () (f) O) __ CI)-(O -313687 3346E 13277 360432 15600 1276 16876 6670 1743 9r413

NA NA NA 0 NA NA 0 00 08412237 28t 6678 19J03 574 lE3 757 39 45

0 0 0

14333 1876 9t10 26019 6ss 356 1011 42 6r It0 NA NA 0 NA NA 0 NA NA 0 NA

16322 2tt 546 8365 1089 9454 1683 755 2438 264720 7504 7631 354 4690 12675 490 186 676 367 43

55076 2031 19639 76746 1628 598 2226 422 413 835

16712 r9lJto 1055t 3926 985 4911 165158 9510 - 1581 00 0

E293 41032 2160 32E 2488 354 301 655 29713 3026 23682 955 25510 50147 2118 2283 4401 520 353 873

498 1673 9265 787 74 861 6E5 12 697 7094 I18420 274Jil 92a4 3131 I2335 2660 2822 51482 145495 10449

20771 783 2246 23tX 1266 3 1729 170 In 6 t70 17538 358 31046 E942 1973 658 2631 321446 8775 6U 2029 1l428 581 263 w 46 62 108

1661051 241582 2ol0255 t4112 1547 99589 37352 1176 49119 107622 NA NA ln20 NA NA In 20 NA NA In 20 NA

70672 5197 9147 ffizr6 2t57 525 3J12 576 134 7to NA NA NA 0 NA NA 0 NA NA O

20000 950 8640 29590 2000 415 2415 301 r24 425

NA NA NA 0 NA NA 0 NA NA O

IE59 34 823 2716 393 237 6e0 13 15 290 0 0

768 269 1037618 5319 6254 trl162 d45l 706 s157

26017 2065 1373 29455 1505 317 IS22 474 239 713

3451I 1L27 15017 50655 1t22 265 1387 223 214 437

627850 27222 17405 672477 24404 1968 26372 11219 950 12169I13974961- 2617- 18021 95601 2952 1288 424O 655 484

0 0 0

399650 7406 129303 536J59 lEl84 10159 28343 Ins In6 0

300983 19304 15815 336102 11583 2223 13806 3726 1967 5693

9875 357 [083 ll3l5 485 52 537 134 58 192

419249 2t505 90046 SI7800 l4lt0 9726 23906 5628 6E96 12524

6L5292 43699 47773 70664 17192 3665 20857 7111 2893 10004

r55t96 15837 In 3 15837 2655 In 3 2655 113718 35310 6168 I l9ol2 8560 8039 1316rr 6415 1228 7643 ltg4 1077 2971

767t9 4008 14061 94t5t 5626 1227 68Si E65 307 lrl72 17425 11692 7895 193t12 6572 32W 9862 3047 1974 5021

102500 4600 tt60 90600 7100 4to0 5060 1150 360 1510

375445 19995 E697 404F7 1a334 284 1261t 6413 l9O 6603

63573 4201 8503 16279 3022 497 3519 569 133 7W 47140 2030 1191 61087 3452 1272 4724 323 157 6t0 1615 24 928 27 102 26 r28 37441

306E5 t45 In l 31530 2671 Lt 5 2611 740 In 8 740

95026 3460 5872 104J58 2il3 Et8 3611 t45 700 I54S

ll9t73 5735 4317 129125 4278 827 $105 1519 495 2114 1536 In 6 1fI692170 5528 3934 101632 4914 1227 6141

16770 1532 1544 19846 E50 186 1036 390 t47 537

16762 1859 t197 26tlt 952 256 r208 n9 E3 36i2

5150 4ll 5422 10983 478 6t s39 19 l0 2

90781 2t65 In 12 93646 5122 In 5 s122 999 In 8 999

21538 926 7468 29932 9t7 193 lrl0 51 42 93

1E7644 7035 10748 2t547 5531 7t6 5J17 3439 1210 4649

31to 235 2295 36Jro 1910 510 2r4fA 720 3lo 1030

u-r84 2082 1999 15265 2102 423 2515 294 316 610

Totrls 7204E51 584543 867671 8657065 330287 73066 4l33ll t 13349 41306 154655

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTIRNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - = No Response to This Item

rree3e4trjf^Hx1flhff uLlfrf1ffiftfijlrorlee6-e7

Page t

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Rural Miscellaneous Non-Restncted Secured on

Non- Possessory Gasamp Imps Irrigated Irrigated Restricted Vacant Other Total Interests Mineral Other Total (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21)

Alameda Alpinebull

NIA NIA NIA NIA NIA NIA 3921 0 4 4 NIA NIA NIA NIA NIA NIA 0 0 0 NIA 0

middot--middotgtmiddotmiddot

Amador 76 742 170 988 17 148 165 middot--middotgtmiddotgtgt

Butte 0 0 Calaveras 5014 NIA NIA 1382 5183 0 11579 NIA 1216 1999 3215 Colusabull NIA NIA NIA 712 NIA NIA 712 0 202 NIA 202 Contra Costa 1231 698 613 472 1 3015 779 215 994 Del Norte 207 0 0 710 0 0 917 0 437 388 825 El Dorado 1058 1279 2337 1424 15 19159 20598 Fremo+ 8575 NIA 1928 14298 1802 NIA 26603 4 392 0 396 t bull+~~t~~ Glenn 0 0 Humboldt 8280 NIA NIA 7601 5857 0 21738 0 734 374 1108 Imperial Inyo Kem+

5757 2678 - 17660 6 26101 26 700 726 NIA 46 1264 NA 4329 51 5690 In 1 5 etc 519 467 986 207 4910 4099 11432 15290 l322 37260 NIA 3328 NIA 3328

Kings 1148 NIA NIA NIA NIA NIA 1148 0 97 12310 12407 Lake+ 373 2180 342 2895 0 29 123 152 Lassen 1043 In 15 In 15 2539 7632 In 15 11214 0 75 37 112 Los Angeles Madera Marin+ Mariposa+ Mendocino

- 63002 410 63412 10492 2348 17419 30259 NIA NIA NIA 4006 NIA NIA 4006 225 270 44282 44777

5 0 216 493 0 98 812 0 0 383 383 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0

3450 1000 7630 9750 810 0 22640 0 0 70 70 li~lil Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Rivenide

NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0 1673 657 1889 553 65 0 4837 0 0 19105 19105

0 0 1787 2082 3374 859 8102 2 292 6694 6988

251 501 In 12 625 3682 6940 11999 0 0 1393 1393 0 0 0 382 0 0 382 0 0 0 0

3310 210 3520 575 361 35518 36454 84 0 0 1122 0 82 1288 0 85 6581 6666

0 0 6847 Inll Inll 2238 467 9552 - 50811 50811

ifl bullbull ~J~ t bullbullbull 2~~n

lllibull Sacramento San Benito

5547 1004 Inl2 1510 In 11 0 8061 137 129 14154 14420 2142 In 11 Inll 2281 168 0 4591 0 10 0 10 middotmiddotmiddotmiddotimiddotmiddott~i~I

San Bernardino 1270 199 734 99230 101433 8545 433 1075 10053 t~Usect San Diego 270 2574 12313 1409 1965 483 19014 3727 171 62143 66041 rrn~~t~9= San Francisco + 0 0 San Joaquin San Luis Obispo San Mateo

149 4531 402 6834 262 12178 28 94 283 405 940 NIA NIA 3791 10393 1520 16644 1066 218 6659 7943 173 162 163 705 547 638 2388 5 3 3117 3125 11~111bull

Santa Barbara Santa Oara Santa Cniz Shasta+

2000 2000 2500 2200 NI A NI A 8700 225 380 194 799 4408 0 0 3200 305 7913 0 23 15 38

250 614 826 5116 6 6812 29 4105 4134 4113 NIA NIA 2361 3715 NIA 10189 10 102 12020 12132

fftH0$~~ 1111m

Sierra 193 0 0 467 24 0 684 172 280 51 503 Siskiyou In 12 6535 In 12 2886 In 12 In 12 9421 0 0 211 211 Solano+ 76 757 561 2022 93 3509 5 237 7445 7687 Sonoma Stanislaus Sutter

3127 758 4383 2413 57 0 10738 0 191 11542 11733 1110 909 36 7566 84 4395 14100 0 807 807

0 3843 258 0 0 2197 6298 0 236 354 590 11111111 Tehama In 12 1427 1646 4090 791 503 8457 0 72 0 72 t2ttt~~~~n Trinity Tulare

0 0 0 882 0 0 882 0 0 12 12 21072 In 11 In 11 In 11 In 11 In 11 21072 347 In 20 6739 7086 lijtijmiddot]i~~

Tuolumne+ Ventura Yolo

106 132 2510 1275 0 0 4023 672 301 1358 2331 NIA 1894 1972 1496 805 NIA 6167 NIA 878 7402 8280

1750 lnll In 11 3325 - 1550 6625 0 156 156

1nnrn~1~JM

middot -middotmiddotism Yuba

Totals

NIA 3370 1610 157 110 0 5247 0 445 0 445

91274 41752 57500 116692 250303 20372 577893 27661 15614 357862 401137

middotmiddotmiddot~$~~middot jij~j~if~$~~

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

bullbull 1993-94 data~ no data provided for 1996-97 bull 1995-96 data no data provided for 1996-97 + County AssessorReclgtrder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page9

Alameda Alpine Amador Butte Calaveras Colusa Contra Costa Del Norte El Dorado Fresno+ Glenn Humboldt Imperial Inyo Kem+ Kings Lake+ Lassen Los Angeles Madera Marin+ Mariposa+ Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Riverside Sacramento San Benito San Bernardino San Diego San Francisco+ San Joaquin San Luis Obispo San Mateo Santa Barbara Santa Clara Santa Cruz Shasta+ Sierra Siskiyou Solano+ Sonoma Stanislaus Sutter Tehama Trinity Tulare Tuolumne+ Ventura Yolo Yuba

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (UNSECURED ROLL)

Personal Unsecured Manu-Property Possessory factured

Aircraft Boats amp Fixtures Interests Homes W~~r~Q ~Q 00) UN~jtD 111 (23) (24) (25) (26) (27)

880 14483 31667 4230 708 268 1396 NIA 53632 0 15 64 139 8 226

70 954 1536 105 7 155 0 65 2892 265 3064 3532 276 1720 8857

66 1473 767 80 NIA NIA 3 80 2469 ii~l~ll 136 773 1150 67 NIA NIA NIA NIA 2126 585 28161 20920 2169 3230 484 10 55559

36 495 480 361 0 2 0 22 1396 339 4449 4021 209 1011 541 50 10620 681 11333 29883 1056 8 542 616 44119 138 444 1052 148 1782 153 4657 3560 806 0 451 698 40 10365 169 1639 2897 634 0 729 163 bull 6231 92 547 917 276 0 NIA NIA 0 1832

993 3956 17783 580 NIA 1700 NIA 0 25012 128 2030 NIA 206 1000 216 NIA 3181 6761 130 6761 1372 145 191 8599 44 560 396 300 In 28 107 169 1576

4409 57715 250006 100 16905 100 12895 0 342130 111~bull 133 1983 2634 228 518 170 NIA 0 5666 (tt)~flW 205 2235 10955 953 0 37 NIA 96 14481

48 470 418 375 105 17 5 76 1514 179 2254 7771 486 0 79 190 40 10999 1111111 221 1503 3787 329 1812 7652 i)t~aJ~lt

35 333 323 269 0 78 9 0 1047 31 237 450 51 933 1702

356 6843 12588 1658 403 21848 271 1931 3521 268 16 NIA 3 6010 11bull 235 2614 7760 361 1947 0 170 0 13087 935 29663 64645 2248 0 In 25 43842 8208 149541 389 6225 7265 324 1161 360 0 0 15724 66 1416 850 2332

1437 3638 27337 NIA NIA 42 32454 616 17420 55443 1879 0 957 2216 0 78531 222 668 1420 59 In 25 In 25 0 0 2369

1631 14891 36507 0 12620 1492 0 0 67141 2145 14694 53088 0 0 445 4436 0 74808

2045 45382 2923 53 1704 52107 337 10267 11914 447 NIA 142 NIA 0 23107 445 8698 NIA 0 0 NIA 14616 23759 ltlt=nnu~taiw 421 4321 13781 373 0 13 992 0 19901 536 6516 13926 2168 In 26 202 269 138 23755

1266 9454 59543 2115 7129 317 4238 0 84062 ~~iiil 287 2758 5800 1247 23 10115 285 5757 4667 1340 0 NIA NIA 0 12049

6 177 189 1134 0 41 1547 125 788 1523 622 0 500 233 0 3791 iill11 186 3533 5144 239 826 151 10079 tl)~MOW 880 11112 10823 620 0 493 0 0 23928 275 5515 14095 576 4710 2733 NIA NIA 27904 middotmiddot 1[~11 175 3203 2316 92 16 148 314 355 6619

96 1508 NIA 132 In 1 289 10 2235 4270 51 1340 611 1041 0 0 0 0 3043 t)imiddotiimiddotit~fli

501 5869 11764 736 NIA 134 NIA NIA 19004 196 1797 1339 458 0 31 0 0 3821 843 17675 28152 NIA NIA NIA NIA NIA 46670 174 1364 4730 150 859 126 456 0 7859 120 2269 l047 168 0 60 0 82 3746 ~11111

_ middot middotmiddot

Totals 25674 358493 905061 38355 51373 19299 75558 30413 1504226 nmn~~~~w

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1993middot94 data~ no data provided for 1996-97 1995-96 data~ no data provided for 1996-97 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page 10

A Report on Budgas Wo(kloads and Assessmeuroilt Appeuroal Activitieuros 1996-97

TABLE H

REAL PROPERTY WORKLOAD DATA (Sce Table O forWortloadStelf Comprrirons)

Trrnsfcrs New Constnrction Jurisdiclions Total Ncw Lonstmction

$ingIe AII Issuing Buttdlng Assessnrents Illscovertd Famtly Other Totrl Building Pcrmits Resultlng Without

Transfers Transfers Trursfers Pcrmlts Received Fnim Permits Permits (r) (2) (3) (4) (s) (o o)

Ahmedr NA NA 27Jss 15 t728 Alpine NA NA 0 I l5 NA 4 Arnador 645 326 97t 7 1280 964 5 Butte 4606 1479 60t5 2080 1083 155

Cdrveras 739 1125 1t64 2 1001 789 NA Colusr 4t2 519 1001 3 1904 ll l3 240 Contre Costr 4823 141 25564 I5 24958 17771 2541 Dcl Norte 1161 388 13g 2 9ll 867 363 El Doredo 2739 5191 7930 3 5187 2555 50

Frerno 14357 2fi4 r6mr l6 I1066 6713 NA Glenn 537 s37 3 8t9 Huurboldt NA 1795 lJes 8 3559 1387 194

Imperirl 1575 2237 3flf 5 2278 1972 73 Inyo 231 299 Ii0 3 NA 259 NA Kem+ 9344 I1053 10397 9 18500 7191 728 Klngs 1780 898 2679 5 NA 1122 NA I-oampe rr NA 3847 3t47 3 26676 NA NA LrSen 515 525 1141 2 1102 804 32 Los Angclcs t52740 40655 r93J9s t9 253656 90400 NA Madere NA 2808 2t0t 6 NA 1t63 NA

gg7l Marfu+ 3281 452 3733 t2 3545 0

Marposa + NA 499 499 I 714 0 25

Mendocino 3600 2050 s6g) 4 3000 1600 150

Merecd ln2 4397 4397 7 NA ln7 6793 Modoc r97 684 ttl 2 361 150 2l Mono 767 757 7 I136 256 LZ

Montcrey 393 In l 73e l3 NA 1905 NA Nape 0 6 1432 hlevrda 304 219 3364 3 3649 2255 100

Orange 54211 7558 61t29 32 33068 28520 0

Ptrrcer 568 2S08 819S 7 10396 4117 0

Plumrs 0 2

Rivenlde 48516 103t3 stt99 25 16I53 1206 NA Sacramento 22895 1771 2+66t I 34077 7445 100

Srn Benlto 1400 Inl lfixl 3 731 7I0 390

Srn Bcrnardino 377 30654 6t121 24 27392 130I3 300 San lliego 56954 8440 99t49 l9 10700 l8l8l ll6 San Frenclsco+ 3737 4357 we4 I 5409 1079 SrnJorquin 9729 8584 1ur3 I 12681 6457 2549 Str Lrft Obispo 6610 2203 Itl3 I 9642 NA NiA San Mrtco 9132 l6l I 10743 23 25099 7532 0

SrntrBerbsre 500 4190 500 4690 6 6715 3200 Santa Clara 23958 3255 2t424 17 19542 7321 0

Srntr Cruz 5349 1718 7Mj 5 4766 1433 76

Shlsts + NIA 5906 5905 4 4890 1649 15

Sierra r54 305 459 I tgz t44 26

$isldyou 526 3549 4175 6 1707 1450 50

Sohno + 6716 799 7515 I 2650 l2l t Sonoma 0 l0 7625 0

Stanisllus 1309 3087 16186 l0 9675 3153 229 Sutter 1377 415 1792 3 x200 1023 92

Tehama NA 2296 23e6 4 1958 1370 98 6 Tftilty 202 328 530 7 487 285

Tulnre In2 8509 8509 9 NA 6000 NA Tuohmrne 92t 618 1546 2 1892 864 100

Venhrn 14283 1t52 r613s It I1365 2267 50 Yolo 2300 350 2550 5 5500 1700 l0 Yubn 650 502 I152 5 175 745

Totels 553493 198317 823520 520 624608 305071 18s56

THESE TOTAIJ ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTJRNISIIED DATA ONLY NA = Not Availahle or Not Applicable 0 fio - = No Resporue to This Item

199394 data no data providedfor 1996-97 | 1995-96 dat4 no data provided for 1996-97 + Corurty AssessorReoorampr CountyAssessorRecorderCleurork

Page l1

A Report on Budgets Workloads and Assessmerrt Appeal Activities 1996-97

TABLE H (CONTINUED)

REAL PROPERTY WORKLOAI DATA (See Table 0 for lVorkloadStalf Comprrisons)

Tsruaver Relief Miscellrneous

Ner Affected by Alfectcd by 6090110 GovL thnt is

Misfortune Emlnent CIiims oilamp Owned annually Appealed Property Subdivislon Roll Corrections Calsmi$ Ilomdn Filed Gas Restricted Prop valued Properfies Splits Lots

(t) (e) (10)

Alamedr 5I In 10 62 5031 320 13348 845 3968 14274

I Alplne r ll 9 I I 59 NA54 104 35 632 Amrdor 6 5 76t 15

0 I l6 -8 2065Buttc 102 t47 295 1542Celevcms 46 0 2 0 1382 NA NA l8

NA NA NA 202 0 l6 178 164 176Colusq 258 5215 21345Contrc Costa 31 t2 80 455 207 336 2145

Del Norte 74 0 4 0 709 ll o l0 146 17 498

0 I 0 1275 105 0 389 164 888 2763EI llorado 83 1l NA 3431 2051 8829 Fresno 0 4l 34 45 14679 84

422Glenn 103 14 022 43 7601 29 825 309 185 227 1714Humboldt

Impedel t2 00 0 060 25r 167 430NA t l5 157 Inyo 2 030 NA NiA 1122 NA

500 2500 I1000 Kerrr+ NA NA 150 3328 2500 200 NA NA 68 774 NA 445 Ktngs 8 0 193 97 NA NA NA

NA NA NA Lrkeuro NA + 3 52 6 422 Lrssen I 00 75 2519 37 0

Loc fuigeles 23109 70 301I 1438 40 3700 I1E00 5I61 6344 I170806S 245 649 3010 Msderr l0 24 49 4019 13 NA

l3t 0 s05 20 0 790 125 159 4656Marln+ 46 0 48 00 11 NA NA NA 0 278 - 235Meriposa+ 35 04 9870 42 0 400 50 I150Mendocino

2046 Merccd 42 NA O 472 970 0 145 Modoc 33 07 55350 1438 l7

87 l5 I 1321Mono t53 4386 Monterey 120 NA 122 41 295 3 57 325

Nepa I 020 65 57 - 1978401 89 2723 Nevrde 80 220 000 525

165 5611 2282Orurge 82 26 563 361 210 12601 871 5855 Phcer 7 056 l0 1122 25 0 231I 944 2577

Plumas 47 In 16 40131 Rivenide NA NA 163 2 2238 323 17600 9525

13833 Secramento 133 l0 85 129 1510 37 NA 6528 447 2346 735 323 San Bentto 4 0 3 l0 2281 t2 0 33 141

48435 San Berrrardlno 29 NA 107 7 734 1053 8345 8600 NA 3488 7927 58872 San Diego 29 45 383 0 1560 5l I 0 32649 2851

San Francisco + r33 0 ll 3ll 1527 361[NA 754 2036 t592 $anJoequin 210 NA 3l 94 5896 86 NA

NA 4584 Srn Luls Obispo r80 5 49 54 37t2 77 5r 823 l70 558 1145 1855 San Mrtco I16 I 300 3 720 315 120 3057

4766 Santa Barbnnr l9 0 lll 449 2128 72 1063 70 580 4734 3625 14325 Santa CIcm 7 5 310 20 3217 128 0 5296

23 822 132 3770 3374Smts Cnrx 102 NA NA Shrgta + 90 NA NA NA NA NA 53 NA 684

0 143 Sierra 42 0 0 0 467 lt 0 15 17 NA 86 125 420 SisHyou 50 0 7 0 2885 54 906 4297shySoleno 6 237 2025 88

Sonoma 199 NA NA I9r 2411 69 NA 796 1282

Stanislaus 225 0 l7 t 6837 217 0 NA 392 836 5681

Sutter 246 0 3 236 0 114 329 458 45 32 1286NA 189 97 559 Tchama NA NA NA 73 4090 l0 NA

t25Trhr$ 3 0 0 0 866 I 0 I z7 0NiA NA 1690 ll 50 5582 Tulare II 15 l3 12 14200 200

3 26 0 642 Tuolumne 78 0 0 1302 349 38 2340 2315 h16 6981 Venturs 1605 ll 265 1509 860Yolo l0 0 I 150 3325 35 0 100 750

Yuba 745 NA 0 NA 165 15 NA 52 214 1464

6598 1657 l228ll 10168 24361 I14587 46250 59058 444422 Totels 28515 247 THEsE TOTALS ARE INCOMPLETE AIID FSPRESENT A SLJMMARY OF FURNISHED DATA ONLY

NA = Not Available or Not Applicable 0fio - = No Resporueto This ltemLree3-e4ryJfftrfiL1ff -iampffi iffffiHdrorreee7

Page 12

A Report on Budgcts Workloads and Assessment Appcal Astiyities 1996-97

TABLE E (CONTINUED)

REAL PROPERTY WORKTOAI IATA (See Table O forWorHoedStalf Comparisons)

Single Femily

(te1

Multi Family

(zo)

Proposition I

-Commercisl Industrial Rural Others TOTAL (21) (22) (2s) (21 (2s)

No of Automrtic rygrrn_ooReducedAssmts Chenge Yes or If yesn196197 No ooin95195 In9697 No (26) AT (28) (2e)

Alameda Alpine Amedor Butte Cehveres Coluse Contra Costa Del Norte El Doredo Fresno + Glerur Hrunboldt Imperial Inyo Kern+ Kings Lakc t + Lrssen

69505 1820 50 0

616 l9 1320 126

450 44 l5 2

58171 679 I19 4

3778 90 15u7 892

196 t7 335 30134 tl

10480 ln21 62 20

NA NA il l3

661 397 r02 724t5 40981 t6 00 0 66 66 l4 4 l9l 6 850 443

193 hzt 85 4000 5724 15535 40 ll 223 1826 2594 2616

4 2 3t7 0 340 340 1134 ln21 102 145 50231 37836

24 220 L t7t 63 122 85 494 15012 19581 19717

1001 328 955 4879 23902 19634 610 700

30 6 l7l I 421 400 32 6 1249 I 1560 1328 16 27 754 t97 1139 1068

677 h21 n6 rt73 5224 l8 t2 105 6 23 223

NA NA NA NA 0 0 II t8 198 0 304 299

43 Yes 0oo No

48 No -171 Yes

-loo No 0oo No

37oo Yes 630o No -lYo No 18 Yes

-t5 No 5oo No

20oo No 60o No

54oo No 0oo No

Zio No

88oo

70oo

500

55oo

Los Angeles Medera Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nepe Neveda 0renge Placer Plumes Riverside Sacramento San Benito Sen Bernardino San Diego Srn Francisco + Srn Joequin San Luis Obtpo Sen Mateo Senta Barbara Srnte Clara Santa Cruz Shqsta + Sierra Siskiyou Solano + Sonoma Stanislaus Sutter Tehema Trinity Tulrre Tuohunne + Ventrre Yolo Yuba

307991 28703 ln24 ln24 16727 806

il5 0 410 5

ln24 In24 604 38

ln24 ln24 ln24 In24 ln24 lln24 4395 IM

30931 I 10597 15380 1686 ln24 ln24

167747 488 12l60l 1308

ln24 ln24 120543 846 157686 7390 21517 3389 44042 4685 8136 325

2875 689 18657 T3 63156 1310

7665 13t h24 ln24

68 0 h24 ln24 34352 285 15917 4t2 25595 104

1718 303 ln24 b 24 In 24 ln24 Iurt24 ln24 2360 7

6[617 818 6500 50 h 24 ln24

15095 12317 364105 78089 ln24 ln24 ln24 225 225 27

498 74 I t2 18118 18M9 5 0r 0 tzL 0

50 030 0 495 428 h24 h24 In24 5898 5t9E 4000

149 5 354 8825 9975 eAsz ln24 h24 ln24 2009 zxlg ln24 h24 ln24 12905 12905 19892 ln24 h24 ln24 5766 5766 3896

I69 u0 656 544t 522r 7769 3A92 0 0 331169 300296

388 103 49 5104 2271O 15767 h24 ln24 h24 523 523 2amp 1626 ln21 454 30347 200662 175016 1027 5A7 43 2590 127076 109077

ln24 In24 ln24 1597 1597 1809 2175 932 ll14 9625 134135 146210 4351 242 1626 29706 203001 162263 23U 830 83 27455 28AM

5t2 t62 1609 1691 52701 46791 4t0 amp t97 5279 14411 13738 6 In 21 38 0 30130 30228 5ll t47 86 l6 20130 19734

1039 567 47 195 56J14 98194 176 386 138 I154 8871

In 24 In 24 ln24 3340 3340 1652 0 80 0 76 76

ln24 ln24 ln24 2812 21812 2887 247 79 6t 1064 36(88 26353 276 138 rr03 295 r8241 158M u2 t62 336 405 2t177 24551

50 t9 245 55 2Je0 1627 ln24 ln24 ln24 189 1t9 2t5 ln24 h24 ln24 92 92 98 ln24 h24 ln24 583 583 750

57 t62 248 2635 2367 1313 1325 166 sJ03 10942 NA

150 50 50 0 6800 6774 ln24 ln24 ln24 898 898 682

79 Yes 88 No 4oo No

100 No l4oo No 32oo No

5oo No No

-549o Yes 32oo No 4 Yes go No

3l7o Ycs 50 No 13 Yes 14 Yes

-l3oo No -9 Yes 20Yo Yes 4oo No I l Yes 57o Yes 0olo Yes 2oo Yes

-48Yo Yes -99lo Yes 5loo No

0oo No -3 No

27oo No l3oo No l3oo Yes 32oo No

-l4oo No 7 No

-29Vo No l0oo No

- Yes 0oo No

24Vo No

40

70o)o

680o

NA

60ao

94oo

5oo

45oo-

75oo 27oo

563oo 80

96Vo NiA

6D0o

683

Totals 1723599 69942 45708 I1100 12839 176274 2040072 1526935 25oo 20 Y 37 N 6150o

THESE TOTALS ARE INCOMPLETE AIID REPRESENT A SIMMARY OF FI-JRNISHED DATA ONLY NANotAvailable orNotApplicable 0 = Zero - =No Rcsponsc to This Item

+ 1993-94 data no data provided for 199G97 t 1995-96 data no data provided for 1996-97 + CountyAssessorlRecorder CountyAssessorRecorderClerk

Page 13

A Repoa on Budgets Ilorkloads and Assessment Appcal Activities 1996-97

TABLE

BUSINESS PROPERTY WORKLOAI DATA (Including Agricultural Businesses)

TOTAL Number Annual Property Nrunbcr Business Vessel

of General Certificated Direct Field Racehorse Statements of Property Property Boats Aircraft Aircraft Billing Appraisals Tar Rehrrns (Ercept 16) Others Asses$nents Stetements (r) 0t G) (4) (s) (o o) (8) (e) (10)

Ahmeda Alpine i Amador Butte Celeveras Colusa Contre Coste Ihl Nortc EI lloredo Fresno + Glerm Hunrboldt Imperial IrryoKern Kings Lake rt + LaSSen Los Angeles Mrdera Marin+ Mrripose + Mendocino Merced Modoc Mono Monterey Nape Nevada Orange Plecer Phmras Riverside Srcremento Srn Benito Sen Bernardino Srn Diego San Francisco + $an Joequin Sen lrris Obispo San Mateo Sante Barbara Senta Clara Senta Cnrz Sheste + Sierre $iskiyou Soleno + Sonoma Stenisleus Sutter Tchame Trinity Tulare Tuolumne + Ventre Yolo Yuba

14483 863 -r5 0

954 70 3064 265 1473 53

743 130 27491 567

499 38 4499 339 6878 657

444 138 4091 168 1639 169

525 69 3956 984 2030 128 6761 130

560 44 57715 4409

1983 120 2235 205

470 4 I700 179 1503 22r

333 35 237 3l

6M3 356 1936 269 2614 235

30807 945 622s 389 I416 66 3633 1395

17420 588 639 t76

14892 163I 14694 21 l8 2045

10267 337 8698 396 432r 42t 6516 506 9454 1206 2758 274 5757 285

136 5 788 125

3533 186 I ll l2 484 5287 272

974 l7l 1508 96

753 30 5869 474 179l 196

17675 843 1360 I70 2269 ll0

t7 8260 5317 0 0

3t8 138 139

0 0 0 0 0 75 0 6251 0 2 137 t47

1437 T2 3306 - 400 100 30 NA 2 335 329 t 248 184 I 2588 1800 00 220 - 253 0 00 27

788 96amp4 22099 00 800 0 6002 1548 04 147 0 725 1100 0 2343 1493 00 83 l 525 r50

In 2 3800 0 871 781 0 2117 6 t70 3454

NA 2973 1700 - 427

12 6205 5591 19 6902 641 0 270 180

In 7 5767 7969 27 5512 l0930 - 25428 4869 0 6085 NA 4 4651 1248

27 4587 I824 t20 3387 15 1368 2510 0 3305 67r 2 182 I042 076 t3 0 22M 230

500 0 550 NA | 1622 3433 00 328 030 50 0 369 34 2 Inl 5961 00 0 3 4218 NA

0870 1060 0 0 360

150 23933 tr ffi i 1259

7160 0 I 774 r65 0 2302 0

201 17603 0 1356 0 2 2851 2amp

t62 25687 5 2800 I 5237 468 0 3296 1900 0 1968 0

29 13265 7lw 2 NA 2381

lu2 188 2 1128 0

4854 130475 I3095 l9 6131 0 9 3746 0 0 631 0 0 6015 0 7 8017 0 I In 8 886

u9 277_

NA I1334 26 3189 0 l6 2403 t44 l3 103263 0 35 3393 0

I 1700 1224 19389 0

507 30841 16561 I 2234 NA

437 24000 563 54578

14169 87 12973 2473

145 7969 0 l0 7343 386

300 10484 L228 5 75136 315925 4442 0 0 6515 NA 0 543 0 2 1689 0

l0 6700 23 10823 10 9132 0

8 5934 685 I 2214 2t 1 158 0

l7 13768 NA 0 1339 0

l5 18992 98 I 2800 290 0 2414

53221 250 79

2739 i 10628 26 0 3250 0

52II3 7l 2179 r03 9392 4

36702 25 3887 9968 ll6 7670 0 2995 0

298r5 0 4761 9174 1761 0

330079 4550 9053 NA

13745 915 we6 0 9719 69

I3584 0 IJst 0 I870

22333 NA 7072 0 7535 3

13Ei499 3525 l47ls I 3510

37449 0 73tfi9 778 3500 0

s4696 74 88422 I580 46lll 127 3222 NA 23lll 265 Itgl9 NA 22433 25

l2l2t6 11455 0 137t3

773 0 5038 0

10929 250 229y2 It757 l0 8100 5

3920 0 1345 0

260e1 NA 3J32 0

4rt44 177 6s5r 6l 5153

Totals 350277 2481I 976 211222 t032ll 9908 739050 90494 1518939 129U

THESE TOTALS ARE INCOMPLETE A]-ID REPRESENT A STJMMARY OF ruRNISHED DATA ONLY NA =Not Available orNot Applicable 0 = Zero -No Retponse to This Item

+ree3-e4tf h1[T1ffi13-ffiTiaifi ltnlrorree6-e7

I

Page 14

A Report on Budgcts Workloads and Assessment Appeal Aotivities 1996-97

TABLE I (CONTINUEIT)

BUSINESS PROPERTY WORKLOAI IATA

Total Audits Current Audits Audits AUDITS Carried Audits Audits Audits Carried Year Completed ffaived COMPLETED Over to (4 yrs) Ilue Assigned Over Audits f99i-96 1995-95 amp WAMD 1996-9(ll) (12) (13) (14) (Is) oo (17) (1t) tle)

Alemcda Alpine Amador

1534 2

43

414 I

It

2il 0

30

27 0

652 I

4I

664 0

39

26 0

590 0

39

0 I

Butte u2 24 0 88 I12 46 6 52 60 Calaveras 23 6 0 4 IO 6 0 6 4 Colusa 102 28 10 l4 52 42 0 42 10

Contra Costa 539 22t 3 t2 236 252 4 256 0 Del Norte 31 4 0 6 t0 6 0 6 4 El Dorado 134 44 9 7 60 28 3l s9 I Fresno + I350 332 255 t2 599 587 t2 599 0 Glerur t2 l0 50 25 85 25 73 60 Humboldt t79 6l 5 66 6l 5 66 0 Imperial Inyo Kern +

22028

669

487

69

2000

0 2l

294

5828

363

680

160

0 0

NA

6E0

I60

0 28

203 Kings frke t + Lesscn

1393724

30lt

8

0I 0

0

0

30t2 t

30

l6

0

0

30 0

l6

0 t2 0

[os Angeles 15554 3353 0 190 35j f223 320 3543 0 Madera 134 100 0 0 100 34 0 34 66 Marin+ Mariposa + Mcndocino

19633

139

196 L

32

0 6 2

0 03

196I

37

0 4

2l

0 I

t5

05

36

196 3

I Mercsd Modoc Mono

256l5t2

740

t2

2LI 5

0 07

95 t

24

95I 5

0 00

95I(

0 0

19

Monterey Napa

437296

t06 5l

6 0

2t ffi

133 rr5

t23 57

5

30 r28 87

5

28 Neveda 198 32 0 0 32 32 0 32 0 0range 4467 1479 0 23 1502 1060 442 1502 0 Placer 104 75 20 3 98 97 I 9E 0 Plumas Riverside Sacramento San Benito $an Bernardino San Diego Srn Frencisco San Joaquin $an l-uis Obispo Sen Mnteo

201503 1325

792151 3492 2011

970 319

11 50

2 240 252

l5358 900 442 198 69

386

0 25 l6 8

30 l4 0 I0

346 126

0 726 400 t74 68

0102

L

586 403 3r

1092 rJ30

630 zffi

70 4t8

0435 274 3l

393 697 432 239

67 432

2 5

t29 0

48 30

82 26

3 56

ffi 403

31ul

1067 514 265

70488

0 146

0 0

651 263 ll6

I 0 0

Senta Barbara 1252 235 15 220 4it0 285 150 435 35

Santa Clara Santa Crw Shasta Sierra

3762 292377

0

677 38 9l

0

104 0 2 0

34 96 t3

T

815 134 r06

I

809 73 96

I

6 0 0 0

8t5 7396I

0 6l l0 0

Siskiyou Soleno +

32374

2A80

00

00

20t0

l5 60

0 l0

rs 70

5

l0 $onoma 886 164 0 3l 195 153 l4 r67 28 Stanislaus Sutter

640154

r45 30

0 0

5

17 150 47

145 M

5 )

150 46

0 I

Tehama Trinity Tulare Tuolumne + Venhua Yolo

470

493 58

715 400

t35

146 8

145 r00

t00

47 0

NA 50

I 3

l5 6

259 30

24 t

20t l4

fi4 1t0

230

145 7

164 r65

I 0

t5 0

135 l5

24 0

160 7

zw 180

0I

48 7

r05 0

Yube 191 3l 0 4 35 33 0 33 2

Totels 497t4 I1631 979 3503 16113 12007 1972 13979 2200

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FURNISHED DATA ONLY NiA Not Available or Not Applicable 0 = Zero - = No Response to This Item

+t 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAsscssorRccordcrClerk

Psge l5

SECTIOT ry

ASSESSMEhIT APPEALS

STATISTICS

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE J

DISTRIBI]TION OF ASSESSMENT APPEALS BY PROPERTY TYPES (f 99697 Fiscal Year)

Number of Percentage Numberof Number of Number of Numbcr of Bruiness Number of TOTAL Number of Chlngp Residential Corrunercial Industrtal Bural Property Other NUMBER OF Appeals From Appeals Appcals Appeals Appeals Appeals Appeals APPEALS Fitd I995-96 Ftled Filed Filed Filed Filed Filed FILED 199$96 to96-97

(8) (e) fl) (2) (3) (4) (5) (6) (7) Almeda 12L79 2270 934 75 E09 148 16415 11280 455oo

Alpine 0 l6 0 0 0 0 16 l6 00 n Amador 37 30 t2 l0 I 92 143 351Vo

Butte 308 226 363 Calavems 5 I 3 5 I 18 26 -308

Colusa 0 tl 4 6 0 8 29 29 00

Contra Costa 6783 652 147 49 455 0 8086 5393 49fo n Dcl Noile 6 0 0 2 0 l0 l7 412oo

El Dorado 1r3 79 l2 l6 2L 8 249 257 -3Loo

Fresno 1013 309 89 96 2t2 ll3 1832 2077 -l187o Glenn I l2 I 2 16 52 -692oo

Humboldt 49 44 19 t7 39 33 20r lt7 L360o 4750o lmpertat 4E 43 9 7t 27 0 205 139

n -7190o Inyo ll 0 I 0 16 57 4lloo Kern + 1923 996 156 94 306 347S 2462 433oo Iffng 4l 93 5 2 l4 t7 172 120

a 00olo Lake r 43 l4 0 0 5 64 64 l3 538olo Lassen I 4 0 l5 0 20

1120 Los Angeles 73717 23871 NA NA NiA LL772 109360 93305 284oo Madera r02

JJ 43 t1 36 0 t3t 99z t0fo Marin + 795 125 7 3 lll 53 II00

l1 545oo Maripoca + 5 3 0 0 I 8 11 na l -237oo Mendoclno 2E t 38 t03 135

1057oo Merced 2t8 In t Lr l In l In 1 In l 288 140 6 5667 Modoc t 3 I 33 I I 40

a( 37 -3240o Mono In l In l In 1 In l In l 25 -Lfo Monterey 261 t21 26 t6 t8t t9 624 636 190 Napa 237 133 ln2 lnz ln2 0 370 3Il

385 960o Nevada l7l 172 0 0 65 I4 422 1 -51oo Omnge 21629 4485 [409 187 3183 308)5 32547

55sYo Placer 1766 206 0 0 r0r 20 2093 1346 t7 -294oo Plumls 6 4 0 2 0 0 t2

-123oo Riverside 17298 4380 0 451 464 464 23057 26289 -t340o Sacnmento 4541 960 490 85 290 3r0 6676 7707

54 74oo San Benito 7 10 5 2l 3 2 50 6756 287oo San Bernardino 6637 878 568 438 174 8695

-275oo San Diego 14408 1870 1053 424 957 6l 18773 25910 -143oo San Francisco 1107 457 62 0 r39 66 1831 2136 165oo San Joaquin 1I84 397 ln2 53 104 57 1795 1541 -51 $an Luis Oblspo 86 90 t9 7 l9 I 222 214

3007 09 $m Mateo 2249 433 In2 In l 305 48 3035 ( 943 34s Ssnta Barbara 857 175 47 36 r05 1212

6625 6490 2loo $anta Clarr 3618 1662 h2 In 2 1258 87 539 Snnta Cnrz 155 99 8 17 35 0 314 204

0 191 207 -77oo Shasta + 30 lI3 3 2 43 6 3 r000 Sierra 2 0 0 3 I 0

22 2r 48oo Siskiyou J 5 0 0 6 157 1361 10t6 253oo Solano + 886 242 16 t5 45

2693 1833 46Po Sonomn 58 0 I152 1180 -24oo Stanishus 778 183 60 71

l0 389 92 3228oo Sutter 235 26 I 6l 48 tra

0 464 20091 Tehamr 454 4 3 3 0 2 0 9 It -182oo Trinity 3 4 0 0

NiA 5s6 726 -262oo Tuhre NA NA NA NA NA l5 0 57 69 -t74vo Tuolumne + 5 30 5 2

NA 6420 7176 -105 Vcntura NA NA NA NA NA 57 0 304 384 -208oo Yolo l6 208 h2 n

0 51 39 308olo Yuba l4 18 I 8 l0

6620 17205 262104 24663t 6-SYo Totals 175775 46024 5041 2082

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF zuRNISHED DATA ONLY NA = Not Avrilable or Not Applicable 07ro - No Response to This Item

lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + County AssessoriRecorder County AssessorRecorderClerk

Prge 16

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

Column 4 the number of unsecured units worked is the sum of the total business property assessments (Table I column 7) the mandatory audits completed (Table I column 16) and the number of business property appeals filed (Tables J and K column 5) Column 5 the number of appraisers is the sum of auditor-appraisers from Budgeted Permanent Positions (Table D column 3) and Budgeted Temporary Positions (Table E column 2) Column 6 the number of unsecured units worked per auditor-appraiser is column 4 divided by column 5 the number of auditor- appraisers

Column 7 is the number of property splits (Table H column 12) divided by the number of drafting personnel (Table D column 4 and Table E column 3) Column 8 is the number of new subdivision

lots (Table H column 13) divided by the number of drafting personnel (Table D column 4 and Table

E column 3)

TABLE Q

In this table the workload indicators provided by Table P are sorted in descending order by the number

of units worked Please note that the data we requested in our questionnaire does not represent the

entire workload of an assessors office

The statewide average number of units worked per appraiser is 28188 Ten counties out of 58 are

above the statewide average The statewide average number of unsecured units worked per atrditorshyappraiser is 30835 Thirly-four counties are above the unsecured statewide average

Notes Please see the Tahle P Notes above for a description of unit worked

TABLES R-V These next five tables compare the workload staffing ffid budgeting figures to counties of similar size We determined similar size based primarily on the number of total roll units

We realize this is not the only size comparison that can be made However this appeared to be the

most efficient comparison that could be made without separately analyzing the physical and economic

features of each county

We inserted blank spaces between groupings to distinguish counties of similar size In addition we placed Los Angeles County in a category of its own Because of its size we chose not to compare Los fuigeles County to any of the other 57 counties in California

TABLE R TOTALBUDGET RqLL UNITS ANI ROLL VALIE COMPARISON

The first area of comparison that we made was of total budget roll units and roll value to staff members This was done to establish a broad overview

Notes The total staff figures in column t are a compilation of Tables D and E ftudgeted permanent

and budgeted temporary positions) The gross budget total roll units and total roll value figures came

xlll

from Tables A and F Column 3 Budget per StaffMember is column 2 (Gross Budget) divided by

column I (Total Statr) Column 5 Roll Units per Stafr is column 4 (Total Roll Units) divided by

column 1 Column 7 Roll Value per Stafi is column 6 (Total Roll Value) divided by column L

TABLE S COMPARISON OF AIIMIIISTRATIVE POSITIONS

To compare the levels of administrative stafHng used to manage assessors offices in Californi4 we

compiled the data presented in Table R We carrtion the reader to take into consideration that the

staffing classification used in this report was reported by the counties Counties do not all count

staffing the same way

Notes Column 3 Staff per Administrative Positioq is column 2 (Other Statr) dMded by column I

(Assessor and Other Managers) Column 5 Roll Units per Administrative Position is column 4 (Total

Roll Units divided by column 1

TABLE T nrAL pnOpUnry WOnrgOAD COI1fiARISOU

This table compares those elements relevant to the real property appraisal staff Other items are also

worked by the real property appraisal staff (such as appeals etc) These items were not included due

to annual fluctuations In addition we did not make comparisons of appraiser experience education

and training or ability These are all items that could atrect the productivity of the appraisal staff

Notes Column 2 Real Property Appraisers is a compilation of Tabte D column 2 and Table E

column I Column 4 Appraisers per Secured Roll Units is column 3 (Secured Roll Unit$ divided by

column 2 (Real Property Appraisers) Column 6 Transfers per Appraiser is column 5 (Total Transfers

divided by column 2 Column 8 New Construction per Appraiser is column 7 (New Construction

Units Appraised) divided by column l

TABLE U BUSINESS PR9PERTY WORKLOAP COMPARISON

This table compares three major functions of a business properly valuation unit performing mandatory

audits processing business property statements and valuing all business property accounts

Notes Column 2 Business Property Appraisers is a compilation of Tables D and E Budgeted

permanent and Temporary Positions Column 4 Assessments per Auditor is column 3 usiness property Assessments) divided by column 2 Column 6 Mandatory Audits per Auditor is column 5

(Mandatory Audits due) divided by column 2 Column 8 Property Statements per Auditor is column

7 (Property Statements) divided by column 2shy

xlv

TABLEY CLERICALIY9RKLOAD CoMPAB[qoN

This table compares three categories ofthe assessors clerical staffing in comparable counties

Notes Columns I and 2 are a combination of the applicable columns from Tables B and C Budgeted permanent and Temporary Positions Valuation Staff (column 2) includes both real property

appraisers and business property auditor-appraisers Column 3 Valuation Staffper Clerk is column 2

divided by column 1 Column 5 Roll Value per Clerk is the total roll value (column 4) divided by the

clerical staff(column l) Column 7 Roll Units per Clerlq is the total roll units (column 6) divided by

column l

)ff

SECTIOhI II

BIJDGET AItD

PERSOhIIEL STATISTICS

A Report on Budgets Workloads ond Assessment Appeal Activities 1996-9

TABLE A

BUIGET DATA amp COSTS OF SELECTEI PROGRAMS

oo ooCost of Salaries Serryices 1996-97 1995-96 Ctrange 1994-95 Change

and From Other Other GROSS Gross 95-96 to Gross 94-95 to lilages Depts Costs BUDGET Budget 96-97 Budget 95-96(r) (2) (3) (4) (s) (6) (sl (t)

6 Alameda s9357929 $1195378 $525571 $11078878 $10477616 5oo $9816934 0 104406Alpine 69930 0 19210 89140 89140

456409 $Yo Amador 458609 230U 71714 553407 454496 l8 0oo 1839598 60o Butte 1531036 134113 278381 1943530 1952408

-160oCelaveras 695869 0 4301I 738t80 7001 I l 5oo 815315 t l 508597 0 56666 s5s363 565263 0oo 500301 Colusa

5 79L9755 -Loo Contra Costa 6914791 1100840 248963 EJ64594 7862704 L60o 401322 2 Del Norte 363674 68797 57786 490257 410206 4 2271928 -80o EI Dorado 1793324 267942 135403 2196559 2112913 4oo 6241946 20o Fresno + 5842867 696205 133260 6672332 6380200

l0oo Glemr M2606 442606 400496 3oo 1420746 -LsVo Htmrboldt 1060834 70356 139799 u70989 123590

ll18280 Ooo 1077748 40o Imperial 809766 0 308514 1118J80 716A73 -3 761859 Do Inyo 558468 0 134561 593029 6030164 4to 6358902 -50o Kern + 5269477 703703 325532 61987t2

1122871 4oo 1079338 40o Kings 891607 181493 96230 I159330 Lake + 843A25 14228 25870 883523

18485 3717W 369833 lYo 355509 4VoLassen 353217 0 -loo 85648000 -70o Los Angeles 61818000 7908008 9375992 79102000 79913000

NA llooooo 914489 llao 921448 -LooMadera 1100000 NA -2oo 3799609 -34 Marin+ 2575515 38679 172008 27t6202 28y2405 5oo 538374 -14 Mariposa + 358376 0 138336 496712 4735W

0 s7268 1026566 1002515 2 971118 30oMendocino 969298 5oo 1813562 -10 Merced 1365151 204500 1569651 1641628 lloo 286612 5 Modoc 291715 0 44000 335715 300220 6 452500 -6yo Mono 372095 0 82609 454704 426143

31330t8 3084563 2 29L9149 50oMonterey 232L322 543896 267870 1052548 5oo 1006383 4Vo Napa 1030282 46700 30951 1107933 1556493 0oo 1556493 0 Nevada 1413381 t46A76 1559857

17781I I7 loo 17405039 2 Orange 12996526 1809967 3129616 [7936109 3540633 5oo 3251473 80 Placer 3158829 8748 542W0 3710417

434821 60o 434821 0ao Plumas 399716 41510 21850 463076 29 10139318 -100o Riverside 8294848 2016543 2737295 13004t686 9J56603

30o7701650 324776 1246856 92t3282 9283067 OVo 9598486 Sacramento 55t1t0 532505 5oo 490615 8San Benito 520380 37800

7137059 501076 740535 837E670 8153857 3oo 8120605 00Sen Berrrardino 13517485 Ooo 14170540 -50oSan Diego 12811500 762956 13574456

San Francisco + 0 1863004 68229E9 6302208 8oo 5893468 60o4959985 SanJoaquin 3773708 82009 48727t J42988 4159861 4oo 41524A8 00o

3371858 328586I 3Vo 3058315 70oSan Luis Obispo 3088486 138397 144975 San Mateo 66L3927 932431 847854 tJ94|212 9404291 -l2oo 11476367 42Santa Barbare 3418124 253412 728276 4J99812 4180478 5 3840285 BVo

14079650 301355 593659 14954664 14655016 2oo 15493541 40oSanta Clara 1895983 1789737 6 1885767 -5ooSanta Cnu I532588 0 364395

13s348 1999t62 L954207 2oo 1934728 looShasta + 1697988 166626 30l0o4 292234 3oo 274528 60oSierra 281544 1300 18060

104t924 954132 9oo 920749 30o Siskiyou 895717 50000 103207 1701168 391636 I19515 23t2319 2310133 4oo 2409848 4Vo

Solano + 4604198 4625753 Ooo 4A07168 5oo Sonoma 3634097 332506 637595

2712032 180188 176064 3068J84 2570-033 l60o 3103944 -ZloaStanislaus ltu5ry 50o 891029 13Sutter 838594 135529 109036 -fF-tslft7-6tf7H1 582304 l5oo 589266 loo Tehama 587182 0 94562 Trinity 133796 3500 49897 187193 184889 loo

2854325 -loo 2812864 looTulare 2230A72 381944 223680 2t36096 2ooTuolumne + 500120 0 946y3shy 594763 687258 -160o 674003

6ltsSoo 6312600 4oo 6140200 3oo Ventura 5r02100 981I00 1063ts2 1008827 5oo 1146328 -l4ao Yolo 972133 24631 67088

556565 635300 3oo 612500 4oo Yuba 602945 0 53620 -s26748172 3oo $276663867 Totals s223858025 S22257506 $29055863 $27511394

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMIvIARY OF FURNISHED DATA ONLY NA Not Available orNotApplicable 0 = Zero - No Response to This Item

lgg3-94 data no data provided for 1996-97 1995-96 data nro data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRccorderClerk

Page I

A Report on Budgets Wortloads and Assessment Appeal Activities 1996-97

TABLE A (CONTIIUED)

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Other Income froperty

1fi6-97 Sersices Fees for Fees for Supp Tax Gross to Other Map Propeffy Copies Admin Budget Depts Sales Details amp Info Fees

(9) (r0) (1r) (r2) (13) (r4)

Eremption Progrrm

Other Costs by Other ($cc NET Included Corurty Internal

Applndlx l) BUDGET in Budget Depts Services1S (1O (r7) (r11 (le)

Alameda Alpine Amador Butte Calaveras

Colusa Contra Costa Del Norte EI Dorado Fresno Glenn Humboldt Imperiel Inyo Kerrr + Kings Lt[E t + Lassen Los Angeles Madera Msrin+ Mariposa Mendocino Merecd Modoc Mono Monterey Napa Nevada Orange Placer Plumns Riverside Srcmmtnto San Benito San Bernardino Sarr Diego San Francisco San Joequin San Luis Obispo Sen Mateo Santa Barbara Santa Clara Santo Cnrz Sh$ta+ Sierra Sisldyou Soleno+ Sonomo Starnislnus Sutter Tehama Tdnity Tularc Tuolumne + Venture Yolo Yuba

$1107tt7t $401 $26t43 $23882 $63897 s3722243 $3653 $7737959 - $799687 539571 t9140 0 2628 00 0 0 t6512 NA NA NA

553407 276 3532 4254 282 545063 1943530 0 16000 hll Inll 530000 5000 lp92ft0 87854 0 76585

738tt0 0 1010 00 128413 0 609457 NAOO565J63 0 0 00 0 o s6sJ63 000

8264594 22926 35218 - 85594 530000 78845 751201r 382674 728255 286090 490257 0 0 00 0 0 490JS7 NA NA NA

2196669 1350 15190 475 762871 385 1416J98 69300 262901 66t232 123343 38712 284 1000 1785689 - 4723304 212771 65582t 56000

442606 300 3goo 438506 1270989 ln 13 17988 894 I1538 282664 265722 592183 NA 70356 NA 11rtJ80 93 3177 1968 740 55000 11577 1045725 000

693029 0 1160 00 0 7647 689J22 00063etIt2 4577 16709 11479 5276 1005297 7685 52476t9 52447 l610 70940

Il69J3o 0 2000 1000 64000 328751 - 173579 163902 8ampI523 5380 8972 I11530 7$7gt NA NA NA 3102 0 4721 0 Inlt 33000 0 3339t1 NA NA NA

79102000 64000 207596 32999404 45t3lr000 - 5096000 1100000 0 6950 100 356 NA NA 1089J75 NA NA NA 27t62O2 NA 14676 18564 6296 738352 8550 1999764 NA NA NA

496712 0 4000 000 0 492712 000 r026566 0 5633 135 72732 17185 1168 989713 1569651 L0230 21o42 - 153tJ79 N 204500 NiA

335715 14000 In 15 In 15 In 15 In 15 3358 3r8J57 NA NA NA 454704 1265 453439

3133088 4000 00 634136 0 2494952 NA 5296t6 30000 1107933 0 5000 6275 500 0 55856 1028J02 33300 1559t57 0 2660 5600 242 0 4003 1547J52 NA NA NA

I7936109 30163 82582 1346380 126322 16J50562 5l1586 1788139 922124 3J10417 20593 17414 30379 0 923717 o 27ltJt4 96994 0

463076 500 - 462576 41510 i 1304t6t6 23687 10242 1030 217142 4031813 6434 875u7t 1474064 et3282 In 15 In 15 In 15 In 15 3153580 82336 6037J66 206204 8t6704 650193

5581t0 - 4000 144000 4100 4060t0 NA NA NA tJ78670 95000 165000 3I000 1437600 - 6650070 303082

13574456 NA 29495 77565 13lB75 NA 13J35421 25775s 794180 6t22889 0 2207 4107 0 0 o 68t6675 0 0 0 4J4tgtt 28000 - 43149tt NA 82009 NA 3J71858 0 11538 0 20430 0 53206 32866t4 37595 NA NA t394212 0 0 3375000 50000 2450000 o 2slg2l2 350330 4J99t12 -16060 10420 NA 19862 I104515 196287 30947t8 NA L92654 83420

149646U 0 13891 91925 4944 5433580 390050 9030J78 606909 221796 825991 r896883 0 In 15 In 15 In 15 5I9545 35320 1342017 248498 1999862 58444 3100 000 8000 360588 109 1562521 NA 84006 NA

30r004 1400 3917 0 0 29000 0 266687 3000 0 0 1l48924 0 8475 0 In lt 2532 0 lo37gr7 NA 50000 02e12$$ 121000 10325 53289 Intl 95936 31562 19ooJo7 NA 193745 4604198 0 28714 62520 NA 120000 - 4392964 306tJ84 5000 4000 l3t2E 398260 - 2U7196 - taotgi 1083159 0 4601 2500 0 0 5683 1070J75 - I10428

681744 6000 98000 - 577744 00 0 1t7193 0 738 r55 5s NA 272 tt403l NA NA NA

2t36096 0 6678 500 1000 65230 2J626t8 NA 271888 NA 5947fiI 0 2015 00 0 9988 582760 00 0

61t3500 0J Orttv 8000 133I500 50000 4J94000 1063t52 - 892 17988 In 12 539875 10511 4944E6 27961 656565 o 5ooo 300 3000 132000 o 516J65 NA NA NA

Totals $27511J94 $540410 $829775 $3954410 fi726626 $33834123 $34541975 3200644075 S2552546 $15024995 $3845714

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FI-IRNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - No Response to This Item 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessorRecorder County AssessorRecorderClerk

Page 2

A Report on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE B

AB E18 FUNDS

Contract with Dept of

Finance (t)

Amount of funds Allocated

(2)

Utilization of Funds

Emnlovees Emuloveei Equipment Contractoro (specify)

X Professional Serviceseda Alam Yes $2152429 X e Alpin No

x x x dor Ame Yes 80865x X x x e Butt Yes 362718

109897 x Calaveras Yes X x x x Colusa Yes 53957 x x x X OilRefineryAppealsConsultants Contra Costa Yes 2022000 x

Overtime for Permanent EmPloYeesDel Norte Yes 36203 El Dorado No x Fresno Yes 596024 X

59000 x xGlerur Yes xHrmrboldt Yes 210806 x Imperial No Inyo No

Yes I21 1318 x x xKern+ X x x x Kings Yes 139653

Leke Lassen Yes 54699 x

X X X APPraisalClericalStaffLos Angeles Yes 13451670 x xxx Mrdere Yes 212991 Marin+ No Mariposa + No

x x x Mendocino Yes 160435

Merced No Modoc No x x Mono Yes 45518 Monterey No

265817 x xNapa Yes x x Nevada Yes 234292 Orange No

Clerk of Board Auditor Tax Collector x x Placer Yes 315000 x 80000 x X Door-to-Door Field Inspection Project

Plumas Yes x x x Riverside Yes 2369000 x x x Software Fumiture SuPPlies

Secramento Yes 1554243 x x Training amp Office EquiPment

Sen Benito Yes 90408 x 2[39938 x Auditoi Tax Collector Clerk of Board

San Bernardino Yes x x x San Diego Ycs 5413943 X 3332230 x x x Sen Francisco + Yes xSan Joaquin Yes 818686 X

Yes 736288 x x xSan Luis Obispo x x x San Mateo Yes 2201000x x x Santa Barbera Yes 895894 x

x X Unclassified EmPloYees Santa Clara Yes 2818806

Yes x xSanta Cruz 565000Yes X xShasta + 342399 x x Sierra Yes 7383

Siskiyou No x x Solano + Yes 469207 x xSonoma Yes 1035049

X X Two ClerksStanislaus Yes 866155

x xx Sutter Yes 147436 74000 x X Software amp Vehicle

Tehama Yes Trinity No xxx Tulare Yes 501902

Tuolumne + No xx Ventura Yes 1477800 278309 X X Vehicles

Yolo Ycs 88968 x Yuba Yes

23 4l 23 l3Totals 44 Yes 13 No S50078336 23

OF FTJRNISHED DATA ONLYTHESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMIVTARY - = No Response to This Item Ne = Noi Available or Not Applicable 0 Zsro

r 1993-94 dtrn Jata providea foitggO-qZ + 1995-96 data]o daa provided for 1996-97

+-bounty AisessorRecorder County AssessorRecorderClerk

Page 3

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE C

AB 8T8 POSITIONS (In Person Years)

PERMANENT POSITIONS TEMPORARY POSITIONS

Other Cerffied Aooraisers Other Certified Appraisers -Teaf-ifitrsffiffi Tcch amp TOTAL AdmtuL Drafting Tech amp AdmLL ffiDrafting Mgnt Property Property Mapping Pro Clerical Mgnt Property Property Mepping Pro Clerical STAFF

I

20Alameda i 4 3 0 Alpine

i - 05 25 Amador 4 1000 5Butte

05 0 05 2 Calaveras l 0 d d ori d 075Colusr r 058 0 0 0

t2_ 0000 E2Contra Costa ii I 0 Del Norte 0El Dorado

0 3 0 IFresno 50 irii 0 Glenn 5 Humbotdt ii i i 0 lmperial 0Inyo 00 0 0 4 d l9 Kern+ I Kings 00 I 0

- 0 Lake 15 Lessen 0l 0 05 5003 01 t2 2E9 [os Angeles a

Madera I - 0 Marin+ 0 Mariposa +

025 02sMendocino 0Merced 0 Modoc 0 Mono 0 Monterey 0 Napa

183 Nevada 0Orenge -1 l 0PIacer -1 I Plurnas 0 00012 6 Rivercide 159 t00 00098 188 Secramento 7l I

0 I$an Benito 01 3 4 0 Il 0 l8San Bernardino

12 0020 49San Diego 2t0 2 3 20ll ISan Francisco 0 00064 136San Joaquin 34

0 13Sen Luis Obispo 00 7 2022t 4-29 16 San Mateo 1n 2 l0 Santa Barbara L 2 0100

2051 27 Santa Clara 00 0 l8 _ 22501 73$anta Cruz t

Shesta + I l 0 Sierra 0 Siskiyou 0 4Solano + 20 15 125 Sonoma 52

4 45231 l5 $tanislsus 4Sutter ll0 I l-i LtTehama l9 0Trinity

2 l0l0 4 Tulare 0Tuohmute + i 25Ventura 1ii 0 3 Yolo i 0 Yuba

285 l12 9378 345 55 3477 613 6E243 Totels 0 22358 8r5

THESE TOTALS ARE INCOMPLETE AID REPRESENT A S1JMMARY OF FIRNISHE_D DATA ONLY NA = Not Available or Not Applicable 0 = Zerc - No Response to This Item

lgg3-94 data no daaprovided foi-1996-97 1995-96 data nodatapro-vided for 1996-97 + bountyAssessorRecorder CountyAssessorRecorderClerk

Page 4

I

I

I A Report on Budgets Wotftloads and Assessment Appeal Activities 199697

TABLE D

BI]DGETED PERMAITETT POSITIONS fln Person YesE)

olo oo

Change Change Agressor CertifiedAppralscrs Computcr Other 96-97 9t96 From 94-95 From amp Other Effi Dmfting Andysts Teclu amp All TOTAL Total 95-96 Total 94-95

Mamgers Pruperty Property Mapping etc Pro Clericd STAFF Sttff to 96-97 Stalt to 95-96(rt E) G) 4) (s) (O O G) (e (10) (11) (12)

95227 6 212 62 t70 170 Ooo 18308 -7ooAlameda Alplne r00 0 0l 02 2 Ooo 2 0oo

Amedor 321 I 00 25 95 966 -2oo 95 7oo -2oo Buite 4142 3 r0 t7 4l 42 38 Lloo

Cdaveras 3405 15 05 0 4 r35 135 0oo 155 -l3oo

Colusa t3t I 03 110 l0 0oo 10 0oo

Contra Costa e5014 5 l4 45 12t 125 2oo 126 0 Del Nortr 171 05 0 05 29 9 0oo 9 0oo

El Dorado 3162 3 t2 936 36 0oo 46 22oo Ooo 128 0oo Fresno 441 14 8 l3 57 12t 128

Gleml 330 0 40 010 l0 0oo

Humboldt 3103 I 02 t2 3l 31 Ooo 3l Ooo

n 0oo Impcrirl 783 00 823 23 Ooo 13 I I 0oo Inyo 721 I 00 51r I I 0oo

Ooo Kern 53813 5 ll 31 94 94 Ono 94 Ooo 20 Ooo Kings 273 I 00 720 20

Llker + x82 I 02 621 21 0oo 75 0oo Lssscn 230 I 10 05 75 75 Ooo

l7oo Los Angeles 52 271 106 37 66 49 558 1239 1239 Ooo 1485 0oo Madera 314X 3 00 t0 s2 32 0oo 32

I lolo Mlrin+ 225 22 6 3 375 22 6l 595 loo 535 l8oo Mariposa+ 230 00 410 13 -23oo ll

Ooa 22 0oo Mendocino 392 0l 622 22 Merced 873 02 829 27 7oo 3l -L3oo

Modoc 22I 00 28 I 0 8 0oo

ll 9oo Mono 161 00 312 12 Ooo 0no 49 2oo Monterey 3177 00 20 4t 48 -loo 225 0oo Nape 373 35 00 55 2225 725

Nevada 112 I 4 l0 13 34 32 60o 32 Ooo

14 4oo 305 Orange 58448 15 r 0 r33 300 288 60o

5204 4 26 265 675 65 4oo 65 0ooPlacer 221 I 00 2S 8 0olo I 0oPlumas 32oo 165 l8oo Rivcrside t2 78 l5 7 l0 23 33 17t 135

135 loo 150 Sacramento 85118 5 50 49 136 l0oo 0oo l 0oo San Benlto 14l I 00 512 L2

153 0oo lsX loo San Beruardino r0 60 l0 7 219 45 153 0oo San lliego 1l 69 3l 26 l0 33 99 219 279 0oo 279

0oo 107 Ono San Francisco 73120 t 10 4t 107 107 76 3oo SrnJoaquin 5267 5 47 24 7t 78 0oo

loo San Luis Obispo 8 225 45 3 a2 27 67 58 -loo 67 -4oo 108 4oo San Mqteo 54t14 2 027 17 lo7 ll2

74 -9oo 698 60o Santa Berbtre 9255 4 80 15 67 72 -2oo Senta C-lara ll 44 7 74 r00 243 245 Ooo 250

Santa Cnrz 592 2 03 l0 3l 3l Ooo 318 3Yo

3154 22 00 t4 3t2 402 -5oo 4O2 0ooShastri + 1180 02 00 27 51 57 Ooo 57 OooSierra 2l Ooo 21 0oo Siskiyou 361 3 00 821

Sokno 3145 4 00 935 43 -l9oo 44 -2oo

Sonoma 521 7 6 20 25ffi 55 2oo 56 -zYo1 Stanlslaus 3276 20 15 5s 55 Ooo 55 0oo

-l0oo $oaSutter 763 I 00 719 2L 21 341 I l0 5t5 15 Ooo l5 OooTehama 170 I 00 04 4 OooTrfnfty

Tulare 2237 3 t7 l0 s3 53 Ooo 53 OVo

Tuolurme 341 I 00 312 12 Ooo 135 -l lolo96 l0ooVenfirra 34413 t3 t4 28 106 106 Ooo

25 -8ooYolo 362 I 00 t2 24 73 4oo

342 I 00 55 1S5 155 Ooo 155 OooYuba

1525 ZZl25 179I45 45t57 454806 loo 4827-1 Totslr 28725 14113 497 2249

THEsE TOTALS ARE INCOMPLETE AIID REPRESENT A SIIMMARY oF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zeto - = No Response to This Itern

l9g3-94 data no data provided for 1996-97 1995-96 dala no data provided for 199697 + County AssessorRecprder County AssessorRecorderClffk

Page 5

A Report on Budgets WorkloadS and Assessment Appeal Activities 1996-97

TABLE E

BUIGETEI TEMPORARY POSITIONS (In Person Ycars)

Business

Real Property Appmisers-- - (I)

Property Auditor-

Appraisers - - (2)

Drafting Mapping

(3)

Other TechnicaU Professional Clerical

(4) (s) TOTAL

(6)

Alameda 0

Alpine Amador

00

Butte 0

Caleveras Colusa i Contra Costa

0

000 34

00

34

DeI Norte 0

El Doredo Fresno 06

0 6

Glenn Humholdt Imperial Inyo Kern+

0 0

0

0 0 00

15 052

015

0520 0

KingsLlke + Lassen 0

00

05

[-os furgeles Madera

0 0

0 033

Marin + Meriposa + Mendocino

0I0

Merced 0

Modoc 0

Mono 0

Monterey Napa Nevada 05 0 05

0 0I

0renge Placer

0 0

Plumas 0

Riverside Sacramento 0 0 t

0 I3

San Benito 0

$an Bernardino 0

San Diego San Francisco + 0 0

0 0

San Joaquin San lxris Obispo Sen Mateo

0 0 0

2I 2

6 I)

Sente Barbara Santa Clara 0 r2d

0 I23t

Santa Cruz 0

Sheste + 0

Sierra 0

$iskiyou Solano +

0 037 037 0

Sonoma 0

Stanisleus 0

Sutter 0

Tehema 0

Trinity Tularc

0 0

Tuolumne + 0

Venhre 0

Yolo 0

Yuba 0

Totels 05 4 318 33

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SIJMMARY OF FIJRNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This ltem

+ lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessoriRecorder CountyAssessorRecorderClerk

Page 6

SECTIOT HI

LOCALROLL

WOreOAD STATISTICS

I

i

i

l

i

i

i

I

i

i

I

i

i i

l I

i

i

I I

I

i

I

I

I

i

I

I

l i

i

I

I

i

I

I

i

I

I

i

I

i

I

I

i

i

i

i

i

I

i

I

i

A Rcport on Budgets Workloads and Asscssment Appeal Activities 199647

TABLE F

LOCAL ROLL VALUE ANI STATISTICS

Section 601 Roll o

Fdl Value in 000s

(r

Full Velue in 000s

ROLL VALUE in 000s Unitr (in 000s)

(7) (8)

Alamede Alpine

Amador

s76677625 191616

2115674

$7241330 23060 82771

36691 $25691MNA NA

21197 $2049546

Butte Calaveres Colusa t Contre Costa Del Norte El lloredo Fresno Glenn Humboldt Imperil Inyo Kern + Kings Lake Lassen Los Angcles Madere Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nape Nevada 0range Placcr

8800752 27322L5 L477214

66302789 918238

10318447 29749673

1358042 5398459 5045990 2243174

34855672 3910049 3038166 1239884

474278295 5279262

22961908 106521I 4656M2 7736518

628164 L672427

20605861 9274269 6483741

165537053 L7280657

440314 55937

106309 2939474

43M2 247W|

L726503 57894

423101 630814

41u2 1692227

164653 274955 11196I

31411238 190234 945534 38530

207451 M0457 21591

224948 1102592

394734 207245

11923012 617222

2023 s334NA NA

30745 sl090l932 fi17275

6624 s161931298 $8110221071 s288035243 $1475643399 $954351276 $16602

27322 NA5475 $73I

NA1864 $44565NA s101492

3718 NA9950 $866495I144 91437121500 $74935NA NA940 $5341

L542NA NANA NA

3303 s173752 86205 $432352813592 $848295

Plumas Riverside Sacramcnto San Bcnito San Bcrnardino San Diego Sen Francisco + San Joequin San llis Obispo San Mateo Senta Barbara Sente Clare Santa Cruz Shasta Sierrr Siskiyou Soleno + Sonome Stenishus Suttcr Tehama Trinity Tulare Tuolumne + Venture Yolo Yuba

L922301 71274926 51044181 2550542

69606259 142356634 52146583 2266736L 18078310 53179785 24529686

109303350 14957993 7907321

320803 2165288

18146030 27703602 17298926 3584025 2M4O76

629245 12882823 3203189

43855746 7773077

105851

51425 2796593 3180992

I14782 4905636 7289569 5230019 1575551

503719 6655948 1567758

13806407 578699 422812 38548

187531 743418

1147342 873460 365004

80085 34144

639812 I14290

2258372 527460 136013

76688 $734938017 $9138421699 $99584

784U s760643 63390 $28261858600 $231568

17269 $68293613480 s393240 20705 $151248310526 fi729682333tr $45751054086 $21749171 s269679536 s2725

1875 $543165568 NA

12996 NA19394 s2922782656 9433773936 $432741 $7910

16479 $42601737489 s26192

NA NA4880 $17301808 $30029

Totels sL777471406 sl19854185 $1897325591 ltiitl 780891 s26220527

THESE TOTALS ARE INCOMPLETE AID REPRESENT A STIMMARY OF FIJRNISHED DATA ONLY

NA = Not Available or Not Applicable 0 Zero - = No Response to This Itcm r+ 1993-94 data no data providea toijgge-gZ t 1995-96 data3o datl pryvided for 1996-97

CountyAssessorRecorderClerk +CountyAssessorRecorder

Page 7

A Report on Budgeb Worktoadq and Asscssutcnt Appeal Activities 1996-97

TABIJ G

IISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SEC[ RED ROLL)

Residential Conmrenchl Industrid

Alrrmeda Alpine

^AmadorButtc Calrveras Colusa r Contm Costa Ilel Norte El Dorado Fresmo + Glerur Iltmrboldt Impcrid Inyo Kern + KingsLrlc r Lassrn Loe Angeles Mrdcra Marln+ Marlposa + Mcndocfuro Merced Modoc Mono Montercy Napa Nevada Onnge Plrrcer Phmras Rlverslde Sacramento San Benlto San Bernardino San lllcgo San Frrnclsco $an Joaquln San Luts Oblspo San Mateo $anta Brrbsru Santa Clara Santa Cruz Shastr + Siera $isHyou Solano+ Sonomn Stanislaus Suttcr Tehrma Tftdty Tulare Tuohunne Ventun Yolo Yuba

Sforgte Multi- Vacant Vacant VacnntLand Total Improved Land Total Improved Land TotalFamily Famity

(8) (e) (r0)(1) (2) () (f) O) __ CI)-(O -313687 3346E 13277 360432 15600 1276 16876 6670 1743 9r413

NA NA NA 0 NA NA 0 00 08412237 28t 6678 19J03 574 lE3 757 39 45

0 0 0

14333 1876 9t10 26019 6ss 356 1011 42 6r It0 NA NA 0 NA NA 0 NA NA 0 NA

16322 2tt 546 8365 1089 9454 1683 755 2438 264720 7504 7631 354 4690 12675 490 186 676 367 43

55076 2031 19639 76746 1628 598 2226 422 413 835

16712 r9lJto 1055t 3926 985 4911 165158 9510 - 1581 00 0

E293 41032 2160 32E 2488 354 301 655 29713 3026 23682 955 25510 50147 2118 2283 4401 520 353 873

498 1673 9265 787 74 861 6E5 12 697 7094 I18420 274Jil 92a4 3131 I2335 2660 2822 51482 145495 10449

20771 783 2246 23tX 1266 3 1729 170 In 6 t70 17538 358 31046 E942 1973 658 2631 321446 8775 6U 2029 1l428 581 263 w 46 62 108

1661051 241582 2ol0255 t4112 1547 99589 37352 1176 49119 107622 NA NA ln20 NA NA In 20 NA NA In 20 NA

70672 5197 9147 ffizr6 2t57 525 3J12 576 134 7to NA NA NA 0 NA NA 0 NA NA O

20000 950 8640 29590 2000 415 2415 301 r24 425

NA NA NA 0 NA NA 0 NA NA O

IE59 34 823 2716 393 237 6e0 13 15 290 0 0

768 269 1037618 5319 6254 trl162 d45l 706 s157

26017 2065 1373 29455 1505 317 IS22 474 239 713

3451I 1L27 15017 50655 1t22 265 1387 223 214 437

627850 27222 17405 672477 24404 1968 26372 11219 950 12169I13974961- 2617- 18021 95601 2952 1288 424O 655 484

0 0 0

399650 7406 129303 536J59 lEl84 10159 28343 Ins In6 0

300983 19304 15815 336102 11583 2223 13806 3726 1967 5693

9875 357 [083 ll3l5 485 52 537 134 58 192

419249 2t505 90046 SI7800 l4lt0 9726 23906 5628 6E96 12524

6L5292 43699 47773 70664 17192 3665 20857 7111 2893 10004

r55t96 15837 In 3 15837 2655 In 3 2655 113718 35310 6168 I l9ol2 8560 8039 1316rr 6415 1228 7643 ltg4 1077 2971

767t9 4008 14061 94t5t 5626 1227 68Si E65 307 lrl72 17425 11692 7895 193t12 6572 32W 9862 3047 1974 5021

102500 4600 tt60 90600 7100 4to0 5060 1150 360 1510

375445 19995 E697 404F7 1a334 284 1261t 6413 l9O 6603

63573 4201 8503 16279 3022 497 3519 569 133 7W 47140 2030 1191 61087 3452 1272 4724 323 157 6t0 1615 24 928 27 102 26 r28 37441

306E5 t45 In l 31530 2671 Lt 5 2611 740 In 8 740

95026 3460 5872 104J58 2il3 Et8 3611 t45 700 I54S

ll9t73 5735 4317 129125 4278 827 $105 1519 495 2114 1536 In 6 1fI692170 5528 3934 101632 4914 1227 6141

16770 1532 1544 19846 E50 186 1036 390 t47 537

16762 1859 t197 26tlt 952 256 r208 n9 E3 36i2

5150 4ll 5422 10983 478 6t s39 19 l0 2

90781 2t65 In 12 93646 5122 In 5 s122 999 In 8 999

21538 926 7468 29932 9t7 193 lrl0 51 42 93

1E7644 7035 10748 2t547 5531 7t6 5J17 3439 1210 4649

31to 235 2295 36Jro 1910 510 2r4fA 720 3lo 1030

u-r84 2082 1999 15265 2102 423 2515 294 316 610

Totrls 7204E51 584543 867671 8657065 330287 73066 4l33ll t 13349 41306 154655

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTIRNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - = No Response to This Item

rree3e4trjf^Hx1flhff uLlfrf1ffiftfijlrorlee6-e7

Page t

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Rural Miscellaneous Non-Restncted Secured on

Non- Possessory Gasamp Imps Irrigated Irrigated Restricted Vacant Other Total Interests Mineral Other Total (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21)

Alameda Alpinebull

NIA NIA NIA NIA NIA NIA 3921 0 4 4 NIA NIA NIA NIA NIA NIA 0 0 0 NIA 0

middot--middotgtmiddotmiddot

Amador 76 742 170 988 17 148 165 middot--middotgtmiddotgtgt

Butte 0 0 Calaveras 5014 NIA NIA 1382 5183 0 11579 NIA 1216 1999 3215 Colusabull NIA NIA NIA 712 NIA NIA 712 0 202 NIA 202 Contra Costa 1231 698 613 472 1 3015 779 215 994 Del Norte 207 0 0 710 0 0 917 0 437 388 825 El Dorado 1058 1279 2337 1424 15 19159 20598 Fremo+ 8575 NIA 1928 14298 1802 NIA 26603 4 392 0 396 t bull+~~t~~ Glenn 0 0 Humboldt 8280 NIA NIA 7601 5857 0 21738 0 734 374 1108 Imperial Inyo Kem+

5757 2678 - 17660 6 26101 26 700 726 NIA 46 1264 NA 4329 51 5690 In 1 5 etc 519 467 986 207 4910 4099 11432 15290 l322 37260 NIA 3328 NIA 3328

Kings 1148 NIA NIA NIA NIA NIA 1148 0 97 12310 12407 Lake+ 373 2180 342 2895 0 29 123 152 Lassen 1043 In 15 In 15 2539 7632 In 15 11214 0 75 37 112 Los Angeles Madera Marin+ Mariposa+ Mendocino

- 63002 410 63412 10492 2348 17419 30259 NIA NIA NIA 4006 NIA NIA 4006 225 270 44282 44777

5 0 216 493 0 98 812 0 0 383 383 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0

3450 1000 7630 9750 810 0 22640 0 0 70 70 li~lil Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Rivenide

NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0 1673 657 1889 553 65 0 4837 0 0 19105 19105

0 0 1787 2082 3374 859 8102 2 292 6694 6988

251 501 In 12 625 3682 6940 11999 0 0 1393 1393 0 0 0 382 0 0 382 0 0 0 0

3310 210 3520 575 361 35518 36454 84 0 0 1122 0 82 1288 0 85 6581 6666

0 0 6847 Inll Inll 2238 467 9552 - 50811 50811

ifl bullbull ~J~ t bullbullbull 2~~n

lllibull Sacramento San Benito

5547 1004 Inl2 1510 In 11 0 8061 137 129 14154 14420 2142 In 11 Inll 2281 168 0 4591 0 10 0 10 middotmiddotmiddotmiddotimiddotmiddott~i~I

San Bernardino 1270 199 734 99230 101433 8545 433 1075 10053 t~Usect San Diego 270 2574 12313 1409 1965 483 19014 3727 171 62143 66041 rrn~~t~9= San Francisco + 0 0 San Joaquin San Luis Obispo San Mateo

149 4531 402 6834 262 12178 28 94 283 405 940 NIA NIA 3791 10393 1520 16644 1066 218 6659 7943 173 162 163 705 547 638 2388 5 3 3117 3125 11~111bull

Santa Barbara Santa Oara Santa Cniz Shasta+

2000 2000 2500 2200 NI A NI A 8700 225 380 194 799 4408 0 0 3200 305 7913 0 23 15 38

250 614 826 5116 6 6812 29 4105 4134 4113 NIA NIA 2361 3715 NIA 10189 10 102 12020 12132

fftH0$~~ 1111m

Sierra 193 0 0 467 24 0 684 172 280 51 503 Siskiyou In 12 6535 In 12 2886 In 12 In 12 9421 0 0 211 211 Solano+ 76 757 561 2022 93 3509 5 237 7445 7687 Sonoma Stanislaus Sutter

3127 758 4383 2413 57 0 10738 0 191 11542 11733 1110 909 36 7566 84 4395 14100 0 807 807

0 3843 258 0 0 2197 6298 0 236 354 590 11111111 Tehama In 12 1427 1646 4090 791 503 8457 0 72 0 72 t2ttt~~~~n Trinity Tulare

0 0 0 882 0 0 882 0 0 12 12 21072 In 11 In 11 In 11 In 11 In 11 21072 347 In 20 6739 7086 lijtijmiddot]i~~

Tuolumne+ Ventura Yolo

106 132 2510 1275 0 0 4023 672 301 1358 2331 NIA 1894 1972 1496 805 NIA 6167 NIA 878 7402 8280

1750 lnll In 11 3325 - 1550 6625 0 156 156

1nnrn~1~JM

middot -middotmiddotism Yuba

Totals

NIA 3370 1610 157 110 0 5247 0 445 0 445

91274 41752 57500 116692 250303 20372 577893 27661 15614 357862 401137

middotmiddotmiddot~$~~middot jij~j~if~$~~

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

bullbull 1993-94 data~ no data provided for 1996-97 bull 1995-96 data no data provided for 1996-97 + County AssessorReclgtrder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page9

Alameda Alpine Amador Butte Calaveras Colusa Contra Costa Del Norte El Dorado Fresno+ Glenn Humboldt Imperial Inyo Kem+ Kings Lake+ Lassen Los Angeles Madera Marin+ Mariposa+ Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Riverside Sacramento San Benito San Bernardino San Diego San Francisco+ San Joaquin San Luis Obispo San Mateo Santa Barbara Santa Clara Santa Cruz Shasta+ Sierra Siskiyou Solano+ Sonoma Stanislaus Sutter Tehama Trinity Tulare Tuolumne+ Ventura Yolo Yuba

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (UNSECURED ROLL)

Personal Unsecured Manu-Property Possessory factured

Aircraft Boats amp Fixtures Interests Homes W~~r~Q ~Q 00) UN~jtD 111 (23) (24) (25) (26) (27)

880 14483 31667 4230 708 268 1396 NIA 53632 0 15 64 139 8 226

70 954 1536 105 7 155 0 65 2892 265 3064 3532 276 1720 8857

66 1473 767 80 NIA NIA 3 80 2469 ii~l~ll 136 773 1150 67 NIA NIA NIA NIA 2126 585 28161 20920 2169 3230 484 10 55559

36 495 480 361 0 2 0 22 1396 339 4449 4021 209 1011 541 50 10620 681 11333 29883 1056 8 542 616 44119 138 444 1052 148 1782 153 4657 3560 806 0 451 698 40 10365 169 1639 2897 634 0 729 163 bull 6231 92 547 917 276 0 NIA NIA 0 1832

993 3956 17783 580 NIA 1700 NIA 0 25012 128 2030 NIA 206 1000 216 NIA 3181 6761 130 6761 1372 145 191 8599 44 560 396 300 In 28 107 169 1576

4409 57715 250006 100 16905 100 12895 0 342130 111~bull 133 1983 2634 228 518 170 NIA 0 5666 (tt)~flW 205 2235 10955 953 0 37 NIA 96 14481

48 470 418 375 105 17 5 76 1514 179 2254 7771 486 0 79 190 40 10999 1111111 221 1503 3787 329 1812 7652 i)t~aJ~lt

35 333 323 269 0 78 9 0 1047 31 237 450 51 933 1702

356 6843 12588 1658 403 21848 271 1931 3521 268 16 NIA 3 6010 11bull 235 2614 7760 361 1947 0 170 0 13087 935 29663 64645 2248 0 In 25 43842 8208 149541 389 6225 7265 324 1161 360 0 0 15724 66 1416 850 2332

1437 3638 27337 NIA NIA 42 32454 616 17420 55443 1879 0 957 2216 0 78531 222 668 1420 59 In 25 In 25 0 0 2369

1631 14891 36507 0 12620 1492 0 0 67141 2145 14694 53088 0 0 445 4436 0 74808

2045 45382 2923 53 1704 52107 337 10267 11914 447 NIA 142 NIA 0 23107 445 8698 NIA 0 0 NIA 14616 23759 ltlt=nnu~taiw 421 4321 13781 373 0 13 992 0 19901 536 6516 13926 2168 In 26 202 269 138 23755

1266 9454 59543 2115 7129 317 4238 0 84062 ~~iiil 287 2758 5800 1247 23 10115 285 5757 4667 1340 0 NIA NIA 0 12049

6 177 189 1134 0 41 1547 125 788 1523 622 0 500 233 0 3791 iill11 186 3533 5144 239 826 151 10079 tl)~MOW 880 11112 10823 620 0 493 0 0 23928 275 5515 14095 576 4710 2733 NIA NIA 27904 middotmiddot 1[~11 175 3203 2316 92 16 148 314 355 6619

96 1508 NIA 132 In 1 289 10 2235 4270 51 1340 611 1041 0 0 0 0 3043 t)imiddotiimiddotit~fli

501 5869 11764 736 NIA 134 NIA NIA 19004 196 1797 1339 458 0 31 0 0 3821 843 17675 28152 NIA NIA NIA NIA NIA 46670 174 1364 4730 150 859 126 456 0 7859 120 2269 l047 168 0 60 0 82 3746 ~11111

_ middot middotmiddot

Totals 25674 358493 905061 38355 51373 19299 75558 30413 1504226 nmn~~~~w

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1993middot94 data~ no data provided for 1996-97 1995-96 data~ no data provided for 1996-97 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page 10

A Report on Budgas Wo(kloads and Assessmeuroilt Appeuroal Activitieuros 1996-97

TABLE H

REAL PROPERTY WORKLOAD DATA (Sce Table O forWortloadStelf Comprrirons)

Trrnsfcrs New Constnrction Jurisdiclions Total Ncw Lonstmction

$ingIe AII Issuing Buttdlng Assessnrents Illscovertd Famtly Other Totrl Building Pcrmits Resultlng Without

Transfers Transfers Trursfers Pcrmlts Received Fnim Permits Permits (r) (2) (3) (4) (s) (o o)

Ahmedr NA NA 27Jss 15 t728 Alpine NA NA 0 I l5 NA 4 Arnador 645 326 97t 7 1280 964 5 Butte 4606 1479 60t5 2080 1083 155

Cdrveras 739 1125 1t64 2 1001 789 NA Colusr 4t2 519 1001 3 1904 ll l3 240 Contre Costr 4823 141 25564 I5 24958 17771 2541 Dcl Norte 1161 388 13g 2 9ll 867 363 El Doredo 2739 5191 7930 3 5187 2555 50

Frerno 14357 2fi4 r6mr l6 I1066 6713 NA Glenn 537 s37 3 8t9 Huurboldt NA 1795 lJes 8 3559 1387 194

Imperirl 1575 2237 3flf 5 2278 1972 73 Inyo 231 299 Ii0 3 NA 259 NA Kem+ 9344 I1053 10397 9 18500 7191 728 Klngs 1780 898 2679 5 NA 1122 NA I-oampe rr NA 3847 3t47 3 26676 NA NA LrSen 515 525 1141 2 1102 804 32 Los Angclcs t52740 40655 r93J9s t9 253656 90400 NA Madere NA 2808 2t0t 6 NA 1t63 NA

gg7l Marfu+ 3281 452 3733 t2 3545 0

Marposa + NA 499 499 I 714 0 25

Mendocino 3600 2050 s6g) 4 3000 1600 150

Merecd ln2 4397 4397 7 NA ln7 6793 Modoc r97 684 ttl 2 361 150 2l Mono 767 757 7 I136 256 LZ

Montcrey 393 In l 73e l3 NA 1905 NA Nape 0 6 1432 hlevrda 304 219 3364 3 3649 2255 100

Orange 54211 7558 61t29 32 33068 28520 0

Ptrrcer 568 2S08 819S 7 10396 4117 0

Plumrs 0 2

Rivenlde 48516 103t3 stt99 25 16I53 1206 NA Sacramento 22895 1771 2+66t I 34077 7445 100

Srn Benlto 1400 Inl lfixl 3 731 7I0 390

Srn Bcrnardino 377 30654 6t121 24 27392 130I3 300 San lliego 56954 8440 99t49 l9 10700 l8l8l ll6 San Frenclsco+ 3737 4357 we4 I 5409 1079 SrnJorquin 9729 8584 1ur3 I 12681 6457 2549 Str Lrft Obispo 6610 2203 Itl3 I 9642 NA NiA San Mrtco 9132 l6l I 10743 23 25099 7532 0

SrntrBerbsre 500 4190 500 4690 6 6715 3200 Santa Clara 23958 3255 2t424 17 19542 7321 0

Srntr Cruz 5349 1718 7Mj 5 4766 1433 76

Shlsts + NIA 5906 5905 4 4890 1649 15

Sierra r54 305 459 I tgz t44 26

$isldyou 526 3549 4175 6 1707 1450 50

Sohno + 6716 799 7515 I 2650 l2l t Sonoma 0 l0 7625 0

Stanisllus 1309 3087 16186 l0 9675 3153 229 Sutter 1377 415 1792 3 x200 1023 92

Tehama NA 2296 23e6 4 1958 1370 98 6 Tftilty 202 328 530 7 487 285

Tulnre In2 8509 8509 9 NA 6000 NA Tuohmrne 92t 618 1546 2 1892 864 100

Venhrn 14283 1t52 r613s It I1365 2267 50 Yolo 2300 350 2550 5 5500 1700 l0 Yubn 650 502 I152 5 175 745

Totels 553493 198317 823520 520 624608 305071 18s56

THESE TOTAIJ ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTJRNISIIED DATA ONLY NA = Not Availahle or Not Applicable 0 fio - = No Resporue to This Item

199394 data no data providedfor 1996-97 | 1995-96 dat4 no data provided for 1996-97 + Corurty AssessorReoorampr CountyAssessorRecorderCleurork

Page l1

A Report on Budgets Workloads and Assessmerrt Appeal Activities 1996-97

TABLE H (CONTINUED)

REAL PROPERTY WORKLOAI DATA (See Table 0 for lVorkloadStalf Comprrisons)

Tsruaver Relief Miscellrneous

Ner Affected by Alfectcd by 6090110 GovL thnt is

Misfortune Emlnent CIiims oilamp Owned annually Appealed Property Subdivislon Roll Corrections Calsmi$ Ilomdn Filed Gas Restricted Prop valued Properfies Splits Lots

(t) (e) (10)

Alamedr 5I In 10 62 5031 320 13348 845 3968 14274

I Alplne r ll 9 I I 59 NA54 104 35 632 Amrdor 6 5 76t 15

0 I l6 -8 2065Buttc 102 t47 295 1542Celevcms 46 0 2 0 1382 NA NA l8

NA NA NA 202 0 l6 178 164 176Colusq 258 5215 21345Contrc Costa 31 t2 80 455 207 336 2145

Del Norte 74 0 4 0 709 ll o l0 146 17 498

0 I 0 1275 105 0 389 164 888 2763EI llorado 83 1l NA 3431 2051 8829 Fresno 0 4l 34 45 14679 84

422Glenn 103 14 022 43 7601 29 825 309 185 227 1714Humboldt

Impedel t2 00 0 060 25r 167 430NA t l5 157 Inyo 2 030 NA NiA 1122 NA

500 2500 I1000 Kerrr+ NA NA 150 3328 2500 200 NA NA 68 774 NA 445 Ktngs 8 0 193 97 NA NA NA

NA NA NA Lrkeuro NA + 3 52 6 422 Lrssen I 00 75 2519 37 0

Loc fuigeles 23109 70 301I 1438 40 3700 I1E00 5I61 6344 I170806S 245 649 3010 Msderr l0 24 49 4019 13 NA

l3t 0 s05 20 0 790 125 159 4656Marln+ 46 0 48 00 11 NA NA NA 0 278 - 235Meriposa+ 35 04 9870 42 0 400 50 I150Mendocino

2046 Merccd 42 NA O 472 970 0 145 Modoc 33 07 55350 1438 l7

87 l5 I 1321Mono t53 4386 Monterey 120 NA 122 41 295 3 57 325

Nepa I 020 65 57 - 1978401 89 2723 Nevrde 80 220 000 525

165 5611 2282Orurge 82 26 563 361 210 12601 871 5855 Phcer 7 056 l0 1122 25 0 231I 944 2577

Plumas 47 In 16 40131 Rivenide NA NA 163 2 2238 323 17600 9525

13833 Secramento 133 l0 85 129 1510 37 NA 6528 447 2346 735 323 San Bentto 4 0 3 l0 2281 t2 0 33 141

48435 San Berrrardlno 29 NA 107 7 734 1053 8345 8600 NA 3488 7927 58872 San Diego 29 45 383 0 1560 5l I 0 32649 2851

San Francisco + r33 0 ll 3ll 1527 361[NA 754 2036 t592 $anJoequin 210 NA 3l 94 5896 86 NA

NA 4584 Srn Luls Obispo r80 5 49 54 37t2 77 5r 823 l70 558 1145 1855 San Mrtco I16 I 300 3 720 315 120 3057

4766 Santa Barbnnr l9 0 lll 449 2128 72 1063 70 580 4734 3625 14325 Santa CIcm 7 5 310 20 3217 128 0 5296

23 822 132 3770 3374Smts Cnrx 102 NA NA Shrgta + 90 NA NA NA NA NA 53 NA 684

0 143 Sierra 42 0 0 0 467 lt 0 15 17 NA 86 125 420 SisHyou 50 0 7 0 2885 54 906 4297shySoleno 6 237 2025 88

Sonoma 199 NA NA I9r 2411 69 NA 796 1282

Stanislaus 225 0 l7 t 6837 217 0 NA 392 836 5681

Sutter 246 0 3 236 0 114 329 458 45 32 1286NA 189 97 559 Tchama NA NA NA 73 4090 l0 NA

t25Trhr$ 3 0 0 0 866 I 0 I z7 0NiA NA 1690 ll 50 5582 Tulare II 15 l3 12 14200 200

3 26 0 642 Tuolumne 78 0 0 1302 349 38 2340 2315 h16 6981 Venturs 1605 ll 265 1509 860Yolo l0 0 I 150 3325 35 0 100 750

Yuba 745 NA 0 NA 165 15 NA 52 214 1464

6598 1657 l228ll 10168 24361 I14587 46250 59058 444422 Totels 28515 247 THEsE TOTALS ARE INCOMPLETE AIID FSPRESENT A SLJMMARY OF FURNISHED DATA ONLY

NA = Not Available or Not Applicable 0fio - = No Resporueto This ltemLree3-e4ryJfftrfiL1ff -iampffi iffffiHdrorreee7

Page 12

A Report on Budgcts Workloads and Assessment Appcal Astiyities 1996-97

TABLE E (CONTINUED)

REAL PROPERTY WORKTOAI IATA (See Table O forWorHoedStalf Comparisons)

Single Femily

(te1

Multi Family

(zo)

Proposition I

-Commercisl Industrial Rural Others TOTAL (21) (22) (2s) (21 (2s)

No of Automrtic rygrrn_ooReducedAssmts Chenge Yes or If yesn196197 No ooin95195 In9697 No (26) AT (28) (2e)

Alameda Alpine Amedor Butte Cehveres Coluse Contra Costa Del Norte El Doredo Fresno + Glerur Hrunboldt Imperial Inyo Kern+ Kings Lakc t + Lrssen

69505 1820 50 0

616 l9 1320 126

450 44 l5 2

58171 679 I19 4

3778 90 15u7 892

196 t7 335 30134 tl

10480 ln21 62 20

NA NA il l3

661 397 r02 724t5 40981 t6 00 0 66 66 l4 4 l9l 6 850 443

193 hzt 85 4000 5724 15535 40 ll 223 1826 2594 2616

4 2 3t7 0 340 340 1134 ln21 102 145 50231 37836

24 220 L t7t 63 122 85 494 15012 19581 19717

1001 328 955 4879 23902 19634 610 700

30 6 l7l I 421 400 32 6 1249 I 1560 1328 16 27 754 t97 1139 1068

677 h21 n6 rt73 5224 l8 t2 105 6 23 223

NA NA NA NA 0 0 II t8 198 0 304 299

43 Yes 0oo No

48 No -171 Yes

-loo No 0oo No

37oo Yes 630o No -lYo No 18 Yes

-t5 No 5oo No

20oo No 60o No

54oo No 0oo No

Zio No

88oo

70oo

500

55oo

Los Angeles Medera Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nepe Neveda 0renge Placer Plumes Riverside Sacramento San Benito Sen Bernardino San Diego Srn Francisco + Srn Joequin San Luis Obtpo Sen Mateo Senta Barbara Srnte Clara Santa Cruz Shqsta + Sierra Siskiyou Solano + Sonoma Stanislaus Sutter Tehema Trinity Tulrre Tuohunne + Ventrre Yolo Yuba

307991 28703 ln24 ln24 16727 806

il5 0 410 5

ln24 In24 604 38

ln24 ln24 ln24 In24 ln24 lln24 4395 IM

30931 I 10597 15380 1686 ln24 ln24

167747 488 12l60l 1308

ln24 ln24 120543 846 157686 7390 21517 3389 44042 4685 8136 325

2875 689 18657 T3 63156 1310

7665 13t h24 ln24

68 0 h24 ln24 34352 285 15917 4t2 25595 104

1718 303 ln24 b 24 In 24 ln24 Iurt24 ln24 2360 7

6[617 818 6500 50 h 24 ln24

15095 12317 364105 78089 ln24 ln24 ln24 225 225 27

498 74 I t2 18118 18M9 5 0r 0 tzL 0

50 030 0 495 428 h24 h24 In24 5898 5t9E 4000

149 5 354 8825 9975 eAsz ln24 h24 ln24 2009 zxlg ln24 h24 ln24 12905 12905 19892 ln24 h24 ln24 5766 5766 3896

I69 u0 656 544t 522r 7769 3A92 0 0 331169 300296

388 103 49 5104 2271O 15767 h24 ln24 h24 523 523 2amp 1626 ln21 454 30347 200662 175016 1027 5A7 43 2590 127076 109077

ln24 In24 ln24 1597 1597 1809 2175 932 ll14 9625 134135 146210 4351 242 1626 29706 203001 162263 23U 830 83 27455 28AM

5t2 t62 1609 1691 52701 46791 4t0 amp t97 5279 14411 13738 6 In 21 38 0 30130 30228 5ll t47 86 l6 20130 19734

1039 567 47 195 56J14 98194 176 386 138 I154 8871

In 24 In 24 ln24 3340 3340 1652 0 80 0 76 76

ln24 ln24 ln24 2812 21812 2887 247 79 6t 1064 36(88 26353 276 138 rr03 295 r8241 158M u2 t62 336 405 2t177 24551

50 t9 245 55 2Je0 1627 ln24 ln24 ln24 189 1t9 2t5 ln24 h24 ln24 92 92 98 ln24 h24 ln24 583 583 750

57 t62 248 2635 2367 1313 1325 166 sJ03 10942 NA

150 50 50 0 6800 6774 ln24 ln24 ln24 898 898 682

79 Yes 88 No 4oo No

100 No l4oo No 32oo No

5oo No No

-549o Yes 32oo No 4 Yes go No

3l7o Ycs 50 No 13 Yes 14 Yes

-l3oo No -9 Yes 20Yo Yes 4oo No I l Yes 57o Yes 0olo Yes 2oo Yes

-48Yo Yes -99lo Yes 5loo No

0oo No -3 No

27oo No l3oo No l3oo Yes 32oo No

-l4oo No 7 No

-29Vo No l0oo No

- Yes 0oo No

24Vo No

40

70o)o

680o

NA

60ao

94oo

5oo

45oo-

75oo 27oo

563oo 80

96Vo NiA

6D0o

683

Totals 1723599 69942 45708 I1100 12839 176274 2040072 1526935 25oo 20 Y 37 N 6150o

THESE TOTALS ARE INCOMPLETE AIID REPRESENT A SIMMARY OF FI-JRNISHED DATA ONLY NANotAvailable orNotApplicable 0 = Zero - =No Rcsponsc to This Item

+ 1993-94 data no data provided for 199G97 t 1995-96 data no data provided for 1996-97 + CountyAssessorlRecorder CountyAssessorRecorderClerk

Page 13

A Repoa on Budgets Ilorkloads and Assessment Appcal Activities 1996-97

TABLE

BUSINESS PROPERTY WORKLOAI DATA (Including Agricultural Businesses)

TOTAL Number Annual Property Nrunbcr Business Vessel

of General Certificated Direct Field Racehorse Statements of Property Property Boats Aircraft Aircraft Billing Appraisals Tar Rehrrns (Ercept 16) Others Asses$nents Stetements (r) 0t G) (4) (s) (o o) (8) (e) (10)

Ahmeda Alpine i Amador Butte Celeveras Colusa Contre Coste Ihl Nortc EI lloredo Fresno + Glerm Hunrboldt Imperial IrryoKern Kings Lake rt + LaSSen Los Angeles Mrdera Marin+ Mrripose + Mendocino Merced Modoc Mono Monterey Nape Nevada Orange Plecer Phmras Riverside Srcremento Srn Benito Sen Bernardino Srn Diego San Francisco + $an Joequin Sen lrris Obispo San Mateo Sante Barbara Senta Clara Senta Cnrz Sheste + Sierre $iskiyou Soleno + Sonoma Stenisleus Sutter Tchame Trinity Tulare Tuolumne + Ventre Yolo Yuba

14483 863 -r5 0

954 70 3064 265 1473 53

743 130 27491 567

499 38 4499 339 6878 657

444 138 4091 168 1639 169

525 69 3956 984 2030 128 6761 130

560 44 57715 4409

1983 120 2235 205

470 4 I700 179 1503 22r

333 35 237 3l

6M3 356 1936 269 2614 235

30807 945 622s 389 I416 66 3633 1395

17420 588 639 t76

14892 163I 14694 21 l8 2045

10267 337 8698 396 432r 42t 6516 506 9454 1206 2758 274 5757 285

136 5 788 125

3533 186 I ll l2 484 5287 272

974 l7l 1508 96

753 30 5869 474 179l 196

17675 843 1360 I70 2269 ll0

t7 8260 5317 0 0

3t8 138 139

0 0 0 0 0 75 0 6251 0 2 137 t47

1437 T2 3306 - 400 100 30 NA 2 335 329 t 248 184 I 2588 1800 00 220 - 253 0 00 27

788 96amp4 22099 00 800 0 6002 1548 04 147 0 725 1100 0 2343 1493 00 83 l 525 r50

In 2 3800 0 871 781 0 2117 6 t70 3454

NA 2973 1700 - 427

12 6205 5591 19 6902 641 0 270 180

In 7 5767 7969 27 5512 l0930 - 25428 4869 0 6085 NA 4 4651 1248

27 4587 I824 t20 3387 15 1368 2510 0 3305 67r 2 182 I042 076 t3 0 22M 230

500 0 550 NA | 1622 3433 00 328 030 50 0 369 34 2 Inl 5961 00 0 3 4218 NA

0870 1060 0 0 360

150 23933 tr ffi i 1259

7160 0 I 774 r65 0 2302 0

201 17603 0 1356 0 2 2851 2amp

t62 25687 5 2800 I 5237 468 0 3296 1900 0 1968 0

29 13265 7lw 2 NA 2381

lu2 188 2 1128 0

4854 130475 I3095 l9 6131 0 9 3746 0 0 631 0 0 6015 0 7 8017 0 I In 8 886

u9 277_

NA I1334 26 3189 0 l6 2403 t44 l3 103263 0 35 3393 0

I 1700 1224 19389 0

507 30841 16561 I 2234 NA

437 24000 563 54578

14169 87 12973 2473

145 7969 0 l0 7343 386

300 10484 L228 5 75136 315925 4442 0 0 6515 NA 0 543 0 2 1689 0

l0 6700 23 10823 10 9132 0

8 5934 685 I 2214 2t 1 158 0

l7 13768 NA 0 1339 0

l5 18992 98 I 2800 290 0 2414

53221 250 79

2739 i 10628 26 0 3250 0

52II3 7l 2179 r03 9392 4

36702 25 3887 9968 ll6 7670 0 2995 0

298r5 0 4761 9174 1761 0

330079 4550 9053 NA

13745 915 we6 0 9719 69

I3584 0 IJst 0 I870

22333 NA 7072 0 7535 3

13Ei499 3525 l47ls I 3510

37449 0 73tfi9 778 3500 0

s4696 74 88422 I580 46lll 127 3222 NA 23lll 265 Itgl9 NA 22433 25

l2l2t6 11455 0 137t3

773 0 5038 0

10929 250 229y2 It757 l0 8100 5

3920 0 1345 0

260e1 NA 3J32 0

4rt44 177 6s5r 6l 5153

Totals 350277 2481I 976 211222 t032ll 9908 739050 90494 1518939 129U

THESE TOTALS ARE INCOMPLETE A]-ID REPRESENT A STJMMARY OF ruRNISHED DATA ONLY NA =Not Available orNot Applicable 0 = Zero -No Retponse to This Item

+ree3-e4tf h1[T1ffi13-ffiTiaifi ltnlrorree6-e7

I

Page 14

A Report on Budgcts Workloads and Assessment Appeal Aotivities 1996-97

TABLE I (CONTINUEIT)

BUSINESS PROPERTY WORKLOAI IATA

Total Audits Current Audits Audits AUDITS Carried Audits Audits Audits Carried Year Completed ffaived COMPLETED Over to (4 yrs) Ilue Assigned Over Audits f99i-96 1995-95 amp WAMD 1996-9(ll) (12) (13) (14) (Is) oo (17) (1t) tle)

Alemcda Alpine Amador

1534 2

43

414 I

It

2il 0

30

27 0

652 I

4I

664 0

39

26 0

590 0

39

0 I

Butte u2 24 0 88 I12 46 6 52 60 Calaveras 23 6 0 4 IO 6 0 6 4 Colusa 102 28 10 l4 52 42 0 42 10

Contra Costa 539 22t 3 t2 236 252 4 256 0 Del Norte 31 4 0 6 t0 6 0 6 4 El Dorado 134 44 9 7 60 28 3l s9 I Fresno + I350 332 255 t2 599 587 t2 599 0 Glerur t2 l0 50 25 85 25 73 60 Humboldt t79 6l 5 66 6l 5 66 0 Imperial Inyo Kern +

22028

669

487

69

2000

0 2l

294

5828

363

680

160

0 0

NA

6E0

I60

0 28

203 Kings frke t + Lesscn

1393724

30lt

8

0I 0

0

0

30t2 t

30

l6

0

0

30 0

l6

0 t2 0

[os Angeles 15554 3353 0 190 35j f223 320 3543 0 Madera 134 100 0 0 100 34 0 34 66 Marin+ Mariposa + Mcndocino

19633

139

196 L

32

0 6 2

0 03

196I

37

0 4

2l

0 I

t5

05

36

196 3

I Mercsd Modoc Mono

256l5t2

740

t2

2LI 5

0 07

95 t

24

95I 5

0 00

95I(

0 0

19

Monterey Napa

437296

t06 5l

6 0

2t ffi

133 rr5

t23 57

5

30 r28 87

5

28 Neveda 198 32 0 0 32 32 0 32 0 0range 4467 1479 0 23 1502 1060 442 1502 0 Placer 104 75 20 3 98 97 I 9E 0 Plumas Riverside Sacramento San Benito $an Bernardino San Diego Srn Frencisco San Joaquin $an l-uis Obispo Sen Mnteo

201503 1325

792151 3492 2011

970 319

11 50

2 240 252

l5358 900 442 198 69

386

0 25 l6 8

30 l4 0 I0

346 126

0 726 400 t74 68

0102

L

586 403 3r

1092 rJ30

630 zffi

70 4t8

0435 274 3l

393 697 432 239

67 432

2 5

t29 0

48 30

82 26

3 56

ffi 403

31ul

1067 514 265

70488

0 146

0 0

651 263 ll6

I 0 0

Senta Barbara 1252 235 15 220 4it0 285 150 435 35

Santa Clara Santa Crw Shasta Sierra

3762 292377

0

677 38 9l

0

104 0 2 0

34 96 t3

T

815 134 r06

I

809 73 96

I

6 0 0 0

8t5 7396I

0 6l l0 0

Siskiyou Soleno +

32374

2A80

00

00

20t0

l5 60

0 l0

rs 70

5

l0 $onoma 886 164 0 3l 195 153 l4 r67 28 Stanislaus Sutter

640154

r45 30

0 0

5

17 150 47

145 M

5 )

150 46

0 I

Tehama Trinity Tulare Tuolumne + Venhua Yolo

470

493 58

715 400

t35

146 8

145 r00

t00

47 0

NA 50

I 3

l5 6

259 30

24 t

20t l4

fi4 1t0

230

145 7

164 r65

I 0

t5 0

135 l5

24 0

160 7

zw 180

0I

48 7

r05 0

Yube 191 3l 0 4 35 33 0 33 2

Totels 497t4 I1631 979 3503 16113 12007 1972 13979 2200

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FURNISHED DATA ONLY NiA Not Available or Not Applicable 0 = Zero - = No Response to This Item

+t 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAsscssorRccordcrClerk

Psge l5

SECTIOT ry

ASSESSMEhIT APPEALS

STATISTICS

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE J

DISTRIBI]TION OF ASSESSMENT APPEALS BY PROPERTY TYPES (f 99697 Fiscal Year)

Number of Percentage Numberof Number of Number of Numbcr of Bruiness Number of TOTAL Number of Chlngp Residential Corrunercial Industrtal Bural Property Other NUMBER OF Appeals From Appeals Appcals Appeals Appeals Appeals Appeals APPEALS Fitd I995-96 Ftled Filed Filed Filed Filed Filed FILED 199$96 to96-97

(8) (e) fl) (2) (3) (4) (5) (6) (7) Almeda 12L79 2270 934 75 E09 148 16415 11280 455oo

Alpine 0 l6 0 0 0 0 16 l6 00 n Amador 37 30 t2 l0 I 92 143 351Vo

Butte 308 226 363 Calavems 5 I 3 5 I 18 26 -308

Colusa 0 tl 4 6 0 8 29 29 00

Contra Costa 6783 652 147 49 455 0 8086 5393 49fo n Dcl Noile 6 0 0 2 0 l0 l7 412oo

El Dorado 1r3 79 l2 l6 2L 8 249 257 -3Loo

Fresno 1013 309 89 96 2t2 ll3 1832 2077 -l187o Glenn I l2 I 2 16 52 -692oo

Humboldt 49 44 19 t7 39 33 20r lt7 L360o 4750o lmpertat 4E 43 9 7t 27 0 205 139

n -7190o Inyo ll 0 I 0 16 57 4lloo Kern + 1923 996 156 94 306 347S 2462 433oo Iffng 4l 93 5 2 l4 t7 172 120

a 00olo Lake r 43 l4 0 0 5 64 64 l3 538olo Lassen I 4 0 l5 0 20

1120 Los Angeles 73717 23871 NA NA NiA LL772 109360 93305 284oo Madera r02

JJ 43 t1 36 0 t3t 99z t0fo Marin + 795 125 7 3 lll 53 II00

l1 545oo Maripoca + 5 3 0 0 I 8 11 na l -237oo Mendoclno 2E t 38 t03 135

1057oo Merced 2t8 In t Lr l In l In 1 In l 288 140 6 5667 Modoc t 3 I 33 I I 40

a( 37 -3240o Mono In l In l In 1 In l In l 25 -Lfo Monterey 261 t21 26 t6 t8t t9 624 636 190 Napa 237 133 ln2 lnz ln2 0 370 3Il

385 960o Nevada l7l 172 0 0 65 I4 422 1 -51oo Omnge 21629 4485 [409 187 3183 308)5 32547

55sYo Placer 1766 206 0 0 r0r 20 2093 1346 t7 -294oo Plumls 6 4 0 2 0 0 t2

-123oo Riverside 17298 4380 0 451 464 464 23057 26289 -t340o Sacnmento 4541 960 490 85 290 3r0 6676 7707

54 74oo San Benito 7 10 5 2l 3 2 50 6756 287oo San Bernardino 6637 878 568 438 174 8695

-275oo San Diego 14408 1870 1053 424 957 6l 18773 25910 -143oo San Francisco 1107 457 62 0 r39 66 1831 2136 165oo San Joaquin 1I84 397 ln2 53 104 57 1795 1541 -51 $an Luis Oblspo 86 90 t9 7 l9 I 222 214

3007 09 $m Mateo 2249 433 In2 In l 305 48 3035 ( 943 34s Ssnta Barbara 857 175 47 36 r05 1212

6625 6490 2loo $anta Clarr 3618 1662 h2 In 2 1258 87 539 Snnta Cnrz 155 99 8 17 35 0 314 204

0 191 207 -77oo Shasta + 30 lI3 3 2 43 6 3 r000 Sierra 2 0 0 3 I 0

22 2r 48oo Siskiyou J 5 0 0 6 157 1361 10t6 253oo Solano + 886 242 16 t5 45

2693 1833 46Po Sonomn 58 0 I152 1180 -24oo Stanishus 778 183 60 71

l0 389 92 3228oo Sutter 235 26 I 6l 48 tra

0 464 20091 Tehamr 454 4 3 3 0 2 0 9 It -182oo Trinity 3 4 0 0

NiA 5s6 726 -262oo Tuhre NA NA NA NA NA l5 0 57 69 -t74vo Tuolumne + 5 30 5 2

NA 6420 7176 -105 Vcntura NA NA NA NA NA 57 0 304 384 -208oo Yolo l6 208 h2 n

0 51 39 308olo Yuba l4 18 I 8 l0

6620 17205 262104 24663t 6-SYo Totals 175775 46024 5041 2082

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF zuRNISHED DATA ONLY NA = Not Avrilable or Not Applicable 07ro - No Response to This Item

lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + County AssessoriRecorder County AssessorRecorderClerk

Prge 16

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

from Tables A and F Column 3 Budget per StaffMember is column 2 (Gross Budget) divided by

column I (Total Statr) Column 5 Roll Units per Stafr is column 4 (Total Roll Units) divided by

column 1 Column 7 Roll Value per Stafi is column 6 (Total Roll Value) divided by column L

TABLE S COMPARISON OF AIIMIIISTRATIVE POSITIONS

To compare the levels of administrative stafHng used to manage assessors offices in Californi4 we

compiled the data presented in Table R We carrtion the reader to take into consideration that the

staffing classification used in this report was reported by the counties Counties do not all count

staffing the same way

Notes Column 3 Staff per Administrative Positioq is column 2 (Other Statr) dMded by column I

(Assessor and Other Managers) Column 5 Roll Units per Administrative Position is column 4 (Total

Roll Units divided by column 1

TABLE T nrAL pnOpUnry WOnrgOAD COI1fiARISOU

This table compares those elements relevant to the real property appraisal staff Other items are also

worked by the real property appraisal staff (such as appeals etc) These items were not included due

to annual fluctuations In addition we did not make comparisons of appraiser experience education

and training or ability These are all items that could atrect the productivity of the appraisal staff

Notes Column 2 Real Property Appraisers is a compilation of Tabte D column 2 and Table E

column I Column 4 Appraisers per Secured Roll Units is column 3 (Secured Roll Unit$ divided by

column 2 (Real Property Appraisers) Column 6 Transfers per Appraiser is column 5 (Total Transfers

divided by column 2 Column 8 New Construction per Appraiser is column 7 (New Construction

Units Appraised) divided by column l

TABLE U BUSINESS PR9PERTY WORKLOAP COMPARISON

This table compares three major functions of a business properly valuation unit performing mandatory

audits processing business property statements and valuing all business property accounts

Notes Column 2 Business Property Appraisers is a compilation of Tables D and E Budgeted

permanent and Temporary Positions Column 4 Assessments per Auditor is column 3 usiness property Assessments) divided by column 2 Column 6 Mandatory Audits per Auditor is column 5

(Mandatory Audits due) divided by column 2 Column 8 Property Statements per Auditor is column

7 (Property Statements) divided by column 2shy

xlv

TABLEY CLERICALIY9RKLOAD CoMPAB[qoN

This table compares three categories ofthe assessors clerical staffing in comparable counties

Notes Columns I and 2 are a combination of the applicable columns from Tables B and C Budgeted permanent and Temporary Positions Valuation Staff (column 2) includes both real property

appraisers and business property auditor-appraisers Column 3 Valuation Staffper Clerk is column 2

divided by column 1 Column 5 Roll Value per Clerk is the total roll value (column 4) divided by the

clerical staff(column l) Column 7 Roll Units per Clerlq is the total roll units (column 6) divided by

column l

)ff

SECTIOhI II

BIJDGET AItD

PERSOhIIEL STATISTICS

A Report on Budgets Workloads ond Assessment Appeal Activities 1996-9

TABLE A

BUIGET DATA amp COSTS OF SELECTEI PROGRAMS

oo ooCost of Salaries Serryices 1996-97 1995-96 Ctrange 1994-95 Change

and From Other Other GROSS Gross 95-96 to Gross 94-95 to lilages Depts Costs BUDGET Budget 96-97 Budget 95-96(r) (2) (3) (4) (s) (6) (sl (t)

6 Alameda s9357929 $1195378 $525571 $11078878 $10477616 5oo $9816934 0 104406Alpine 69930 0 19210 89140 89140

456409 $Yo Amador 458609 230U 71714 553407 454496 l8 0oo 1839598 60o Butte 1531036 134113 278381 1943530 1952408

-160oCelaveras 695869 0 4301I 738t80 7001 I l 5oo 815315 t l 508597 0 56666 s5s363 565263 0oo 500301 Colusa

5 79L9755 -Loo Contra Costa 6914791 1100840 248963 EJ64594 7862704 L60o 401322 2 Del Norte 363674 68797 57786 490257 410206 4 2271928 -80o EI Dorado 1793324 267942 135403 2196559 2112913 4oo 6241946 20o Fresno + 5842867 696205 133260 6672332 6380200

l0oo Glemr M2606 442606 400496 3oo 1420746 -LsVo Htmrboldt 1060834 70356 139799 u70989 123590

ll18280 Ooo 1077748 40o Imperial 809766 0 308514 1118J80 716A73 -3 761859 Do Inyo 558468 0 134561 593029 6030164 4to 6358902 -50o Kern + 5269477 703703 325532 61987t2

1122871 4oo 1079338 40o Kings 891607 181493 96230 I159330 Lake + 843A25 14228 25870 883523

18485 3717W 369833 lYo 355509 4VoLassen 353217 0 -loo 85648000 -70o Los Angeles 61818000 7908008 9375992 79102000 79913000

NA llooooo 914489 llao 921448 -LooMadera 1100000 NA -2oo 3799609 -34 Marin+ 2575515 38679 172008 27t6202 28y2405 5oo 538374 -14 Mariposa + 358376 0 138336 496712 4735W

0 s7268 1026566 1002515 2 971118 30oMendocino 969298 5oo 1813562 -10 Merced 1365151 204500 1569651 1641628 lloo 286612 5 Modoc 291715 0 44000 335715 300220 6 452500 -6yo Mono 372095 0 82609 454704 426143

31330t8 3084563 2 29L9149 50oMonterey 232L322 543896 267870 1052548 5oo 1006383 4Vo Napa 1030282 46700 30951 1107933 1556493 0oo 1556493 0 Nevada 1413381 t46A76 1559857

17781I I7 loo 17405039 2 Orange 12996526 1809967 3129616 [7936109 3540633 5oo 3251473 80 Placer 3158829 8748 542W0 3710417

434821 60o 434821 0ao Plumas 399716 41510 21850 463076 29 10139318 -100o Riverside 8294848 2016543 2737295 13004t686 9J56603

30o7701650 324776 1246856 92t3282 9283067 OVo 9598486 Sacramento 55t1t0 532505 5oo 490615 8San Benito 520380 37800

7137059 501076 740535 837E670 8153857 3oo 8120605 00Sen Berrrardino 13517485 Ooo 14170540 -50oSan Diego 12811500 762956 13574456

San Francisco + 0 1863004 68229E9 6302208 8oo 5893468 60o4959985 SanJoaquin 3773708 82009 48727t J42988 4159861 4oo 41524A8 00o

3371858 328586I 3Vo 3058315 70oSan Luis Obispo 3088486 138397 144975 San Mateo 66L3927 932431 847854 tJ94|212 9404291 -l2oo 11476367 42Santa Barbare 3418124 253412 728276 4J99812 4180478 5 3840285 BVo

14079650 301355 593659 14954664 14655016 2oo 15493541 40oSanta Clara 1895983 1789737 6 1885767 -5ooSanta Cnu I532588 0 364395

13s348 1999t62 L954207 2oo 1934728 looShasta + 1697988 166626 30l0o4 292234 3oo 274528 60oSierra 281544 1300 18060

104t924 954132 9oo 920749 30o Siskiyou 895717 50000 103207 1701168 391636 I19515 23t2319 2310133 4oo 2409848 4Vo

Solano + 4604198 4625753 Ooo 4A07168 5oo Sonoma 3634097 332506 637595

2712032 180188 176064 3068J84 2570-033 l60o 3103944 -ZloaStanislaus ltu5ry 50o 891029 13Sutter 838594 135529 109036 -fF-tslft7-6tf7H1 582304 l5oo 589266 loo Tehama 587182 0 94562 Trinity 133796 3500 49897 187193 184889 loo

2854325 -loo 2812864 looTulare 2230A72 381944 223680 2t36096 2ooTuolumne + 500120 0 946y3shy 594763 687258 -160o 674003

6ltsSoo 6312600 4oo 6140200 3oo Ventura 5r02100 981I00 1063ts2 1008827 5oo 1146328 -l4ao Yolo 972133 24631 67088

556565 635300 3oo 612500 4oo Yuba 602945 0 53620 -s26748172 3oo $276663867 Totals s223858025 S22257506 $29055863 $27511394

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMIvIARY OF FURNISHED DATA ONLY NA Not Available orNotApplicable 0 = Zero - No Response to This Item

lgg3-94 data no data provided for 1996-97 1995-96 data nro data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRccorderClerk

Page I

A Report on Budgets Wortloads and Assessment Appeal Activities 1996-97

TABLE A (CONTIIUED)

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Other Income froperty

1fi6-97 Sersices Fees for Fees for Supp Tax Gross to Other Map Propeffy Copies Admin Budget Depts Sales Details amp Info Fees

(9) (r0) (1r) (r2) (13) (r4)

Eremption Progrrm

Other Costs by Other ($cc NET Included Corurty Internal

Applndlx l) BUDGET in Budget Depts Services1S (1O (r7) (r11 (le)

Alameda Alpine Amador Butte Calaveras

Colusa Contra Costa Del Norte EI Dorado Fresno Glenn Humboldt Imperiel Inyo Kerrr + Kings Lt[E t + Lassen Los Angeles Madera Msrin+ Mariposa Mendocino Merecd Modoc Mono Monterey Napa Nevada Orange Placer Plumns Riverside Srcmmtnto San Benito San Bernardino Sarr Diego San Francisco San Joequin San Luis Obispo Sen Mateo Santa Barbara Santa Clara Santo Cnrz Sh$ta+ Sierra Sisldyou Soleno+ Sonomo Starnislnus Sutter Tehama Tdnity Tularc Tuolumne + Venture Yolo Yuba

$1107tt7t $401 $26t43 $23882 $63897 s3722243 $3653 $7737959 - $799687 539571 t9140 0 2628 00 0 0 t6512 NA NA NA

553407 276 3532 4254 282 545063 1943530 0 16000 hll Inll 530000 5000 lp92ft0 87854 0 76585

738tt0 0 1010 00 128413 0 609457 NAOO565J63 0 0 00 0 o s6sJ63 000

8264594 22926 35218 - 85594 530000 78845 751201r 382674 728255 286090 490257 0 0 00 0 0 490JS7 NA NA NA

2196669 1350 15190 475 762871 385 1416J98 69300 262901 66t232 123343 38712 284 1000 1785689 - 4723304 212771 65582t 56000

442606 300 3goo 438506 1270989 ln 13 17988 894 I1538 282664 265722 592183 NA 70356 NA 11rtJ80 93 3177 1968 740 55000 11577 1045725 000

693029 0 1160 00 0 7647 689J22 00063etIt2 4577 16709 11479 5276 1005297 7685 52476t9 52447 l610 70940

Il69J3o 0 2000 1000 64000 328751 - 173579 163902 8ampI523 5380 8972 I11530 7$7gt NA NA NA 3102 0 4721 0 Inlt 33000 0 3339t1 NA NA NA

79102000 64000 207596 32999404 45t3lr000 - 5096000 1100000 0 6950 100 356 NA NA 1089J75 NA NA NA 27t62O2 NA 14676 18564 6296 738352 8550 1999764 NA NA NA

496712 0 4000 000 0 492712 000 r026566 0 5633 135 72732 17185 1168 989713 1569651 L0230 21o42 - 153tJ79 N 204500 NiA

335715 14000 In 15 In 15 In 15 In 15 3358 3r8J57 NA NA NA 454704 1265 453439

3133088 4000 00 634136 0 2494952 NA 5296t6 30000 1107933 0 5000 6275 500 0 55856 1028J02 33300 1559t57 0 2660 5600 242 0 4003 1547J52 NA NA NA

I7936109 30163 82582 1346380 126322 16J50562 5l1586 1788139 922124 3J10417 20593 17414 30379 0 923717 o 27ltJt4 96994 0

463076 500 - 462576 41510 i 1304t6t6 23687 10242 1030 217142 4031813 6434 875u7t 1474064 et3282 In 15 In 15 In 15 In 15 3153580 82336 6037J66 206204 8t6704 650193

5581t0 - 4000 144000 4100 4060t0 NA NA NA tJ78670 95000 165000 3I000 1437600 - 6650070 303082

13574456 NA 29495 77565 13lB75 NA 13J35421 25775s 794180 6t22889 0 2207 4107 0 0 o 68t6675 0 0 0 4J4tgtt 28000 - 43149tt NA 82009 NA 3J71858 0 11538 0 20430 0 53206 32866t4 37595 NA NA t394212 0 0 3375000 50000 2450000 o 2slg2l2 350330 4J99t12 -16060 10420 NA 19862 I104515 196287 30947t8 NA L92654 83420

149646U 0 13891 91925 4944 5433580 390050 9030J78 606909 221796 825991 r896883 0 In 15 In 15 In 15 5I9545 35320 1342017 248498 1999862 58444 3100 000 8000 360588 109 1562521 NA 84006 NA

30r004 1400 3917 0 0 29000 0 266687 3000 0 0 1l48924 0 8475 0 In lt 2532 0 lo37gr7 NA 50000 02e12$$ 121000 10325 53289 Intl 95936 31562 19ooJo7 NA 193745 4604198 0 28714 62520 NA 120000 - 4392964 306tJ84 5000 4000 l3t2E 398260 - 2U7196 - taotgi 1083159 0 4601 2500 0 0 5683 1070J75 - I10428

681744 6000 98000 - 577744 00 0 1t7193 0 738 r55 5s NA 272 tt403l NA NA NA

2t36096 0 6678 500 1000 65230 2J626t8 NA 271888 NA 5947fiI 0 2015 00 0 9988 582760 00 0

61t3500 0J Orttv 8000 133I500 50000 4J94000 1063t52 - 892 17988 In 12 539875 10511 4944E6 27961 656565 o 5ooo 300 3000 132000 o 516J65 NA NA NA

Totals $27511J94 $540410 $829775 $3954410 fi726626 $33834123 $34541975 3200644075 S2552546 $15024995 $3845714

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FI-IRNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - No Response to This Item 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessorRecorder County AssessorRecorderClerk

Page 2

A Report on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE B

AB E18 FUNDS

Contract with Dept of

Finance (t)

Amount of funds Allocated

(2)

Utilization of Funds

Emnlovees Emuloveei Equipment Contractoro (specify)

X Professional Serviceseda Alam Yes $2152429 X e Alpin No

x x x dor Ame Yes 80865x X x x e Butt Yes 362718

109897 x Calaveras Yes X x x x Colusa Yes 53957 x x x X OilRefineryAppealsConsultants Contra Costa Yes 2022000 x

Overtime for Permanent EmPloYeesDel Norte Yes 36203 El Dorado No x Fresno Yes 596024 X

59000 x xGlerur Yes xHrmrboldt Yes 210806 x Imperial No Inyo No

Yes I21 1318 x x xKern+ X x x x Kings Yes 139653

Leke Lassen Yes 54699 x

X X X APPraisalClericalStaffLos Angeles Yes 13451670 x xxx Mrdere Yes 212991 Marin+ No Mariposa + No

x x x Mendocino Yes 160435

Merced No Modoc No x x Mono Yes 45518 Monterey No

265817 x xNapa Yes x x Nevada Yes 234292 Orange No

Clerk of Board Auditor Tax Collector x x Placer Yes 315000 x 80000 x X Door-to-Door Field Inspection Project

Plumas Yes x x x Riverside Yes 2369000 x x x Software Fumiture SuPPlies

Secramento Yes 1554243 x x Training amp Office EquiPment

Sen Benito Yes 90408 x 2[39938 x Auditoi Tax Collector Clerk of Board

San Bernardino Yes x x x San Diego Ycs 5413943 X 3332230 x x x Sen Francisco + Yes xSan Joaquin Yes 818686 X

Yes 736288 x x xSan Luis Obispo x x x San Mateo Yes 2201000x x x Santa Barbera Yes 895894 x

x X Unclassified EmPloYees Santa Clara Yes 2818806

Yes x xSanta Cruz 565000Yes X xShasta + 342399 x x Sierra Yes 7383

Siskiyou No x x Solano + Yes 469207 x xSonoma Yes 1035049

X X Two ClerksStanislaus Yes 866155

x xx Sutter Yes 147436 74000 x X Software amp Vehicle

Tehama Yes Trinity No xxx Tulare Yes 501902

Tuolumne + No xx Ventura Yes 1477800 278309 X X Vehicles

Yolo Ycs 88968 x Yuba Yes

23 4l 23 l3Totals 44 Yes 13 No S50078336 23

OF FTJRNISHED DATA ONLYTHESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMIVTARY - = No Response to This Item Ne = Noi Available or Not Applicable 0 Zsro

r 1993-94 dtrn Jata providea foitggO-qZ + 1995-96 data]o daa provided for 1996-97

+-bounty AisessorRecorder County AssessorRecorderClerk

Page 3

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE C

AB 8T8 POSITIONS (In Person Years)

PERMANENT POSITIONS TEMPORARY POSITIONS

Other Cerffied Aooraisers Other Certified Appraisers -Teaf-ifitrsffiffi Tcch amp TOTAL AdmtuL Drafting Tech amp AdmLL ffiDrafting Mgnt Property Property Mapping Pro Clerical Mgnt Property Property Mepping Pro Clerical STAFF

I

20Alameda i 4 3 0 Alpine

i - 05 25 Amador 4 1000 5Butte

05 0 05 2 Calaveras l 0 d d ori d 075Colusr r 058 0 0 0

t2_ 0000 E2Contra Costa ii I 0 Del Norte 0El Dorado

0 3 0 IFresno 50 irii 0 Glenn 5 Humbotdt ii i i 0 lmperial 0Inyo 00 0 0 4 d l9 Kern+ I Kings 00 I 0

- 0 Lake 15 Lessen 0l 0 05 5003 01 t2 2E9 [os Angeles a

Madera I - 0 Marin+ 0 Mariposa +

025 02sMendocino 0Merced 0 Modoc 0 Mono 0 Monterey 0 Napa

183 Nevada 0Orenge -1 l 0PIacer -1 I Plurnas 0 00012 6 Rivercide 159 t00 00098 188 Secramento 7l I

0 I$an Benito 01 3 4 0 Il 0 l8San Bernardino

12 0020 49San Diego 2t0 2 3 20ll ISan Francisco 0 00064 136San Joaquin 34

0 13Sen Luis Obispo 00 7 2022t 4-29 16 San Mateo 1n 2 l0 Santa Barbara L 2 0100

2051 27 Santa Clara 00 0 l8 _ 22501 73$anta Cruz t

Shesta + I l 0 Sierra 0 Siskiyou 0 4Solano + 20 15 125 Sonoma 52

4 45231 l5 $tanislsus 4Sutter ll0 I l-i LtTehama l9 0Trinity

2 l0l0 4 Tulare 0Tuohmute + i 25Ventura 1ii 0 3 Yolo i 0 Yuba

285 l12 9378 345 55 3477 613 6E243 Totels 0 22358 8r5

THESE TOTALS ARE INCOMPLETE AID REPRESENT A S1JMMARY OF FIRNISHE_D DATA ONLY NA = Not Available or Not Applicable 0 = Zerc - No Response to This Item

lgg3-94 data no daaprovided foi-1996-97 1995-96 data nodatapro-vided for 1996-97 + bountyAssessorRecorder CountyAssessorRecorderClerk

Page 4

I

I

I A Report on Budgets Wotftloads and Assessment Appeal Activities 199697

TABLE D

BI]DGETED PERMAITETT POSITIONS fln Person YesE)

olo oo

Change Change Agressor CertifiedAppralscrs Computcr Other 96-97 9t96 From 94-95 From amp Other Effi Dmfting Andysts Teclu amp All TOTAL Total 95-96 Total 94-95

Mamgers Pruperty Property Mapping etc Pro Clericd STAFF Sttff to 96-97 Stalt to 95-96(rt E) G) 4) (s) (O O G) (e (10) (11) (12)

95227 6 212 62 t70 170 Ooo 18308 -7ooAlameda Alplne r00 0 0l 02 2 Ooo 2 0oo

Amedor 321 I 00 25 95 966 -2oo 95 7oo -2oo Buite 4142 3 r0 t7 4l 42 38 Lloo

Cdaveras 3405 15 05 0 4 r35 135 0oo 155 -l3oo

Colusa t3t I 03 110 l0 0oo 10 0oo

Contra Costa e5014 5 l4 45 12t 125 2oo 126 0 Del Nortr 171 05 0 05 29 9 0oo 9 0oo

El Dorado 3162 3 t2 936 36 0oo 46 22oo Ooo 128 0oo Fresno 441 14 8 l3 57 12t 128

Gleml 330 0 40 010 l0 0oo

Humboldt 3103 I 02 t2 3l 31 Ooo 3l Ooo

n 0oo Impcrirl 783 00 823 23 Ooo 13 I I 0oo Inyo 721 I 00 51r I I 0oo

Ooo Kern 53813 5 ll 31 94 94 Ono 94 Ooo 20 Ooo Kings 273 I 00 720 20

Llker + x82 I 02 621 21 0oo 75 0oo Lssscn 230 I 10 05 75 75 Ooo

l7oo Los Angeles 52 271 106 37 66 49 558 1239 1239 Ooo 1485 0oo Madera 314X 3 00 t0 s2 32 0oo 32

I lolo Mlrin+ 225 22 6 3 375 22 6l 595 loo 535 l8oo Mariposa+ 230 00 410 13 -23oo ll

Ooa 22 0oo Mendocino 392 0l 622 22 Merced 873 02 829 27 7oo 3l -L3oo

Modoc 22I 00 28 I 0 8 0oo

ll 9oo Mono 161 00 312 12 Ooo 0no 49 2oo Monterey 3177 00 20 4t 48 -loo 225 0oo Nape 373 35 00 55 2225 725

Nevada 112 I 4 l0 13 34 32 60o 32 Ooo

14 4oo 305 Orange 58448 15 r 0 r33 300 288 60o

5204 4 26 265 675 65 4oo 65 0ooPlacer 221 I 00 2S 8 0olo I 0oPlumas 32oo 165 l8oo Rivcrside t2 78 l5 7 l0 23 33 17t 135

135 loo 150 Sacramento 85118 5 50 49 136 l0oo 0oo l 0oo San Benlto 14l I 00 512 L2

153 0oo lsX loo San Beruardino r0 60 l0 7 219 45 153 0oo San lliego 1l 69 3l 26 l0 33 99 219 279 0oo 279

0oo 107 Ono San Francisco 73120 t 10 4t 107 107 76 3oo SrnJoaquin 5267 5 47 24 7t 78 0oo

loo San Luis Obispo 8 225 45 3 a2 27 67 58 -loo 67 -4oo 108 4oo San Mqteo 54t14 2 027 17 lo7 ll2

74 -9oo 698 60o Santa Berbtre 9255 4 80 15 67 72 -2oo Senta C-lara ll 44 7 74 r00 243 245 Ooo 250

Santa Cnrz 592 2 03 l0 3l 3l Ooo 318 3Yo

3154 22 00 t4 3t2 402 -5oo 4O2 0ooShastri + 1180 02 00 27 51 57 Ooo 57 OooSierra 2l Ooo 21 0oo Siskiyou 361 3 00 821

Sokno 3145 4 00 935 43 -l9oo 44 -2oo

Sonoma 521 7 6 20 25ffi 55 2oo 56 -zYo1 Stanlslaus 3276 20 15 5s 55 Ooo 55 0oo

-l0oo $oaSutter 763 I 00 719 2L 21 341 I l0 5t5 15 Ooo l5 OooTehama 170 I 00 04 4 OooTrfnfty

Tulare 2237 3 t7 l0 s3 53 Ooo 53 OVo

Tuolurme 341 I 00 312 12 Ooo 135 -l lolo96 l0ooVenfirra 34413 t3 t4 28 106 106 Ooo

25 -8ooYolo 362 I 00 t2 24 73 4oo

342 I 00 55 1S5 155 Ooo 155 OooYuba

1525 ZZl25 179I45 45t57 454806 loo 4827-1 Totslr 28725 14113 497 2249

THEsE TOTALS ARE INCOMPLETE AIID REPRESENT A SIIMMARY oF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zeto - = No Response to This Itern

l9g3-94 data no data provided for 1996-97 1995-96 dala no data provided for 199697 + County AssessorRecprder County AssessorRecorderClffk

Page 5

A Report on Budgets WorkloadS and Assessment Appeal Activities 1996-97

TABLE E

BUIGETEI TEMPORARY POSITIONS (In Person Ycars)

Business

Real Property Appmisers-- - (I)

Property Auditor-

Appraisers - - (2)

Drafting Mapping

(3)

Other TechnicaU Professional Clerical

(4) (s) TOTAL

(6)

Alameda 0

Alpine Amador

00

Butte 0

Caleveras Colusa i Contra Costa

0

000 34

00

34

DeI Norte 0

El Doredo Fresno 06

0 6

Glenn Humholdt Imperial Inyo Kern+

0 0

0

0 0 00

15 052

015

0520 0

KingsLlke + Lassen 0

00

05

[-os furgeles Madera

0 0

0 033

Marin + Meriposa + Mendocino

0I0

Merced 0

Modoc 0

Mono 0

Monterey Napa Nevada 05 0 05

0 0I

0renge Placer

0 0

Plumas 0

Riverside Sacramento 0 0 t

0 I3

San Benito 0

$an Bernardino 0

San Diego San Francisco + 0 0

0 0

San Joaquin San lxris Obispo Sen Mateo

0 0 0

2I 2

6 I)

Sente Barbara Santa Clara 0 r2d

0 I23t

Santa Cruz 0

Sheste + 0

Sierra 0

$iskiyou Solano +

0 037 037 0

Sonoma 0

Stanisleus 0

Sutter 0

Tehema 0

Trinity Tularc

0 0

Tuolumne + 0

Venhre 0

Yolo 0

Yuba 0

Totels 05 4 318 33

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SIJMMARY OF FIJRNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This ltem

+ lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessoriRecorder CountyAssessorRecorderClerk

Page 6

SECTIOT HI

LOCALROLL

WOreOAD STATISTICS

I

i

i

l

i

i

i

I

i

i

I

i

i i

l I

i

i

I I

I

i

I

I

I

i

I

I

l i

i

I

I

i

I

I

i

I

I

i

I

i

I

I

i

i

i

i

i

I

i

I

i

A Rcport on Budgets Workloads and Asscssment Appeal Activities 199647

TABLE F

LOCAL ROLL VALUE ANI STATISTICS

Section 601 Roll o

Fdl Value in 000s

(r

Full Velue in 000s

ROLL VALUE in 000s Unitr (in 000s)

(7) (8)

Alamede Alpine

Amador

s76677625 191616

2115674

$7241330 23060 82771

36691 $25691MNA NA

21197 $2049546

Butte Calaveres Colusa t Contre Costa Del Norte El lloredo Fresno Glenn Humboldt Imperil Inyo Kern + Kings Lake Lassen Los Angcles Madere Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nape Nevada 0range Placcr

8800752 27322L5 L477214

66302789 918238

10318447 29749673

1358042 5398459 5045990 2243174

34855672 3910049 3038166 1239884

474278295 5279262

22961908 106521I 4656M2 7736518

628164 L672427

20605861 9274269 6483741

165537053 L7280657

440314 55937

106309 2939474

43M2 247W|

L726503 57894

423101 630814

41u2 1692227

164653 274955 11196I

31411238 190234 945534 38530

207451 M0457 21591

224948 1102592

394734 207245

11923012 617222

2023 s334NA NA

30745 sl090l932 fi17275

6624 s161931298 $8110221071 s288035243 $1475643399 $954351276 $16602

27322 NA5475 $73I

NA1864 $44565NA s101492

3718 NA9950 $866495I144 91437121500 $74935NA NA940 $5341

L542NA NANA NA

3303 s173752 86205 $432352813592 $848295

Plumas Riverside Sacramcnto San Bcnito San Bcrnardino San Diego Sen Francisco + San Joequin San llis Obispo San Mateo Senta Barbara Sente Clare Santa Cruz Shasta Sierrr Siskiyou Soleno + Sonome Stenishus Suttcr Tehama Trinity Tulare Tuolumne + Venture Yolo Yuba

L922301 71274926 51044181 2550542

69606259 142356634 52146583 2266736L 18078310 53179785 24529686

109303350 14957993 7907321

320803 2165288

18146030 27703602 17298926 3584025 2M4O76

629245 12882823 3203189

43855746 7773077

105851

51425 2796593 3180992

I14782 4905636 7289569 5230019 1575551

503719 6655948 1567758

13806407 578699 422812 38548

187531 743418

1147342 873460 365004

80085 34144

639812 I14290

2258372 527460 136013

76688 $734938017 $9138421699 $99584

784U s760643 63390 $28261858600 $231568

17269 $68293613480 s393240 20705 $151248310526 fi729682333tr $45751054086 $21749171 s269679536 s2725

1875 $543165568 NA

12996 NA19394 s2922782656 9433773936 $432741 $7910

16479 $42601737489 s26192

NA NA4880 $17301808 $30029

Totels sL777471406 sl19854185 $1897325591 ltiitl 780891 s26220527

THESE TOTALS ARE INCOMPLETE AID REPRESENT A STIMMARY OF FIJRNISHED DATA ONLY

NA = Not Available or Not Applicable 0 Zero - = No Response to This Itcm r+ 1993-94 data no data providea toijgge-gZ t 1995-96 data3o datl pryvided for 1996-97

CountyAssessorRecorderClerk +CountyAssessorRecorder

Page 7

A Report on Budgeb Worktoadq and Asscssutcnt Appeal Activities 1996-97

TABIJ G

IISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SEC[ RED ROLL)

Residential Conmrenchl Industrid

Alrrmeda Alpine

^AmadorButtc Calrveras Colusa r Contm Costa Ilel Norte El Dorado Fresmo + Glerur Iltmrboldt Impcrid Inyo Kern + KingsLrlc r Lassrn Loe Angeles Mrdcra Marln+ Marlposa + Mcndocfuro Merced Modoc Mono Montercy Napa Nevada Onnge Plrrcer Phmras Rlverslde Sacramento San Benlto San Bernardino San lllcgo San Frrnclsco $an Joaquln San Luts Oblspo San Mateo $anta Brrbsru Santa Clara Santa Cruz Shastr + Siera $isHyou Solano+ Sonomn Stanislaus Suttcr Tehrma Tftdty Tulare Tuohunne Ventun Yolo Yuba

Sforgte Multi- Vacant Vacant VacnntLand Total Improved Land Total Improved Land TotalFamily Famity

(8) (e) (r0)(1) (2) () (f) O) __ CI)-(O -313687 3346E 13277 360432 15600 1276 16876 6670 1743 9r413

NA NA NA 0 NA NA 0 00 08412237 28t 6678 19J03 574 lE3 757 39 45

0 0 0

14333 1876 9t10 26019 6ss 356 1011 42 6r It0 NA NA 0 NA NA 0 NA NA 0 NA

16322 2tt 546 8365 1089 9454 1683 755 2438 264720 7504 7631 354 4690 12675 490 186 676 367 43

55076 2031 19639 76746 1628 598 2226 422 413 835

16712 r9lJto 1055t 3926 985 4911 165158 9510 - 1581 00 0

E293 41032 2160 32E 2488 354 301 655 29713 3026 23682 955 25510 50147 2118 2283 4401 520 353 873

498 1673 9265 787 74 861 6E5 12 697 7094 I18420 274Jil 92a4 3131 I2335 2660 2822 51482 145495 10449

20771 783 2246 23tX 1266 3 1729 170 In 6 t70 17538 358 31046 E942 1973 658 2631 321446 8775 6U 2029 1l428 581 263 w 46 62 108

1661051 241582 2ol0255 t4112 1547 99589 37352 1176 49119 107622 NA NA ln20 NA NA In 20 NA NA In 20 NA

70672 5197 9147 ffizr6 2t57 525 3J12 576 134 7to NA NA NA 0 NA NA 0 NA NA O

20000 950 8640 29590 2000 415 2415 301 r24 425

NA NA NA 0 NA NA 0 NA NA O

IE59 34 823 2716 393 237 6e0 13 15 290 0 0

768 269 1037618 5319 6254 trl162 d45l 706 s157

26017 2065 1373 29455 1505 317 IS22 474 239 713

3451I 1L27 15017 50655 1t22 265 1387 223 214 437

627850 27222 17405 672477 24404 1968 26372 11219 950 12169I13974961- 2617- 18021 95601 2952 1288 424O 655 484

0 0 0

399650 7406 129303 536J59 lEl84 10159 28343 Ins In6 0

300983 19304 15815 336102 11583 2223 13806 3726 1967 5693

9875 357 [083 ll3l5 485 52 537 134 58 192

419249 2t505 90046 SI7800 l4lt0 9726 23906 5628 6E96 12524

6L5292 43699 47773 70664 17192 3665 20857 7111 2893 10004

r55t96 15837 In 3 15837 2655 In 3 2655 113718 35310 6168 I l9ol2 8560 8039 1316rr 6415 1228 7643 ltg4 1077 2971

767t9 4008 14061 94t5t 5626 1227 68Si E65 307 lrl72 17425 11692 7895 193t12 6572 32W 9862 3047 1974 5021

102500 4600 tt60 90600 7100 4to0 5060 1150 360 1510

375445 19995 E697 404F7 1a334 284 1261t 6413 l9O 6603

63573 4201 8503 16279 3022 497 3519 569 133 7W 47140 2030 1191 61087 3452 1272 4724 323 157 6t0 1615 24 928 27 102 26 r28 37441

306E5 t45 In l 31530 2671 Lt 5 2611 740 In 8 740

95026 3460 5872 104J58 2il3 Et8 3611 t45 700 I54S

ll9t73 5735 4317 129125 4278 827 $105 1519 495 2114 1536 In 6 1fI692170 5528 3934 101632 4914 1227 6141

16770 1532 1544 19846 E50 186 1036 390 t47 537

16762 1859 t197 26tlt 952 256 r208 n9 E3 36i2

5150 4ll 5422 10983 478 6t s39 19 l0 2

90781 2t65 In 12 93646 5122 In 5 s122 999 In 8 999

21538 926 7468 29932 9t7 193 lrl0 51 42 93

1E7644 7035 10748 2t547 5531 7t6 5J17 3439 1210 4649

31to 235 2295 36Jro 1910 510 2r4fA 720 3lo 1030

u-r84 2082 1999 15265 2102 423 2515 294 316 610

Totrls 7204E51 584543 867671 8657065 330287 73066 4l33ll t 13349 41306 154655

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTIRNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - = No Response to This Item

rree3e4trjf^Hx1flhff uLlfrf1ffiftfijlrorlee6-e7

Page t

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Rural Miscellaneous Non-Restncted Secured on

Non- Possessory Gasamp Imps Irrigated Irrigated Restricted Vacant Other Total Interests Mineral Other Total (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21)

Alameda Alpinebull

NIA NIA NIA NIA NIA NIA 3921 0 4 4 NIA NIA NIA NIA NIA NIA 0 0 0 NIA 0

middot--middotgtmiddotmiddot

Amador 76 742 170 988 17 148 165 middot--middotgtmiddotgtgt

Butte 0 0 Calaveras 5014 NIA NIA 1382 5183 0 11579 NIA 1216 1999 3215 Colusabull NIA NIA NIA 712 NIA NIA 712 0 202 NIA 202 Contra Costa 1231 698 613 472 1 3015 779 215 994 Del Norte 207 0 0 710 0 0 917 0 437 388 825 El Dorado 1058 1279 2337 1424 15 19159 20598 Fremo+ 8575 NIA 1928 14298 1802 NIA 26603 4 392 0 396 t bull+~~t~~ Glenn 0 0 Humboldt 8280 NIA NIA 7601 5857 0 21738 0 734 374 1108 Imperial Inyo Kem+

5757 2678 - 17660 6 26101 26 700 726 NIA 46 1264 NA 4329 51 5690 In 1 5 etc 519 467 986 207 4910 4099 11432 15290 l322 37260 NIA 3328 NIA 3328

Kings 1148 NIA NIA NIA NIA NIA 1148 0 97 12310 12407 Lake+ 373 2180 342 2895 0 29 123 152 Lassen 1043 In 15 In 15 2539 7632 In 15 11214 0 75 37 112 Los Angeles Madera Marin+ Mariposa+ Mendocino

- 63002 410 63412 10492 2348 17419 30259 NIA NIA NIA 4006 NIA NIA 4006 225 270 44282 44777

5 0 216 493 0 98 812 0 0 383 383 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0

3450 1000 7630 9750 810 0 22640 0 0 70 70 li~lil Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Rivenide

NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0 1673 657 1889 553 65 0 4837 0 0 19105 19105

0 0 1787 2082 3374 859 8102 2 292 6694 6988

251 501 In 12 625 3682 6940 11999 0 0 1393 1393 0 0 0 382 0 0 382 0 0 0 0

3310 210 3520 575 361 35518 36454 84 0 0 1122 0 82 1288 0 85 6581 6666

0 0 6847 Inll Inll 2238 467 9552 - 50811 50811

ifl bullbull ~J~ t bullbullbull 2~~n

lllibull Sacramento San Benito

5547 1004 Inl2 1510 In 11 0 8061 137 129 14154 14420 2142 In 11 Inll 2281 168 0 4591 0 10 0 10 middotmiddotmiddotmiddotimiddotmiddott~i~I

San Bernardino 1270 199 734 99230 101433 8545 433 1075 10053 t~Usect San Diego 270 2574 12313 1409 1965 483 19014 3727 171 62143 66041 rrn~~t~9= San Francisco + 0 0 San Joaquin San Luis Obispo San Mateo

149 4531 402 6834 262 12178 28 94 283 405 940 NIA NIA 3791 10393 1520 16644 1066 218 6659 7943 173 162 163 705 547 638 2388 5 3 3117 3125 11~111bull

Santa Barbara Santa Oara Santa Cniz Shasta+

2000 2000 2500 2200 NI A NI A 8700 225 380 194 799 4408 0 0 3200 305 7913 0 23 15 38

250 614 826 5116 6 6812 29 4105 4134 4113 NIA NIA 2361 3715 NIA 10189 10 102 12020 12132

fftH0$~~ 1111m

Sierra 193 0 0 467 24 0 684 172 280 51 503 Siskiyou In 12 6535 In 12 2886 In 12 In 12 9421 0 0 211 211 Solano+ 76 757 561 2022 93 3509 5 237 7445 7687 Sonoma Stanislaus Sutter

3127 758 4383 2413 57 0 10738 0 191 11542 11733 1110 909 36 7566 84 4395 14100 0 807 807

0 3843 258 0 0 2197 6298 0 236 354 590 11111111 Tehama In 12 1427 1646 4090 791 503 8457 0 72 0 72 t2ttt~~~~n Trinity Tulare

0 0 0 882 0 0 882 0 0 12 12 21072 In 11 In 11 In 11 In 11 In 11 21072 347 In 20 6739 7086 lijtijmiddot]i~~

Tuolumne+ Ventura Yolo

106 132 2510 1275 0 0 4023 672 301 1358 2331 NIA 1894 1972 1496 805 NIA 6167 NIA 878 7402 8280

1750 lnll In 11 3325 - 1550 6625 0 156 156

1nnrn~1~JM

middot -middotmiddotism Yuba

Totals

NIA 3370 1610 157 110 0 5247 0 445 0 445

91274 41752 57500 116692 250303 20372 577893 27661 15614 357862 401137

middotmiddotmiddot~$~~middot jij~j~if~$~~

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

bullbull 1993-94 data~ no data provided for 1996-97 bull 1995-96 data no data provided for 1996-97 + County AssessorReclgtrder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page9

Alameda Alpine Amador Butte Calaveras Colusa Contra Costa Del Norte El Dorado Fresno+ Glenn Humboldt Imperial Inyo Kem+ Kings Lake+ Lassen Los Angeles Madera Marin+ Mariposa+ Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Riverside Sacramento San Benito San Bernardino San Diego San Francisco+ San Joaquin San Luis Obispo San Mateo Santa Barbara Santa Clara Santa Cruz Shasta+ Sierra Siskiyou Solano+ Sonoma Stanislaus Sutter Tehama Trinity Tulare Tuolumne+ Ventura Yolo Yuba

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (UNSECURED ROLL)

Personal Unsecured Manu-Property Possessory factured

Aircraft Boats amp Fixtures Interests Homes W~~r~Q ~Q 00) UN~jtD 111 (23) (24) (25) (26) (27)

880 14483 31667 4230 708 268 1396 NIA 53632 0 15 64 139 8 226

70 954 1536 105 7 155 0 65 2892 265 3064 3532 276 1720 8857

66 1473 767 80 NIA NIA 3 80 2469 ii~l~ll 136 773 1150 67 NIA NIA NIA NIA 2126 585 28161 20920 2169 3230 484 10 55559

36 495 480 361 0 2 0 22 1396 339 4449 4021 209 1011 541 50 10620 681 11333 29883 1056 8 542 616 44119 138 444 1052 148 1782 153 4657 3560 806 0 451 698 40 10365 169 1639 2897 634 0 729 163 bull 6231 92 547 917 276 0 NIA NIA 0 1832

993 3956 17783 580 NIA 1700 NIA 0 25012 128 2030 NIA 206 1000 216 NIA 3181 6761 130 6761 1372 145 191 8599 44 560 396 300 In 28 107 169 1576

4409 57715 250006 100 16905 100 12895 0 342130 111~bull 133 1983 2634 228 518 170 NIA 0 5666 (tt)~flW 205 2235 10955 953 0 37 NIA 96 14481

48 470 418 375 105 17 5 76 1514 179 2254 7771 486 0 79 190 40 10999 1111111 221 1503 3787 329 1812 7652 i)t~aJ~lt

35 333 323 269 0 78 9 0 1047 31 237 450 51 933 1702

356 6843 12588 1658 403 21848 271 1931 3521 268 16 NIA 3 6010 11bull 235 2614 7760 361 1947 0 170 0 13087 935 29663 64645 2248 0 In 25 43842 8208 149541 389 6225 7265 324 1161 360 0 0 15724 66 1416 850 2332

1437 3638 27337 NIA NIA 42 32454 616 17420 55443 1879 0 957 2216 0 78531 222 668 1420 59 In 25 In 25 0 0 2369

1631 14891 36507 0 12620 1492 0 0 67141 2145 14694 53088 0 0 445 4436 0 74808

2045 45382 2923 53 1704 52107 337 10267 11914 447 NIA 142 NIA 0 23107 445 8698 NIA 0 0 NIA 14616 23759 ltlt=nnu~taiw 421 4321 13781 373 0 13 992 0 19901 536 6516 13926 2168 In 26 202 269 138 23755

1266 9454 59543 2115 7129 317 4238 0 84062 ~~iiil 287 2758 5800 1247 23 10115 285 5757 4667 1340 0 NIA NIA 0 12049

6 177 189 1134 0 41 1547 125 788 1523 622 0 500 233 0 3791 iill11 186 3533 5144 239 826 151 10079 tl)~MOW 880 11112 10823 620 0 493 0 0 23928 275 5515 14095 576 4710 2733 NIA NIA 27904 middotmiddot 1[~11 175 3203 2316 92 16 148 314 355 6619

96 1508 NIA 132 In 1 289 10 2235 4270 51 1340 611 1041 0 0 0 0 3043 t)imiddotiimiddotit~fli

501 5869 11764 736 NIA 134 NIA NIA 19004 196 1797 1339 458 0 31 0 0 3821 843 17675 28152 NIA NIA NIA NIA NIA 46670 174 1364 4730 150 859 126 456 0 7859 120 2269 l047 168 0 60 0 82 3746 ~11111

_ middot middotmiddot

Totals 25674 358493 905061 38355 51373 19299 75558 30413 1504226 nmn~~~~w

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1993middot94 data~ no data provided for 1996-97 1995-96 data~ no data provided for 1996-97 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page 10

A Report on Budgas Wo(kloads and Assessmeuroilt Appeuroal Activitieuros 1996-97

TABLE H

REAL PROPERTY WORKLOAD DATA (Sce Table O forWortloadStelf Comprrirons)

Trrnsfcrs New Constnrction Jurisdiclions Total Ncw Lonstmction

$ingIe AII Issuing Buttdlng Assessnrents Illscovertd Famtly Other Totrl Building Pcrmits Resultlng Without

Transfers Transfers Trursfers Pcrmlts Received Fnim Permits Permits (r) (2) (3) (4) (s) (o o)

Ahmedr NA NA 27Jss 15 t728 Alpine NA NA 0 I l5 NA 4 Arnador 645 326 97t 7 1280 964 5 Butte 4606 1479 60t5 2080 1083 155

Cdrveras 739 1125 1t64 2 1001 789 NA Colusr 4t2 519 1001 3 1904 ll l3 240 Contre Costr 4823 141 25564 I5 24958 17771 2541 Dcl Norte 1161 388 13g 2 9ll 867 363 El Doredo 2739 5191 7930 3 5187 2555 50

Frerno 14357 2fi4 r6mr l6 I1066 6713 NA Glenn 537 s37 3 8t9 Huurboldt NA 1795 lJes 8 3559 1387 194

Imperirl 1575 2237 3flf 5 2278 1972 73 Inyo 231 299 Ii0 3 NA 259 NA Kem+ 9344 I1053 10397 9 18500 7191 728 Klngs 1780 898 2679 5 NA 1122 NA I-oampe rr NA 3847 3t47 3 26676 NA NA LrSen 515 525 1141 2 1102 804 32 Los Angclcs t52740 40655 r93J9s t9 253656 90400 NA Madere NA 2808 2t0t 6 NA 1t63 NA

gg7l Marfu+ 3281 452 3733 t2 3545 0

Marposa + NA 499 499 I 714 0 25

Mendocino 3600 2050 s6g) 4 3000 1600 150

Merecd ln2 4397 4397 7 NA ln7 6793 Modoc r97 684 ttl 2 361 150 2l Mono 767 757 7 I136 256 LZ

Montcrey 393 In l 73e l3 NA 1905 NA Nape 0 6 1432 hlevrda 304 219 3364 3 3649 2255 100

Orange 54211 7558 61t29 32 33068 28520 0

Ptrrcer 568 2S08 819S 7 10396 4117 0

Plumrs 0 2

Rivenlde 48516 103t3 stt99 25 16I53 1206 NA Sacramento 22895 1771 2+66t I 34077 7445 100

Srn Benlto 1400 Inl lfixl 3 731 7I0 390

Srn Bcrnardino 377 30654 6t121 24 27392 130I3 300 San lliego 56954 8440 99t49 l9 10700 l8l8l ll6 San Frenclsco+ 3737 4357 we4 I 5409 1079 SrnJorquin 9729 8584 1ur3 I 12681 6457 2549 Str Lrft Obispo 6610 2203 Itl3 I 9642 NA NiA San Mrtco 9132 l6l I 10743 23 25099 7532 0

SrntrBerbsre 500 4190 500 4690 6 6715 3200 Santa Clara 23958 3255 2t424 17 19542 7321 0

Srntr Cruz 5349 1718 7Mj 5 4766 1433 76

Shlsts + NIA 5906 5905 4 4890 1649 15

Sierra r54 305 459 I tgz t44 26

$isldyou 526 3549 4175 6 1707 1450 50

Sohno + 6716 799 7515 I 2650 l2l t Sonoma 0 l0 7625 0

Stanisllus 1309 3087 16186 l0 9675 3153 229 Sutter 1377 415 1792 3 x200 1023 92

Tehama NA 2296 23e6 4 1958 1370 98 6 Tftilty 202 328 530 7 487 285

Tulnre In2 8509 8509 9 NA 6000 NA Tuohmrne 92t 618 1546 2 1892 864 100

Venhrn 14283 1t52 r613s It I1365 2267 50 Yolo 2300 350 2550 5 5500 1700 l0 Yubn 650 502 I152 5 175 745

Totels 553493 198317 823520 520 624608 305071 18s56

THESE TOTAIJ ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTJRNISIIED DATA ONLY NA = Not Availahle or Not Applicable 0 fio - = No Resporue to This Item

199394 data no data providedfor 1996-97 | 1995-96 dat4 no data provided for 1996-97 + Corurty AssessorReoorampr CountyAssessorRecorderCleurork

Page l1

A Report on Budgets Workloads and Assessmerrt Appeal Activities 1996-97

TABLE H (CONTINUED)

REAL PROPERTY WORKLOAI DATA (See Table 0 for lVorkloadStalf Comprrisons)

Tsruaver Relief Miscellrneous

Ner Affected by Alfectcd by 6090110 GovL thnt is

Misfortune Emlnent CIiims oilamp Owned annually Appealed Property Subdivislon Roll Corrections Calsmi$ Ilomdn Filed Gas Restricted Prop valued Properfies Splits Lots

(t) (e) (10)

Alamedr 5I In 10 62 5031 320 13348 845 3968 14274

I Alplne r ll 9 I I 59 NA54 104 35 632 Amrdor 6 5 76t 15

0 I l6 -8 2065Buttc 102 t47 295 1542Celevcms 46 0 2 0 1382 NA NA l8

NA NA NA 202 0 l6 178 164 176Colusq 258 5215 21345Contrc Costa 31 t2 80 455 207 336 2145

Del Norte 74 0 4 0 709 ll o l0 146 17 498

0 I 0 1275 105 0 389 164 888 2763EI llorado 83 1l NA 3431 2051 8829 Fresno 0 4l 34 45 14679 84

422Glenn 103 14 022 43 7601 29 825 309 185 227 1714Humboldt

Impedel t2 00 0 060 25r 167 430NA t l5 157 Inyo 2 030 NA NiA 1122 NA

500 2500 I1000 Kerrr+ NA NA 150 3328 2500 200 NA NA 68 774 NA 445 Ktngs 8 0 193 97 NA NA NA

NA NA NA Lrkeuro NA + 3 52 6 422 Lrssen I 00 75 2519 37 0

Loc fuigeles 23109 70 301I 1438 40 3700 I1E00 5I61 6344 I170806S 245 649 3010 Msderr l0 24 49 4019 13 NA

l3t 0 s05 20 0 790 125 159 4656Marln+ 46 0 48 00 11 NA NA NA 0 278 - 235Meriposa+ 35 04 9870 42 0 400 50 I150Mendocino

2046 Merccd 42 NA O 472 970 0 145 Modoc 33 07 55350 1438 l7

87 l5 I 1321Mono t53 4386 Monterey 120 NA 122 41 295 3 57 325

Nepa I 020 65 57 - 1978401 89 2723 Nevrde 80 220 000 525

165 5611 2282Orurge 82 26 563 361 210 12601 871 5855 Phcer 7 056 l0 1122 25 0 231I 944 2577

Plumas 47 In 16 40131 Rivenide NA NA 163 2 2238 323 17600 9525

13833 Secramento 133 l0 85 129 1510 37 NA 6528 447 2346 735 323 San Bentto 4 0 3 l0 2281 t2 0 33 141

48435 San Berrrardlno 29 NA 107 7 734 1053 8345 8600 NA 3488 7927 58872 San Diego 29 45 383 0 1560 5l I 0 32649 2851

San Francisco + r33 0 ll 3ll 1527 361[NA 754 2036 t592 $anJoequin 210 NA 3l 94 5896 86 NA

NA 4584 Srn Luls Obispo r80 5 49 54 37t2 77 5r 823 l70 558 1145 1855 San Mrtco I16 I 300 3 720 315 120 3057

4766 Santa Barbnnr l9 0 lll 449 2128 72 1063 70 580 4734 3625 14325 Santa CIcm 7 5 310 20 3217 128 0 5296

23 822 132 3770 3374Smts Cnrx 102 NA NA Shrgta + 90 NA NA NA NA NA 53 NA 684

0 143 Sierra 42 0 0 0 467 lt 0 15 17 NA 86 125 420 SisHyou 50 0 7 0 2885 54 906 4297shySoleno 6 237 2025 88

Sonoma 199 NA NA I9r 2411 69 NA 796 1282

Stanislaus 225 0 l7 t 6837 217 0 NA 392 836 5681

Sutter 246 0 3 236 0 114 329 458 45 32 1286NA 189 97 559 Tchama NA NA NA 73 4090 l0 NA

t25Trhr$ 3 0 0 0 866 I 0 I z7 0NiA NA 1690 ll 50 5582 Tulare II 15 l3 12 14200 200

3 26 0 642 Tuolumne 78 0 0 1302 349 38 2340 2315 h16 6981 Venturs 1605 ll 265 1509 860Yolo l0 0 I 150 3325 35 0 100 750

Yuba 745 NA 0 NA 165 15 NA 52 214 1464

6598 1657 l228ll 10168 24361 I14587 46250 59058 444422 Totels 28515 247 THEsE TOTALS ARE INCOMPLETE AIID FSPRESENT A SLJMMARY OF FURNISHED DATA ONLY

NA = Not Available or Not Applicable 0fio - = No Resporueto This ltemLree3-e4ryJfftrfiL1ff -iampffi iffffiHdrorreee7

Page 12

A Report on Budgcts Workloads and Assessment Appcal Astiyities 1996-97

TABLE E (CONTINUED)

REAL PROPERTY WORKTOAI IATA (See Table O forWorHoedStalf Comparisons)

Single Femily

(te1

Multi Family

(zo)

Proposition I

-Commercisl Industrial Rural Others TOTAL (21) (22) (2s) (21 (2s)

No of Automrtic rygrrn_ooReducedAssmts Chenge Yes or If yesn196197 No ooin95195 In9697 No (26) AT (28) (2e)

Alameda Alpine Amedor Butte Cehveres Coluse Contra Costa Del Norte El Doredo Fresno + Glerur Hrunboldt Imperial Inyo Kern+ Kings Lakc t + Lrssen

69505 1820 50 0

616 l9 1320 126

450 44 l5 2

58171 679 I19 4

3778 90 15u7 892

196 t7 335 30134 tl

10480 ln21 62 20

NA NA il l3

661 397 r02 724t5 40981 t6 00 0 66 66 l4 4 l9l 6 850 443

193 hzt 85 4000 5724 15535 40 ll 223 1826 2594 2616

4 2 3t7 0 340 340 1134 ln21 102 145 50231 37836

24 220 L t7t 63 122 85 494 15012 19581 19717

1001 328 955 4879 23902 19634 610 700

30 6 l7l I 421 400 32 6 1249 I 1560 1328 16 27 754 t97 1139 1068

677 h21 n6 rt73 5224 l8 t2 105 6 23 223

NA NA NA NA 0 0 II t8 198 0 304 299

43 Yes 0oo No

48 No -171 Yes

-loo No 0oo No

37oo Yes 630o No -lYo No 18 Yes

-t5 No 5oo No

20oo No 60o No

54oo No 0oo No

Zio No

88oo

70oo

500

55oo

Los Angeles Medera Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nepe Neveda 0renge Placer Plumes Riverside Sacramento San Benito Sen Bernardino San Diego Srn Francisco + Srn Joequin San Luis Obtpo Sen Mateo Senta Barbara Srnte Clara Santa Cruz Shqsta + Sierra Siskiyou Solano + Sonoma Stanislaus Sutter Tehema Trinity Tulrre Tuohunne + Ventrre Yolo Yuba

307991 28703 ln24 ln24 16727 806

il5 0 410 5

ln24 In24 604 38

ln24 ln24 ln24 In24 ln24 lln24 4395 IM

30931 I 10597 15380 1686 ln24 ln24

167747 488 12l60l 1308

ln24 ln24 120543 846 157686 7390 21517 3389 44042 4685 8136 325

2875 689 18657 T3 63156 1310

7665 13t h24 ln24

68 0 h24 ln24 34352 285 15917 4t2 25595 104

1718 303 ln24 b 24 In 24 ln24 Iurt24 ln24 2360 7

6[617 818 6500 50 h 24 ln24

15095 12317 364105 78089 ln24 ln24 ln24 225 225 27

498 74 I t2 18118 18M9 5 0r 0 tzL 0

50 030 0 495 428 h24 h24 In24 5898 5t9E 4000

149 5 354 8825 9975 eAsz ln24 h24 ln24 2009 zxlg ln24 h24 ln24 12905 12905 19892 ln24 h24 ln24 5766 5766 3896

I69 u0 656 544t 522r 7769 3A92 0 0 331169 300296

388 103 49 5104 2271O 15767 h24 ln24 h24 523 523 2amp 1626 ln21 454 30347 200662 175016 1027 5A7 43 2590 127076 109077

ln24 In24 ln24 1597 1597 1809 2175 932 ll14 9625 134135 146210 4351 242 1626 29706 203001 162263 23U 830 83 27455 28AM

5t2 t62 1609 1691 52701 46791 4t0 amp t97 5279 14411 13738 6 In 21 38 0 30130 30228 5ll t47 86 l6 20130 19734

1039 567 47 195 56J14 98194 176 386 138 I154 8871

In 24 In 24 ln24 3340 3340 1652 0 80 0 76 76

ln24 ln24 ln24 2812 21812 2887 247 79 6t 1064 36(88 26353 276 138 rr03 295 r8241 158M u2 t62 336 405 2t177 24551

50 t9 245 55 2Je0 1627 ln24 ln24 ln24 189 1t9 2t5 ln24 h24 ln24 92 92 98 ln24 h24 ln24 583 583 750

57 t62 248 2635 2367 1313 1325 166 sJ03 10942 NA

150 50 50 0 6800 6774 ln24 ln24 ln24 898 898 682

79 Yes 88 No 4oo No

100 No l4oo No 32oo No

5oo No No

-549o Yes 32oo No 4 Yes go No

3l7o Ycs 50 No 13 Yes 14 Yes

-l3oo No -9 Yes 20Yo Yes 4oo No I l Yes 57o Yes 0olo Yes 2oo Yes

-48Yo Yes -99lo Yes 5loo No

0oo No -3 No

27oo No l3oo No l3oo Yes 32oo No

-l4oo No 7 No

-29Vo No l0oo No

- Yes 0oo No

24Vo No

40

70o)o

680o

NA

60ao

94oo

5oo

45oo-

75oo 27oo

563oo 80

96Vo NiA

6D0o

683

Totals 1723599 69942 45708 I1100 12839 176274 2040072 1526935 25oo 20 Y 37 N 6150o

THESE TOTALS ARE INCOMPLETE AIID REPRESENT A SIMMARY OF FI-JRNISHED DATA ONLY NANotAvailable orNotApplicable 0 = Zero - =No Rcsponsc to This Item

+ 1993-94 data no data provided for 199G97 t 1995-96 data no data provided for 1996-97 + CountyAssessorlRecorder CountyAssessorRecorderClerk

Page 13

A Repoa on Budgets Ilorkloads and Assessment Appcal Activities 1996-97

TABLE

BUSINESS PROPERTY WORKLOAI DATA (Including Agricultural Businesses)

TOTAL Number Annual Property Nrunbcr Business Vessel

of General Certificated Direct Field Racehorse Statements of Property Property Boats Aircraft Aircraft Billing Appraisals Tar Rehrrns (Ercept 16) Others Asses$nents Stetements (r) 0t G) (4) (s) (o o) (8) (e) (10)

Ahmeda Alpine i Amador Butte Celeveras Colusa Contre Coste Ihl Nortc EI lloredo Fresno + Glerm Hunrboldt Imperial IrryoKern Kings Lake rt + LaSSen Los Angeles Mrdera Marin+ Mrripose + Mendocino Merced Modoc Mono Monterey Nape Nevada Orange Plecer Phmras Riverside Srcremento Srn Benito Sen Bernardino Srn Diego San Francisco + $an Joequin Sen lrris Obispo San Mateo Sante Barbara Senta Clara Senta Cnrz Sheste + Sierre $iskiyou Soleno + Sonoma Stenisleus Sutter Tchame Trinity Tulare Tuolumne + Ventre Yolo Yuba

14483 863 -r5 0

954 70 3064 265 1473 53

743 130 27491 567

499 38 4499 339 6878 657

444 138 4091 168 1639 169

525 69 3956 984 2030 128 6761 130

560 44 57715 4409

1983 120 2235 205

470 4 I700 179 1503 22r

333 35 237 3l

6M3 356 1936 269 2614 235

30807 945 622s 389 I416 66 3633 1395

17420 588 639 t76

14892 163I 14694 21 l8 2045

10267 337 8698 396 432r 42t 6516 506 9454 1206 2758 274 5757 285

136 5 788 125

3533 186 I ll l2 484 5287 272

974 l7l 1508 96

753 30 5869 474 179l 196

17675 843 1360 I70 2269 ll0

t7 8260 5317 0 0

3t8 138 139

0 0 0 0 0 75 0 6251 0 2 137 t47

1437 T2 3306 - 400 100 30 NA 2 335 329 t 248 184 I 2588 1800 00 220 - 253 0 00 27

788 96amp4 22099 00 800 0 6002 1548 04 147 0 725 1100 0 2343 1493 00 83 l 525 r50

In 2 3800 0 871 781 0 2117 6 t70 3454

NA 2973 1700 - 427

12 6205 5591 19 6902 641 0 270 180

In 7 5767 7969 27 5512 l0930 - 25428 4869 0 6085 NA 4 4651 1248

27 4587 I824 t20 3387 15 1368 2510 0 3305 67r 2 182 I042 076 t3 0 22M 230

500 0 550 NA | 1622 3433 00 328 030 50 0 369 34 2 Inl 5961 00 0 3 4218 NA

0870 1060 0 0 360

150 23933 tr ffi i 1259

7160 0 I 774 r65 0 2302 0

201 17603 0 1356 0 2 2851 2amp

t62 25687 5 2800 I 5237 468 0 3296 1900 0 1968 0

29 13265 7lw 2 NA 2381

lu2 188 2 1128 0

4854 130475 I3095 l9 6131 0 9 3746 0 0 631 0 0 6015 0 7 8017 0 I In 8 886

u9 277_

NA I1334 26 3189 0 l6 2403 t44 l3 103263 0 35 3393 0

I 1700 1224 19389 0

507 30841 16561 I 2234 NA

437 24000 563 54578

14169 87 12973 2473

145 7969 0 l0 7343 386

300 10484 L228 5 75136 315925 4442 0 0 6515 NA 0 543 0 2 1689 0

l0 6700 23 10823 10 9132 0

8 5934 685 I 2214 2t 1 158 0

l7 13768 NA 0 1339 0

l5 18992 98 I 2800 290 0 2414

53221 250 79

2739 i 10628 26 0 3250 0

52II3 7l 2179 r03 9392 4

36702 25 3887 9968 ll6 7670 0 2995 0

298r5 0 4761 9174 1761 0

330079 4550 9053 NA

13745 915 we6 0 9719 69

I3584 0 IJst 0 I870

22333 NA 7072 0 7535 3

13Ei499 3525 l47ls I 3510

37449 0 73tfi9 778 3500 0

s4696 74 88422 I580 46lll 127 3222 NA 23lll 265 Itgl9 NA 22433 25

l2l2t6 11455 0 137t3

773 0 5038 0

10929 250 229y2 It757 l0 8100 5

3920 0 1345 0

260e1 NA 3J32 0

4rt44 177 6s5r 6l 5153

Totals 350277 2481I 976 211222 t032ll 9908 739050 90494 1518939 129U

THESE TOTALS ARE INCOMPLETE A]-ID REPRESENT A STJMMARY OF ruRNISHED DATA ONLY NA =Not Available orNot Applicable 0 = Zero -No Retponse to This Item

+ree3-e4tf h1[T1ffi13-ffiTiaifi ltnlrorree6-e7

I

Page 14

A Report on Budgcts Workloads and Assessment Appeal Aotivities 1996-97

TABLE I (CONTINUEIT)

BUSINESS PROPERTY WORKLOAI IATA

Total Audits Current Audits Audits AUDITS Carried Audits Audits Audits Carried Year Completed ffaived COMPLETED Over to (4 yrs) Ilue Assigned Over Audits f99i-96 1995-95 amp WAMD 1996-9(ll) (12) (13) (14) (Is) oo (17) (1t) tle)

Alemcda Alpine Amador

1534 2

43

414 I

It

2il 0

30

27 0

652 I

4I

664 0

39

26 0

590 0

39

0 I

Butte u2 24 0 88 I12 46 6 52 60 Calaveras 23 6 0 4 IO 6 0 6 4 Colusa 102 28 10 l4 52 42 0 42 10

Contra Costa 539 22t 3 t2 236 252 4 256 0 Del Norte 31 4 0 6 t0 6 0 6 4 El Dorado 134 44 9 7 60 28 3l s9 I Fresno + I350 332 255 t2 599 587 t2 599 0 Glerur t2 l0 50 25 85 25 73 60 Humboldt t79 6l 5 66 6l 5 66 0 Imperial Inyo Kern +

22028

669

487

69

2000

0 2l

294

5828

363

680

160

0 0

NA

6E0

I60

0 28

203 Kings frke t + Lesscn

1393724

30lt

8

0I 0

0

0

30t2 t

30

l6

0

0

30 0

l6

0 t2 0

[os Angeles 15554 3353 0 190 35j f223 320 3543 0 Madera 134 100 0 0 100 34 0 34 66 Marin+ Mariposa + Mcndocino

19633

139

196 L

32

0 6 2

0 03

196I

37

0 4

2l

0 I

t5

05

36

196 3

I Mercsd Modoc Mono

256l5t2

740

t2

2LI 5

0 07

95 t

24

95I 5

0 00

95I(

0 0

19

Monterey Napa

437296

t06 5l

6 0

2t ffi

133 rr5

t23 57

5

30 r28 87

5

28 Neveda 198 32 0 0 32 32 0 32 0 0range 4467 1479 0 23 1502 1060 442 1502 0 Placer 104 75 20 3 98 97 I 9E 0 Plumas Riverside Sacramento San Benito $an Bernardino San Diego Srn Frencisco San Joaquin $an l-uis Obispo Sen Mnteo

201503 1325

792151 3492 2011

970 319

11 50

2 240 252

l5358 900 442 198 69

386

0 25 l6 8

30 l4 0 I0

346 126

0 726 400 t74 68

0102

L

586 403 3r

1092 rJ30

630 zffi

70 4t8

0435 274 3l

393 697 432 239

67 432

2 5

t29 0

48 30

82 26

3 56

ffi 403

31ul

1067 514 265

70488

0 146

0 0

651 263 ll6

I 0 0

Senta Barbara 1252 235 15 220 4it0 285 150 435 35

Santa Clara Santa Crw Shasta Sierra

3762 292377

0

677 38 9l

0

104 0 2 0

34 96 t3

T

815 134 r06

I

809 73 96

I

6 0 0 0

8t5 7396I

0 6l l0 0

Siskiyou Soleno +

32374

2A80

00

00

20t0

l5 60

0 l0

rs 70

5

l0 $onoma 886 164 0 3l 195 153 l4 r67 28 Stanislaus Sutter

640154

r45 30

0 0

5

17 150 47

145 M

5 )

150 46

0 I

Tehama Trinity Tulare Tuolumne + Venhua Yolo

470

493 58

715 400

t35

146 8

145 r00

t00

47 0

NA 50

I 3

l5 6

259 30

24 t

20t l4

fi4 1t0

230

145 7

164 r65

I 0

t5 0

135 l5

24 0

160 7

zw 180

0I

48 7

r05 0

Yube 191 3l 0 4 35 33 0 33 2

Totels 497t4 I1631 979 3503 16113 12007 1972 13979 2200

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FURNISHED DATA ONLY NiA Not Available or Not Applicable 0 = Zero - = No Response to This Item

+t 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAsscssorRccordcrClerk

Psge l5

SECTIOT ry

ASSESSMEhIT APPEALS

STATISTICS

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE J

DISTRIBI]TION OF ASSESSMENT APPEALS BY PROPERTY TYPES (f 99697 Fiscal Year)

Number of Percentage Numberof Number of Number of Numbcr of Bruiness Number of TOTAL Number of Chlngp Residential Corrunercial Industrtal Bural Property Other NUMBER OF Appeals From Appeals Appcals Appeals Appeals Appeals Appeals APPEALS Fitd I995-96 Ftled Filed Filed Filed Filed Filed FILED 199$96 to96-97

(8) (e) fl) (2) (3) (4) (5) (6) (7) Almeda 12L79 2270 934 75 E09 148 16415 11280 455oo

Alpine 0 l6 0 0 0 0 16 l6 00 n Amador 37 30 t2 l0 I 92 143 351Vo

Butte 308 226 363 Calavems 5 I 3 5 I 18 26 -308

Colusa 0 tl 4 6 0 8 29 29 00

Contra Costa 6783 652 147 49 455 0 8086 5393 49fo n Dcl Noile 6 0 0 2 0 l0 l7 412oo

El Dorado 1r3 79 l2 l6 2L 8 249 257 -3Loo

Fresno 1013 309 89 96 2t2 ll3 1832 2077 -l187o Glenn I l2 I 2 16 52 -692oo

Humboldt 49 44 19 t7 39 33 20r lt7 L360o 4750o lmpertat 4E 43 9 7t 27 0 205 139

n -7190o Inyo ll 0 I 0 16 57 4lloo Kern + 1923 996 156 94 306 347S 2462 433oo Iffng 4l 93 5 2 l4 t7 172 120

a 00olo Lake r 43 l4 0 0 5 64 64 l3 538olo Lassen I 4 0 l5 0 20

1120 Los Angeles 73717 23871 NA NA NiA LL772 109360 93305 284oo Madera r02

JJ 43 t1 36 0 t3t 99z t0fo Marin + 795 125 7 3 lll 53 II00

l1 545oo Maripoca + 5 3 0 0 I 8 11 na l -237oo Mendoclno 2E t 38 t03 135

1057oo Merced 2t8 In t Lr l In l In 1 In l 288 140 6 5667 Modoc t 3 I 33 I I 40

a( 37 -3240o Mono In l In l In 1 In l In l 25 -Lfo Monterey 261 t21 26 t6 t8t t9 624 636 190 Napa 237 133 ln2 lnz ln2 0 370 3Il

385 960o Nevada l7l 172 0 0 65 I4 422 1 -51oo Omnge 21629 4485 [409 187 3183 308)5 32547

55sYo Placer 1766 206 0 0 r0r 20 2093 1346 t7 -294oo Plumls 6 4 0 2 0 0 t2

-123oo Riverside 17298 4380 0 451 464 464 23057 26289 -t340o Sacnmento 4541 960 490 85 290 3r0 6676 7707

54 74oo San Benito 7 10 5 2l 3 2 50 6756 287oo San Bernardino 6637 878 568 438 174 8695

-275oo San Diego 14408 1870 1053 424 957 6l 18773 25910 -143oo San Francisco 1107 457 62 0 r39 66 1831 2136 165oo San Joaquin 1I84 397 ln2 53 104 57 1795 1541 -51 $an Luis Oblspo 86 90 t9 7 l9 I 222 214

3007 09 $m Mateo 2249 433 In2 In l 305 48 3035 ( 943 34s Ssnta Barbara 857 175 47 36 r05 1212

6625 6490 2loo $anta Clarr 3618 1662 h2 In 2 1258 87 539 Snnta Cnrz 155 99 8 17 35 0 314 204

0 191 207 -77oo Shasta + 30 lI3 3 2 43 6 3 r000 Sierra 2 0 0 3 I 0

22 2r 48oo Siskiyou J 5 0 0 6 157 1361 10t6 253oo Solano + 886 242 16 t5 45

2693 1833 46Po Sonomn 58 0 I152 1180 -24oo Stanishus 778 183 60 71

l0 389 92 3228oo Sutter 235 26 I 6l 48 tra

0 464 20091 Tehamr 454 4 3 3 0 2 0 9 It -182oo Trinity 3 4 0 0

NiA 5s6 726 -262oo Tuhre NA NA NA NA NA l5 0 57 69 -t74vo Tuolumne + 5 30 5 2

NA 6420 7176 -105 Vcntura NA NA NA NA NA 57 0 304 384 -208oo Yolo l6 208 h2 n

0 51 39 308olo Yuba l4 18 I 8 l0

6620 17205 262104 24663t 6-SYo Totals 175775 46024 5041 2082

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF zuRNISHED DATA ONLY NA = Not Avrilable or Not Applicable 07ro - No Response to This Item

lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + County AssessoriRecorder County AssessorRecorderClerk

Prge 16

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

TABLEY CLERICALIY9RKLOAD CoMPAB[qoN

This table compares three categories ofthe assessors clerical staffing in comparable counties

Notes Columns I and 2 are a combination of the applicable columns from Tables B and C Budgeted permanent and Temporary Positions Valuation Staff (column 2) includes both real property

appraisers and business property auditor-appraisers Column 3 Valuation Staffper Clerk is column 2

divided by column 1 Column 5 Roll Value per Clerk is the total roll value (column 4) divided by the

clerical staff(column l) Column 7 Roll Units per Clerlq is the total roll units (column 6) divided by

column l

)ff

SECTIOhI II

BIJDGET AItD

PERSOhIIEL STATISTICS

A Report on Budgets Workloads ond Assessment Appeal Activities 1996-9

TABLE A

BUIGET DATA amp COSTS OF SELECTEI PROGRAMS

oo ooCost of Salaries Serryices 1996-97 1995-96 Ctrange 1994-95 Change

and From Other Other GROSS Gross 95-96 to Gross 94-95 to lilages Depts Costs BUDGET Budget 96-97 Budget 95-96(r) (2) (3) (4) (s) (6) (sl (t)

6 Alameda s9357929 $1195378 $525571 $11078878 $10477616 5oo $9816934 0 104406Alpine 69930 0 19210 89140 89140

456409 $Yo Amador 458609 230U 71714 553407 454496 l8 0oo 1839598 60o Butte 1531036 134113 278381 1943530 1952408

-160oCelaveras 695869 0 4301I 738t80 7001 I l 5oo 815315 t l 508597 0 56666 s5s363 565263 0oo 500301 Colusa

5 79L9755 -Loo Contra Costa 6914791 1100840 248963 EJ64594 7862704 L60o 401322 2 Del Norte 363674 68797 57786 490257 410206 4 2271928 -80o EI Dorado 1793324 267942 135403 2196559 2112913 4oo 6241946 20o Fresno + 5842867 696205 133260 6672332 6380200

l0oo Glemr M2606 442606 400496 3oo 1420746 -LsVo Htmrboldt 1060834 70356 139799 u70989 123590

ll18280 Ooo 1077748 40o Imperial 809766 0 308514 1118J80 716A73 -3 761859 Do Inyo 558468 0 134561 593029 6030164 4to 6358902 -50o Kern + 5269477 703703 325532 61987t2

1122871 4oo 1079338 40o Kings 891607 181493 96230 I159330 Lake + 843A25 14228 25870 883523

18485 3717W 369833 lYo 355509 4VoLassen 353217 0 -loo 85648000 -70o Los Angeles 61818000 7908008 9375992 79102000 79913000

NA llooooo 914489 llao 921448 -LooMadera 1100000 NA -2oo 3799609 -34 Marin+ 2575515 38679 172008 27t6202 28y2405 5oo 538374 -14 Mariposa + 358376 0 138336 496712 4735W

0 s7268 1026566 1002515 2 971118 30oMendocino 969298 5oo 1813562 -10 Merced 1365151 204500 1569651 1641628 lloo 286612 5 Modoc 291715 0 44000 335715 300220 6 452500 -6yo Mono 372095 0 82609 454704 426143

31330t8 3084563 2 29L9149 50oMonterey 232L322 543896 267870 1052548 5oo 1006383 4Vo Napa 1030282 46700 30951 1107933 1556493 0oo 1556493 0 Nevada 1413381 t46A76 1559857

17781I I7 loo 17405039 2 Orange 12996526 1809967 3129616 [7936109 3540633 5oo 3251473 80 Placer 3158829 8748 542W0 3710417

434821 60o 434821 0ao Plumas 399716 41510 21850 463076 29 10139318 -100o Riverside 8294848 2016543 2737295 13004t686 9J56603

30o7701650 324776 1246856 92t3282 9283067 OVo 9598486 Sacramento 55t1t0 532505 5oo 490615 8San Benito 520380 37800

7137059 501076 740535 837E670 8153857 3oo 8120605 00Sen Berrrardino 13517485 Ooo 14170540 -50oSan Diego 12811500 762956 13574456

San Francisco + 0 1863004 68229E9 6302208 8oo 5893468 60o4959985 SanJoaquin 3773708 82009 48727t J42988 4159861 4oo 41524A8 00o

3371858 328586I 3Vo 3058315 70oSan Luis Obispo 3088486 138397 144975 San Mateo 66L3927 932431 847854 tJ94|212 9404291 -l2oo 11476367 42Santa Barbare 3418124 253412 728276 4J99812 4180478 5 3840285 BVo

14079650 301355 593659 14954664 14655016 2oo 15493541 40oSanta Clara 1895983 1789737 6 1885767 -5ooSanta Cnu I532588 0 364395

13s348 1999t62 L954207 2oo 1934728 looShasta + 1697988 166626 30l0o4 292234 3oo 274528 60oSierra 281544 1300 18060

104t924 954132 9oo 920749 30o Siskiyou 895717 50000 103207 1701168 391636 I19515 23t2319 2310133 4oo 2409848 4Vo

Solano + 4604198 4625753 Ooo 4A07168 5oo Sonoma 3634097 332506 637595

2712032 180188 176064 3068J84 2570-033 l60o 3103944 -ZloaStanislaus ltu5ry 50o 891029 13Sutter 838594 135529 109036 -fF-tslft7-6tf7H1 582304 l5oo 589266 loo Tehama 587182 0 94562 Trinity 133796 3500 49897 187193 184889 loo

2854325 -loo 2812864 looTulare 2230A72 381944 223680 2t36096 2ooTuolumne + 500120 0 946y3shy 594763 687258 -160o 674003

6ltsSoo 6312600 4oo 6140200 3oo Ventura 5r02100 981I00 1063ts2 1008827 5oo 1146328 -l4ao Yolo 972133 24631 67088

556565 635300 3oo 612500 4oo Yuba 602945 0 53620 -s26748172 3oo $276663867 Totals s223858025 S22257506 $29055863 $27511394

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMIvIARY OF FURNISHED DATA ONLY NA Not Available orNotApplicable 0 = Zero - No Response to This Item

lgg3-94 data no data provided for 1996-97 1995-96 data nro data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRccorderClerk

Page I

A Report on Budgets Wortloads and Assessment Appeal Activities 1996-97

TABLE A (CONTIIUED)

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Other Income froperty

1fi6-97 Sersices Fees for Fees for Supp Tax Gross to Other Map Propeffy Copies Admin Budget Depts Sales Details amp Info Fees

(9) (r0) (1r) (r2) (13) (r4)

Eremption Progrrm

Other Costs by Other ($cc NET Included Corurty Internal

Applndlx l) BUDGET in Budget Depts Services1S (1O (r7) (r11 (le)

Alameda Alpine Amador Butte Calaveras

Colusa Contra Costa Del Norte EI Dorado Fresno Glenn Humboldt Imperiel Inyo Kerrr + Kings Lt[E t + Lassen Los Angeles Madera Msrin+ Mariposa Mendocino Merecd Modoc Mono Monterey Napa Nevada Orange Placer Plumns Riverside Srcmmtnto San Benito San Bernardino Sarr Diego San Francisco San Joequin San Luis Obispo Sen Mateo Santa Barbara Santa Clara Santo Cnrz Sh$ta+ Sierra Sisldyou Soleno+ Sonomo Starnislnus Sutter Tehama Tdnity Tularc Tuolumne + Venture Yolo Yuba

$1107tt7t $401 $26t43 $23882 $63897 s3722243 $3653 $7737959 - $799687 539571 t9140 0 2628 00 0 0 t6512 NA NA NA

553407 276 3532 4254 282 545063 1943530 0 16000 hll Inll 530000 5000 lp92ft0 87854 0 76585

738tt0 0 1010 00 128413 0 609457 NAOO565J63 0 0 00 0 o s6sJ63 000

8264594 22926 35218 - 85594 530000 78845 751201r 382674 728255 286090 490257 0 0 00 0 0 490JS7 NA NA NA

2196669 1350 15190 475 762871 385 1416J98 69300 262901 66t232 123343 38712 284 1000 1785689 - 4723304 212771 65582t 56000

442606 300 3goo 438506 1270989 ln 13 17988 894 I1538 282664 265722 592183 NA 70356 NA 11rtJ80 93 3177 1968 740 55000 11577 1045725 000

693029 0 1160 00 0 7647 689J22 00063etIt2 4577 16709 11479 5276 1005297 7685 52476t9 52447 l610 70940

Il69J3o 0 2000 1000 64000 328751 - 173579 163902 8ampI523 5380 8972 I11530 7$7gt NA NA NA 3102 0 4721 0 Inlt 33000 0 3339t1 NA NA NA

79102000 64000 207596 32999404 45t3lr000 - 5096000 1100000 0 6950 100 356 NA NA 1089J75 NA NA NA 27t62O2 NA 14676 18564 6296 738352 8550 1999764 NA NA NA

496712 0 4000 000 0 492712 000 r026566 0 5633 135 72732 17185 1168 989713 1569651 L0230 21o42 - 153tJ79 N 204500 NiA

335715 14000 In 15 In 15 In 15 In 15 3358 3r8J57 NA NA NA 454704 1265 453439

3133088 4000 00 634136 0 2494952 NA 5296t6 30000 1107933 0 5000 6275 500 0 55856 1028J02 33300 1559t57 0 2660 5600 242 0 4003 1547J52 NA NA NA

I7936109 30163 82582 1346380 126322 16J50562 5l1586 1788139 922124 3J10417 20593 17414 30379 0 923717 o 27ltJt4 96994 0

463076 500 - 462576 41510 i 1304t6t6 23687 10242 1030 217142 4031813 6434 875u7t 1474064 et3282 In 15 In 15 In 15 In 15 3153580 82336 6037J66 206204 8t6704 650193

5581t0 - 4000 144000 4100 4060t0 NA NA NA tJ78670 95000 165000 3I000 1437600 - 6650070 303082

13574456 NA 29495 77565 13lB75 NA 13J35421 25775s 794180 6t22889 0 2207 4107 0 0 o 68t6675 0 0 0 4J4tgtt 28000 - 43149tt NA 82009 NA 3J71858 0 11538 0 20430 0 53206 32866t4 37595 NA NA t394212 0 0 3375000 50000 2450000 o 2slg2l2 350330 4J99t12 -16060 10420 NA 19862 I104515 196287 30947t8 NA L92654 83420

149646U 0 13891 91925 4944 5433580 390050 9030J78 606909 221796 825991 r896883 0 In 15 In 15 In 15 5I9545 35320 1342017 248498 1999862 58444 3100 000 8000 360588 109 1562521 NA 84006 NA

30r004 1400 3917 0 0 29000 0 266687 3000 0 0 1l48924 0 8475 0 In lt 2532 0 lo37gr7 NA 50000 02e12$$ 121000 10325 53289 Intl 95936 31562 19ooJo7 NA 193745 4604198 0 28714 62520 NA 120000 - 4392964 306tJ84 5000 4000 l3t2E 398260 - 2U7196 - taotgi 1083159 0 4601 2500 0 0 5683 1070J75 - I10428

681744 6000 98000 - 577744 00 0 1t7193 0 738 r55 5s NA 272 tt403l NA NA NA

2t36096 0 6678 500 1000 65230 2J626t8 NA 271888 NA 5947fiI 0 2015 00 0 9988 582760 00 0

61t3500 0J Orttv 8000 133I500 50000 4J94000 1063t52 - 892 17988 In 12 539875 10511 4944E6 27961 656565 o 5ooo 300 3000 132000 o 516J65 NA NA NA

Totals $27511J94 $540410 $829775 $3954410 fi726626 $33834123 $34541975 3200644075 S2552546 $15024995 $3845714

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FI-IRNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - No Response to This Item 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessorRecorder County AssessorRecorderClerk

Page 2

A Report on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE B

AB E18 FUNDS

Contract with Dept of

Finance (t)

Amount of funds Allocated

(2)

Utilization of Funds

Emnlovees Emuloveei Equipment Contractoro (specify)

X Professional Serviceseda Alam Yes $2152429 X e Alpin No

x x x dor Ame Yes 80865x X x x e Butt Yes 362718

109897 x Calaveras Yes X x x x Colusa Yes 53957 x x x X OilRefineryAppealsConsultants Contra Costa Yes 2022000 x

Overtime for Permanent EmPloYeesDel Norte Yes 36203 El Dorado No x Fresno Yes 596024 X

59000 x xGlerur Yes xHrmrboldt Yes 210806 x Imperial No Inyo No

Yes I21 1318 x x xKern+ X x x x Kings Yes 139653

Leke Lassen Yes 54699 x

X X X APPraisalClericalStaffLos Angeles Yes 13451670 x xxx Mrdere Yes 212991 Marin+ No Mariposa + No

x x x Mendocino Yes 160435

Merced No Modoc No x x Mono Yes 45518 Monterey No

265817 x xNapa Yes x x Nevada Yes 234292 Orange No

Clerk of Board Auditor Tax Collector x x Placer Yes 315000 x 80000 x X Door-to-Door Field Inspection Project

Plumas Yes x x x Riverside Yes 2369000 x x x Software Fumiture SuPPlies

Secramento Yes 1554243 x x Training amp Office EquiPment

Sen Benito Yes 90408 x 2[39938 x Auditoi Tax Collector Clerk of Board

San Bernardino Yes x x x San Diego Ycs 5413943 X 3332230 x x x Sen Francisco + Yes xSan Joaquin Yes 818686 X

Yes 736288 x x xSan Luis Obispo x x x San Mateo Yes 2201000x x x Santa Barbera Yes 895894 x

x X Unclassified EmPloYees Santa Clara Yes 2818806

Yes x xSanta Cruz 565000Yes X xShasta + 342399 x x Sierra Yes 7383

Siskiyou No x x Solano + Yes 469207 x xSonoma Yes 1035049

X X Two ClerksStanislaus Yes 866155

x xx Sutter Yes 147436 74000 x X Software amp Vehicle

Tehama Yes Trinity No xxx Tulare Yes 501902

Tuolumne + No xx Ventura Yes 1477800 278309 X X Vehicles

Yolo Ycs 88968 x Yuba Yes

23 4l 23 l3Totals 44 Yes 13 No S50078336 23

OF FTJRNISHED DATA ONLYTHESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMIVTARY - = No Response to This Item Ne = Noi Available or Not Applicable 0 Zsro

r 1993-94 dtrn Jata providea foitggO-qZ + 1995-96 data]o daa provided for 1996-97

+-bounty AisessorRecorder County AssessorRecorderClerk

Page 3

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE C

AB 8T8 POSITIONS (In Person Years)

PERMANENT POSITIONS TEMPORARY POSITIONS

Other Cerffied Aooraisers Other Certified Appraisers -Teaf-ifitrsffiffi Tcch amp TOTAL AdmtuL Drafting Tech amp AdmLL ffiDrafting Mgnt Property Property Mapping Pro Clerical Mgnt Property Property Mepping Pro Clerical STAFF

I

20Alameda i 4 3 0 Alpine

i - 05 25 Amador 4 1000 5Butte

05 0 05 2 Calaveras l 0 d d ori d 075Colusr r 058 0 0 0

t2_ 0000 E2Contra Costa ii I 0 Del Norte 0El Dorado

0 3 0 IFresno 50 irii 0 Glenn 5 Humbotdt ii i i 0 lmperial 0Inyo 00 0 0 4 d l9 Kern+ I Kings 00 I 0

- 0 Lake 15 Lessen 0l 0 05 5003 01 t2 2E9 [os Angeles a

Madera I - 0 Marin+ 0 Mariposa +

025 02sMendocino 0Merced 0 Modoc 0 Mono 0 Monterey 0 Napa

183 Nevada 0Orenge -1 l 0PIacer -1 I Plurnas 0 00012 6 Rivercide 159 t00 00098 188 Secramento 7l I

0 I$an Benito 01 3 4 0 Il 0 l8San Bernardino

12 0020 49San Diego 2t0 2 3 20ll ISan Francisco 0 00064 136San Joaquin 34

0 13Sen Luis Obispo 00 7 2022t 4-29 16 San Mateo 1n 2 l0 Santa Barbara L 2 0100

2051 27 Santa Clara 00 0 l8 _ 22501 73$anta Cruz t

Shesta + I l 0 Sierra 0 Siskiyou 0 4Solano + 20 15 125 Sonoma 52

4 45231 l5 $tanislsus 4Sutter ll0 I l-i LtTehama l9 0Trinity

2 l0l0 4 Tulare 0Tuohmute + i 25Ventura 1ii 0 3 Yolo i 0 Yuba

285 l12 9378 345 55 3477 613 6E243 Totels 0 22358 8r5

THESE TOTALS ARE INCOMPLETE AID REPRESENT A S1JMMARY OF FIRNISHE_D DATA ONLY NA = Not Available or Not Applicable 0 = Zerc - No Response to This Item

lgg3-94 data no daaprovided foi-1996-97 1995-96 data nodatapro-vided for 1996-97 + bountyAssessorRecorder CountyAssessorRecorderClerk

Page 4

I

I

I A Report on Budgets Wotftloads and Assessment Appeal Activities 199697

TABLE D

BI]DGETED PERMAITETT POSITIONS fln Person YesE)

olo oo

Change Change Agressor CertifiedAppralscrs Computcr Other 96-97 9t96 From 94-95 From amp Other Effi Dmfting Andysts Teclu amp All TOTAL Total 95-96 Total 94-95

Mamgers Pruperty Property Mapping etc Pro Clericd STAFF Sttff to 96-97 Stalt to 95-96(rt E) G) 4) (s) (O O G) (e (10) (11) (12)

95227 6 212 62 t70 170 Ooo 18308 -7ooAlameda Alplne r00 0 0l 02 2 Ooo 2 0oo

Amedor 321 I 00 25 95 966 -2oo 95 7oo -2oo Buite 4142 3 r0 t7 4l 42 38 Lloo

Cdaveras 3405 15 05 0 4 r35 135 0oo 155 -l3oo

Colusa t3t I 03 110 l0 0oo 10 0oo

Contra Costa e5014 5 l4 45 12t 125 2oo 126 0 Del Nortr 171 05 0 05 29 9 0oo 9 0oo

El Dorado 3162 3 t2 936 36 0oo 46 22oo Ooo 128 0oo Fresno 441 14 8 l3 57 12t 128

Gleml 330 0 40 010 l0 0oo

Humboldt 3103 I 02 t2 3l 31 Ooo 3l Ooo

n 0oo Impcrirl 783 00 823 23 Ooo 13 I I 0oo Inyo 721 I 00 51r I I 0oo

Ooo Kern 53813 5 ll 31 94 94 Ono 94 Ooo 20 Ooo Kings 273 I 00 720 20

Llker + x82 I 02 621 21 0oo 75 0oo Lssscn 230 I 10 05 75 75 Ooo

l7oo Los Angeles 52 271 106 37 66 49 558 1239 1239 Ooo 1485 0oo Madera 314X 3 00 t0 s2 32 0oo 32

I lolo Mlrin+ 225 22 6 3 375 22 6l 595 loo 535 l8oo Mariposa+ 230 00 410 13 -23oo ll

Ooa 22 0oo Mendocino 392 0l 622 22 Merced 873 02 829 27 7oo 3l -L3oo

Modoc 22I 00 28 I 0 8 0oo

ll 9oo Mono 161 00 312 12 Ooo 0no 49 2oo Monterey 3177 00 20 4t 48 -loo 225 0oo Nape 373 35 00 55 2225 725

Nevada 112 I 4 l0 13 34 32 60o 32 Ooo

14 4oo 305 Orange 58448 15 r 0 r33 300 288 60o

5204 4 26 265 675 65 4oo 65 0ooPlacer 221 I 00 2S 8 0olo I 0oPlumas 32oo 165 l8oo Rivcrside t2 78 l5 7 l0 23 33 17t 135

135 loo 150 Sacramento 85118 5 50 49 136 l0oo 0oo l 0oo San Benlto 14l I 00 512 L2

153 0oo lsX loo San Beruardino r0 60 l0 7 219 45 153 0oo San lliego 1l 69 3l 26 l0 33 99 219 279 0oo 279

0oo 107 Ono San Francisco 73120 t 10 4t 107 107 76 3oo SrnJoaquin 5267 5 47 24 7t 78 0oo

loo San Luis Obispo 8 225 45 3 a2 27 67 58 -loo 67 -4oo 108 4oo San Mqteo 54t14 2 027 17 lo7 ll2

74 -9oo 698 60o Santa Berbtre 9255 4 80 15 67 72 -2oo Senta C-lara ll 44 7 74 r00 243 245 Ooo 250

Santa Cnrz 592 2 03 l0 3l 3l Ooo 318 3Yo

3154 22 00 t4 3t2 402 -5oo 4O2 0ooShastri + 1180 02 00 27 51 57 Ooo 57 OooSierra 2l Ooo 21 0oo Siskiyou 361 3 00 821

Sokno 3145 4 00 935 43 -l9oo 44 -2oo

Sonoma 521 7 6 20 25ffi 55 2oo 56 -zYo1 Stanlslaus 3276 20 15 5s 55 Ooo 55 0oo

-l0oo $oaSutter 763 I 00 719 2L 21 341 I l0 5t5 15 Ooo l5 OooTehama 170 I 00 04 4 OooTrfnfty

Tulare 2237 3 t7 l0 s3 53 Ooo 53 OVo

Tuolurme 341 I 00 312 12 Ooo 135 -l lolo96 l0ooVenfirra 34413 t3 t4 28 106 106 Ooo

25 -8ooYolo 362 I 00 t2 24 73 4oo

342 I 00 55 1S5 155 Ooo 155 OooYuba

1525 ZZl25 179I45 45t57 454806 loo 4827-1 Totslr 28725 14113 497 2249

THEsE TOTALS ARE INCOMPLETE AIID REPRESENT A SIIMMARY oF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zeto - = No Response to This Itern

l9g3-94 data no data provided for 1996-97 1995-96 dala no data provided for 199697 + County AssessorRecprder County AssessorRecorderClffk

Page 5

A Report on Budgets WorkloadS and Assessment Appeal Activities 1996-97

TABLE E

BUIGETEI TEMPORARY POSITIONS (In Person Ycars)

Business

Real Property Appmisers-- - (I)

Property Auditor-

Appraisers - - (2)

Drafting Mapping

(3)

Other TechnicaU Professional Clerical

(4) (s) TOTAL

(6)

Alameda 0

Alpine Amador

00

Butte 0

Caleveras Colusa i Contra Costa

0

000 34

00

34

DeI Norte 0

El Doredo Fresno 06

0 6

Glenn Humholdt Imperial Inyo Kern+

0 0

0

0 0 00

15 052

015

0520 0

KingsLlke + Lassen 0

00

05

[-os furgeles Madera

0 0

0 033

Marin + Meriposa + Mendocino

0I0

Merced 0

Modoc 0

Mono 0

Monterey Napa Nevada 05 0 05

0 0I

0renge Placer

0 0

Plumas 0

Riverside Sacramento 0 0 t

0 I3

San Benito 0

$an Bernardino 0

San Diego San Francisco + 0 0

0 0

San Joaquin San lxris Obispo Sen Mateo

0 0 0

2I 2

6 I)

Sente Barbara Santa Clara 0 r2d

0 I23t

Santa Cruz 0

Sheste + 0

Sierra 0

$iskiyou Solano +

0 037 037 0

Sonoma 0

Stanisleus 0

Sutter 0

Tehema 0

Trinity Tularc

0 0

Tuolumne + 0

Venhre 0

Yolo 0

Yuba 0

Totels 05 4 318 33

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SIJMMARY OF FIJRNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This ltem

+ lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessoriRecorder CountyAssessorRecorderClerk

Page 6

SECTIOT HI

LOCALROLL

WOreOAD STATISTICS

I

i

i

l

i

i

i

I

i

i

I

i

i i

l I

i

i

I I

I

i

I

I

I

i

I

I

l i

i

I

I

i

I

I

i

I

I

i

I

i

I

I

i

i

i

i

i

I

i

I

i

A Rcport on Budgets Workloads and Asscssment Appeal Activities 199647

TABLE F

LOCAL ROLL VALUE ANI STATISTICS

Section 601 Roll o

Fdl Value in 000s

(r

Full Velue in 000s

ROLL VALUE in 000s Unitr (in 000s)

(7) (8)

Alamede Alpine

Amador

s76677625 191616

2115674

$7241330 23060 82771

36691 $25691MNA NA

21197 $2049546

Butte Calaveres Colusa t Contre Costa Del Norte El lloredo Fresno Glenn Humboldt Imperil Inyo Kern + Kings Lake Lassen Los Angcles Madere Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nape Nevada 0range Placcr

8800752 27322L5 L477214

66302789 918238

10318447 29749673

1358042 5398459 5045990 2243174

34855672 3910049 3038166 1239884

474278295 5279262

22961908 106521I 4656M2 7736518

628164 L672427

20605861 9274269 6483741

165537053 L7280657

440314 55937

106309 2939474

43M2 247W|

L726503 57894

423101 630814

41u2 1692227

164653 274955 11196I

31411238 190234 945534 38530

207451 M0457 21591

224948 1102592

394734 207245

11923012 617222

2023 s334NA NA

30745 sl090l932 fi17275

6624 s161931298 $8110221071 s288035243 $1475643399 $954351276 $16602

27322 NA5475 $73I

NA1864 $44565NA s101492

3718 NA9950 $866495I144 91437121500 $74935NA NA940 $5341

L542NA NANA NA

3303 s173752 86205 $432352813592 $848295

Plumas Riverside Sacramcnto San Bcnito San Bcrnardino San Diego Sen Francisco + San Joequin San llis Obispo San Mateo Senta Barbara Sente Clare Santa Cruz Shasta Sierrr Siskiyou Soleno + Sonome Stenishus Suttcr Tehama Trinity Tulare Tuolumne + Venture Yolo Yuba

L922301 71274926 51044181 2550542

69606259 142356634 52146583 2266736L 18078310 53179785 24529686

109303350 14957993 7907321

320803 2165288

18146030 27703602 17298926 3584025 2M4O76

629245 12882823 3203189

43855746 7773077

105851

51425 2796593 3180992

I14782 4905636 7289569 5230019 1575551

503719 6655948 1567758

13806407 578699 422812 38548

187531 743418

1147342 873460 365004

80085 34144

639812 I14290

2258372 527460 136013

76688 $734938017 $9138421699 $99584

784U s760643 63390 $28261858600 $231568

17269 $68293613480 s393240 20705 $151248310526 fi729682333tr $45751054086 $21749171 s269679536 s2725

1875 $543165568 NA

12996 NA19394 s2922782656 9433773936 $432741 $7910

16479 $42601737489 s26192

NA NA4880 $17301808 $30029

Totels sL777471406 sl19854185 $1897325591 ltiitl 780891 s26220527

THESE TOTALS ARE INCOMPLETE AID REPRESENT A STIMMARY OF FIJRNISHED DATA ONLY

NA = Not Available or Not Applicable 0 Zero - = No Response to This Itcm r+ 1993-94 data no data providea toijgge-gZ t 1995-96 data3o datl pryvided for 1996-97

CountyAssessorRecorderClerk +CountyAssessorRecorder

Page 7

A Report on Budgeb Worktoadq and Asscssutcnt Appeal Activities 1996-97

TABIJ G

IISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SEC[ RED ROLL)

Residential Conmrenchl Industrid

Alrrmeda Alpine

^AmadorButtc Calrveras Colusa r Contm Costa Ilel Norte El Dorado Fresmo + Glerur Iltmrboldt Impcrid Inyo Kern + KingsLrlc r Lassrn Loe Angeles Mrdcra Marln+ Marlposa + Mcndocfuro Merced Modoc Mono Montercy Napa Nevada Onnge Plrrcer Phmras Rlverslde Sacramento San Benlto San Bernardino San lllcgo San Frrnclsco $an Joaquln San Luts Oblspo San Mateo $anta Brrbsru Santa Clara Santa Cruz Shastr + Siera $isHyou Solano+ Sonomn Stanislaus Suttcr Tehrma Tftdty Tulare Tuohunne Ventun Yolo Yuba

Sforgte Multi- Vacant Vacant VacnntLand Total Improved Land Total Improved Land TotalFamily Famity

(8) (e) (r0)(1) (2) () (f) O) __ CI)-(O -313687 3346E 13277 360432 15600 1276 16876 6670 1743 9r413

NA NA NA 0 NA NA 0 00 08412237 28t 6678 19J03 574 lE3 757 39 45

0 0 0

14333 1876 9t10 26019 6ss 356 1011 42 6r It0 NA NA 0 NA NA 0 NA NA 0 NA

16322 2tt 546 8365 1089 9454 1683 755 2438 264720 7504 7631 354 4690 12675 490 186 676 367 43

55076 2031 19639 76746 1628 598 2226 422 413 835

16712 r9lJto 1055t 3926 985 4911 165158 9510 - 1581 00 0

E293 41032 2160 32E 2488 354 301 655 29713 3026 23682 955 25510 50147 2118 2283 4401 520 353 873

498 1673 9265 787 74 861 6E5 12 697 7094 I18420 274Jil 92a4 3131 I2335 2660 2822 51482 145495 10449

20771 783 2246 23tX 1266 3 1729 170 In 6 t70 17538 358 31046 E942 1973 658 2631 321446 8775 6U 2029 1l428 581 263 w 46 62 108

1661051 241582 2ol0255 t4112 1547 99589 37352 1176 49119 107622 NA NA ln20 NA NA In 20 NA NA In 20 NA

70672 5197 9147 ffizr6 2t57 525 3J12 576 134 7to NA NA NA 0 NA NA 0 NA NA O

20000 950 8640 29590 2000 415 2415 301 r24 425

NA NA NA 0 NA NA 0 NA NA O

IE59 34 823 2716 393 237 6e0 13 15 290 0 0

768 269 1037618 5319 6254 trl162 d45l 706 s157

26017 2065 1373 29455 1505 317 IS22 474 239 713

3451I 1L27 15017 50655 1t22 265 1387 223 214 437

627850 27222 17405 672477 24404 1968 26372 11219 950 12169I13974961- 2617- 18021 95601 2952 1288 424O 655 484

0 0 0

399650 7406 129303 536J59 lEl84 10159 28343 Ins In6 0

300983 19304 15815 336102 11583 2223 13806 3726 1967 5693

9875 357 [083 ll3l5 485 52 537 134 58 192

419249 2t505 90046 SI7800 l4lt0 9726 23906 5628 6E96 12524

6L5292 43699 47773 70664 17192 3665 20857 7111 2893 10004

r55t96 15837 In 3 15837 2655 In 3 2655 113718 35310 6168 I l9ol2 8560 8039 1316rr 6415 1228 7643 ltg4 1077 2971

767t9 4008 14061 94t5t 5626 1227 68Si E65 307 lrl72 17425 11692 7895 193t12 6572 32W 9862 3047 1974 5021

102500 4600 tt60 90600 7100 4to0 5060 1150 360 1510

375445 19995 E697 404F7 1a334 284 1261t 6413 l9O 6603

63573 4201 8503 16279 3022 497 3519 569 133 7W 47140 2030 1191 61087 3452 1272 4724 323 157 6t0 1615 24 928 27 102 26 r28 37441

306E5 t45 In l 31530 2671 Lt 5 2611 740 In 8 740

95026 3460 5872 104J58 2il3 Et8 3611 t45 700 I54S

ll9t73 5735 4317 129125 4278 827 $105 1519 495 2114 1536 In 6 1fI692170 5528 3934 101632 4914 1227 6141

16770 1532 1544 19846 E50 186 1036 390 t47 537

16762 1859 t197 26tlt 952 256 r208 n9 E3 36i2

5150 4ll 5422 10983 478 6t s39 19 l0 2

90781 2t65 In 12 93646 5122 In 5 s122 999 In 8 999

21538 926 7468 29932 9t7 193 lrl0 51 42 93

1E7644 7035 10748 2t547 5531 7t6 5J17 3439 1210 4649

31to 235 2295 36Jro 1910 510 2r4fA 720 3lo 1030

u-r84 2082 1999 15265 2102 423 2515 294 316 610

Totrls 7204E51 584543 867671 8657065 330287 73066 4l33ll t 13349 41306 154655

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTIRNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - = No Response to This Item

rree3e4trjf^Hx1flhff uLlfrf1ffiftfijlrorlee6-e7

Page t

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Rural Miscellaneous Non-Restncted Secured on

Non- Possessory Gasamp Imps Irrigated Irrigated Restricted Vacant Other Total Interests Mineral Other Total (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21)

Alameda Alpinebull

NIA NIA NIA NIA NIA NIA 3921 0 4 4 NIA NIA NIA NIA NIA NIA 0 0 0 NIA 0

middot--middotgtmiddotmiddot

Amador 76 742 170 988 17 148 165 middot--middotgtmiddotgtgt

Butte 0 0 Calaveras 5014 NIA NIA 1382 5183 0 11579 NIA 1216 1999 3215 Colusabull NIA NIA NIA 712 NIA NIA 712 0 202 NIA 202 Contra Costa 1231 698 613 472 1 3015 779 215 994 Del Norte 207 0 0 710 0 0 917 0 437 388 825 El Dorado 1058 1279 2337 1424 15 19159 20598 Fremo+ 8575 NIA 1928 14298 1802 NIA 26603 4 392 0 396 t bull+~~t~~ Glenn 0 0 Humboldt 8280 NIA NIA 7601 5857 0 21738 0 734 374 1108 Imperial Inyo Kem+

5757 2678 - 17660 6 26101 26 700 726 NIA 46 1264 NA 4329 51 5690 In 1 5 etc 519 467 986 207 4910 4099 11432 15290 l322 37260 NIA 3328 NIA 3328

Kings 1148 NIA NIA NIA NIA NIA 1148 0 97 12310 12407 Lake+ 373 2180 342 2895 0 29 123 152 Lassen 1043 In 15 In 15 2539 7632 In 15 11214 0 75 37 112 Los Angeles Madera Marin+ Mariposa+ Mendocino

- 63002 410 63412 10492 2348 17419 30259 NIA NIA NIA 4006 NIA NIA 4006 225 270 44282 44777

5 0 216 493 0 98 812 0 0 383 383 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0

3450 1000 7630 9750 810 0 22640 0 0 70 70 li~lil Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Rivenide

NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0 1673 657 1889 553 65 0 4837 0 0 19105 19105

0 0 1787 2082 3374 859 8102 2 292 6694 6988

251 501 In 12 625 3682 6940 11999 0 0 1393 1393 0 0 0 382 0 0 382 0 0 0 0

3310 210 3520 575 361 35518 36454 84 0 0 1122 0 82 1288 0 85 6581 6666

0 0 6847 Inll Inll 2238 467 9552 - 50811 50811

ifl bullbull ~J~ t bullbullbull 2~~n

lllibull Sacramento San Benito

5547 1004 Inl2 1510 In 11 0 8061 137 129 14154 14420 2142 In 11 Inll 2281 168 0 4591 0 10 0 10 middotmiddotmiddotmiddotimiddotmiddott~i~I

San Bernardino 1270 199 734 99230 101433 8545 433 1075 10053 t~Usect San Diego 270 2574 12313 1409 1965 483 19014 3727 171 62143 66041 rrn~~t~9= San Francisco + 0 0 San Joaquin San Luis Obispo San Mateo

149 4531 402 6834 262 12178 28 94 283 405 940 NIA NIA 3791 10393 1520 16644 1066 218 6659 7943 173 162 163 705 547 638 2388 5 3 3117 3125 11~111bull

Santa Barbara Santa Oara Santa Cniz Shasta+

2000 2000 2500 2200 NI A NI A 8700 225 380 194 799 4408 0 0 3200 305 7913 0 23 15 38

250 614 826 5116 6 6812 29 4105 4134 4113 NIA NIA 2361 3715 NIA 10189 10 102 12020 12132

fftH0$~~ 1111m

Sierra 193 0 0 467 24 0 684 172 280 51 503 Siskiyou In 12 6535 In 12 2886 In 12 In 12 9421 0 0 211 211 Solano+ 76 757 561 2022 93 3509 5 237 7445 7687 Sonoma Stanislaus Sutter

3127 758 4383 2413 57 0 10738 0 191 11542 11733 1110 909 36 7566 84 4395 14100 0 807 807

0 3843 258 0 0 2197 6298 0 236 354 590 11111111 Tehama In 12 1427 1646 4090 791 503 8457 0 72 0 72 t2ttt~~~~n Trinity Tulare

0 0 0 882 0 0 882 0 0 12 12 21072 In 11 In 11 In 11 In 11 In 11 21072 347 In 20 6739 7086 lijtijmiddot]i~~

Tuolumne+ Ventura Yolo

106 132 2510 1275 0 0 4023 672 301 1358 2331 NIA 1894 1972 1496 805 NIA 6167 NIA 878 7402 8280

1750 lnll In 11 3325 - 1550 6625 0 156 156

1nnrn~1~JM

middot -middotmiddotism Yuba

Totals

NIA 3370 1610 157 110 0 5247 0 445 0 445

91274 41752 57500 116692 250303 20372 577893 27661 15614 357862 401137

middotmiddotmiddot~$~~middot jij~j~if~$~~

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

bullbull 1993-94 data~ no data provided for 1996-97 bull 1995-96 data no data provided for 1996-97 + County AssessorReclgtrder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page9

Alameda Alpine Amador Butte Calaveras Colusa Contra Costa Del Norte El Dorado Fresno+ Glenn Humboldt Imperial Inyo Kem+ Kings Lake+ Lassen Los Angeles Madera Marin+ Mariposa+ Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Riverside Sacramento San Benito San Bernardino San Diego San Francisco+ San Joaquin San Luis Obispo San Mateo Santa Barbara Santa Clara Santa Cruz Shasta+ Sierra Siskiyou Solano+ Sonoma Stanislaus Sutter Tehama Trinity Tulare Tuolumne+ Ventura Yolo Yuba

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (UNSECURED ROLL)

Personal Unsecured Manu-Property Possessory factured

Aircraft Boats amp Fixtures Interests Homes W~~r~Q ~Q 00) UN~jtD 111 (23) (24) (25) (26) (27)

880 14483 31667 4230 708 268 1396 NIA 53632 0 15 64 139 8 226

70 954 1536 105 7 155 0 65 2892 265 3064 3532 276 1720 8857

66 1473 767 80 NIA NIA 3 80 2469 ii~l~ll 136 773 1150 67 NIA NIA NIA NIA 2126 585 28161 20920 2169 3230 484 10 55559

36 495 480 361 0 2 0 22 1396 339 4449 4021 209 1011 541 50 10620 681 11333 29883 1056 8 542 616 44119 138 444 1052 148 1782 153 4657 3560 806 0 451 698 40 10365 169 1639 2897 634 0 729 163 bull 6231 92 547 917 276 0 NIA NIA 0 1832

993 3956 17783 580 NIA 1700 NIA 0 25012 128 2030 NIA 206 1000 216 NIA 3181 6761 130 6761 1372 145 191 8599 44 560 396 300 In 28 107 169 1576

4409 57715 250006 100 16905 100 12895 0 342130 111~bull 133 1983 2634 228 518 170 NIA 0 5666 (tt)~flW 205 2235 10955 953 0 37 NIA 96 14481

48 470 418 375 105 17 5 76 1514 179 2254 7771 486 0 79 190 40 10999 1111111 221 1503 3787 329 1812 7652 i)t~aJ~lt

35 333 323 269 0 78 9 0 1047 31 237 450 51 933 1702

356 6843 12588 1658 403 21848 271 1931 3521 268 16 NIA 3 6010 11bull 235 2614 7760 361 1947 0 170 0 13087 935 29663 64645 2248 0 In 25 43842 8208 149541 389 6225 7265 324 1161 360 0 0 15724 66 1416 850 2332

1437 3638 27337 NIA NIA 42 32454 616 17420 55443 1879 0 957 2216 0 78531 222 668 1420 59 In 25 In 25 0 0 2369

1631 14891 36507 0 12620 1492 0 0 67141 2145 14694 53088 0 0 445 4436 0 74808

2045 45382 2923 53 1704 52107 337 10267 11914 447 NIA 142 NIA 0 23107 445 8698 NIA 0 0 NIA 14616 23759 ltlt=nnu~taiw 421 4321 13781 373 0 13 992 0 19901 536 6516 13926 2168 In 26 202 269 138 23755

1266 9454 59543 2115 7129 317 4238 0 84062 ~~iiil 287 2758 5800 1247 23 10115 285 5757 4667 1340 0 NIA NIA 0 12049

6 177 189 1134 0 41 1547 125 788 1523 622 0 500 233 0 3791 iill11 186 3533 5144 239 826 151 10079 tl)~MOW 880 11112 10823 620 0 493 0 0 23928 275 5515 14095 576 4710 2733 NIA NIA 27904 middotmiddot 1[~11 175 3203 2316 92 16 148 314 355 6619

96 1508 NIA 132 In 1 289 10 2235 4270 51 1340 611 1041 0 0 0 0 3043 t)imiddotiimiddotit~fli

501 5869 11764 736 NIA 134 NIA NIA 19004 196 1797 1339 458 0 31 0 0 3821 843 17675 28152 NIA NIA NIA NIA NIA 46670 174 1364 4730 150 859 126 456 0 7859 120 2269 l047 168 0 60 0 82 3746 ~11111

_ middot middotmiddot

Totals 25674 358493 905061 38355 51373 19299 75558 30413 1504226 nmn~~~~w

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1993middot94 data~ no data provided for 1996-97 1995-96 data~ no data provided for 1996-97 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page 10

A Report on Budgas Wo(kloads and Assessmeuroilt Appeuroal Activitieuros 1996-97

TABLE H

REAL PROPERTY WORKLOAD DATA (Sce Table O forWortloadStelf Comprrirons)

Trrnsfcrs New Constnrction Jurisdiclions Total Ncw Lonstmction

$ingIe AII Issuing Buttdlng Assessnrents Illscovertd Famtly Other Totrl Building Pcrmits Resultlng Without

Transfers Transfers Trursfers Pcrmlts Received Fnim Permits Permits (r) (2) (3) (4) (s) (o o)

Ahmedr NA NA 27Jss 15 t728 Alpine NA NA 0 I l5 NA 4 Arnador 645 326 97t 7 1280 964 5 Butte 4606 1479 60t5 2080 1083 155

Cdrveras 739 1125 1t64 2 1001 789 NA Colusr 4t2 519 1001 3 1904 ll l3 240 Contre Costr 4823 141 25564 I5 24958 17771 2541 Dcl Norte 1161 388 13g 2 9ll 867 363 El Doredo 2739 5191 7930 3 5187 2555 50

Frerno 14357 2fi4 r6mr l6 I1066 6713 NA Glenn 537 s37 3 8t9 Huurboldt NA 1795 lJes 8 3559 1387 194

Imperirl 1575 2237 3flf 5 2278 1972 73 Inyo 231 299 Ii0 3 NA 259 NA Kem+ 9344 I1053 10397 9 18500 7191 728 Klngs 1780 898 2679 5 NA 1122 NA I-oampe rr NA 3847 3t47 3 26676 NA NA LrSen 515 525 1141 2 1102 804 32 Los Angclcs t52740 40655 r93J9s t9 253656 90400 NA Madere NA 2808 2t0t 6 NA 1t63 NA

gg7l Marfu+ 3281 452 3733 t2 3545 0

Marposa + NA 499 499 I 714 0 25

Mendocino 3600 2050 s6g) 4 3000 1600 150

Merecd ln2 4397 4397 7 NA ln7 6793 Modoc r97 684 ttl 2 361 150 2l Mono 767 757 7 I136 256 LZ

Montcrey 393 In l 73e l3 NA 1905 NA Nape 0 6 1432 hlevrda 304 219 3364 3 3649 2255 100

Orange 54211 7558 61t29 32 33068 28520 0

Ptrrcer 568 2S08 819S 7 10396 4117 0

Plumrs 0 2

Rivenlde 48516 103t3 stt99 25 16I53 1206 NA Sacramento 22895 1771 2+66t I 34077 7445 100

Srn Benlto 1400 Inl lfixl 3 731 7I0 390

Srn Bcrnardino 377 30654 6t121 24 27392 130I3 300 San lliego 56954 8440 99t49 l9 10700 l8l8l ll6 San Frenclsco+ 3737 4357 we4 I 5409 1079 SrnJorquin 9729 8584 1ur3 I 12681 6457 2549 Str Lrft Obispo 6610 2203 Itl3 I 9642 NA NiA San Mrtco 9132 l6l I 10743 23 25099 7532 0

SrntrBerbsre 500 4190 500 4690 6 6715 3200 Santa Clara 23958 3255 2t424 17 19542 7321 0

Srntr Cruz 5349 1718 7Mj 5 4766 1433 76

Shlsts + NIA 5906 5905 4 4890 1649 15

Sierra r54 305 459 I tgz t44 26

$isldyou 526 3549 4175 6 1707 1450 50

Sohno + 6716 799 7515 I 2650 l2l t Sonoma 0 l0 7625 0

Stanisllus 1309 3087 16186 l0 9675 3153 229 Sutter 1377 415 1792 3 x200 1023 92

Tehama NA 2296 23e6 4 1958 1370 98 6 Tftilty 202 328 530 7 487 285

Tulnre In2 8509 8509 9 NA 6000 NA Tuohmrne 92t 618 1546 2 1892 864 100

Venhrn 14283 1t52 r613s It I1365 2267 50 Yolo 2300 350 2550 5 5500 1700 l0 Yubn 650 502 I152 5 175 745

Totels 553493 198317 823520 520 624608 305071 18s56

THESE TOTAIJ ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTJRNISIIED DATA ONLY NA = Not Availahle or Not Applicable 0 fio - = No Resporue to This Item

199394 data no data providedfor 1996-97 | 1995-96 dat4 no data provided for 1996-97 + Corurty AssessorReoorampr CountyAssessorRecorderCleurork

Page l1

A Report on Budgets Workloads and Assessmerrt Appeal Activities 1996-97

TABLE H (CONTINUED)

REAL PROPERTY WORKLOAI DATA (See Table 0 for lVorkloadStalf Comprrisons)

Tsruaver Relief Miscellrneous

Ner Affected by Alfectcd by 6090110 GovL thnt is

Misfortune Emlnent CIiims oilamp Owned annually Appealed Property Subdivislon Roll Corrections Calsmi$ Ilomdn Filed Gas Restricted Prop valued Properfies Splits Lots

(t) (e) (10)

Alamedr 5I In 10 62 5031 320 13348 845 3968 14274

I Alplne r ll 9 I I 59 NA54 104 35 632 Amrdor 6 5 76t 15

0 I l6 -8 2065Buttc 102 t47 295 1542Celevcms 46 0 2 0 1382 NA NA l8

NA NA NA 202 0 l6 178 164 176Colusq 258 5215 21345Contrc Costa 31 t2 80 455 207 336 2145

Del Norte 74 0 4 0 709 ll o l0 146 17 498

0 I 0 1275 105 0 389 164 888 2763EI llorado 83 1l NA 3431 2051 8829 Fresno 0 4l 34 45 14679 84

422Glenn 103 14 022 43 7601 29 825 309 185 227 1714Humboldt

Impedel t2 00 0 060 25r 167 430NA t l5 157 Inyo 2 030 NA NiA 1122 NA

500 2500 I1000 Kerrr+ NA NA 150 3328 2500 200 NA NA 68 774 NA 445 Ktngs 8 0 193 97 NA NA NA

NA NA NA Lrkeuro NA + 3 52 6 422 Lrssen I 00 75 2519 37 0

Loc fuigeles 23109 70 301I 1438 40 3700 I1E00 5I61 6344 I170806S 245 649 3010 Msderr l0 24 49 4019 13 NA

l3t 0 s05 20 0 790 125 159 4656Marln+ 46 0 48 00 11 NA NA NA 0 278 - 235Meriposa+ 35 04 9870 42 0 400 50 I150Mendocino

2046 Merccd 42 NA O 472 970 0 145 Modoc 33 07 55350 1438 l7

87 l5 I 1321Mono t53 4386 Monterey 120 NA 122 41 295 3 57 325

Nepa I 020 65 57 - 1978401 89 2723 Nevrde 80 220 000 525

165 5611 2282Orurge 82 26 563 361 210 12601 871 5855 Phcer 7 056 l0 1122 25 0 231I 944 2577

Plumas 47 In 16 40131 Rivenide NA NA 163 2 2238 323 17600 9525

13833 Secramento 133 l0 85 129 1510 37 NA 6528 447 2346 735 323 San Bentto 4 0 3 l0 2281 t2 0 33 141

48435 San Berrrardlno 29 NA 107 7 734 1053 8345 8600 NA 3488 7927 58872 San Diego 29 45 383 0 1560 5l I 0 32649 2851

San Francisco + r33 0 ll 3ll 1527 361[NA 754 2036 t592 $anJoequin 210 NA 3l 94 5896 86 NA

NA 4584 Srn Luls Obispo r80 5 49 54 37t2 77 5r 823 l70 558 1145 1855 San Mrtco I16 I 300 3 720 315 120 3057

4766 Santa Barbnnr l9 0 lll 449 2128 72 1063 70 580 4734 3625 14325 Santa CIcm 7 5 310 20 3217 128 0 5296

23 822 132 3770 3374Smts Cnrx 102 NA NA Shrgta + 90 NA NA NA NA NA 53 NA 684

0 143 Sierra 42 0 0 0 467 lt 0 15 17 NA 86 125 420 SisHyou 50 0 7 0 2885 54 906 4297shySoleno 6 237 2025 88

Sonoma 199 NA NA I9r 2411 69 NA 796 1282

Stanislaus 225 0 l7 t 6837 217 0 NA 392 836 5681

Sutter 246 0 3 236 0 114 329 458 45 32 1286NA 189 97 559 Tchama NA NA NA 73 4090 l0 NA

t25Trhr$ 3 0 0 0 866 I 0 I z7 0NiA NA 1690 ll 50 5582 Tulare II 15 l3 12 14200 200

3 26 0 642 Tuolumne 78 0 0 1302 349 38 2340 2315 h16 6981 Venturs 1605 ll 265 1509 860Yolo l0 0 I 150 3325 35 0 100 750

Yuba 745 NA 0 NA 165 15 NA 52 214 1464

6598 1657 l228ll 10168 24361 I14587 46250 59058 444422 Totels 28515 247 THEsE TOTALS ARE INCOMPLETE AIID FSPRESENT A SLJMMARY OF FURNISHED DATA ONLY

NA = Not Available or Not Applicable 0fio - = No Resporueto This ltemLree3-e4ryJfftrfiL1ff -iampffi iffffiHdrorreee7

Page 12

A Report on Budgcts Workloads and Assessment Appcal Astiyities 1996-97

TABLE E (CONTINUED)

REAL PROPERTY WORKTOAI IATA (See Table O forWorHoedStalf Comparisons)

Single Femily

(te1

Multi Family

(zo)

Proposition I

-Commercisl Industrial Rural Others TOTAL (21) (22) (2s) (21 (2s)

No of Automrtic rygrrn_ooReducedAssmts Chenge Yes or If yesn196197 No ooin95195 In9697 No (26) AT (28) (2e)

Alameda Alpine Amedor Butte Cehveres Coluse Contra Costa Del Norte El Doredo Fresno + Glerur Hrunboldt Imperial Inyo Kern+ Kings Lakc t + Lrssen

69505 1820 50 0

616 l9 1320 126

450 44 l5 2

58171 679 I19 4

3778 90 15u7 892

196 t7 335 30134 tl

10480 ln21 62 20

NA NA il l3

661 397 r02 724t5 40981 t6 00 0 66 66 l4 4 l9l 6 850 443

193 hzt 85 4000 5724 15535 40 ll 223 1826 2594 2616

4 2 3t7 0 340 340 1134 ln21 102 145 50231 37836

24 220 L t7t 63 122 85 494 15012 19581 19717

1001 328 955 4879 23902 19634 610 700

30 6 l7l I 421 400 32 6 1249 I 1560 1328 16 27 754 t97 1139 1068

677 h21 n6 rt73 5224 l8 t2 105 6 23 223

NA NA NA NA 0 0 II t8 198 0 304 299

43 Yes 0oo No

48 No -171 Yes

-loo No 0oo No

37oo Yes 630o No -lYo No 18 Yes

-t5 No 5oo No

20oo No 60o No

54oo No 0oo No

Zio No

88oo

70oo

500

55oo

Los Angeles Medera Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nepe Neveda 0renge Placer Plumes Riverside Sacramento San Benito Sen Bernardino San Diego Srn Francisco + Srn Joequin San Luis Obtpo Sen Mateo Senta Barbara Srnte Clara Santa Cruz Shqsta + Sierra Siskiyou Solano + Sonoma Stanislaus Sutter Tehema Trinity Tulrre Tuohunne + Ventrre Yolo Yuba

307991 28703 ln24 ln24 16727 806

il5 0 410 5

ln24 In24 604 38

ln24 ln24 ln24 In24 ln24 lln24 4395 IM

30931 I 10597 15380 1686 ln24 ln24

167747 488 12l60l 1308

ln24 ln24 120543 846 157686 7390 21517 3389 44042 4685 8136 325

2875 689 18657 T3 63156 1310

7665 13t h24 ln24

68 0 h24 ln24 34352 285 15917 4t2 25595 104

1718 303 ln24 b 24 In 24 ln24 Iurt24 ln24 2360 7

6[617 818 6500 50 h 24 ln24

15095 12317 364105 78089 ln24 ln24 ln24 225 225 27

498 74 I t2 18118 18M9 5 0r 0 tzL 0

50 030 0 495 428 h24 h24 In24 5898 5t9E 4000

149 5 354 8825 9975 eAsz ln24 h24 ln24 2009 zxlg ln24 h24 ln24 12905 12905 19892 ln24 h24 ln24 5766 5766 3896

I69 u0 656 544t 522r 7769 3A92 0 0 331169 300296

388 103 49 5104 2271O 15767 h24 ln24 h24 523 523 2amp 1626 ln21 454 30347 200662 175016 1027 5A7 43 2590 127076 109077

ln24 In24 ln24 1597 1597 1809 2175 932 ll14 9625 134135 146210 4351 242 1626 29706 203001 162263 23U 830 83 27455 28AM

5t2 t62 1609 1691 52701 46791 4t0 amp t97 5279 14411 13738 6 In 21 38 0 30130 30228 5ll t47 86 l6 20130 19734

1039 567 47 195 56J14 98194 176 386 138 I154 8871

In 24 In 24 ln24 3340 3340 1652 0 80 0 76 76

ln24 ln24 ln24 2812 21812 2887 247 79 6t 1064 36(88 26353 276 138 rr03 295 r8241 158M u2 t62 336 405 2t177 24551

50 t9 245 55 2Je0 1627 ln24 ln24 ln24 189 1t9 2t5 ln24 h24 ln24 92 92 98 ln24 h24 ln24 583 583 750

57 t62 248 2635 2367 1313 1325 166 sJ03 10942 NA

150 50 50 0 6800 6774 ln24 ln24 ln24 898 898 682

79 Yes 88 No 4oo No

100 No l4oo No 32oo No

5oo No No

-549o Yes 32oo No 4 Yes go No

3l7o Ycs 50 No 13 Yes 14 Yes

-l3oo No -9 Yes 20Yo Yes 4oo No I l Yes 57o Yes 0olo Yes 2oo Yes

-48Yo Yes -99lo Yes 5loo No

0oo No -3 No

27oo No l3oo No l3oo Yes 32oo No

-l4oo No 7 No

-29Vo No l0oo No

- Yes 0oo No

24Vo No

40

70o)o

680o

NA

60ao

94oo

5oo

45oo-

75oo 27oo

563oo 80

96Vo NiA

6D0o

683

Totals 1723599 69942 45708 I1100 12839 176274 2040072 1526935 25oo 20 Y 37 N 6150o

THESE TOTALS ARE INCOMPLETE AIID REPRESENT A SIMMARY OF FI-JRNISHED DATA ONLY NANotAvailable orNotApplicable 0 = Zero - =No Rcsponsc to This Item

+ 1993-94 data no data provided for 199G97 t 1995-96 data no data provided for 1996-97 + CountyAssessorlRecorder CountyAssessorRecorderClerk

Page 13

A Repoa on Budgets Ilorkloads and Assessment Appcal Activities 1996-97

TABLE

BUSINESS PROPERTY WORKLOAI DATA (Including Agricultural Businesses)

TOTAL Number Annual Property Nrunbcr Business Vessel

of General Certificated Direct Field Racehorse Statements of Property Property Boats Aircraft Aircraft Billing Appraisals Tar Rehrrns (Ercept 16) Others Asses$nents Stetements (r) 0t G) (4) (s) (o o) (8) (e) (10)

Ahmeda Alpine i Amador Butte Celeveras Colusa Contre Coste Ihl Nortc EI lloredo Fresno + Glerm Hunrboldt Imperial IrryoKern Kings Lake rt + LaSSen Los Angeles Mrdera Marin+ Mrripose + Mendocino Merced Modoc Mono Monterey Nape Nevada Orange Plecer Phmras Riverside Srcremento Srn Benito Sen Bernardino Srn Diego San Francisco + $an Joequin Sen lrris Obispo San Mateo Sante Barbara Senta Clara Senta Cnrz Sheste + Sierre $iskiyou Soleno + Sonoma Stenisleus Sutter Tchame Trinity Tulare Tuolumne + Ventre Yolo Yuba

14483 863 -r5 0

954 70 3064 265 1473 53

743 130 27491 567

499 38 4499 339 6878 657

444 138 4091 168 1639 169

525 69 3956 984 2030 128 6761 130

560 44 57715 4409

1983 120 2235 205

470 4 I700 179 1503 22r

333 35 237 3l

6M3 356 1936 269 2614 235

30807 945 622s 389 I416 66 3633 1395

17420 588 639 t76

14892 163I 14694 21 l8 2045

10267 337 8698 396 432r 42t 6516 506 9454 1206 2758 274 5757 285

136 5 788 125

3533 186 I ll l2 484 5287 272

974 l7l 1508 96

753 30 5869 474 179l 196

17675 843 1360 I70 2269 ll0

t7 8260 5317 0 0

3t8 138 139

0 0 0 0 0 75 0 6251 0 2 137 t47

1437 T2 3306 - 400 100 30 NA 2 335 329 t 248 184 I 2588 1800 00 220 - 253 0 00 27

788 96amp4 22099 00 800 0 6002 1548 04 147 0 725 1100 0 2343 1493 00 83 l 525 r50

In 2 3800 0 871 781 0 2117 6 t70 3454

NA 2973 1700 - 427

12 6205 5591 19 6902 641 0 270 180

In 7 5767 7969 27 5512 l0930 - 25428 4869 0 6085 NA 4 4651 1248

27 4587 I824 t20 3387 15 1368 2510 0 3305 67r 2 182 I042 076 t3 0 22M 230

500 0 550 NA | 1622 3433 00 328 030 50 0 369 34 2 Inl 5961 00 0 3 4218 NA

0870 1060 0 0 360

150 23933 tr ffi i 1259

7160 0 I 774 r65 0 2302 0

201 17603 0 1356 0 2 2851 2amp

t62 25687 5 2800 I 5237 468 0 3296 1900 0 1968 0

29 13265 7lw 2 NA 2381

lu2 188 2 1128 0

4854 130475 I3095 l9 6131 0 9 3746 0 0 631 0 0 6015 0 7 8017 0 I In 8 886

u9 277_

NA I1334 26 3189 0 l6 2403 t44 l3 103263 0 35 3393 0

I 1700 1224 19389 0

507 30841 16561 I 2234 NA

437 24000 563 54578

14169 87 12973 2473

145 7969 0 l0 7343 386

300 10484 L228 5 75136 315925 4442 0 0 6515 NA 0 543 0 2 1689 0

l0 6700 23 10823 10 9132 0

8 5934 685 I 2214 2t 1 158 0

l7 13768 NA 0 1339 0

l5 18992 98 I 2800 290 0 2414

53221 250 79

2739 i 10628 26 0 3250 0

52II3 7l 2179 r03 9392 4

36702 25 3887 9968 ll6 7670 0 2995 0

298r5 0 4761 9174 1761 0

330079 4550 9053 NA

13745 915 we6 0 9719 69

I3584 0 IJst 0 I870

22333 NA 7072 0 7535 3

13Ei499 3525 l47ls I 3510

37449 0 73tfi9 778 3500 0

s4696 74 88422 I580 46lll 127 3222 NA 23lll 265 Itgl9 NA 22433 25

l2l2t6 11455 0 137t3

773 0 5038 0

10929 250 229y2 It757 l0 8100 5

3920 0 1345 0

260e1 NA 3J32 0

4rt44 177 6s5r 6l 5153

Totals 350277 2481I 976 211222 t032ll 9908 739050 90494 1518939 129U

THESE TOTALS ARE INCOMPLETE A]-ID REPRESENT A STJMMARY OF ruRNISHED DATA ONLY NA =Not Available orNot Applicable 0 = Zero -No Retponse to This Item

+ree3-e4tf h1[T1ffi13-ffiTiaifi ltnlrorree6-e7

I

Page 14

A Report on Budgcts Workloads and Assessment Appeal Aotivities 1996-97

TABLE I (CONTINUEIT)

BUSINESS PROPERTY WORKLOAI IATA

Total Audits Current Audits Audits AUDITS Carried Audits Audits Audits Carried Year Completed ffaived COMPLETED Over to (4 yrs) Ilue Assigned Over Audits f99i-96 1995-95 amp WAMD 1996-9(ll) (12) (13) (14) (Is) oo (17) (1t) tle)

Alemcda Alpine Amador

1534 2

43

414 I

It

2il 0

30

27 0

652 I

4I

664 0

39

26 0

590 0

39

0 I

Butte u2 24 0 88 I12 46 6 52 60 Calaveras 23 6 0 4 IO 6 0 6 4 Colusa 102 28 10 l4 52 42 0 42 10

Contra Costa 539 22t 3 t2 236 252 4 256 0 Del Norte 31 4 0 6 t0 6 0 6 4 El Dorado 134 44 9 7 60 28 3l s9 I Fresno + I350 332 255 t2 599 587 t2 599 0 Glerur t2 l0 50 25 85 25 73 60 Humboldt t79 6l 5 66 6l 5 66 0 Imperial Inyo Kern +

22028

669

487

69

2000

0 2l

294

5828

363

680

160

0 0

NA

6E0

I60

0 28

203 Kings frke t + Lesscn

1393724

30lt

8

0I 0

0

0

30t2 t

30

l6

0

0

30 0

l6

0 t2 0

[os Angeles 15554 3353 0 190 35j f223 320 3543 0 Madera 134 100 0 0 100 34 0 34 66 Marin+ Mariposa + Mcndocino

19633

139

196 L

32

0 6 2

0 03

196I

37

0 4

2l

0 I

t5

05

36

196 3

I Mercsd Modoc Mono

256l5t2

740

t2

2LI 5

0 07

95 t

24

95I 5

0 00

95I(

0 0

19

Monterey Napa

437296

t06 5l

6 0

2t ffi

133 rr5

t23 57

5

30 r28 87

5

28 Neveda 198 32 0 0 32 32 0 32 0 0range 4467 1479 0 23 1502 1060 442 1502 0 Placer 104 75 20 3 98 97 I 9E 0 Plumas Riverside Sacramento San Benito $an Bernardino San Diego Srn Frencisco San Joaquin $an l-uis Obispo Sen Mnteo

201503 1325

792151 3492 2011

970 319

11 50

2 240 252

l5358 900 442 198 69

386

0 25 l6 8

30 l4 0 I0

346 126

0 726 400 t74 68

0102

L

586 403 3r

1092 rJ30

630 zffi

70 4t8

0435 274 3l

393 697 432 239

67 432

2 5

t29 0

48 30

82 26

3 56

ffi 403

31ul

1067 514 265

70488

0 146

0 0

651 263 ll6

I 0 0

Senta Barbara 1252 235 15 220 4it0 285 150 435 35

Santa Clara Santa Crw Shasta Sierra

3762 292377

0

677 38 9l

0

104 0 2 0

34 96 t3

T

815 134 r06

I

809 73 96

I

6 0 0 0

8t5 7396I

0 6l l0 0

Siskiyou Soleno +

32374

2A80

00

00

20t0

l5 60

0 l0

rs 70

5

l0 $onoma 886 164 0 3l 195 153 l4 r67 28 Stanislaus Sutter

640154

r45 30

0 0

5

17 150 47

145 M

5 )

150 46

0 I

Tehama Trinity Tulare Tuolumne + Venhua Yolo

470

493 58

715 400

t35

146 8

145 r00

t00

47 0

NA 50

I 3

l5 6

259 30

24 t

20t l4

fi4 1t0

230

145 7

164 r65

I 0

t5 0

135 l5

24 0

160 7

zw 180

0I

48 7

r05 0

Yube 191 3l 0 4 35 33 0 33 2

Totels 497t4 I1631 979 3503 16113 12007 1972 13979 2200

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FURNISHED DATA ONLY NiA Not Available or Not Applicable 0 = Zero - = No Response to This Item

+t 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAsscssorRccordcrClerk

Psge l5

SECTIOT ry

ASSESSMEhIT APPEALS

STATISTICS

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE J

DISTRIBI]TION OF ASSESSMENT APPEALS BY PROPERTY TYPES (f 99697 Fiscal Year)

Number of Percentage Numberof Number of Number of Numbcr of Bruiness Number of TOTAL Number of Chlngp Residential Corrunercial Industrtal Bural Property Other NUMBER OF Appeals From Appeals Appcals Appeals Appeals Appeals Appeals APPEALS Fitd I995-96 Ftled Filed Filed Filed Filed Filed FILED 199$96 to96-97

(8) (e) fl) (2) (3) (4) (5) (6) (7) Almeda 12L79 2270 934 75 E09 148 16415 11280 455oo

Alpine 0 l6 0 0 0 0 16 l6 00 n Amador 37 30 t2 l0 I 92 143 351Vo

Butte 308 226 363 Calavems 5 I 3 5 I 18 26 -308

Colusa 0 tl 4 6 0 8 29 29 00

Contra Costa 6783 652 147 49 455 0 8086 5393 49fo n Dcl Noile 6 0 0 2 0 l0 l7 412oo

El Dorado 1r3 79 l2 l6 2L 8 249 257 -3Loo

Fresno 1013 309 89 96 2t2 ll3 1832 2077 -l187o Glenn I l2 I 2 16 52 -692oo

Humboldt 49 44 19 t7 39 33 20r lt7 L360o 4750o lmpertat 4E 43 9 7t 27 0 205 139

n -7190o Inyo ll 0 I 0 16 57 4lloo Kern + 1923 996 156 94 306 347S 2462 433oo Iffng 4l 93 5 2 l4 t7 172 120

a 00olo Lake r 43 l4 0 0 5 64 64 l3 538olo Lassen I 4 0 l5 0 20

1120 Los Angeles 73717 23871 NA NA NiA LL772 109360 93305 284oo Madera r02

JJ 43 t1 36 0 t3t 99z t0fo Marin + 795 125 7 3 lll 53 II00

l1 545oo Maripoca + 5 3 0 0 I 8 11 na l -237oo Mendoclno 2E t 38 t03 135

1057oo Merced 2t8 In t Lr l In l In 1 In l 288 140 6 5667 Modoc t 3 I 33 I I 40

a( 37 -3240o Mono In l In l In 1 In l In l 25 -Lfo Monterey 261 t21 26 t6 t8t t9 624 636 190 Napa 237 133 ln2 lnz ln2 0 370 3Il

385 960o Nevada l7l 172 0 0 65 I4 422 1 -51oo Omnge 21629 4485 [409 187 3183 308)5 32547

55sYo Placer 1766 206 0 0 r0r 20 2093 1346 t7 -294oo Plumls 6 4 0 2 0 0 t2

-123oo Riverside 17298 4380 0 451 464 464 23057 26289 -t340o Sacnmento 4541 960 490 85 290 3r0 6676 7707

54 74oo San Benito 7 10 5 2l 3 2 50 6756 287oo San Bernardino 6637 878 568 438 174 8695

-275oo San Diego 14408 1870 1053 424 957 6l 18773 25910 -143oo San Francisco 1107 457 62 0 r39 66 1831 2136 165oo San Joaquin 1I84 397 ln2 53 104 57 1795 1541 -51 $an Luis Oblspo 86 90 t9 7 l9 I 222 214

3007 09 $m Mateo 2249 433 In2 In l 305 48 3035 ( 943 34s Ssnta Barbara 857 175 47 36 r05 1212

6625 6490 2loo $anta Clarr 3618 1662 h2 In 2 1258 87 539 Snnta Cnrz 155 99 8 17 35 0 314 204

0 191 207 -77oo Shasta + 30 lI3 3 2 43 6 3 r000 Sierra 2 0 0 3 I 0

22 2r 48oo Siskiyou J 5 0 0 6 157 1361 10t6 253oo Solano + 886 242 16 t5 45

2693 1833 46Po Sonomn 58 0 I152 1180 -24oo Stanishus 778 183 60 71

l0 389 92 3228oo Sutter 235 26 I 6l 48 tra

0 464 20091 Tehamr 454 4 3 3 0 2 0 9 It -182oo Trinity 3 4 0 0

NiA 5s6 726 -262oo Tuhre NA NA NA NA NA l5 0 57 69 -t74vo Tuolumne + 5 30 5 2

NA 6420 7176 -105 Vcntura NA NA NA NA NA 57 0 304 384 -208oo Yolo l6 208 h2 n

0 51 39 308olo Yuba l4 18 I 8 l0

6620 17205 262104 24663t 6-SYo Totals 175775 46024 5041 2082

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF zuRNISHED DATA ONLY NA = Not Avrilable or Not Applicable 07ro - No Response to This Item

lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + County AssessoriRecorder County AssessorRecorderClerk

Prge 16

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

SECTIOhI II

BIJDGET AItD

PERSOhIIEL STATISTICS

A Report on Budgets Workloads ond Assessment Appeal Activities 1996-9

TABLE A

BUIGET DATA amp COSTS OF SELECTEI PROGRAMS

oo ooCost of Salaries Serryices 1996-97 1995-96 Ctrange 1994-95 Change

and From Other Other GROSS Gross 95-96 to Gross 94-95 to lilages Depts Costs BUDGET Budget 96-97 Budget 95-96(r) (2) (3) (4) (s) (6) (sl (t)

6 Alameda s9357929 $1195378 $525571 $11078878 $10477616 5oo $9816934 0 104406Alpine 69930 0 19210 89140 89140

456409 $Yo Amador 458609 230U 71714 553407 454496 l8 0oo 1839598 60o Butte 1531036 134113 278381 1943530 1952408

-160oCelaveras 695869 0 4301I 738t80 7001 I l 5oo 815315 t l 508597 0 56666 s5s363 565263 0oo 500301 Colusa

5 79L9755 -Loo Contra Costa 6914791 1100840 248963 EJ64594 7862704 L60o 401322 2 Del Norte 363674 68797 57786 490257 410206 4 2271928 -80o EI Dorado 1793324 267942 135403 2196559 2112913 4oo 6241946 20o Fresno + 5842867 696205 133260 6672332 6380200

l0oo Glemr M2606 442606 400496 3oo 1420746 -LsVo Htmrboldt 1060834 70356 139799 u70989 123590

ll18280 Ooo 1077748 40o Imperial 809766 0 308514 1118J80 716A73 -3 761859 Do Inyo 558468 0 134561 593029 6030164 4to 6358902 -50o Kern + 5269477 703703 325532 61987t2

1122871 4oo 1079338 40o Kings 891607 181493 96230 I159330 Lake + 843A25 14228 25870 883523

18485 3717W 369833 lYo 355509 4VoLassen 353217 0 -loo 85648000 -70o Los Angeles 61818000 7908008 9375992 79102000 79913000

NA llooooo 914489 llao 921448 -LooMadera 1100000 NA -2oo 3799609 -34 Marin+ 2575515 38679 172008 27t6202 28y2405 5oo 538374 -14 Mariposa + 358376 0 138336 496712 4735W

0 s7268 1026566 1002515 2 971118 30oMendocino 969298 5oo 1813562 -10 Merced 1365151 204500 1569651 1641628 lloo 286612 5 Modoc 291715 0 44000 335715 300220 6 452500 -6yo Mono 372095 0 82609 454704 426143

31330t8 3084563 2 29L9149 50oMonterey 232L322 543896 267870 1052548 5oo 1006383 4Vo Napa 1030282 46700 30951 1107933 1556493 0oo 1556493 0 Nevada 1413381 t46A76 1559857

17781I I7 loo 17405039 2 Orange 12996526 1809967 3129616 [7936109 3540633 5oo 3251473 80 Placer 3158829 8748 542W0 3710417

434821 60o 434821 0ao Plumas 399716 41510 21850 463076 29 10139318 -100o Riverside 8294848 2016543 2737295 13004t686 9J56603

30o7701650 324776 1246856 92t3282 9283067 OVo 9598486 Sacramento 55t1t0 532505 5oo 490615 8San Benito 520380 37800

7137059 501076 740535 837E670 8153857 3oo 8120605 00Sen Berrrardino 13517485 Ooo 14170540 -50oSan Diego 12811500 762956 13574456

San Francisco + 0 1863004 68229E9 6302208 8oo 5893468 60o4959985 SanJoaquin 3773708 82009 48727t J42988 4159861 4oo 41524A8 00o

3371858 328586I 3Vo 3058315 70oSan Luis Obispo 3088486 138397 144975 San Mateo 66L3927 932431 847854 tJ94|212 9404291 -l2oo 11476367 42Santa Barbare 3418124 253412 728276 4J99812 4180478 5 3840285 BVo

14079650 301355 593659 14954664 14655016 2oo 15493541 40oSanta Clara 1895983 1789737 6 1885767 -5ooSanta Cnu I532588 0 364395

13s348 1999t62 L954207 2oo 1934728 looShasta + 1697988 166626 30l0o4 292234 3oo 274528 60oSierra 281544 1300 18060

104t924 954132 9oo 920749 30o Siskiyou 895717 50000 103207 1701168 391636 I19515 23t2319 2310133 4oo 2409848 4Vo

Solano + 4604198 4625753 Ooo 4A07168 5oo Sonoma 3634097 332506 637595

2712032 180188 176064 3068J84 2570-033 l60o 3103944 -ZloaStanislaus ltu5ry 50o 891029 13Sutter 838594 135529 109036 -fF-tslft7-6tf7H1 582304 l5oo 589266 loo Tehama 587182 0 94562 Trinity 133796 3500 49897 187193 184889 loo

2854325 -loo 2812864 looTulare 2230A72 381944 223680 2t36096 2ooTuolumne + 500120 0 946y3shy 594763 687258 -160o 674003

6ltsSoo 6312600 4oo 6140200 3oo Ventura 5r02100 981I00 1063ts2 1008827 5oo 1146328 -l4ao Yolo 972133 24631 67088

556565 635300 3oo 612500 4oo Yuba 602945 0 53620 -s26748172 3oo $276663867 Totals s223858025 S22257506 $29055863 $27511394

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMIvIARY OF FURNISHED DATA ONLY NA Not Available orNotApplicable 0 = Zero - No Response to This Item

lgg3-94 data no data provided for 1996-97 1995-96 data nro data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRccorderClerk

Page I

A Report on Budgets Wortloads and Assessment Appeal Activities 1996-97

TABLE A (CONTIIUED)

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Other Income froperty

1fi6-97 Sersices Fees for Fees for Supp Tax Gross to Other Map Propeffy Copies Admin Budget Depts Sales Details amp Info Fees

(9) (r0) (1r) (r2) (13) (r4)

Eremption Progrrm

Other Costs by Other ($cc NET Included Corurty Internal

Applndlx l) BUDGET in Budget Depts Services1S (1O (r7) (r11 (le)

Alameda Alpine Amador Butte Calaveras

Colusa Contra Costa Del Norte EI Dorado Fresno Glenn Humboldt Imperiel Inyo Kerrr + Kings Lt[E t + Lassen Los Angeles Madera Msrin+ Mariposa Mendocino Merecd Modoc Mono Monterey Napa Nevada Orange Placer Plumns Riverside Srcmmtnto San Benito San Bernardino Sarr Diego San Francisco San Joequin San Luis Obispo Sen Mateo Santa Barbara Santa Clara Santo Cnrz Sh$ta+ Sierra Sisldyou Soleno+ Sonomo Starnislnus Sutter Tehama Tdnity Tularc Tuolumne + Venture Yolo Yuba

$1107tt7t $401 $26t43 $23882 $63897 s3722243 $3653 $7737959 - $799687 539571 t9140 0 2628 00 0 0 t6512 NA NA NA

553407 276 3532 4254 282 545063 1943530 0 16000 hll Inll 530000 5000 lp92ft0 87854 0 76585

738tt0 0 1010 00 128413 0 609457 NAOO565J63 0 0 00 0 o s6sJ63 000

8264594 22926 35218 - 85594 530000 78845 751201r 382674 728255 286090 490257 0 0 00 0 0 490JS7 NA NA NA

2196669 1350 15190 475 762871 385 1416J98 69300 262901 66t232 123343 38712 284 1000 1785689 - 4723304 212771 65582t 56000

442606 300 3goo 438506 1270989 ln 13 17988 894 I1538 282664 265722 592183 NA 70356 NA 11rtJ80 93 3177 1968 740 55000 11577 1045725 000

693029 0 1160 00 0 7647 689J22 00063etIt2 4577 16709 11479 5276 1005297 7685 52476t9 52447 l610 70940

Il69J3o 0 2000 1000 64000 328751 - 173579 163902 8ampI523 5380 8972 I11530 7$7gt NA NA NA 3102 0 4721 0 Inlt 33000 0 3339t1 NA NA NA

79102000 64000 207596 32999404 45t3lr000 - 5096000 1100000 0 6950 100 356 NA NA 1089J75 NA NA NA 27t62O2 NA 14676 18564 6296 738352 8550 1999764 NA NA NA

496712 0 4000 000 0 492712 000 r026566 0 5633 135 72732 17185 1168 989713 1569651 L0230 21o42 - 153tJ79 N 204500 NiA

335715 14000 In 15 In 15 In 15 In 15 3358 3r8J57 NA NA NA 454704 1265 453439

3133088 4000 00 634136 0 2494952 NA 5296t6 30000 1107933 0 5000 6275 500 0 55856 1028J02 33300 1559t57 0 2660 5600 242 0 4003 1547J52 NA NA NA

I7936109 30163 82582 1346380 126322 16J50562 5l1586 1788139 922124 3J10417 20593 17414 30379 0 923717 o 27ltJt4 96994 0

463076 500 - 462576 41510 i 1304t6t6 23687 10242 1030 217142 4031813 6434 875u7t 1474064 et3282 In 15 In 15 In 15 In 15 3153580 82336 6037J66 206204 8t6704 650193

5581t0 - 4000 144000 4100 4060t0 NA NA NA tJ78670 95000 165000 3I000 1437600 - 6650070 303082

13574456 NA 29495 77565 13lB75 NA 13J35421 25775s 794180 6t22889 0 2207 4107 0 0 o 68t6675 0 0 0 4J4tgtt 28000 - 43149tt NA 82009 NA 3J71858 0 11538 0 20430 0 53206 32866t4 37595 NA NA t394212 0 0 3375000 50000 2450000 o 2slg2l2 350330 4J99t12 -16060 10420 NA 19862 I104515 196287 30947t8 NA L92654 83420

149646U 0 13891 91925 4944 5433580 390050 9030J78 606909 221796 825991 r896883 0 In 15 In 15 In 15 5I9545 35320 1342017 248498 1999862 58444 3100 000 8000 360588 109 1562521 NA 84006 NA

30r004 1400 3917 0 0 29000 0 266687 3000 0 0 1l48924 0 8475 0 In lt 2532 0 lo37gr7 NA 50000 02e12$$ 121000 10325 53289 Intl 95936 31562 19ooJo7 NA 193745 4604198 0 28714 62520 NA 120000 - 4392964 306tJ84 5000 4000 l3t2E 398260 - 2U7196 - taotgi 1083159 0 4601 2500 0 0 5683 1070J75 - I10428

681744 6000 98000 - 577744 00 0 1t7193 0 738 r55 5s NA 272 tt403l NA NA NA

2t36096 0 6678 500 1000 65230 2J626t8 NA 271888 NA 5947fiI 0 2015 00 0 9988 582760 00 0

61t3500 0J Orttv 8000 133I500 50000 4J94000 1063t52 - 892 17988 In 12 539875 10511 4944E6 27961 656565 o 5ooo 300 3000 132000 o 516J65 NA NA NA

Totals $27511J94 $540410 $829775 $3954410 fi726626 $33834123 $34541975 3200644075 S2552546 $15024995 $3845714

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FI-IRNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - No Response to This Item 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessorRecorder County AssessorRecorderClerk

Page 2

A Report on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE B

AB E18 FUNDS

Contract with Dept of

Finance (t)

Amount of funds Allocated

(2)

Utilization of Funds

Emnlovees Emuloveei Equipment Contractoro (specify)

X Professional Serviceseda Alam Yes $2152429 X e Alpin No

x x x dor Ame Yes 80865x X x x e Butt Yes 362718

109897 x Calaveras Yes X x x x Colusa Yes 53957 x x x X OilRefineryAppealsConsultants Contra Costa Yes 2022000 x

Overtime for Permanent EmPloYeesDel Norte Yes 36203 El Dorado No x Fresno Yes 596024 X

59000 x xGlerur Yes xHrmrboldt Yes 210806 x Imperial No Inyo No

Yes I21 1318 x x xKern+ X x x x Kings Yes 139653

Leke Lassen Yes 54699 x

X X X APPraisalClericalStaffLos Angeles Yes 13451670 x xxx Mrdere Yes 212991 Marin+ No Mariposa + No

x x x Mendocino Yes 160435

Merced No Modoc No x x Mono Yes 45518 Monterey No

265817 x xNapa Yes x x Nevada Yes 234292 Orange No

Clerk of Board Auditor Tax Collector x x Placer Yes 315000 x 80000 x X Door-to-Door Field Inspection Project

Plumas Yes x x x Riverside Yes 2369000 x x x Software Fumiture SuPPlies

Secramento Yes 1554243 x x Training amp Office EquiPment

Sen Benito Yes 90408 x 2[39938 x Auditoi Tax Collector Clerk of Board

San Bernardino Yes x x x San Diego Ycs 5413943 X 3332230 x x x Sen Francisco + Yes xSan Joaquin Yes 818686 X

Yes 736288 x x xSan Luis Obispo x x x San Mateo Yes 2201000x x x Santa Barbera Yes 895894 x

x X Unclassified EmPloYees Santa Clara Yes 2818806

Yes x xSanta Cruz 565000Yes X xShasta + 342399 x x Sierra Yes 7383

Siskiyou No x x Solano + Yes 469207 x xSonoma Yes 1035049

X X Two ClerksStanislaus Yes 866155

x xx Sutter Yes 147436 74000 x X Software amp Vehicle

Tehama Yes Trinity No xxx Tulare Yes 501902

Tuolumne + No xx Ventura Yes 1477800 278309 X X Vehicles

Yolo Ycs 88968 x Yuba Yes

23 4l 23 l3Totals 44 Yes 13 No S50078336 23

OF FTJRNISHED DATA ONLYTHESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMIVTARY - = No Response to This Item Ne = Noi Available or Not Applicable 0 Zsro

r 1993-94 dtrn Jata providea foitggO-qZ + 1995-96 data]o daa provided for 1996-97

+-bounty AisessorRecorder County AssessorRecorderClerk

Page 3

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE C

AB 8T8 POSITIONS (In Person Years)

PERMANENT POSITIONS TEMPORARY POSITIONS

Other Cerffied Aooraisers Other Certified Appraisers -Teaf-ifitrsffiffi Tcch amp TOTAL AdmtuL Drafting Tech amp AdmLL ffiDrafting Mgnt Property Property Mapping Pro Clerical Mgnt Property Property Mepping Pro Clerical STAFF

I

20Alameda i 4 3 0 Alpine

i - 05 25 Amador 4 1000 5Butte

05 0 05 2 Calaveras l 0 d d ori d 075Colusr r 058 0 0 0

t2_ 0000 E2Contra Costa ii I 0 Del Norte 0El Dorado

0 3 0 IFresno 50 irii 0 Glenn 5 Humbotdt ii i i 0 lmperial 0Inyo 00 0 0 4 d l9 Kern+ I Kings 00 I 0

- 0 Lake 15 Lessen 0l 0 05 5003 01 t2 2E9 [os Angeles a

Madera I - 0 Marin+ 0 Mariposa +

025 02sMendocino 0Merced 0 Modoc 0 Mono 0 Monterey 0 Napa

183 Nevada 0Orenge -1 l 0PIacer -1 I Plurnas 0 00012 6 Rivercide 159 t00 00098 188 Secramento 7l I

0 I$an Benito 01 3 4 0 Il 0 l8San Bernardino

12 0020 49San Diego 2t0 2 3 20ll ISan Francisco 0 00064 136San Joaquin 34

0 13Sen Luis Obispo 00 7 2022t 4-29 16 San Mateo 1n 2 l0 Santa Barbara L 2 0100

2051 27 Santa Clara 00 0 l8 _ 22501 73$anta Cruz t

Shesta + I l 0 Sierra 0 Siskiyou 0 4Solano + 20 15 125 Sonoma 52

4 45231 l5 $tanislsus 4Sutter ll0 I l-i LtTehama l9 0Trinity

2 l0l0 4 Tulare 0Tuohmute + i 25Ventura 1ii 0 3 Yolo i 0 Yuba

285 l12 9378 345 55 3477 613 6E243 Totels 0 22358 8r5

THESE TOTALS ARE INCOMPLETE AID REPRESENT A S1JMMARY OF FIRNISHE_D DATA ONLY NA = Not Available or Not Applicable 0 = Zerc - No Response to This Item

lgg3-94 data no daaprovided foi-1996-97 1995-96 data nodatapro-vided for 1996-97 + bountyAssessorRecorder CountyAssessorRecorderClerk

Page 4

I

I

I A Report on Budgets Wotftloads and Assessment Appeal Activities 199697

TABLE D

BI]DGETED PERMAITETT POSITIONS fln Person YesE)

olo oo

Change Change Agressor CertifiedAppralscrs Computcr Other 96-97 9t96 From 94-95 From amp Other Effi Dmfting Andysts Teclu amp All TOTAL Total 95-96 Total 94-95

Mamgers Pruperty Property Mapping etc Pro Clericd STAFF Sttff to 96-97 Stalt to 95-96(rt E) G) 4) (s) (O O G) (e (10) (11) (12)

95227 6 212 62 t70 170 Ooo 18308 -7ooAlameda Alplne r00 0 0l 02 2 Ooo 2 0oo

Amedor 321 I 00 25 95 966 -2oo 95 7oo -2oo Buite 4142 3 r0 t7 4l 42 38 Lloo

Cdaveras 3405 15 05 0 4 r35 135 0oo 155 -l3oo

Colusa t3t I 03 110 l0 0oo 10 0oo

Contra Costa e5014 5 l4 45 12t 125 2oo 126 0 Del Nortr 171 05 0 05 29 9 0oo 9 0oo

El Dorado 3162 3 t2 936 36 0oo 46 22oo Ooo 128 0oo Fresno 441 14 8 l3 57 12t 128

Gleml 330 0 40 010 l0 0oo

Humboldt 3103 I 02 t2 3l 31 Ooo 3l Ooo

n 0oo Impcrirl 783 00 823 23 Ooo 13 I I 0oo Inyo 721 I 00 51r I I 0oo

Ooo Kern 53813 5 ll 31 94 94 Ono 94 Ooo 20 Ooo Kings 273 I 00 720 20

Llker + x82 I 02 621 21 0oo 75 0oo Lssscn 230 I 10 05 75 75 Ooo

l7oo Los Angeles 52 271 106 37 66 49 558 1239 1239 Ooo 1485 0oo Madera 314X 3 00 t0 s2 32 0oo 32

I lolo Mlrin+ 225 22 6 3 375 22 6l 595 loo 535 l8oo Mariposa+ 230 00 410 13 -23oo ll

Ooa 22 0oo Mendocino 392 0l 622 22 Merced 873 02 829 27 7oo 3l -L3oo

Modoc 22I 00 28 I 0 8 0oo

ll 9oo Mono 161 00 312 12 Ooo 0no 49 2oo Monterey 3177 00 20 4t 48 -loo 225 0oo Nape 373 35 00 55 2225 725

Nevada 112 I 4 l0 13 34 32 60o 32 Ooo

14 4oo 305 Orange 58448 15 r 0 r33 300 288 60o

5204 4 26 265 675 65 4oo 65 0ooPlacer 221 I 00 2S 8 0olo I 0oPlumas 32oo 165 l8oo Rivcrside t2 78 l5 7 l0 23 33 17t 135

135 loo 150 Sacramento 85118 5 50 49 136 l0oo 0oo l 0oo San Benlto 14l I 00 512 L2

153 0oo lsX loo San Beruardino r0 60 l0 7 219 45 153 0oo San lliego 1l 69 3l 26 l0 33 99 219 279 0oo 279

0oo 107 Ono San Francisco 73120 t 10 4t 107 107 76 3oo SrnJoaquin 5267 5 47 24 7t 78 0oo

loo San Luis Obispo 8 225 45 3 a2 27 67 58 -loo 67 -4oo 108 4oo San Mqteo 54t14 2 027 17 lo7 ll2

74 -9oo 698 60o Santa Berbtre 9255 4 80 15 67 72 -2oo Senta C-lara ll 44 7 74 r00 243 245 Ooo 250

Santa Cnrz 592 2 03 l0 3l 3l Ooo 318 3Yo

3154 22 00 t4 3t2 402 -5oo 4O2 0ooShastri + 1180 02 00 27 51 57 Ooo 57 OooSierra 2l Ooo 21 0oo Siskiyou 361 3 00 821

Sokno 3145 4 00 935 43 -l9oo 44 -2oo

Sonoma 521 7 6 20 25ffi 55 2oo 56 -zYo1 Stanlslaus 3276 20 15 5s 55 Ooo 55 0oo

-l0oo $oaSutter 763 I 00 719 2L 21 341 I l0 5t5 15 Ooo l5 OooTehama 170 I 00 04 4 OooTrfnfty

Tulare 2237 3 t7 l0 s3 53 Ooo 53 OVo

Tuolurme 341 I 00 312 12 Ooo 135 -l lolo96 l0ooVenfirra 34413 t3 t4 28 106 106 Ooo

25 -8ooYolo 362 I 00 t2 24 73 4oo

342 I 00 55 1S5 155 Ooo 155 OooYuba

1525 ZZl25 179I45 45t57 454806 loo 4827-1 Totslr 28725 14113 497 2249

THEsE TOTALS ARE INCOMPLETE AIID REPRESENT A SIIMMARY oF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zeto - = No Response to This Itern

l9g3-94 data no data provided for 1996-97 1995-96 dala no data provided for 199697 + County AssessorRecprder County AssessorRecorderClffk

Page 5

A Report on Budgets WorkloadS and Assessment Appeal Activities 1996-97

TABLE E

BUIGETEI TEMPORARY POSITIONS (In Person Ycars)

Business

Real Property Appmisers-- - (I)

Property Auditor-

Appraisers - - (2)

Drafting Mapping

(3)

Other TechnicaU Professional Clerical

(4) (s) TOTAL

(6)

Alameda 0

Alpine Amador

00

Butte 0

Caleveras Colusa i Contra Costa

0

000 34

00

34

DeI Norte 0

El Doredo Fresno 06

0 6

Glenn Humholdt Imperial Inyo Kern+

0 0

0

0 0 00

15 052

015

0520 0

KingsLlke + Lassen 0

00

05

[-os furgeles Madera

0 0

0 033

Marin + Meriposa + Mendocino

0I0

Merced 0

Modoc 0

Mono 0

Monterey Napa Nevada 05 0 05

0 0I

0renge Placer

0 0

Plumas 0

Riverside Sacramento 0 0 t

0 I3

San Benito 0

$an Bernardino 0

San Diego San Francisco + 0 0

0 0

San Joaquin San lxris Obispo Sen Mateo

0 0 0

2I 2

6 I)

Sente Barbara Santa Clara 0 r2d

0 I23t

Santa Cruz 0

Sheste + 0

Sierra 0

$iskiyou Solano +

0 037 037 0

Sonoma 0

Stanisleus 0

Sutter 0

Tehema 0

Trinity Tularc

0 0

Tuolumne + 0

Venhre 0

Yolo 0

Yuba 0

Totels 05 4 318 33

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SIJMMARY OF FIJRNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This ltem

+ lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessoriRecorder CountyAssessorRecorderClerk

Page 6

SECTIOT HI

LOCALROLL

WOreOAD STATISTICS

I

i

i

l

i

i

i

I

i

i

I

i

i i

l I

i

i

I I

I

i

I

I

I

i

I

I

l i

i

I

I

i

I

I

i

I

I

i

I

i

I

I

i

i

i

i

i

I

i

I

i

A Rcport on Budgets Workloads and Asscssment Appeal Activities 199647

TABLE F

LOCAL ROLL VALUE ANI STATISTICS

Section 601 Roll o

Fdl Value in 000s

(r

Full Velue in 000s

ROLL VALUE in 000s Unitr (in 000s)

(7) (8)

Alamede Alpine

Amador

s76677625 191616

2115674

$7241330 23060 82771

36691 $25691MNA NA

21197 $2049546

Butte Calaveres Colusa t Contre Costa Del Norte El lloredo Fresno Glenn Humboldt Imperil Inyo Kern + Kings Lake Lassen Los Angcles Madere Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nape Nevada 0range Placcr

8800752 27322L5 L477214

66302789 918238

10318447 29749673

1358042 5398459 5045990 2243174

34855672 3910049 3038166 1239884

474278295 5279262

22961908 106521I 4656M2 7736518

628164 L672427

20605861 9274269 6483741

165537053 L7280657

440314 55937

106309 2939474

43M2 247W|

L726503 57894

423101 630814

41u2 1692227

164653 274955 11196I

31411238 190234 945534 38530

207451 M0457 21591

224948 1102592

394734 207245

11923012 617222

2023 s334NA NA

30745 sl090l932 fi17275

6624 s161931298 $8110221071 s288035243 $1475643399 $954351276 $16602

27322 NA5475 $73I

NA1864 $44565NA s101492

3718 NA9950 $866495I144 91437121500 $74935NA NA940 $5341

L542NA NANA NA

3303 s173752 86205 $432352813592 $848295

Plumas Riverside Sacramcnto San Bcnito San Bcrnardino San Diego Sen Francisco + San Joequin San llis Obispo San Mateo Senta Barbara Sente Clare Santa Cruz Shasta Sierrr Siskiyou Soleno + Sonome Stenishus Suttcr Tehama Trinity Tulare Tuolumne + Venture Yolo Yuba

L922301 71274926 51044181 2550542

69606259 142356634 52146583 2266736L 18078310 53179785 24529686

109303350 14957993 7907321

320803 2165288

18146030 27703602 17298926 3584025 2M4O76

629245 12882823 3203189

43855746 7773077

105851

51425 2796593 3180992

I14782 4905636 7289569 5230019 1575551

503719 6655948 1567758

13806407 578699 422812 38548

187531 743418

1147342 873460 365004

80085 34144

639812 I14290

2258372 527460 136013

76688 $734938017 $9138421699 $99584

784U s760643 63390 $28261858600 $231568

17269 $68293613480 s393240 20705 $151248310526 fi729682333tr $45751054086 $21749171 s269679536 s2725

1875 $543165568 NA

12996 NA19394 s2922782656 9433773936 $432741 $7910

16479 $42601737489 s26192

NA NA4880 $17301808 $30029

Totels sL777471406 sl19854185 $1897325591 ltiitl 780891 s26220527

THESE TOTALS ARE INCOMPLETE AID REPRESENT A STIMMARY OF FIJRNISHED DATA ONLY

NA = Not Available or Not Applicable 0 Zero - = No Response to This Itcm r+ 1993-94 data no data providea toijgge-gZ t 1995-96 data3o datl pryvided for 1996-97

CountyAssessorRecorderClerk +CountyAssessorRecorder

Page 7

A Report on Budgeb Worktoadq and Asscssutcnt Appeal Activities 1996-97

TABIJ G

IISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SEC[ RED ROLL)

Residential Conmrenchl Industrid

Alrrmeda Alpine

^AmadorButtc Calrveras Colusa r Contm Costa Ilel Norte El Dorado Fresmo + Glerur Iltmrboldt Impcrid Inyo Kern + KingsLrlc r Lassrn Loe Angeles Mrdcra Marln+ Marlposa + Mcndocfuro Merced Modoc Mono Montercy Napa Nevada Onnge Plrrcer Phmras Rlverslde Sacramento San Benlto San Bernardino San lllcgo San Frrnclsco $an Joaquln San Luts Oblspo San Mateo $anta Brrbsru Santa Clara Santa Cruz Shastr + Siera $isHyou Solano+ Sonomn Stanislaus Suttcr Tehrma Tftdty Tulare Tuohunne Ventun Yolo Yuba

Sforgte Multi- Vacant Vacant VacnntLand Total Improved Land Total Improved Land TotalFamily Famity

(8) (e) (r0)(1) (2) () (f) O) __ CI)-(O -313687 3346E 13277 360432 15600 1276 16876 6670 1743 9r413

NA NA NA 0 NA NA 0 00 08412237 28t 6678 19J03 574 lE3 757 39 45

0 0 0

14333 1876 9t10 26019 6ss 356 1011 42 6r It0 NA NA 0 NA NA 0 NA NA 0 NA

16322 2tt 546 8365 1089 9454 1683 755 2438 264720 7504 7631 354 4690 12675 490 186 676 367 43

55076 2031 19639 76746 1628 598 2226 422 413 835

16712 r9lJto 1055t 3926 985 4911 165158 9510 - 1581 00 0

E293 41032 2160 32E 2488 354 301 655 29713 3026 23682 955 25510 50147 2118 2283 4401 520 353 873

498 1673 9265 787 74 861 6E5 12 697 7094 I18420 274Jil 92a4 3131 I2335 2660 2822 51482 145495 10449

20771 783 2246 23tX 1266 3 1729 170 In 6 t70 17538 358 31046 E942 1973 658 2631 321446 8775 6U 2029 1l428 581 263 w 46 62 108

1661051 241582 2ol0255 t4112 1547 99589 37352 1176 49119 107622 NA NA ln20 NA NA In 20 NA NA In 20 NA

70672 5197 9147 ffizr6 2t57 525 3J12 576 134 7to NA NA NA 0 NA NA 0 NA NA O

20000 950 8640 29590 2000 415 2415 301 r24 425

NA NA NA 0 NA NA 0 NA NA O

IE59 34 823 2716 393 237 6e0 13 15 290 0 0

768 269 1037618 5319 6254 trl162 d45l 706 s157

26017 2065 1373 29455 1505 317 IS22 474 239 713

3451I 1L27 15017 50655 1t22 265 1387 223 214 437

627850 27222 17405 672477 24404 1968 26372 11219 950 12169I13974961- 2617- 18021 95601 2952 1288 424O 655 484

0 0 0

399650 7406 129303 536J59 lEl84 10159 28343 Ins In6 0

300983 19304 15815 336102 11583 2223 13806 3726 1967 5693

9875 357 [083 ll3l5 485 52 537 134 58 192

419249 2t505 90046 SI7800 l4lt0 9726 23906 5628 6E96 12524

6L5292 43699 47773 70664 17192 3665 20857 7111 2893 10004

r55t96 15837 In 3 15837 2655 In 3 2655 113718 35310 6168 I l9ol2 8560 8039 1316rr 6415 1228 7643 ltg4 1077 2971

767t9 4008 14061 94t5t 5626 1227 68Si E65 307 lrl72 17425 11692 7895 193t12 6572 32W 9862 3047 1974 5021

102500 4600 tt60 90600 7100 4to0 5060 1150 360 1510

375445 19995 E697 404F7 1a334 284 1261t 6413 l9O 6603

63573 4201 8503 16279 3022 497 3519 569 133 7W 47140 2030 1191 61087 3452 1272 4724 323 157 6t0 1615 24 928 27 102 26 r28 37441

306E5 t45 In l 31530 2671 Lt 5 2611 740 In 8 740

95026 3460 5872 104J58 2il3 Et8 3611 t45 700 I54S

ll9t73 5735 4317 129125 4278 827 $105 1519 495 2114 1536 In 6 1fI692170 5528 3934 101632 4914 1227 6141

16770 1532 1544 19846 E50 186 1036 390 t47 537

16762 1859 t197 26tlt 952 256 r208 n9 E3 36i2

5150 4ll 5422 10983 478 6t s39 19 l0 2

90781 2t65 In 12 93646 5122 In 5 s122 999 In 8 999

21538 926 7468 29932 9t7 193 lrl0 51 42 93

1E7644 7035 10748 2t547 5531 7t6 5J17 3439 1210 4649

31to 235 2295 36Jro 1910 510 2r4fA 720 3lo 1030

u-r84 2082 1999 15265 2102 423 2515 294 316 610

Totrls 7204E51 584543 867671 8657065 330287 73066 4l33ll t 13349 41306 154655

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTIRNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - = No Response to This Item

rree3e4trjf^Hx1flhff uLlfrf1ffiftfijlrorlee6-e7

Page t

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Rural Miscellaneous Non-Restncted Secured on

Non- Possessory Gasamp Imps Irrigated Irrigated Restricted Vacant Other Total Interests Mineral Other Total (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21)

Alameda Alpinebull

NIA NIA NIA NIA NIA NIA 3921 0 4 4 NIA NIA NIA NIA NIA NIA 0 0 0 NIA 0

middot--middotgtmiddotmiddot

Amador 76 742 170 988 17 148 165 middot--middotgtmiddotgtgt

Butte 0 0 Calaveras 5014 NIA NIA 1382 5183 0 11579 NIA 1216 1999 3215 Colusabull NIA NIA NIA 712 NIA NIA 712 0 202 NIA 202 Contra Costa 1231 698 613 472 1 3015 779 215 994 Del Norte 207 0 0 710 0 0 917 0 437 388 825 El Dorado 1058 1279 2337 1424 15 19159 20598 Fremo+ 8575 NIA 1928 14298 1802 NIA 26603 4 392 0 396 t bull+~~t~~ Glenn 0 0 Humboldt 8280 NIA NIA 7601 5857 0 21738 0 734 374 1108 Imperial Inyo Kem+

5757 2678 - 17660 6 26101 26 700 726 NIA 46 1264 NA 4329 51 5690 In 1 5 etc 519 467 986 207 4910 4099 11432 15290 l322 37260 NIA 3328 NIA 3328

Kings 1148 NIA NIA NIA NIA NIA 1148 0 97 12310 12407 Lake+ 373 2180 342 2895 0 29 123 152 Lassen 1043 In 15 In 15 2539 7632 In 15 11214 0 75 37 112 Los Angeles Madera Marin+ Mariposa+ Mendocino

- 63002 410 63412 10492 2348 17419 30259 NIA NIA NIA 4006 NIA NIA 4006 225 270 44282 44777

5 0 216 493 0 98 812 0 0 383 383 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0

3450 1000 7630 9750 810 0 22640 0 0 70 70 li~lil Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Rivenide

NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0 1673 657 1889 553 65 0 4837 0 0 19105 19105

0 0 1787 2082 3374 859 8102 2 292 6694 6988

251 501 In 12 625 3682 6940 11999 0 0 1393 1393 0 0 0 382 0 0 382 0 0 0 0

3310 210 3520 575 361 35518 36454 84 0 0 1122 0 82 1288 0 85 6581 6666

0 0 6847 Inll Inll 2238 467 9552 - 50811 50811

ifl bullbull ~J~ t bullbullbull 2~~n

lllibull Sacramento San Benito

5547 1004 Inl2 1510 In 11 0 8061 137 129 14154 14420 2142 In 11 Inll 2281 168 0 4591 0 10 0 10 middotmiddotmiddotmiddotimiddotmiddott~i~I

San Bernardino 1270 199 734 99230 101433 8545 433 1075 10053 t~Usect San Diego 270 2574 12313 1409 1965 483 19014 3727 171 62143 66041 rrn~~t~9= San Francisco + 0 0 San Joaquin San Luis Obispo San Mateo

149 4531 402 6834 262 12178 28 94 283 405 940 NIA NIA 3791 10393 1520 16644 1066 218 6659 7943 173 162 163 705 547 638 2388 5 3 3117 3125 11~111bull

Santa Barbara Santa Oara Santa Cniz Shasta+

2000 2000 2500 2200 NI A NI A 8700 225 380 194 799 4408 0 0 3200 305 7913 0 23 15 38

250 614 826 5116 6 6812 29 4105 4134 4113 NIA NIA 2361 3715 NIA 10189 10 102 12020 12132

fftH0$~~ 1111m

Sierra 193 0 0 467 24 0 684 172 280 51 503 Siskiyou In 12 6535 In 12 2886 In 12 In 12 9421 0 0 211 211 Solano+ 76 757 561 2022 93 3509 5 237 7445 7687 Sonoma Stanislaus Sutter

3127 758 4383 2413 57 0 10738 0 191 11542 11733 1110 909 36 7566 84 4395 14100 0 807 807

0 3843 258 0 0 2197 6298 0 236 354 590 11111111 Tehama In 12 1427 1646 4090 791 503 8457 0 72 0 72 t2ttt~~~~n Trinity Tulare

0 0 0 882 0 0 882 0 0 12 12 21072 In 11 In 11 In 11 In 11 In 11 21072 347 In 20 6739 7086 lijtijmiddot]i~~

Tuolumne+ Ventura Yolo

106 132 2510 1275 0 0 4023 672 301 1358 2331 NIA 1894 1972 1496 805 NIA 6167 NIA 878 7402 8280

1750 lnll In 11 3325 - 1550 6625 0 156 156

1nnrn~1~JM

middot -middotmiddotism Yuba

Totals

NIA 3370 1610 157 110 0 5247 0 445 0 445

91274 41752 57500 116692 250303 20372 577893 27661 15614 357862 401137

middotmiddotmiddot~$~~middot jij~j~if~$~~

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

bullbull 1993-94 data~ no data provided for 1996-97 bull 1995-96 data no data provided for 1996-97 + County AssessorReclgtrder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page9

Alameda Alpine Amador Butte Calaveras Colusa Contra Costa Del Norte El Dorado Fresno+ Glenn Humboldt Imperial Inyo Kem+ Kings Lake+ Lassen Los Angeles Madera Marin+ Mariposa+ Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Riverside Sacramento San Benito San Bernardino San Diego San Francisco+ San Joaquin San Luis Obispo San Mateo Santa Barbara Santa Clara Santa Cruz Shasta+ Sierra Siskiyou Solano+ Sonoma Stanislaus Sutter Tehama Trinity Tulare Tuolumne+ Ventura Yolo Yuba

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (UNSECURED ROLL)

Personal Unsecured Manu-Property Possessory factured

Aircraft Boats amp Fixtures Interests Homes W~~r~Q ~Q 00) UN~jtD 111 (23) (24) (25) (26) (27)

880 14483 31667 4230 708 268 1396 NIA 53632 0 15 64 139 8 226

70 954 1536 105 7 155 0 65 2892 265 3064 3532 276 1720 8857

66 1473 767 80 NIA NIA 3 80 2469 ii~l~ll 136 773 1150 67 NIA NIA NIA NIA 2126 585 28161 20920 2169 3230 484 10 55559

36 495 480 361 0 2 0 22 1396 339 4449 4021 209 1011 541 50 10620 681 11333 29883 1056 8 542 616 44119 138 444 1052 148 1782 153 4657 3560 806 0 451 698 40 10365 169 1639 2897 634 0 729 163 bull 6231 92 547 917 276 0 NIA NIA 0 1832

993 3956 17783 580 NIA 1700 NIA 0 25012 128 2030 NIA 206 1000 216 NIA 3181 6761 130 6761 1372 145 191 8599 44 560 396 300 In 28 107 169 1576

4409 57715 250006 100 16905 100 12895 0 342130 111~bull 133 1983 2634 228 518 170 NIA 0 5666 (tt)~flW 205 2235 10955 953 0 37 NIA 96 14481

48 470 418 375 105 17 5 76 1514 179 2254 7771 486 0 79 190 40 10999 1111111 221 1503 3787 329 1812 7652 i)t~aJ~lt

35 333 323 269 0 78 9 0 1047 31 237 450 51 933 1702

356 6843 12588 1658 403 21848 271 1931 3521 268 16 NIA 3 6010 11bull 235 2614 7760 361 1947 0 170 0 13087 935 29663 64645 2248 0 In 25 43842 8208 149541 389 6225 7265 324 1161 360 0 0 15724 66 1416 850 2332

1437 3638 27337 NIA NIA 42 32454 616 17420 55443 1879 0 957 2216 0 78531 222 668 1420 59 In 25 In 25 0 0 2369

1631 14891 36507 0 12620 1492 0 0 67141 2145 14694 53088 0 0 445 4436 0 74808

2045 45382 2923 53 1704 52107 337 10267 11914 447 NIA 142 NIA 0 23107 445 8698 NIA 0 0 NIA 14616 23759 ltlt=nnu~taiw 421 4321 13781 373 0 13 992 0 19901 536 6516 13926 2168 In 26 202 269 138 23755

1266 9454 59543 2115 7129 317 4238 0 84062 ~~iiil 287 2758 5800 1247 23 10115 285 5757 4667 1340 0 NIA NIA 0 12049

6 177 189 1134 0 41 1547 125 788 1523 622 0 500 233 0 3791 iill11 186 3533 5144 239 826 151 10079 tl)~MOW 880 11112 10823 620 0 493 0 0 23928 275 5515 14095 576 4710 2733 NIA NIA 27904 middotmiddot 1[~11 175 3203 2316 92 16 148 314 355 6619

96 1508 NIA 132 In 1 289 10 2235 4270 51 1340 611 1041 0 0 0 0 3043 t)imiddotiimiddotit~fli

501 5869 11764 736 NIA 134 NIA NIA 19004 196 1797 1339 458 0 31 0 0 3821 843 17675 28152 NIA NIA NIA NIA NIA 46670 174 1364 4730 150 859 126 456 0 7859 120 2269 l047 168 0 60 0 82 3746 ~11111

_ middot middotmiddot

Totals 25674 358493 905061 38355 51373 19299 75558 30413 1504226 nmn~~~~w

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1993middot94 data~ no data provided for 1996-97 1995-96 data~ no data provided for 1996-97 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page 10

A Report on Budgas Wo(kloads and Assessmeuroilt Appeuroal Activitieuros 1996-97

TABLE H

REAL PROPERTY WORKLOAD DATA (Sce Table O forWortloadStelf Comprrirons)

Trrnsfcrs New Constnrction Jurisdiclions Total Ncw Lonstmction

$ingIe AII Issuing Buttdlng Assessnrents Illscovertd Famtly Other Totrl Building Pcrmits Resultlng Without

Transfers Transfers Trursfers Pcrmlts Received Fnim Permits Permits (r) (2) (3) (4) (s) (o o)

Ahmedr NA NA 27Jss 15 t728 Alpine NA NA 0 I l5 NA 4 Arnador 645 326 97t 7 1280 964 5 Butte 4606 1479 60t5 2080 1083 155

Cdrveras 739 1125 1t64 2 1001 789 NA Colusr 4t2 519 1001 3 1904 ll l3 240 Contre Costr 4823 141 25564 I5 24958 17771 2541 Dcl Norte 1161 388 13g 2 9ll 867 363 El Doredo 2739 5191 7930 3 5187 2555 50

Frerno 14357 2fi4 r6mr l6 I1066 6713 NA Glenn 537 s37 3 8t9 Huurboldt NA 1795 lJes 8 3559 1387 194

Imperirl 1575 2237 3flf 5 2278 1972 73 Inyo 231 299 Ii0 3 NA 259 NA Kem+ 9344 I1053 10397 9 18500 7191 728 Klngs 1780 898 2679 5 NA 1122 NA I-oampe rr NA 3847 3t47 3 26676 NA NA LrSen 515 525 1141 2 1102 804 32 Los Angclcs t52740 40655 r93J9s t9 253656 90400 NA Madere NA 2808 2t0t 6 NA 1t63 NA

gg7l Marfu+ 3281 452 3733 t2 3545 0

Marposa + NA 499 499 I 714 0 25

Mendocino 3600 2050 s6g) 4 3000 1600 150

Merecd ln2 4397 4397 7 NA ln7 6793 Modoc r97 684 ttl 2 361 150 2l Mono 767 757 7 I136 256 LZ

Montcrey 393 In l 73e l3 NA 1905 NA Nape 0 6 1432 hlevrda 304 219 3364 3 3649 2255 100

Orange 54211 7558 61t29 32 33068 28520 0

Ptrrcer 568 2S08 819S 7 10396 4117 0

Plumrs 0 2

Rivenlde 48516 103t3 stt99 25 16I53 1206 NA Sacramento 22895 1771 2+66t I 34077 7445 100

Srn Benlto 1400 Inl lfixl 3 731 7I0 390

Srn Bcrnardino 377 30654 6t121 24 27392 130I3 300 San lliego 56954 8440 99t49 l9 10700 l8l8l ll6 San Frenclsco+ 3737 4357 we4 I 5409 1079 SrnJorquin 9729 8584 1ur3 I 12681 6457 2549 Str Lrft Obispo 6610 2203 Itl3 I 9642 NA NiA San Mrtco 9132 l6l I 10743 23 25099 7532 0

SrntrBerbsre 500 4190 500 4690 6 6715 3200 Santa Clara 23958 3255 2t424 17 19542 7321 0

Srntr Cruz 5349 1718 7Mj 5 4766 1433 76

Shlsts + NIA 5906 5905 4 4890 1649 15

Sierra r54 305 459 I tgz t44 26

$isldyou 526 3549 4175 6 1707 1450 50

Sohno + 6716 799 7515 I 2650 l2l t Sonoma 0 l0 7625 0

Stanisllus 1309 3087 16186 l0 9675 3153 229 Sutter 1377 415 1792 3 x200 1023 92

Tehama NA 2296 23e6 4 1958 1370 98 6 Tftilty 202 328 530 7 487 285

Tulnre In2 8509 8509 9 NA 6000 NA Tuohmrne 92t 618 1546 2 1892 864 100

Venhrn 14283 1t52 r613s It I1365 2267 50 Yolo 2300 350 2550 5 5500 1700 l0 Yubn 650 502 I152 5 175 745

Totels 553493 198317 823520 520 624608 305071 18s56

THESE TOTAIJ ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTJRNISIIED DATA ONLY NA = Not Availahle or Not Applicable 0 fio - = No Resporue to This Item

199394 data no data providedfor 1996-97 | 1995-96 dat4 no data provided for 1996-97 + Corurty AssessorReoorampr CountyAssessorRecorderCleurork

Page l1

A Report on Budgets Workloads and Assessmerrt Appeal Activities 1996-97

TABLE H (CONTINUED)

REAL PROPERTY WORKLOAI DATA (See Table 0 for lVorkloadStalf Comprrisons)

Tsruaver Relief Miscellrneous

Ner Affected by Alfectcd by 6090110 GovL thnt is

Misfortune Emlnent CIiims oilamp Owned annually Appealed Property Subdivislon Roll Corrections Calsmi$ Ilomdn Filed Gas Restricted Prop valued Properfies Splits Lots

(t) (e) (10)

Alamedr 5I In 10 62 5031 320 13348 845 3968 14274

I Alplne r ll 9 I I 59 NA54 104 35 632 Amrdor 6 5 76t 15

0 I l6 -8 2065Buttc 102 t47 295 1542Celevcms 46 0 2 0 1382 NA NA l8

NA NA NA 202 0 l6 178 164 176Colusq 258 5215 21345Contrc Costa 31 t2 80 455 207 336 2145

Del Norte 74 0 4 0 709 ll o l0 146 17 498

0 I 0 1275 105 0 389 164 888 2763EI llorado 83 1l NA 3431 2051 8829 Fresno 0 4l 34 45 14679 84

422Glenn 103 14 022 43 7601 29 825 309 185 227 1714Humboldt

Impedel t2 00 0 060 25r 167 430NA t l5 157 Inyo 2 030 NA NiA 1122 NA

500 2500 I1000 Kerrr+ NA NA 150 3328 2500 200 NA NA 68 774 NA 445 Ktngs 8 0 193 97 NA NA NA

NA NA NA Lrkeuro NA + 3 52 6 422 Lrssen I 00 75 2519 37 0

Loc fuigeles 23109 70 301I 1438 40 3700 I1E00 5I61 6344 I170806S 245 649 3010 Msderr l0 24 49 4019 13 NA

l3t 0 s05 20 0 790 125 159 4656Marln+ 46 0 48 00 11 NA NA NA 0 278 - 235Meriposa+ 35 04 9870 42 0 400 50 I150Mendocino

2046 Merccd 42 NA O 472 970 0 145 Modoc 33 07 55350 1438 l7

87 l5 I 1321Mono t53 4386 Monterey 120 NA 122 41 295 3 57 325

Nepa I 020 65 57 - 1978401 89 2723 Nevrde 80 220 000 525

165 5611 2282Orurge 82 26 563 361 210 12601 871 5855 Phcer 7 056 l0 1122 25 0 231I 944 2577

Plumas 47 In 16 40131 Rivenide NA NA 163 2 2238 323 17600 9525

13833 Secramento 133 l0 85 129 1510 37 NA 6528 447 2346 735 323 San Bentto 4 0 3 l0 2281 t2 0 33 141

48435 San Berrrardlno 29 NA 107 7 734 1053 8345 8600 NA 3488 7927 58872 San Diego 29 45 383 0 1560 5l I 0 32649 2851

San Francisco + r33 0 ll 3ll 1527 361[NA 754 2036 t592 $anJoequin 210 NA 3l 94 5896 86 NA

NA 4584 Srn Luls Obispo r80 5 49 54 37t2 77 5r 823 l70 558 1145 1855 San Mrtco I16 I 300 3 720 315 120 3057

4766 Santa Barbnnr l9 0 lll 449 2128 72 1063 70 580 4734 3625 14325 Santa CIcm 7 5 310 20 3217 128 0 5296

23 822 132 3770 3374Smts Cnrx 102 NA NA Shrgta + 90 NA NA NA NA NA 53 NA 684

0 143 Sierra 42 0 0 0 467 lt 0 15 17 NA 86 125 420 SisHyou 50 0 7 0 2885 54 906 4297shySoleno 6 237 2025 88

Sonoma 199 NA NA I9r 2411 69 NA 796 1282

Stanislaus 225 0 l7 t 6837 217 0 NA 392 836 5681

Sutter 246 0 3 236 0 114 329 458 45 32 1286NA 189 97 559 Tchama NA NA NA 73 4090 l0 NA

t25Trhr$ 3 0 0 0 866 I 0 I z7 0NiA NA 1690 ll 50 5582 Tulare II 15 l3 12 14200 200

3 26 0 642 Tuolumne 78 0 0 1302 349 38 2340 2315 h16 6981 Venturs 1605 ll 265 1509 860Yolo l0 0 I 150 3325 35 0 100 750

Yuba 745 NA 0 NA 165 15 NA 52 214 1464

6598 1657 l228ll 10168 24361 I14587 46250 59058 444422 Totels 28515 247 THEsE TOTALS ARE INCOMPLETE AIID FSPRESENT A SLJMMARY OF FURNISHED DATA ONLY

NA = Not Available or Not Applicable 0fio - = No Resporueto This ltemLree3-e4ryJfftrfiL1ff -iampffi iffffiHdrorreee7

Page 12

A Report on Budgcts Workloads and Assessment Appcal Astiyities 1996-97

TABLE E (CONTINUED)

REAL PROPERTY WORKTOAI IATA (See Table O forWorHoedStalf Comparisons)

Single Femily

(te1

Multi Family

(zo)

Proposition I

-Commercisl Industrial Rural Others TOTAL (21) (22) (2s) (21 (2s)

No of Automrtic rygrrn_ooReducedAssmts Chenge Yes or If yesn196197 No ooin95195 In9697 No (26) AT (28) (2e)

Alameda Alpine Amedor Butte Cehveres Coluse Contra Costa Del Norte El Doredo Fresno + Glerur Hrunboldt Imperial Inyo Kern+ Kings Lakc t + Lrssen

69505 1820 50 0

616 l9 1320 126

450 44 l5 2

58171 679 I19 4

3778 90 15u7 892

196 t7 335 30134 tl

10480 ln21 62 20

NA NA il l3

661 397 r02 724t5 40981 t6 00 0 66 66 l4 4 l9l 6 850 443

193 hzt 85 4000 5724 15535 40 ll 223 1826 2594 2616

4 2 3t7 0 340 340 1134 ln21 102 145 50231 37836

24 220 L t7t 63 122 85 494 15012 19581 19717

1001 328 955 4879 23902 19634 610 700

30 6 l7l I 421 400 32 6 1249 I 1560 1328 16 27 754 t97 1139 1068

677 h21 n6 rt73 5224 l8 t2 105 6 23 223

NA NA NA NA 0 0 II t8 198 0 304 299

43 Yes 0oo No

48 No -171 Yes

-loo No 0oo No

37oo Yes 630o No -lYo No 18 Yes

-t5 No 5oo No

20oo No 60o No

54oo No 0oo No

Zio No

88oo

70oo

500

55oo

Los Angeles Medera Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nepe Neveda 0renge Placer Plumes Riverside Sacramento San Benito Sen Bernardino San Diego Srn Francisco + Srn Joequin San Luis Obtpo Sen Mateo Senta Barbara Srnte Clara Santa Cruz Shqsta + Sierra Siskiyou Solano + Sonoma Stanislaus Sutter Tehema Trinity Tulrre Tuohunne + Ventrre Yolo Yuba

307991 28703 ln24 ln24 16727 806

il5 0 410 5

ln24 In24 604 38

ln24 ln24 ln24 In24 ln24 lln24 4395 IM

30931 I 10597 15380 1686 ln24 ln24

167747 488 12l60l 1308

ln24 ln24 120543 846 157686 7390 21517 3389 44042 4685 8136 325

2875 689 18657 T3 63156 1310

7665 13t h24 ln24

68 0 h24 ln24 34352 285 15917 4t2 25595 104

1718 303 ln24 b 24 In 24 ln24 Iurt24 ln24 2360 7

6[617 818 6500 50 h 24 ln24

15095 12317 364105 78089 ln24 ln24 ln24 225 225 27

498 74 I t2 18118 18M9 5 0r 0 tzL 0

50 030 0 495 428 h24 h24 In24 5898 5t9E 4000

149 5 354 8825 9975 eAsz ln24 h24 ln24 2009 zxlg ln24 h24 ln24 12905 12905 19892 ln24 h24 ln24 5766 5766 3896

I69 u0 656 544t 522r 7769 3A92 0 0 331169 300296

388 103 49 5104 2271O 15767 h24 ln24 h24 523 523 2amp 1626 ln21 454 30347 200662 175016 1027 5A7 43 2590 127076 109077

ln24 In24 ln24 1597 1597 1809 2175 932 ll14 9625 134135 146210 4351 242 1626 29706 203001 162263 23U 830 83 27455 28AM

5t2 t62 1609 1691 52701 46791 4t0 amp t97 5279 14411 13738 6 In 21 38 0 30130 30228 5ll t47 86 l6 20130 19734

1039 567 47 195 56J14 98194 176 386 138 I154 8871

In 24 In 24 ln24 3340 3340 1652 0 80 0 76 76

ln24 ln24 ln24 2812 21812 2887 247 79 6t 1064 36(88 26353 276 138 rr03 295 r8241 158M u2 t62 336 405 2t177 24551

50 t9 245 55 2Je0 1627 ln24 ln24 ln24 189 1t9 2t5 ln24 h24 ln24 92 92 98 ln24 h24 ln24 583 583 750

57 t62 248 2635 2367 1313 1325 166 sJ03 10942 NA

150 50 50 0 6800 6774 ln24 ln24 ln24 898 898 682

79 Yes 88 No 4oo No

100 No l4oo No 32oo No

5oo No No

-549o Yes 32oo No 4 Yes go No

3l7o Ycs 50 No 13 Yes 14 Yes

-l3oo No -9 Yes 20Yo Yes 4oo No I l Yes 57o Yes 0olo Yes 2oo Yes

-48Yo Yes -99lo Yes 5loo No

0oo No -3 No

27oo No l3oo No l3oo Yes 32oo No

-l4oo No 7 No

-29Vo No l0oo No

- Yes 0oo No

24Vo No

40

70o)o

680o

NA

60ao

94oo

5oo

45oo-

75oo 27oo

563oo 80

96Vo NiA

6D0o

683

Totals 1723599 69942 45708 I1100 12839 176274 2040072 1526935 25oo 20 Y 37 N 6150o

THESE TOTALS ARE INCOMPLETE AIID REPRESENT A SIMMARY OF FI-JRNISHED DATA ONLY NANotAvailable orNotApplicable 0 = Zero - =No Rcsponsc to This Item

+ 1993-94 data no data provided for 199G97 t 1995-96 data no data provided for 1996-97 + CountyAssessorlRecorder CountyAssessorRecorderClerk

Page 13

A Repoa on Budgets Ilorkloads and Assessment Appcal Activities 1996-97

TABLE

BUSINESS PROPERTY WORKLOAI DATA (Including Agricultural Businesses)

TOTAL Number Annual Property Nrunbcr Business Vessel

of General Certificated Direct Field Racehorse Statements of Property Property Boats Aircraft Aircraft Billing Appraisals Tar Rehrrns (Ercept 16) Others Asses$nents Stetements (r) 0t G) (4) (s) (o o) (8) (e) (10)

Ahmeda Alpine i Amador Butte Celeveras Colusa Contre Coste Ihl Nortc EI lloredo Fresno + Glerm Hunrboldt Imperial IrryoKern Kings Lake rt + LaSSen Los Angeles Mrdera Marin+ Mrripose + Mendocino Merced Modoc Mono Monterey Nape Nevada Orange Plecer Phmras Riverside Srcremento Srn Benito Sen Bernardino Srn Diego San Francisco + $an Joequin Sen lrris Obispo San Mateo Sante Barbara Senta Clara Senta Cnrz Sheste + Sierre $iskiyou Soleno + Sonoma Stenisleus Sutter Tchame Trinity Tulare Tuolumne + Ventre Yolo Yuba

14483 863 -r5 0

954 70 3064 265 1473 53

743 130 27491 567

499 38 4499 339 6878 657

444 138 4091 168 1639 169

525 69 3956 984 2030 128 6761 130

560 44 57715 4409

1983 120 2235 205

470 4 I700 179 1503 22r

333 35 237 3l

6M3 356 1936 269 2614 235

30807 945 622s 389 I416 66 3633 1395

17420 588 639 t76

14892 163I 14694 21 l8 2045

10267 337 8698 396 432r 42t 6516 506 9454 1206 2758 274 5757 285

136 5 788 125

3533 186 I ll l2 484 5287 272

974 l7l 1508 96

753 30 5869 474 179l 196

17675 843 1360 I70 2269 ll0

t7 8260 5317 0 0

3t8 138 139

0 0 0 0 0 75 0 6251 0 2 137 t47

1437 T2 3306 - 400 100 30 NA 2 335 329 t 248 184 I 2588 1800 00 220 - 253 0 00 27

788 96amp4 22099 00 800 0 6002 1548 04 147 0 725 1100 0 2343 1493 00 83 l 525 r50

In 2 3800 0 871 781 0 2117 6 t70 3454

NA 2973 1700 - 427

12 6205 5591 19 6902 641 0 270 180

In 7 5767 7969 27 5512 l0930 - 25428 4869 0 6085 NA 4 4651 1248

27 4587 I824 t20 3387 15 1368 2510 0 3305 67r 2 182 I042 076 t3 0 22M 230

500 0 550 NA | 1622 3433 00 328 030 50 0 369 34 2 Inl 5961 00 0 3 4218 NA

0870 1060 0 0 360

150 23933 tr ffi i 1259

7160 0 I 774 r65 0 2302 0

201 17603 0 1356 0 2 2851 2amp

t62 25687 5 2800 I 5237 468 0 3296 1900 0 1968 0

29 13265 7lw 2 NA 2381

lu2 188 2 1128 0

4854 130475 I3095 l9 6131 0 9 3746 0 0 631 0 0 6015 0 7 8017 0 I In 8 886

u9 277_

NA I1334 26 3189 0 l6 2403 t44 l3 103263 0 35 3393 0

I 1700 1224 19389 0

507 30841 16561 I 2234 NA

437 24000 563 54578

14169 87 12973 2473

145 7969 0 l0 7343 386

300 10484 L228 5 75136 315925 4442 0 0 6515 NA 0 543 0 2 1689 0

l0 6700 23 10823 10 9132 0

8 5934 685 I 2214 2t 1 158 0

l7 13768 NA 0 1339 0

l5 18992 98 I 2800 290 0 2414

53221 250 79

2739 i 10628 26 0 3250 0

52II3 7l 2179 r03 9392 4

36702 25 3887 9968 ll6 7670 0 2995 0

298r5 0 4761 9174 1761 0

330079 4550 9053 NA

13745 915 we6 0 9719 69

I3584 0 IJst 0 I870

22333 NA 7072 0 7535 3

13Ei499 3525 l47ls I 3510

37449 0 73tfi9 778 3500 0

s4696 74 88422 I580 46lll 127 3222 NA 23lll 265 Itgl9 NA 22433 25

l2l2t6 11455 0 137t3

773 0 5038 0

10929 250 229y2 It757 l0 8100 5

3920 0 1345 0

260e1 NA 3J32 0

4rt44 177 6s5r 6l 5153

Totals 350277 2481I 976 211222 t032ll 9908 739050 90494 1518939 129U

THESE TOTALS ARE INCOMPLETE A]-ID REPRESENT A STJMMARY OF ruRNISHED DATA ONLY NA =Not Available orNot Applicable 0 = Zero -No Retponse to This Item

+ree3-e4tf h1[T1ffi13-ffiTiaifi ltnlrorree6-e7

I

Page 14

A Report on Budgcts Workloads and Assessment Appeal Aotivities 1996-97

TABLE I (CONTINUEIT)

BUSINESS PROPERTY WORKLOAI IATA

Total Audits Current Audits Audits AUDITS Carried Audits Audits Audits Carried Year Completed ffaived COMPLETED Over to (4 yrs) Ilue Assigned Over Audits f99i-96 1995-95 amp WAMD 1996-9(ll) (12) (13) (14) (Is) oo (17) (1t) tle)

Alemcda Alpine Amador

1534 2

43

414 I

It

2il 0

30

27 0

652 I

4I

664 0

39

26 0

590 0

39

0 I

Butte u2 24 0 88 I12 46 6 52 60 Calaveras 23 6 0 4 IO 6 0 6 4 Colusa 102 28 10 l4 52 42 0 42 10

Contra Costa 539 22t 3 t2 236 252 4 256 0 Del Norte 31 4 0 6 t0 6 0 6 4 El Dorado 134 44 9 7 60 28 3l s9 I Fresno + I350 332 255 t2 599 587 t2 599 0 Glerur t2 l0 50 25 85 25 73 60 Humboldt t79 6l 5 66 6l 5 66 0 Imperial Inyo Kern +

22028

669

487

69

2000

0 2l

294

5828

363

680

160

0 0

NA

6E0

I60

0 28

203 Kings frke t + Lesscn

1393724

30lt

8

0I 0

0

0

30t2 t

30

l6

0

0

30 0

l6

0 t2 0

[os Angeles 15554 3353 0 190 35j f223 320 3543 0 Madera 134 100 0 0 100 34 0 34 66 Marin+ Mariposa + Mcndocino

19633

139

196 L

32

0 6 2

0 03

196I

37

0 4

2l

0 I

t5

05

36

196 3

I Mercsd Modoc Mono

256l5t2

740

t2

2LI 5

0 07

95 t

24

95I 5

0 00

95I(

0 0

19

Monterey Napa

437296

t06 5l

6 0

2t ffi

133 rr5

t23 57

5

30 r28 87

5

28 Neveda 198 32 0 0 32 32 0 32 0 0range 4467 1479 0 23 1502 1060 442 1502 0 Placer 104 75 20 3 98 97 I 9E 0 Plumas Riverside Sacramento San Benito $an Bernardino San Diego Srn Frencisco San Joaquin $an l-uis Obispo Sen Mnteo

201503 1325

792151 3492 2011

970 319

11 50

2 240 252

l5358 900 442 198 69

386

0 25 l6 8

30 l4 0 I0

346 126

0 726 400 t74 68

0102

L

586 403 3r

1092 rJ30

630 zffi

70 4t8

0435 274 3l

393 697 432 239

67 432

2 5

t29 0

48 30

82 26

3 56

ffi 403

31ul

1067 514 265

70488

0 146

0 0

651 263 ll6

I 0 0

Senta Barbara 1252 235 15 220 4it0 285 150 435 35

Santa Clara Santa Crw Shasta Sierra

3762 292377

0

677 38 9l

0

104 0 2 0

34 96 t3

T

815 134 r06

I

809 73 96

I

6 0 0 0

8t5 7396I

0 6l l0 0

Siskiyou Soleno +

32374

2A80

00

00

20t0

l5 60

0 l0

rs 70

5

l0 $onoma 886 164 0 3l 195 153 l4 r67 28 Stanislaus Sutter

640154

r45 30

0 0

5

17 150 47

145 M

5 )

150 46

0 I

Tehama Trinity Tulare Tuolumne + Venhua Yolo

470

493 58

715 400

t35

146 8

145 r00

t00

47 0

NA 50

I 3

l5 6

259 30

24 t

20t l4

fi4 1t0

230

145 7

164 r65

I 0

t5 0

135 l5

24 0

160 7

zw 180

0I

48 7

r05 0

Yube 191 3l 0 4 35 33 0 33 2

Totels 497t4 I1631 979 3503 16113 12007 1972 13979 2200

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FURNISHED DATA ONLY NiA Not Available or Not Applicable 0 = Zero - = No Response to This Item

+t 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAsscssorRccordcrClerk

Psge l5

SECTIOT ry

ASSESSMEhIT APPEALS

STATISTICS

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE J

DISTRIBI]TION OF ASSESSMENT APPEALS BY PROPERTY TYPES (f 99697 Fiscal Year)

Number of Percentage Numberof Number of Number of Numbcr of Bruiness Number of TOTAL Number of Chlngp Residential Corrunercial Industrtal Bural Property Other NUMBER OF Appeals From Appeals Appcals Appeals Appeals Appeals Appeals APPEALS Fitd I995-96 Ftled Filed Filed Filed Filed Filed FILED 199$96 to96-97

(8) (e) fl) (2) (3) (4) (5) (6) (7) Almeda 12L79 2270 934 75 E09 148 16415 11280 455oo

Alpine 0 l6 0 0 0 0 16 l6 00 n Amador 37 30 t2 l0 I 92 143 351Vo

Butte 308 226 363 Calavems 5 I 3 5 I 18 26 -308

Colusa 0 tl 4 6 0 8 29 29 00

Contra Costa 6783 652 147 49 455 0 8086 5393 49fo n Dcl Noile 6 0 0 2 0 l0 l7 412oo

El Dorado 1r3 79 l2 l6 2L 8 249 257 -3Loo

Fresno 1013 309 89 96 2t2 ll3 1832 2077 -l187o Glenn I l2 I 2 16 52 -692oo

Humboldt 49 44 19 t7 39 33 20r lt7 L360o 4750o lmpertat 4E 43 9 7t 27 0 205 139

n -7190o Inyo ll 0 I 0 16 57 4lloo Kern + 1923 996 156 94 306 347S 2462 433oo Iffng 4l 93 5 2 l4 t7 172 120

a 00olo Lake r 43 l4 0 0 5 64 64 l3 538olo Lassen I 4 0 l5 0 20

1120 Los Angeles 73717 23871 NA NA NiA LL772 109360 93305 284oo Madera r02

JJ 43 t1 36 0 t3t 99z t0fo Marin + 795 125 7 3 lll 53 II00

l1 545oo Maripoca + 5 3 0 0 I 8 11 na l -237oo Mendoclno 2E t 38 t03 135

1057oo Merced 2t8 In t Lr l In l In 1 In l 288 140 6 5667 Modoc t 3 I 33 I I 40

a( 37 -3240o Mono In l In l In 1 In l In l 25 -Lfo Monterey 261 t21 26 t6 t8t t9 624 636 190 Napa 237 133 ln2 lnz ln2 0 370 3Il

385 960o Nevada l7l 172 0 0 65 I4 422 1 -51oo Omnge 21629 4485 [409 187 3183 308)5 32547

55sYo Placer 1766 206 0 0 r0r 20 2093 1346 t7 -294oo Plumls 6 4 0 2 0 0 t2

-123oo Riverside 17298 4380 0 451 464 464 23057 26289 -t340o Sacnmento 4541 960 490 85 290 3r0 6676 7707

54 74oo San Benito 7 10 5 2l 3 2 50 6756 287oo San Bernardino 6637 878 568 438 174 8695

-275oo San Diego 14408 1870 1053 424 957 6l 18773 25910 -143oo San Francisco 1107 457 62 0 r39 66 1831 2136 165oo San Joaquin 1I84 397 ln2 53 104 57 1795 1541 -51 $an Luis Oblspo 86 90 t9 7 l9 I 222 214

3007 09 $m Mateo 2249 433 In2 In l 305 48 3035 ( 943 34s Ssnta Barbara 857 175 47 36 r05 1212

6625 6490 2loo $anta Clarr 3618 1662 h2 In 2 1258 87 539 Snnta Cnrz 155 99 8 17 35 0 314 204

0 191 207 -77oo Shasta + 30 lI3 3 2 43 6 3 r000 Sierra 2 0 0 3 I 0

22 2r 48oo Siskiyou J 5 0 0 6 157 1361 10t6 253oo Solano + 886 242 16 t5 45

2693 1833 46Po Sonomn 58 0 I152 1180 -24oo Stanishus 778 183 60 71

l0 389 92 3228oo Sutter 235 26 I 6l 48 tra

0 464 20091 Tehamr 454 4 3 3 0 2 0 9 It -182oo Trinity 3 4 0 0

NiA 5s6 726 -262oo Tuhre NA NA NA NA NA l5 0 57 69 -t74vo Tuolumne + 5 30 5 2

NA 6420 7176 -105 Vcntura NA NA NA NA NA 57 0 304 384 -208oo Yolo l6 208 h2 n

0 51 39 308olo Yuba l4 18 I 8 l0

6620 17205 262104 24663t 6-SYo Totals 175775 46024 5041 2082

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF zuRNISHED DATA ONLY NA = Not Avrilable or Not Applicable 07ro - No Response to This Item

lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + County AssessoriRecorder County AssessorRecorderClerk

Prge 16

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

A Report on Budgets Workloads ond Assessment Appeal Activities 1996-9

TABLE A

BUIGET DATA amp COSTS OF SELECTEI PROGRAMS

oo ooCost of Salaries Serryices 1996-97 1995-96 Ctrange 1994-95 Change

and From Other Other GROSS Gross 95-96 to Gross 94-95 to lilages Depts Costs BUDGET Budget 96-97 Budget 95-96(r) (2) (3) (4) (s) (6) (sl (t)

6 Alameda s9357929 $1195378 $525571 $11078878 $10477616 5oo $9816934 0 104406Alpine 69930 0 19210 89140 89140

456409 $Yo Amador 458609 230U 71714 553407 454496 l8 0oo 1839598 60o Butte 1531036 134113 278381 1943530 1952408

-160oCelaveras 695869 0 4301I 738t80 7001 I l 5oo 815315 t l 508597 0 56666 s5s363 565263 0oo 500301 Colusa

5 79L9755 -Loo Contra Costa 6914791 1100840 248963 EJ64594 7862704 L60o 401322 2 Del Norte 363674 68797 57786 490257 410206 4 2271928 -80o EI Dorado 1793324 267942 135403 2196559 2112913 4oo 6241946 20o Fresno + 5842867 696205 133260 6672332 6380200

l0oo Glemr M2606 442606 400496 3oo 1420746 -LsVo Htmrboldt 1060834 70356 139799 u70989 123590

ll18280 Ooo 1077748 40o Imperial 809766 0 308514 1118J80 716A73 -3 761859 Do Inyo 558468 0 134561 593029 6030164 4to 6358902 -50o Kern + 5269477 703703 325532 61987t2

1122871 4oo 1079338 40o Kings 891607 181493 96230 I159330 Lake + 843A25 14228 25870 883523

18485 3717W 369833 lYo 355509 4VoLassen 353217 0 -loo 85648000 -70o Los Angeles 61818000 7908008 9375992 79102000 79913000

NA llooooo 914489 llao 921448 -LooMadera 1100000 NA -2oo 3799609 -34 Marin+ 2575515 38679 172008 27t6202 28y2405 5oo 538374 -14 Mariposa + 358376 0 138336 496712 4735W

0 s7268 1026566 1002515 2 971118 30oMendocino 969298 5oo 1813562 -10 Merced 1365151 204500 1569651 1641628 lloo 286612 5 Modoc 291715 0 44000 335715 300220 6 452500 -6yo Mono 372095 0 82609 454704 426143

31330t8 3084563 2 29L9149 50oMonterey 232L322 543896 267870 1052548 5oo 1006383 4Vo Napa 1030282 46700 30951 1107933 1556493 0oo 1556493 0 Nevada 1413381 t46A76 1559857

17781I I7 loo 17405039 2 Orange 12996526 1809967 3129616 [7936109 3540633 5oo 3251473 80 Placer 3158829 8748 542W0 3710417

434821 60o 434821 0ao Plumas 399716 41510 21850 463076 29 10139318 -100o Riverside 8294848 2016543 2737295 13004t686 9J56603

30o7701650 324776 1246856 92t3282 9283067 OVo 9598486 Sacramento 55t1t0 532505 5oo 490615 8San Benito 520380 37800

7137059 501076 740535 837E670 8153857 3oo 8120605 00Sen Berrrardino 13517485 Ooo 14170540 -50oSan Diego 12811500 762956 13574456

San Francisco + 0 1863004 68229E9 6302208 8oo 5893468 60o4959985 SanJoaquin 3773708 82009 48727t J42988 4159861 4oo 41524A8 00o

3371858 328586I 3Vo 3058315 70oSan Luis Obispo 3088486 138397 144975 San Mateo 66L3927 932431 847854 tJ94|212 9404291 -l2oo 11476367 42Santa Barbare 3418124 253412 728276 4J99812 4180478 5 3840285 BVo

14079650 301355 593659 14954664 14655016 2oo 15493541 40oSanta Clara 1895983 1789737 6 1885767 -5ooSanta Cnu I532588 0 364395

13s348 1999t62 L954207 2oo 1934728 looShasta + 1697988 166626 30l0o4 292234 3oo 274528 60oSierra 281544 1300 18060

104t924 954132 9oo 920749 30o Siskiyou 895717 50000 103207 1701168 391636 I19515 23t2319 2310133 4oo 2409848 4Vo

Solano + 4604198 4625753 Ooo 4A07168 5oo Sonoma 3634097 332506 637595

2712032 180188 176064 3068J84 2570-033 l60o 3103944 -ZloaStanislaus ltu5ry 50o 891029 13Sutter 838594 135529 109036 -fF-tslft7-6tf7H1 582304 l5oo 589266 loo Tehama 587182 0 94562 Trinity 133796 3500 49897 187193 184889 loo

2854325 -loo 2812864 looTulare 2230A72 381944 223680 2t36096 2ooTuolumne + 500120 0 946y3shy 594763 687258 -160o 674003

6ltsSoo 6312600 4oo 6140200 3oo Ventura 5r02100 981I00 1063ts2 1008827 5oo 1146328 -l4ao Yolo 972133 24631 67088

556565 635300 3oo 612500 4oo Yuba 602945 0 53620 -s26748172 3oo $276663867 Totals s223858025 S22257506 $29055863 $27511394

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMIvIARY OF FURNISHED DATA ONLY NA Not Available orNotApplicable 0 = Zero - No Response to This Item

lgg3-94 data no data provided for 1996-97 1995-96 data nro data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRccorderClerk

Page I

A Report on Budgets Wortloads and Assessment Appeal Activities 1996-97

TABLE A (CONTIIUED)

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Other Income froperty

1fi6-97 Sersices Fees for Fees for Supp Tax Gross to Other Map Propeffy Copies Admin Budget Depts Sales Details amp Info Fees

(9) (r0) (1r) (r2) (13) (r4)

Eremption Progrrm

Other Costs by Other ($cc NET Included Corurty Internal

Applndlx l) BUDGET in Budget Depts Services1S (1O (r7) (r11 (le)

Alameda Alpine Amador Butte Calaveras

Colusa Contra Costa Del Norte EI Dorado Fresno Glenn Humboldt Imperiel Inyo Kerrr + Kings Lt[E t + Lassen Los Angeles Madera Msrin+ Mariposa Mendocino Merecd Modoc Mono Monterey Napa Nevada Orange Placer Plumns Riverside Srcmmtnto San Benito San Bernardino Sarr Diego San Francisco San Joequin San Luis Obispo Sen Mateo Santa Barbara Santa Clara Santo Cnrz Sh$ta+ Sierra Sisldyou Soleno+ Sonomo Starnislnus Sutter Tehama Tdnity Tularc Tuolumne + Venture Yolo Yuba

$1107tt7t $401 $26t43 $23882 $63897 s3722243 $3653 $7737959 - $799687 539571 t9140 0 2628 00 0 0 t6512 NA NA NA

553407 276 3532 4254 282 545063 1943530 0 16000 hll Inll 530000 5000 lp92ft0 87854 0 76585

738tt0 0 1010 00 128413 0 609457 NAOO565J63 0 0 00 0 o s6sJ63 000

8264594 22926 35218 - 85594 530000 78845 751201r 382674 728255 286090 490257 0 0 00 0 0 490JS7 NA NA NA

2196669 1350 15190 475 762871 385 1416J98 69300 262901 66t232 123343 38712 284 1000 1785689 - 4723304 212771 65582t 56000

442606 300 3goo 438506 1270989 ln 13 17988 894 I1538 282664 265722 592183 NA 70356 NA 11rtJ80 93 3177 1968 740 55000 11577 1045725 000

693029 0 1160 00 0 7647 689J22 00063etIt2 4577 16709 11479 5276 1005297 7685 52476t9 52447 l610 70940

Il69J3o 0 2000 1000 64000 328751 - 173579 163902 8ampI523 5380 8972 I11530 7$7gt NA NA NA 3102 0 4721 0 Inlt 33000 0 3339t1 NA NA NA

79102000 64000 207596 32999404 45t3lr000 - 5096000 1100000 0 6950 100 356 NA NA 1089J75 NA NA NA 27t62O2 NA 14676 18564 6296 738352 8550 1999764 NA NA NA

496712 0 4000 000 0 492712 000 r026566 0 5633 135 72732 17185 1168 989713 1569651 L0230 21o42 - 153tJ79 N 204500 NiA

335715 14000 In 15 In 15 In 15 In 15 3358 3r8J57 NA NA NA 454704 1265 453439

3133088 4000 00 634136 0 2494952 NA 5296t6 30000 1107933 0 5000 6275 500 0 55856 1028J02 33300 1559t57 0 2660 5600 242 0 4003 1547J52 NA NA NA

I7936109 30163 82582 1346380 126322 16J50562 5l1586 1788139 922124 3J10417 20593 17414 30379 0 923717 o 27ltJt4 96994 0

463076 500 - 462576 41510 i 1304t6t6 23687 10242 1030 217142 4031813 6434 875u7t 1474064 et3282 In 15 In 15 In 15 In 15 3153580 82336 6037J66 206204 8t6704 650193

5581t0 - 4000 144000 4100 4060t0 NA NA NA tJ78670 95000 165000 3I000 1437600 - 6650070 303082

13574456 NA 29495 77565 13lB75 NA 13J35421 25775s 794180 6t22889 0 2207 4107 0 0 o 68t6675 0 0 0 4J4tgtt 28000 - 43149tt NA 82009 NA 3J71858 0 11538 0 20430 0 53206 32866t4 37595 NA NA t394212 0 0 3375000 50000 2450000 o 2slg2l2 350330 4J99t12 -16060 10420 NA 19862 I104515 196287 30947t8 NA L92654 83420

149646U 0 13891 91925 4944 5433580 390050 9030J78 606909 221796 825991 r896883 0 In 15 In 15 In 15 5I9545 35320 1342017 248498 1999862 58444 3100 000 8000 360588 109 1562521 NA 84006 NA

30r004 1400 3917 0 0 29000 0 266687 3000 0 0 1l48924 0 8475 0 In lt 2532 0 lo37gr7 NA 50000 02e12$$ 121000 10325 53289 Intl 95936 31562 19ooJo7 NA 193745 4604198 0 28714 62520 NA 120000 - 4392964 306tJ84 5000 4000 l3t2E 398260 - 2U7196 - taotgi 1083159 0 4601 2500 0 0 5683 1070J75 - I10428

681744 6000 98000 - 577744 00 0 1t7193 0 738 r55 5s NA 272 tt403l NA NA NA

2t36096 0 6678 500 1000 65230 2J626t8 NA 271888 NA 5947fiI 0 2015 00 0 9988 582760 00 0

61t3500 0J Orttv 8000 133I500 50000 4J94000 1063t52 - 892 17988 In 12 539875 10511 4944E6 27961 656565 o 5ooo 300 3000 132000 o 516J65 NA NA NA

Totals $27511J94 $540410 $829775 $3954410 fi726626 $33834123 $34541975 3200644075 S2552546 $15024995 $3845714

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FI-IRNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - No Response to This Item 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessorRecorder County AssessorRecorderClerk

Page 2

A Report on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE B

AB E18 FUNDS

Contract with Dept of

Finance (t)

Amount of funds Allocated

(2)

Utilization of Funds

Emnlovees Emuloveei Equipment Contractoro (specify)

X Professional Serviceseda Alam Yes $2152429 X e Alpin No

x x x dor Ame Yes 80865x X x x e Butt Yes 362718

109897 x Calaveras Yes X x x x Colusa Yes 53957 x x x X OilRefineryAppealsConsultants Contra Costa Yes 2022000 x

Overtime for Permanent EmPloYeesDel Norte Yes 36203 El Dorado No x Fresno Yes 596024 X

59000 x xGlerur Yes xHrmrboldt Yes 210806 x Imperial No Inyo No

Yes I21 1318 x x xKern+ X x x x Kings Yes 139653

Leke Lassen Yes 54699 x

X X X APPraisalClericalStaffLos Angeles Yes 13451670 x xxx Mrdere Yes 212991 Marin+ No Mariposa + No

x x x Mendocino Yes 160435

Merced No Modoc No x x Mono Yes 45518 Monterey No

265817 x xNapa Yes x x Nevada Yes 234292 Orange No

Clerk of Board Auditor Tax Collector x x Placer Yes 315000 x 80000 x X Door-to-Door Field Inspection Project

Plumas Yes x x x Riverside Yes 2369000 x x x Software Fumiture SuPPlies

Secramento Yes 1554243 x x Training amp Office EquiPment

Sen Benito Yes 90408 x 2[39938 x Auditoi Tax Collector Clerk of Board

San Bernardino Yes x x x San Diego Ycs 5413943 X 3332230 x x x Sen Francisco + Yes xSan Joaquin Yes 818686 X

Yes 736288 x x xSan Luis Obispo x x x San Mateo Yes 2201000x x x Santa Barbera Yes 895894 x

x X Unclassified EmPloYees Santa Clara Yes 2818806

Yes x xSanta Cruz 565000Yes X xShasta + 342399 x x Sierra Yes 7383

Siskiyou No x x Solano + Yes 469207 x xSonoma Yes 1035049

X X Two ClerksStanislaus Yes 866155

x xx Sutter Yes 147436 74000 x X Software amp Vehicle

Tehama Yes Trinity No xxx Tulare Yes 501902

Tuolumne + No xx Ventura Yes 1477800 278309 X X Vehicles

Yolo Ycs 88968 x Yuba Yes

23 4l 23 l3Totals 44 Yes 13 No S50078336 23

OF FTJRNISHED DATA ONLYTHESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMIVTARY - = No Response to This Item Ne = Noi Available or Not Applicable 0 Zsro

r 1993-94 dtrn Jata providea foitggO-qZ + 1995-96 data]o daa provided for 1996-97

+-bounty AisessorRecorder County AssessorRecorderClerk

Page 3

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE C

AB 8T8 POSITIONS (In Person Years)

PERMANENT POSITIONS TEMPORARY POSITIONS

Other Cerffied Aooraisers Other Certified Appraisers -Teaf-ifitrsffiffi Tcch amp TOTAL AdmtuL Drafting Tech amp AdmLL ffiDrafting Mgnt Property Property Mapping Pro Clerical Mgnt Property Property Mepping Pro Clerical STAFF

I

20Alameda i 4 3 0 Alpine

i - 05 25 Amador 4 1000 5Butte

05 0 05 2 Calaveras l 0 d d ori d 075Colusr r 058 0 0 0

t2_ 0000 E2Contra Costa ii I 0 Del Norte 0El Dorado

0 3 0 IFresno 50 irii 0 Glenn 5 Humbotdt ii i i 0 lmperial 0Inyo 00 0 0 4 d l9 Kern+ I Kings 00 I 0

- 0 Lake 15 Lessen 0l 0 05 5003 01 t2 2E9 [os Angeles a

Madera I - 0 Marin+ 0 Mariposa +

025 02sMendocino 0Merced 0 Modoc 0 Mono 0 Monterey 0 Napa

183 Nevada 0Orenge -1 l 0PIacer -1 I Plurnas 0 00012 6 Rivercide 159 t00 00098 188 Secramento 7l I

0 I$an Benito 01 3 4 0 Il 0 l8San Bernardino

12 0020 49San Diego 2t0 2 3 20ll ISan Francisco 0 00064 136San Joaquin 34

0 13Sen Luis Obispo 00 7 2022t 4-29 16 San Mateo 1n 2 l0 Santa Barbara L 2 0100

2051 27 Santa Clara 00 0 l8 _ 22501 73$anta Cruz t

Shesta + I l 0 Sierra 0 Siskiyou 0 4Solano + 20 15 125 Sonoma 52

4 45231 l5 $tanislsus 4Sutter ll0 I l-i LtTehama l9 0Trinity

2 l0l0 4 Tulare 0Tuohmute + i 25Ventura 1ii 0 3 Yolo i 0 Yuba

285 l12 9378 345 55 3477 613 6E243 Totels 0 22358 8r5

THESE TOTALS ARE INCOMPLETE AID REPRESENT A S1JMMARY OF FIRNISHE_D DATA ONLY NA = Not Available or Not Applicable 0 = Zerc - No Response to This Item

lgg3-94 data no daaprovided foi-1996-97 1995-96 data nodatapro-vided for 1996-97 + bountyAssessorRecorder CountyAssessorRecorderClerk

Page 4

I

I

I A Report on Budgets Wotftloads and Assessment Appeal Activities 199697

TABLE D

BI]DGETED PERMAITETT POSITIONS fln Person YesE)

olo oo

Change Change Agressor CertifiedAppralscrs Computcr Other 96-97 9t96 From 94-95 From amp Other Effi Dmfting Andysts Teclu amp All TOTAL Total 95-96 Total 94-95

Mamgers Pruperty Property Mapping etc Pro Clericd STAFF Sttff to 96-97 Stalt to 95-96(rt E) G) 4) (s) (O O G) (e (10) (11) (12)

95227 6 212 62 t70 170 Ooo 18308 -7ooAlameda Alplne r00 0 0l 02 2 Ooo 2 0oo

Amedor 321 I 00 25 95 966 -2oo 95 7oo -2oo Buite 4142 3 r0 t7 4l 42 38 Lloo

Cdaveras 3405 15 05 0 4 r35 135 0oo 155 -l3oo

Colusa t3t I 03 110 l0 0oo 10 0oo

Contra Costa e5014 5 l4 45 12t 125 2oo 126 0 Del Nortr 171 05 0 05 29 9 0oo 9 0oo

El Dorado 3162 3 t2 936 36 0oo 46 22oo Ooo 128 0oo Fresno 441 14 8 l3 57 12t 128

Gleml 330 0 40 010 l0 0oo

Humboldt 3103 I 02 t2 3l 31 Ooo 3l Ooo

n 0oo Impcrirl 783 00 823 23 Ooo 13 I I 0oo Inyo 721 I 00 51r I I 0oo

Ooo Kern 53813 5 ll 31 94 94 Ono 94 Ooo 20 Ooo Kings 273 I 00 720 20

Llker + x82 I 02 621 21 0oo 75 0oo Lssscn 230 I 10 05 75 75 Ooo

l7oo Los Angeles 52 271 106 37 66 49 558 1239 1239 Ooo 1485 0oo Madera 314X 3 00 t0 s2 32 0oo 32

I lolo Mlrin+ 225 22 6 3 375 22 6l 595 loo 535 l8oo Mariposa+ 230 00 410 13 -23oo ll

Ooa 22 0oo Mendocino 392 0l 622 22 Merced 873 02 829 27 7oo 3l -L3oo

Modoc 22I 00 28 I 0 8 0oo

ll 9oo Mono 161 00 312 12 Ooo 0no 49 2oo Monterey 3177 00 20 4t 48 -loo 225 0oo Nape 373 35 00 55 2225 725

Nevada 112 I 4 l0 13 34 32 60o 32 Ooo

14 4oo 305 Orange 58448 15 r 0 r33 300 288 60o

5204 4 26 265 675 65 4oo 65 0ooPlacer 221 I 00 2S 8 0olo I 0oPlumas 32oo 165 l8oo Rivcrside t2 78 l5 7 l0 23 33 17t 135

135 loo 150 Sacramento 85118 5 50 49 136 l0oo 0oo l 0oo San Benlto 14l I 00 512 L2

153 0oo lsX loo San Beruardino r0 60 l0 7 219 45 153 0oo San lliego 1l 69 3l 26 l0 33 99 219 279 0oo 279

0oo 107 Ono San Francisco 73120 t 10 4t 107 107 76 3oo SrnJoaquin 5267 5 47 24 7t 78 0oo

loo San Luis Obispo 8 225 45 3 a2 27 67 58 -loo 67 -4oo 108 4oo San Mqteo 54t14 2 027 17 lo7 ll2

74 -9oo 698 60o Santa Berbtre 9255 4 80 15 67 72 -2oo Senta C-lara ll 44 7 74 r00 243 245 Ooo 250

Santa Cnrz 592 2 03 l0 3l 3l Ooo 318 3Yo

3154 22 00 t4 3t2 402 -5oo 4O2 0ooShastri + 1180 02 00 27 51 57 Ooo 57 OooSierra 2l Ooo 21 0oo Siskiyou 361 3 00 821

Sokno 3145 4 00 935 43 -l9oo 44 -2oo

Sonoma 521 7 6 20 25ffi 55 2oo 56 -zYo1 Stanlslaus 3276 20 15 5s 55 Ooo 55 0oo

-l0oo $oaSutter 763 I 00 719 2L 21 341 I l0 5t5 15 Ooo l5 OooTehama 170 I 00 04 4 OooTrfnfty

Tulare 2237 3 t7 l0 s3 53 Ooo 53 OVo

Tuolurme 341 I 00 312 12 Ooo 135 -l lolo96 l0ooVenfirra 34413 t3 t4 28 106 106 Ooo

25 -8ooYolo 362 I 00 t2 24 73 4oo

342 I 00 55 1S5 155 Ooo 155 OooYuba

1525 ZZl25 179I45 45t57 454806 loo 4827-1 Totslr 28725 14113 497 2249

THEsE TOTALS ARE INCOMPLETE AIID REPRESENT A SIIMMARY oF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zeto - = No Response to This Itern

l9g3-94 data no data provided for 1996-97 1995-96 dala no data provided for 199697 + County AssessorRecprder County AssessorRecorderClffk

Page 5

A Report on Budgets WorkloadS and Assessment Appeal Activities 1996-97

TABLE E

BUIGETEI TEMPORARY POSITIONS (In Person Ycars)

Business

Real Property Appmisers-- - (I)

Property Auditor-

Appraisers - - (2)

Drafting Mapping

(3)

Other TechnicaU Professional Clerical

(4) (s) TOTAL

(6)

Alameda 0

Alpine Amador

00

Butte 0

Caleveras Colusa i Contra Costa

0

000 34

00

34

DeI Norte 0

El Doredo Fresno 06

0 6

Glenn Humholdt Imperial Inyo Kern+

0 0

0

0 0 00

15 052

015

0520 0

KingsLlke + Lassen 0

00

05

[-os furgeles Madera

0 0

0 033

Marin + Meriposa + Mendocino

0I0

Merced 0

Modoc 0

Mono 0

Monterey Napa Nevada 05 0 05

0 0I

0renge Placer

0 0

Plumas 0

Riverside Sacramento 0 0 t

0 I3

San Benito 0

$an Bernardino 0

San Diego San Francisco + 0 0

0 0

San Joaquin San lxris Obispo Sen Mateo

0 0 0

2I 2

6 I)

Sente Barbara Santa Clara 0 r2d

0 I23t

Santa Cruz 0

Sheste + 0

Sierra 0

$iskiyou Solano +

0 037 037 0

Sonoma 0

Stanisleus 0

Sutter 0

Tehema 0

Trinity Tularc

0 0

Tuolumne + 0

Venhre 0

Yolo 0

Yuba 0

Totels 05 4 318 33

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SIJMMARY OF FIJRNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This ltem

+ lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessoriRecorder CountyAssessorRecorderClerk

Page 6

SECTIOT HI

LOCALROLL

WOreOAD STATISTICS

I

i

i

l

i

i

i

I

i

i

I

i

i i

l I

i

i

I I

I

i

I

I

I

i

I

I

l i

i

I

I

i

I

I

i

I

I

i

I

i

I

I

i

i

i

i

i

I

i

I

i

A Rcport on Budgets Workloads and Asscssment Appeal Activities 199647

TABLE F

LOCAL ROLL VALUE ANI STATISTICS

Section 601 Roll o

Fdl Value in 000s

(r

Full Velue in 000s

ROLL VALUE in 000s Unitr (in 000s)

(7) (8)

Alamede Alpine

Amador

s76677625 191616

2115674

$7241330 23060 82771

36691 $25691MNA NA

21197 $2049546

Butte Calaveres Colusa t Contre Costa Del Norte El lloredo Fresno Glenn Humboldt Imperil Inyo Kern + Kings Lake Lassen Los Angcles Madere Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nape Nevada 0range Placcr

8800752 27322L5 L477214

66302789 918238

10318447 29749673

1358042 5398459 5045990 2243174

34855672 3910049 3038166 1239884

474278295 5279262

22961908 106521I 4656M2 7736518

628164 L672427

20605861 9274269 6483741

165537053 L7280657

440314 55937

106309 2939474

43M2 247W|

L726503 57894

423101 630814

41u2 1692227

164653 274955 11196I

31411238 190234 945534 38530

207451 M0457 21591

224948 1102592

394734 207245

11923012 617222

2023 s334NA NA

30745 sl090l932 fi17275

6624 s161931298 $8110221071 s288035243 $1475643399 $954351276 $16602

27322 NA5475 $73I

NA1864 $44565NA s101492

3718 NA9950 $866495I144 91437121500 $74935NA NA940 $5341

L542NA NANA NA

3303 s173752 86205 $432352813592 $848295

Plumas Riverside Sacramcnto San Bcnito San Bcrnardino San Diego Sen Francisco + San Joequin San llis Obispo San Mateo Senta Barbara Sente Clare Santa Cruz Shasta Sierrr Siskiyou Soleno + Sonome Stenishus Suttcr Tehama Trinity Tulare Tuolumne + Venture Yolo Yuba

L922301 71274926 51044181 2550542

69606259 142356634 52146583 2266736L 18078310 53179785 24529686

109303350 14957993 7907321

320803 2165288

18146030 27703602 17298926 3584025 2M4O76

629245 12882823 3203189

43855746 7773077

105851

51425 2796593 3180992

I14782 4905636 7289569 5230019 1575551

503719 6655948 1567758

13806407 578699 422812 38548

187531 743418

1147342 873460 365004

80085 34144

639812 I14290

2258372 527460 136013

76688 $734938017 $9138421699 $99584

784U s760643 63390 $28261858600 $231568

17269 $68293613480 s393240 20705 $151248310526 fi729682333tr $45751054086 $21749171 s269679536 s2725

1875 $543165568 NA

12996 NA19394 s2922782656 9433773936 $432741 $7910

16479 $42601737489 s26192

NA NA4880 $17301808 $30029

Totels sL777471406 sl19854185 $1897325591 ltiitl 780891 s26220527

THESE TOTALS ARE INCOMPLETE AID REPRESENT A STIMMARY OF FIJRNISHED DATA ONLY

NA = Not Available or Not Applicable 0 Zero - = No Response to This Itcm r+ 1993-94 data no data providea toijgge-gZ t 1995-96 data3o datl pryvided for 1996-97

CountyAssessorRecorderClerk +CountyAssessorRecorder

Page 7

A Report on Budgeb Worktoadq and Asscssutcnt Appeal Activities 1996-97

TABIJ G

IISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SEC[ RED ROLL)

Residential Conmrenchl Industrid

Alrrmeda Alpine

^AmadorButtc Calrveras Colusa r Contm Costa Ilel Norte El Dorado Fresmo + Glerur Iltmrboldt Impcrid Inyo Kern + KingsLrlc r Lassrn Loe Angeles Mrdcra Marln+ Marlposa + Mcndocfuro Merced Modoc Mono Montercy Napa Nevada Onnge Plrrcer Phmras Rlverslde Sacramento San Benlto San Bernardino San lllcgo San Frrnclsco $an Joaquln San Luts Oblspo San Mateo $anta Brrbsru Santa Clara Santa Cruz Shastr + Siera $isHyou Solano+ Sonomn Stanislaus Suttcr Tehrma Tftdty Tulare Tuohunne Ventun Yolo Yuba

Sforgte Multi- Vacant Vacant VacnntLand Total Improved Land Total Improved Land TotalFamily Famity

(8) (e) (r0)(1) (2) () (f) O) __ CI)-(O -313687 3346E 13277 360432 15600 1276 16876 6670 1743 9r413

NA NA NA 0 NA NA 0 00 08412237 28t 6678 19J03 574 lE3 757 39 45

0 0 0

14333 1876 9t10 26019 6ss 356 1011 42 6r It0 NA NA 0 NA NA 0 NA NA 0 NA

16322 2tt 546 8365 1089 9454 1683 755 2438 264720 7504 7631 354 4690 12675 490 186 676 367 43

55076 2031 19639 76746 1628 598 2226 422 413 835

16712 r9lJto 1055t 3926 985 4911 165158 9510 - 1581 00 0

E293 41032 2160 32E 2488 354 301 655 29713 3026 23682 955 25510 50147 2118 2283 4401 520 353 873

498 1673 9265 787 74 861 6E5 12 697 7094 I18420 274Jil 92a4 3131 I2335 2660 2822 51482 145495 10449

20771 783 2246 23tX 1266 3 1729 170 In 6 t70 17538 358 31046 E942 1973 658 2631 321446 8775 6U 2029 1l428 581 263 w 46 62 108

1661051 241582 2ol0255 t4112 1547 99589 37352 1176 49119 107622 NA NA ln20 NA NA In 20 NA NA In 20 NA

70672 5197 9147 ffizr6 2t57 525 3J12 576 134 7to NA NA NA 0 NA NA 0 NA NA O

20000 950 8640 29590 2000 415 2415 301 r24 425

NA NA NA 0 NA NA 0 NA NA O

IE59 34 823 2716 393 237 6e0 13 15 290 0 0

768 269 1037618 5319 6254 trl162 d45l 706 s157

26017 2065 1373 29455 1505 317 IS22 474 239 713

3451I 1L27 15017 50655 1t22 265 1387 223 214 437

627850 27222 17405 672477 24404 1968 26372 11219 950 12169I13974961- 2617- 18021 95601 2952 1288 424O 655 484

0 0 0

399650 7406 129303 536J59 lEl84 10159 28343 Ins In6 0

300983 19304 15815 336102 11583 2223 13806 3726 1967 5693

9875 357 [083 ll3l5 485 52 537 134 58 192

419249 2t505 90046 SI7800 l4lt0 9726 23906 5628 6E96 12524

6L5292 43699 47773 70664 17192 3665 20857 7111 2893 10004

r55t96 15837 In 3 15837 2655 In 3 2655 113718 35310 6168 I l9ol2 8560 8039 1316rr 6415 1228 7643 ltg4 1077 2971

767t9 4008 14061 94t5t 5626 1227 68Si E65 307 lrl72 17425 11692 7895 193t12 6572 32W 9862 3047 1974 5021

102500 4600 tt60 90600 7100 4to0 5060 1150 360 1510

375445 19995 E697 404F7 1a334 284 1261t 6413 l9O 6603

63573 4201 8503 16279 3022 497 3519 569 133 7W 47140 2030 1191 61087 3452 1272 4724 323 157 6t0 1615 24 928 27 102 26 r28 37441

306E5 t45 In l 31530 2671 Lt 5 2611 740 In 8 740

95026 3460 5872 104J58 2il3 Et8 3611 t45 700 I54S

ll9t73 5735 4317 129125 4278 827 $105 1519 495 2114 1536 In 6 1fI692170 5528 3934 101632 4914 1227 6141

16770 1532 1544 19846 E50 186 1036 390 t47 537

16762 1859 t197 26tlt 952 256 r208 n9 E3 36i2

5150 4ll 5422 10983 478 6t s39 19 l0 2

90781 2t65 In 12 93646 5122 In 5 s122 999 In 8 999

21538 926 7468 29932 9t7 193 lrl0 51 42 93

1E7644 7035 10748 2t547 5531 7t6 5J17 3439 1210 4649

31to 235 2295 36Jro 1910 510 2r4fA 720 3lo 1030

u-r84 2082 1999 15265 2102 423 2515 294 316 610

Totrls 7204E51 584543 867671 8657065 330287 73066 4l33ll t 13349 41306 154655

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTIRNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - = No Response to This Item

rree3e4trjf^Hx1flhff uLlfrf1ffiftfijlrorlee6-e7

Page t

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Rural Miscellaneous Non-Restncted Secured on

Non- Possessory Gasamp Imps Irrigated Irrigated Restricted Vacant Other Total Interests Mineral Other Total (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21)

Alameda Alpinebull

NIA NIA NIA NIA NIA NIA 3921 0 4 4 NIA NIA NIA NIA NIA NIA 0 0 0 NIA 0

middot--middotgtmiddotmiddot

Amador 76 742 170 988 17 148 165 middot--middotgtmiddotgtgt

Butte 0 0 Calaveras 5014 NIA NIA 1382 5183 0 11579 NIA 1216 1999 3215 Colusabull NIA NIA NIA 712 NIA NIA 712 0 202 NIA 202 Contra Costa 1231 698 613 472 1 3015 779 215 994 Del Norte 207 0 0 710 0 0 917 0 437 388 825 El Dorado 1058 1279 2337 1424 15 19159 20598 Fremo+ 8575 NIA 1928 14298 1802 NIA 26603 4 392 0 396 t bull+~~t~~ Glenn 0 0 Humboldt 8280 NIA NIA 7601 5857 0 21738 0 734 374 1108 Imperial Inyo Kem+

5757 2678 - 17660 6 26101 26 700 726 NIA 46 1264 NA 4329 51 5690 In 1 5 etc 519 467 986 207 4910 4099 11432 15290 l322 37260 NIA 3328 NIA 3328

Kings 1148 NIA NIA NIA NIA NIA 1148 0 97 12310 12407 Lake+ 373 2180 342 2895 0 29 123 152 Lassen 1043 In 15 In 15 2539 7632 In 15 11214 0 75 37 112 Los Angeles Madera Marin+ Mariposa+ Mendocino

- 63002 410 63412 10492 2348 17419 30259 NIA NIA NIA 4006 NIA NIA 4006 225 270 44282 44777

5 0 216 493 0 98 812 0 0 383 383 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0

3450 1000 7630 9750 810 0 22640 0 0 70 70 li~lil Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Rivenide

NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0 1673 657 1889 553 65 0 4837 0 0 19105 19105

0 0 1787 2082 3374 859 8102 2 292 6694 6988

251 501 In 12 625 3682 6940 11999 0 0 1393 1393 0 0 0 382 0 0 382 0 0 0 0

3310 210 3520 575 361 35518 36454 84 0 0 1122 0 82 1288 0 85 6581 6666

0 0 6847 Inll Inll 2238 467 9552 - 50811 50811

ifl bullbull ~J~ t bullbullbull 2~~n

lllibull Sacramento San Benito

5547 1004 Inl2 1510 In 11 0 8061 137 129 14154 14420 2142 In 11 Inll 2281 168 0 4591 0 10 0 10 middotmiddotmiddotmiddotimiddotmiddott~i~I

San Bernardino 1270 199 734 99230 101433 8545 433 1075 10053 t~Usect San Diego 270 2574 12313 1409 1965 483 19014 3727 171 62143 66041 rrn~~t~9= San Francisco + 0 0 San Joaquin San Luis Obispo San Mateo

149 4531 402 6834 262 12178 28 94 283 405 940 NIA NIA 3791 10393 1520 16644 1066 218 6659 7943 173 162 163 705 547 638 2388 5 3 3117 3125 11~111bull

Santa Barbara Santa Oara Santa Cniz Shasta+

2000 2000 2500 2200 NI A NI A 8700 225 380 194 799 4408 0 0 3200 305 7913 0 23 15 38

250 614 826 5116 6 6812 29 4105 4134 4113 NIA NIA 2361 3715 NIA 10189 10 102 12020 12132

fftH0$~~ 1111m

Sierra 193 0 0 467 24 0 684 172 280 51 503 Siskiyou In 12 6535 In 12 2886 In 12 In 12 9421 0 0 211 211 Solano+ 76 757 561 2022 93 3509 5 237 7445 7687 Sonoma Stanislaus Sutter

3127 758 4383 2413 57 0 10738 0 191 11542 11733 1110 909 36 7566 84 4395 14100 0 807 807

0 3843 258 0 0 2197 6298 0 236 354 590 11111111 Tehama In 12 1427 1646 4090 791 503 8457 0 72 0 72 t2ttt~~~~n Trinity Tulare

0 0 0 882 0 0 882 0 0 12 12 21072 In 11 In 11 In 11 In 11 In 11 21072 347 In 20 6739 7086 lijtijmiddot]i~~

Tuolumne+ Ventura Yolo

106 132 2510 1275 0 0 4023 672 301 1358 2331 NIA 1894 1972 1496 805 NIA 6167 NIA 878 7402 8280

1750 lnll In 11 3325 - 1550 6625 0 156 156

1nnrn~1~JM

middot -middotmiddotism Yuba

Totals

NIA 3370 1610 157 110 0 5247 0 445 0 445

91274 41752 57500 116692 250303 20372 577893 27661 15614 357862 401137

middotmiddotmiddot~$~~middot jij~j~if~$~~

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

bullbull 1993-94 data~ no data provided for 1996-97 bull 1995-96 data no data provided for 1996-97 + County AssessorReclgtrder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page9

Alameda Alpine Amador Butte Calaveras Colusa Contra Costa Del Norte El Dorado Fresno+ Glenn Humboldt Imperial Inyo Kem+ Kings Lake+ Lassen Los Angeles Madera Marin+ Mariposa+ Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Riverside Sacramento San Benito San Bernardino San Diego San Francisco+ San Joaquin San Luis Obispo San Mateo Santa Barbara Santa Clara Santa Cruz Shasta+ Sierra Siskiyou Solano+ Sonoma Stanislaus Sutter Tehama Trinity Tulare Tuolumne+ Ventura Yolo Yuba

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (UNSECURED ROLL)

Personal Unsecured Manu-Property Possessory factured

Aircraft Boats amp Fixtures Interests Homes W~~r~Q ~Q 00) UN~jtD 111 (23) (24) (25) (26) (27)

880 14483 31667 4230 708 268 1396 NIA 53632 0 15 64 139 8 226

70 954 1536 105 7 155 0 65 2892 265 3064 3532 276 1720 8857

66 1473 767 80 NIA NIA 3 80 2469 ii~l~ll 136 773 1150 67 NIA NIA NIA NIA 2126 585 28161 20920 2169 3230 484 10 55559

36 495 480 361 0 2 0 22 1396 339 4449 4021 209 1011 541 50 10620 681 11333 29883 1056 8 542 616 44119 138 444 1052 148 1782 153 4657 3560 806 0 451 698 40 10365 169 1639 2897 634 0 729 163 bull 6231 92 547 917 276 0 NIA NIA 0 1832

993 3956 17783 580 NIA 1700 NIA 0 25012 128 2030 NIA 206 1000 216 NIA 3181 6761 130 6761 1372 145 191 8599 44 560 396 300 In 28 107 169 1576

4409 57715 250006 100 16905 100 12895 0 342130 111~bull 133 1983 2634 228 518 170 NIA 0 5666 (tt)~flW 205 2235 10955 953 0 37 NIA 96 14481

48 470 418 375 105 17 5 76 1514 179 2254 7771 486 0 79 190 40 10999 1111111 221 1503 3787 329 1812 7652 i)t~aJ~lt

35 333 323 269 0 78 9 0 1047 31 237 450 51 933 1702

356 6843 12588 1658 403 21848 271 1931 3521 268 16 NIA 3 6010 11bull 235 2614 7760 361 1947 0 170 0 13087 935 29663 64645 2248 0 In 25 43842 8208 149541 389 6225 7265 324 1161 360 0 0 15724 66 1416 850 2332

1437 3638 27337 NIA NIA 42 32454 616 17420 55443 1879 0 957 2216 0 78531 222 668 1420 59 In 25 In 25 0 0 2369

1631 14891 36507 0 12620 1492 0 0 67141 2145 14694 53088 0 0 445 4436 0 74808

2045 45382 2923 53 1704 52107 337 10267 11914 447 NIA 142 NIA 0 23107 445 8698 NIA 0 0 NIA 14616 23759 ltlt=nnu~taiw 421 4321 13781 373 0 13 992 0 19901 536 6516 13926 2168 In 26 202 269 138 23755

1266 9454 59543 2115 7129 317 4238 0 84062 ~~iiil 287 2758 5800 1247 23 10115 285 5757 4667 1340 0 NIA NIA 0 12049

6 177 189 1134 0 41 1547 125 788 1523 622 0 500 233 0 3791 iill11 186 3533 5144 239 826 151 10079 tl)~MOW 880 11112 10823 620 0 493 0 0 23928 275 5515 14095 576 4710 2733 NIA NIA 27904 middotmiddot 1[~11 175 3203 2316 92 16 148 314 355 6619

96 1508 NIA 132 In 1 289 10 2235 4270 51 1340 611 1041 0 0 0 0 3043 t)imiddotiimiddotit~fli

501 5869 11764 736 NIA 134 NIA NIA 19004 196 1797 1339 458 0 31 0 0 3821 843 17675 28152 NIA NIA NIA NIA NIA 46670 174 1364 4730 150 859 126 456 0 7859 120 2269 l047 168 0 60 0 82 3746 ~11111

_ middot middotmiddot

Totals 25674 358493 905061 38355 51373 19299 75558 30413 1504226 nmn~~~~w

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1993middot94 data~ no data provided for 1996-97 1995-96 data~ no data provided for 1996-97 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page 10

A Report on Budgas Wo(kloads and Assessmeuroilt Appeuroal Activitieuros 1996-97

TABLE H

REAL PROPERTY WORKLOAD DATA (Sce Table O forWortloadStelf Comprrirons)

Trrnsfcrs New Constnrction Jurisdiclions Total Ncw Lonstmction

$ingIe AII Issuing Buttdlng Assessnrents Illscovertd Famtly Other Totrl Building Pcrmits Resultlng Without

Transfers Transfers Trursfers Pcrmlts Received Fnim Permits Permits (r) (2) (3) (4) (s) (o o)

Ahmedr NA NA 27Jss 15 t728 Alpine NA NA 0 I l5 NA 4 Arnador 645 326 97t 7 1280 964 5 Butte 4606 1479 60t5 2080 1083 155

Cdrveras 739 1125 1t64 2 1001 789 NA Colusr 4t2 519 1001 3 1904 ll l3 240 Contre Costr 4823 141 25564 I5 24958 17771 2541 Dcl Norte 1161 388 13g 2 9ll 867 363 El Doredo 2739 5191 7930 3 5187 2555 50

Frerno 14357 2fi4 r6mr l6 I1066 6713 NA Glenn 537 s37 3 8t9 Huurboldt NA 1795 lJes 8 3559 1387 194

Imperirl 1575 2237 3flf 5 2278 1972 73 Inyo 231 299 Ii0 3 NA 259 NA Kem+ 9344 I1053 10397 9 18500 7191 728 Klngs 1780 898 2679 5 NA 1122 NA I-oampe rr NA 3847 3t47 3 26676 NA NA LrSen 515 525 1141 2 1102 804 32 Los Angclcs t52740 40655 r93J9s t9 253656 90400 NA Madere NA 2808 2t0t 6 NA 1t63 NA

gg7l Marfu+ 3281 452 3733 t2 3545 0

Marposa + NA 499 499 I 714 0 25

Mendocino 3600 2050 s6g) 4 3000 1600 150

Merecd ln2 4397 4397 7 NA ln7 6793 Modoc r97 684 ttl 2 361 150 2l Mono 767 757 7 I136 256 LZ

Montcrey 393 In l 73e l3 NA 1905 NA Nape 0 6 1432 hlevrda 304 219 3364 3 3649 2255 100

Orange 54211 7558 61t29 32 33068 28520 0

Ptrrcer 568 2S08 819S 7 10396 4117 0

Plumrs 0 2

Rivenlde 48516 103t3 stt99 25 16I53 1206 NA Sacramento 22895 1771 2+66t I 34077 7445 100

Srn Benlto 1400 Inl lfixl 3 731 7I0 390

Srn Bcrnardino 377 30654 6t121 24 27392 130I3 300 San lliego 56954 8440 99t49 l9 10700 l8l8l ll6 San Frenclsco+ 3737 4357 we4 I 5409 1079 SrnJorquin 9729 8584 1ur3 I 12681 6457 2549 Str Lrft Obispo 6610 2203 Itl3 I 9642 NA NiA San Mrtco 9132 l6l I 10743 23 25099 7532 0

SrntrBerbsre 500 4190 500 4690 6 6715 3200 Santa Clara 23958 3255 2t424 17 19542 7321 0

Srntr Cruz 5349 1718 7Mj 5 4766 1433 76

Shlsts + NIA 5906 5905 4 4890 1649 15

Sierra r54 305 459 I tgz t44 26

$isldyou 526 3549 4175 6 1707 1450 50

Sohno + 6716 799 7515 I 2650 l2l t Sonoma 0 l0 7625 0

Stanisllus 1309 3087 16186 l0 9675 3153 229 Sutter 1377 415 1792 3 x200 1023 92

Tehama NA 2296 23e6 4 1958 1370 98 6 Tftilty 202 328 530 7 487 285

Tulnre In2 8509 8509 9 NA 6000 NA Tuohmrne 92t 618 1546 2 1892 864 100

Venhrn 14283 1t52 r613s It I1365 2267 50 Yolo 2300 350 2550 5 5500 1700 l0 Yubn 650 502 I152 5 175 745

Totels 553493 198317 823520 520 624608 305071 18s56

THESE TOTAIJ ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTJRNISIIED DATA ONLY NA = Not Availahle or Not Applicable 0 fio - = No Resporue to This Item

199394 data no data providedfor 1996-97 | 1995-96 dat4 no data provided for 1996-97 + Corurty AssessorReoorampr CountyAssessorRecorderCleurork

Page l1

A Report on Budgets Workloads and Assessmerrt Appeal Activities 1996-97

TABLE H (CONTINUED)

REAL PROPERTY WORKLOAI DATA (See Table 0 for lVorkloadStalf Comprrisons)

Tsruaver Relief Miscellrneous

Ner Affected by Alfectcd by 6090110 GovL thnt is

Misfortune Emlnent CIiims oilamp Owned annually Appealed Property Subdivislon Roll Corrections Calsmi$ Ilomdn Filed Gas Restricted Prop valued Properfies Splits Lots

(t) (e) (10)

Alamedr 5I In 10 62 5031 320 13348 845 3968 14274

I Alplne r ll 9 I I 59 NA54 104 35 632 Amrdor 6 5 76t 15

0 I l6 -8 2065Buttc 102 t47 295 1542Celevcms 46 0 2 0 1382 NA NA l8

NA NA NA 202 0 l6 178 164 176Colusq 258 5215 21345Contrc Costa 31 t2 80 455 207 336 2145

Del Norte 74 0 4 0 709 ll o l0 146 17 498

0 I 0 1275 105 0 389 164 888 2763EI llorado 83 1l NA 3431 2051 8829 Fresno 0 4l 34 45 14679 84

422Glenn 103 14 022 43 7601 29 825 309 185 227 1714Humboldt

Impedel t2 00 0 060 25r 167 430NA t l5 157 Inyo 2 030 NA NiA 1122 NA

500 2500 I1000 Kerrr+ NA NA 150 3328 2500 200 NA NA 68 774 NA 445 Ktngs 8 0 193 97 NA NA NA

NA NA NA Lrkeuro NA + 3 52 6 422 Lrssen I 00 75 2519 37 0

Loc fuigeles 23109 70 301I 1438 40 3700 I1E00 5I61 6344 I170806S 245 649 3010 Msderr l0 24 49 4019 13 NA

l3t 0 s05 20 0 790 125 159 4656Marln+ 46 0 48 00 11 NA NA NA 0 278 - 235Meriposa+ 35 04 9870 42 0 400 50 I150Mendocino

2046 Merccd 42 NA O 472 970 0 145 Modoc 33 07 55350 1438 l7

87 l5 I 1321Mono t53 4386 Monterey 120 NA 122 41 295 3 57 325

Nepa I 020 65 57 - 1978401 89 2723 Nevrde 80 220 000 525

165 5611 2282Orurge 82 26 563 361 210 12601 871 5855 Phcer 7 056 l0 1122 25 0 231I 944 2577

Plumas 47 In 16 40131 Rivenide NA NA 163 2 2238 323 17600 9525

13833 Secramento 133 l0 85 129 1510 37 NA 6528 447 2346 735 323 San Bentto 4 0 3 l0 2281 t2 0 33 141

48435 San Berrrardlno 29 NA 107 7 734 1053 8345 8600 NA 3488 7927 58872 San Diego 29 45 383 0 1560 5l I 0 32649 2851

San Francisco + r33 0 ll 3ll 1527 361[NA 754 2036 t592 $anJoequin 210 NA 3l 94 5896 86 NA

NA 4584 Srn Luls Obispo r80 5 49 54 37t2 77 5r 823 l70 558 1145 1855 San Mrtco I16 I 300 3 720 315 120 3057

4766 Santa Barbnnr l9 0 lll 449 2128 72 1063 70 580 4734 3625 14325 Santa CIcm 7 5 310 20 3217 128 0 5296

23 822 132 3770 3374Smts Cnrx 102 NA NA Shrgta + 90 NA NA NA NA NA 53 NA 684

0 143 Sierra 42 0 0 0 467 lt 0 15 17 NA 86 125 420 SisHyou 50 0 7 0 2885 54 906 4297shySoleno 6 237 2025 88

Sonoma 199 NA NA I9r 2411 69 NA 796 1282

Stanislaus 225 0 l7 t 6837 217 0 NA 392 836 5681

Sutter 246 0 3 236 0 114 329 458 45 32 1286NA 189 97 559 Tchama NA NA NA 73 4090 l0 NA

t25Trhr$ 3 0 0 0 866 I 0 I z7 0NiA NA 1690 ll 50 5582 Tulare II 15 l3 12 14200 200

3 26 0 642 Tuolumne 78 0 0 1302 349 38 2340 2315 h16 6981 Venturs 1605 ll 265 1509 860Yolo l0 0 I 150 3325 35 0 100 750

Yuba 745 NA 0 NA 165 15 NA 52 214 1464

6598 1657 l228ll 10168 24361 I14587 46250 59058 444422 Totels 28515 247 THEsE TOTALS ARE INCOMPLETE AIID FSPRESENT A SLJMMARY OF FURNISHED DATA ONLY

NA = Not Available or Not Applicable 0fio - = No Resporueto This ltemLree3-e4ryJfftrfiL1ff -iampffi iffffiHdrorreee7

Page 12

A Report on Budgcts Workloads and Assessment Appcal Astiyities 1996-97

TABLE E (CONTINUED)

REAL PROPERTY WORKTOAI IATA (See Table O forWorHoedStalf Comparisons)

Single Femily

(te1

Multi Family

(zo)

Proposition I

-Commercisl Industrial Rural Others TOTAL (21) (22) (2s) (21 (2s)

No of Automrtic rygrrn_ooReducedAssmts Chenge Yes or If yesn196197 No ooin95195 In9697 No (26) AT (28) (2e)

Alameda Alpine Amedor Butte Cehveres Coluse Contra Costa Del Norte El Doredo Fresno + Glerur Hrunboldt Imperial Inyo Kern+ Kings Lakc t + Lrssen

69505 1820 50 0

616 l9 1320 126

450 44 l5 2

58171 679 I19 4

3778 90 15u7 892

196 t7 335 30134 tl

10480 ln21 62 20

NA NA il l3

661 397 r02 724t5 40981 t6 00 0 66 66 l4 4 l9l 6 850 443

193 hzt 85 4000 5724 15535 40 ll 223 1826 2594 2616

4 2 3t7 0 340 340 1134 ln21 102 145 50231 37836

24 220 L t7t 63 122 85 494 15012 19581 19717

1001 328 955 4879 23902 19634 610 700

30 6 l7l I 421 400 32 6 1249 I 1560 1328 16 27 754 t97 1139 1068

677 h21 n6 rt73 5224 l8 t2 105 6 23 223

NA NA NA NA 0 0 II t8 198 0 304 299

43 Yes 0oo No

48 No -171 Yes

-loo No 0oo No

37oo Yes 630o No -lYo No 18 Yes

-t5 No 5oo No

20oo No 60o No

54oo No 0oo No

Zio No

88oo

70oo

500

55oo

Los Angeles Medera Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nepe Neveda 0renge Placer Plumes Riverside Sacramento San Benito Sen Bernardino San Diego Srn Francisco + Srn Joequin San Luis Obtpo Sen Mateo Senta Barbara Srnte Clara Santa Cruz Shqsta + Sierra Siskiyou Solano + Sonoma Stanislaus Sutter Tehema Trinity Tulrre Tuohunne + Ventrre Yolo Yuba

307991 28703 ln24 ln24 16727 806

il5 0 410 5

ln24 In24 604 38

ln24 ln24 ln24 In24 ln24 lln24 4395 IM

30931 I 10597 15380 1686 ln24 ln24

167747 488 12l60l 1308

ln24 ln24 120543 846 157686 7390 21517 3389 44042 4685 8136 325

2875 689 18657 T3 63156 1310

7665 13t h24 ln24

68 0 h24 ln24 34352 285 15917 4t2 25595 104

1718 303 ln24 b 24 In 24 ln24 Iurt24 ln24 2360 7

6[617 818 6500 50 h 24 ln24

15095 12317 364105 78089 ln24 ln24 ln24 225 225 27

498 74 I t2 18118 18M9 5 0r 0 tzL 0

50 030 0 495 428 h24 h24 In24 5898 5t9E 4000

149 5 354 8825 9975 eAsz ln24 h24 ln24 2009 zxlg ln24 h24 ln24 12905 12905 19892 ln24 h24 ln24 5766 5766 3896

I69 u0 656 544t 522r 7769 3A92 0 0 331169 300296

388 103 49 5104 2271O 15767 h24 ln24 h24 523 523 2amp 1626 ln21 454 30347 200662 175016 1027 5A7 43 2590 127076 109077

ln24 In24 ln24 1597 1597 1809 2175 932 ll14 9625 134135 146210 4351 242 1626 29706 203001 162263 23U 830 83 27455 28AM

5t2 t62 1609 1691 52701 46791 4t0 amp t97 5279 14411 13738 6 In 21 38 0 30130 30228 5ll t47 86 l6 20130 19734

1039 567 47 195 56J14 98194 176 386 138 I154 8871

In 24 In 24 ln24 3340 3340 1652 0 80 0 76 76

ln24 ln24 ln24 2812 21812 2887 247 79 6t 1064 36(88 26353 276 138 rr03 295 r8241 158M u2 t62 336 405 2t177 24551

50 t9 245 55 2Je0 1627 ln24 ln24 ln24 189 1t9 2t5 ln24 h24 ln24 92 92 98 ln24 h24 ln24 583 583 750

57 t62 248 2635 2367 1313 1325 166 sJ03 10942 NA

150 50 50 0 6800 6774 ln24 ln24 ln24 898 898 682

79 Yes 88 No 4oo No

100 No l4oo No 32oo No

5oo No No

-549o Yes 32oo No 4 Yes go No

3l7o Ycs 50 No 13 Yes 14 Yes

-l3oo No -9 Yes 20Yo Yes 4oo No I l Yes 57o Yes 0olo Yes 2oo Yes

-48Yo Yes -99lo Yes 5loo No

0oo No -3 No

27oo No l3oo No l3oo Yes 32oo No

-l4oo No 7 No

-29Vo No l0oo No

- Yes 0oo No

24Vo No

40

70o)o

680o

NA

60ao

94oo

5oo

45oo-

75oo 27oo

563oo 80

96Vo NiA

6D0o

683

Totals 1723599 69942 45708 I1100 12839 176274 2040072 1526935 25oo 20 Y 37 N 6150o

THESE TOTALS ARE INCOMPLETE AIID REPRESENT A SIMMARY OF FI-JRNISHED DATA ONLY NANotAvailable orNotApplicable 0 = Zero - =No Rcsponsc to This Item

+ 1993-94 data no data provided for 199G97 t 1995-96 data no data provided for 1996-97 + CountyAssessorlRecorder CountyAssessorRecorderClerk

Page 13

A Repoa on Budgets Ilorkloads and Assessment Appcal Activities 1996-97

TABLE

BUSINESS PROPERTY WORKLOAI DATA (Including Agricultural Businesses)

TOTAL Number Annual Property Nrunbcr Business Vessel

of General Certificated Direct Field Racehorse Statements of Property Property Boats Aircraft Aircraft Billing Appraisals Tar Rehrrns (Ercept 16) Others Asses$nents Stetements (r) 0t G) (4) (s) (o o) (8) (e) (10)

Ahmeda Alpine i Amador Butte Celeveras Colusa Contre Coste Ihl Nortc EI lloredo Fresno + Glerm Hunrboldt Imperial IrryoKern Kings Lake rt + LaSSen Los Angeles Mrdera Marin+ Mrripose + Mendocino Merced Modoc Mono Monterey Nape Nevada Orange Plecer Phmras Riverside Srcremento Srn Benito Sen Bernardino Srn Diego San Francisco + $an Joequin Sen lrris Obispo San Mateo Sante Barbara Senta Clara Senta Cnrz Sheste + Sierre $iskiyou Soleno + Sonoma Stenisleus Sutter Tchame Trinity Tulare Tuolumne + Ventre Yolo Yuba

14483 863 -r5 0

954 70 3064 265 1473 53

743 130 27491 567

499 38 4499 339 6878 657

444 138 4091 168 1639 169

525 69 3956 984 2030 128 6761 130

560 44 57715 4409

1983 120 2235 205

470 4 I700 179 1503 22r

333 35 237 3l

6M3 356 1936 269 2614 235

30807 945 622s 389 I416 66 3633 1395

17420 588 639 t76

14892 163I 14694 21 l8 2045

10267 337 8698 396 432r 42t 6516 506 9454 1206 2758 274 5757 285

136 5 788 125

3533 186 I ll l2 484 5287 272

974 l7l 1508 96

753 30 5869 474 179l 196

17675 843 1360 I70 2269 ll0

t7 8260 5317 0 0

3t8 138 139

0 0 0 0 0 75 0 6251 0 2 137 t47

1437 T2 3306 - 400 100 30 NA 2 335 329 t 248 184 I 2588 1800 00 220 - 253 0 00 27

788 96amp4 22099 00 800 0 6002 1548 04 147 0 725 1100 0 2343 1493 00 83 l 525 r50

In 2 3800 0 871 781 0 2117 6 t70 3454

NA 2973 1700 - 427

12 6205 5591 19 6902 641 0 270 180

In 7 5767 7969 27 5512 l0930 - 25428 4869 0 6085 NA 4 4651 1248

27 4587 I824 t20 3387 15 1368 2510 0 3305 67r 2 182 I042 076 t3 0 22M 230

500 0 550 NA | 1622 3433 00 328 030 50 0 369 34 2 Inl 5961 00 0 3 4218 NA

0870 1060 0 0 360

150 23933 tr ffi i 1259

7160 0 I 774 r65 0 2302 0

201 17603 0 1356 0 2 2851 2amp

t62 25687 5 2800 I 5237 468 0 3296 1900 0 1968 0

29 13265 7lw 2 NA 2381

lu2 188 2 1128 0

4854 130475 I3095 l9 6131 0 9 3746 0 0 631 0 0 6015 0 7 8017 0 I In 8 886

u9 277_

NA I1334 26 3189 0 l6 2403 t44 l3 103263 0 35 3393 0

I 1700 1224 19389 0

507 30841 16561 I 2234 NA

437 24000 563 54578

14169 87 12973 2473

145 7969 0 l0 7343 386

300 10484 L228 5 75136 315925 4442 0 0 6515 NA 0 543 0 2 1689 0

l0 6700 23 10823 10 9132 0

8 5934 685 I 2214 2t 1 158 0

l7 13768 NA 0 1339 0

l5 18992 98 I 2800 290 0 2414

53221 250 79

2739 i 10628 26 0 3250 0

52II3 7l 2179 r03 9392 4

36702 25 3887 9968 ll6 7670 0 2995 0

298r5 0 4761 9174 1761 0

330079 4550 9053 NA

13745 915 we6 0 9719 69

I3584 0 IJst 0 I870

22333 NA 7072 0 7535 3

13Ei499 3525 l47ls I 3510

37449 0 73tfi9 778 3500 0

s4696 74 88422 I580 46lll 127 3222 NA 23lll 265 Itgl9 NA 22433 25

l2l2t6 11455 0 137t3

773 0 5038 0

10929 250 229y2 It757 l0 8100 5

3920 0 1345 0

260e1 NA 3J32 0

4rt44 177 6s5r 6l 5153

Totals 350277 2481I 976 211222 t032ll 9908 739050 90494 1518939 129U

THESE TOTALS ARE INCOMPLETE A]-ID REPRESENT A STJMMARY OF ruRNISHED DATA ONLY NA =Not Available orNot Applicable 0 = Zero -No Retponse to This Item

+ree3-e4tf h1[T1ffi13-ffiTiaifi ltnlrorree6-e7

I

Page 14

A Report on Budgcts Workloads and Assessment Appeal Aotivities 1996-97

TABLE I (CONTINUEIT)

BUSINESS PROPERTY WORKLOAI IATA

Total Audits Current Audits Audits AUDITS Carried Audits Audits Audits Carried Year Completed ffaived COMPLETED Over to (4 yrs) Ilue Assigned Over Audits f99i-96 1995-95 amp WAMD 1996-9(ll) (12) (13) (14) (Is) oo (17) (1t) tle)

Alemcda Alpine Amador

1534 2

43

414 I

It

2il 0

30

27 0

652 I

4I

664 0

39

26 0

590 0

39

0 I

Butte u2 24 0 88 I12 46 6 52 60 Calaveras 23 6 0 4 IO 6 0 6 4 Colusa 102 28 10 l4 52 42 0 42 10

Contra Costa 539 22t 3 t2 236 252 4 256 0 Del Norte 31 4 0 6 t0 6 0 6 4 El Dorado 134 44 9 7 60 28 3l s9 I Fresno + I350 332 255 t2 599 587 t2 599 0 Glerur t2 l0 50 25 85 25 73 60 Humboldt t79 6l 5 66 6l 5 66 0 Imperial Inyo Kern +

22028

669

487

69

2000

0 2l

294

5828

363

680

160

0 0

NA

6E0

I60

0 28

203 Kings frke t + Lesscn

1393724

30lt

8

0I 0

0

0

30t2 t

30

l6

0

0

30 0

l6

0 t2 0

[os Angeles 15554 3353 0 190 35j f223 320 3543 0 Madera 134 100 0 0 100 34 0 34 66 Marin+ Mariposa + Mcndocino

19633

139

196 L

32

0 6 2

0 03

196I

37

0 4

2l

0 I

t5

05

36

196 3

I Mercsd Modoc Mono

256l5t2

740

t2

2LI 5

0 07

95 t

24

95I 5

0 00

95I(

0 0

19

Monterey Napa

437296

t06 5l

6 0

2t ffi

133 rr5

t23 57

5

30 r28 87

5

28 Neveda 198 32 0 0 32 32 0 32 0 0range 4467 1479 0 23 1502 1060 442 1502 0 Placer 104 75 20 3 98 97 I 9E 0 Plumas Riverside Sacramento San Benito $an Bernardino San Diego Srn Frencisco San Joaquin $an l-uis Obispo Sen Mnteo

201503 1325

792151 3492 2011

970 319

11 50

2 240 252

l5358 900 442 198 69

386

0 25 l6 8

30 l4 0 I0

346 126

0 726 400 t74 68

0102

L

586 403 3r

1092 rJ30

630 zffi

70 4t8

0435 274 3l

393 697 432 239

67 432

2 5

t29 0

48 30

82 26

3 56

ffi 403

31ul

1067 514 265

70488

0 146

0 0

651 263 ll6

I 0 0

Senta Barbara 1252 235 15 220 4it0 285 150 435 35

Santa Clara Santa Crw Shasta Sierra

3762 292377

0

677 38 9l

0

104 0 2 0

34 96 t3

T

815 134 r06

I

809 73 96

I

6 0 0 0

8t5 7396I

0 6l l0 0

Siskiyou Soleno +

32374

2A80

00

00

20t0

l5 60

0 l0

rs 70

5

l0 $onoma 886 164 0 3l 195 153 l4 r67 28 Stanislaus Sutter

640154

r45 30

0 0

5

17 150 47

145 M

5 )

150 46

0 I

Tehama Trinity Tulare Tuolumne + Venhua Yolo

470

493 58

715 400

t35

146 8

145 r00

t00

47 0

NA 50

I 3

l5 6

259 30

24 t

20t l4

fi4 1t0

230

145 7

164 r65

I 0

t5 0

135 l5

24 0

160 7

zw 180

0I

48 7

r05 0

Yube 191 3l 0 4 35 33 0 33 2

Totels 497t4 I1631 979 3503 16113 12007 1972 13979 2200

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FURNISHED DATA ONLY NiA Not Available or Not Applicable 0 = Zero - = No Response to This Item

+t 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAsscssorRccordcrClerk

Psge l5

SECTIOT ry

ASSESSMEhIT APPEALS

STATISTICS

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE J

DISTRIBI]TION OF ASSESSMENT APPEALS BY PROPERTY TYPES (f 99697 Fiscal Year)

Number of Percentage Numberof Number of Number of Numbcr of Bruiness Number of TOTAL Number of Chlngp Residential Corrunercial Industrtal Bural Property Other NUMBER OF Appeals From Appeals Appcals Appeals Appeals Appeals Appeals APPEALS Fitd I995-96 Ftled Filed Filed Filed Filed Filed FILED 199$96 to96-97

(8) (e) fl) (2) (3) (4) (5) (6) (7) Almeda 12L79 2270 934 75 E09 148 16415 11280 455oo

Alpine 0 l6 0 0 0 0 16 l6 00 n Amador 37 30 t2 l0 I 92 143 351Vo

Butte 308 226 363 Calavems 5 I 3 5 I 18 26 -308

Colusa 0 tl 4 6 0 8 29 29 00

Contra Costa 6783 652 147 49 455 0 8086 5393 49fo n Dcl Noile 6 0 0 2 0 l0 l7 412oo

El Dorado 1r3 79 l2 l6 2L 8 249 257 -3Loo

Fresno 1013 309 89 96 2t2 ll3 1832 2077 -l187o Glenn I l2 I 2 16 52 -692oo

Humboldt 49 44 19 t7 39 33 20r lt7 L360o 4750o lmpertat 4E 43 9 7t 27 0 205 139

n -7190o Inyo ll 0 I 0 16 57 4lloo Kern + 1923 996 156 94 306 347S 2462 433oo Iffng 4l 93 5 2 l4 t7 172 120

a 00olo Lake r 43 l4 0 0 5 64 64 l3 538olo Lassen I 4 0 l5 0 20

1120 Los Angeles 73717 23871 NA NA NiA LL772 109360 93305 284oo Madera r02

JJ 43 t1 36 0 t3t 99z t0fo Marin + 795 125 7 3 lll 53 II00

l1 545oo Maripoca + 5 3 0 0 I 8 11 na l -237oo Mendoclno 2E t 38 t03 135

1057oo Merced 2t8 In t Lr l In l In 1 In l 288 140 6 5667 Modoc t 3 I 33 I I 40

a( 37 -3240o Mono In l In l In 1 In l In l 25 -Lfo Monterey 261 t21 26 t6 t8t t9 624 636 190 Napa 237 133 ln2 lnz ln2 0 370 3Il

385 960o Nevada l7l 172 0 0 65 I4 422 1 -51oo Omnge 21629 4485 [409 187 3183 308)5 32547

55sYo Placer 1766 206 0 0 r0r 20 2093 1346 t7 -294oo Plumls 6 4 0 2 0 0 t2

-123oo Riverside 17298 4380 0 451 464 464 23057 26289 -t340o Sacnmento 4541 960 490 85 290 3r0 6676 7707

54 74oo San Benito 7 10 5 2l 3 2 50 6756 287oo San Bernardino 6637 878 568 438 174 8695

-275oo San Diego 14408 1870 1053 424 957 6l 18773 25910 -143oo San Francisco 1107 457 62 0 r39 66 1831 2136 165oo San Joaquin 1I84 397 ln2 53 104 57 1795 1541 -51 $an Luis Oblspo 86 90 t9 7 l9 I 222 214

3007 09 $m Mateo 2249 433 In2 In l 305 48 3035 ( 943 34s Ssnta Barbara 857 175 47 36 r05 1212

6625 6490 2loo $anta Clarr 3618 1662 h2 In 2 1258 87 539 Snnta Cnrz 155 99 8 17 35 0 314 204

0 191 207 -77oo Shasta + 30 lI3 3 2 43 6 3 r000 Sierra 2 0 0 3 I 0

22 2r 48oo Siskiyou J 5 0 0 6 157 1361 10t6 253oo Solano + 886 242 16 t5 45

2693 1833 46Po Sonomn 58 0 I152 1180 -24oo Stanishus 778 183 60 71

l0 389 92 3228oo Sutter 235 26 I 6l 48 tra

0 464 20091 Tehamr 454 4 3 3 0 2 0 9 It -182oo Trinity 3 4 0 0

NiA 5s6 726 -262oo Tuhre NA NA NA NA NA l5 0 57 69 -t74vo Tuolumne + 5 30 5 2

NA 6420 7176 -105 Vcntura NA NA NA NA NA 57 0 304 384 -208oo Yolo l6 208 h2 n

0 51 39 308olo Yuba l4 18 I 8 l0

6620 17205 262104 24663t 6-SYo Totals 175775 46024 5041 2082

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF zuRNISHED DATA ONLY NA = Not Avrilable or Not Applicable 07ro - No Response to This Item

lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + County AssessoriRecorder County AssessorRecorderClerk

Prge 16

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

A Report on Budgets Wortloads and Assessment Appeal Activities 1996-97

TABLE A (CONTIIUED)

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Other Income froperty

1fi6-97 Sersices Fees for Fees for Supp Tax Gross to Other Map Propeffy Copies Admin Budget Depts Sales Details amp Info Fees

(9) (r0) (1r) (r2) (13) (r4)

Eremption Progrrm

Other Costs by Other ($cc NET Included Corurty Internal

Applndlx l) BUDGET in Budget Depts Services1S (1O (r7) (r11 (le)

Alameda Alpine Amador Butte Calaveras

Colusa Contra Costa Del Norte EI Dorado Fresno Glenn Humboldt Imperiel Inyo Kerrr + Kings Lt[E t + Lassen Los Angeles Madera Msrin+ Mariposa Mendocino Merecd Modoc Mono Monterey Napa Nevada Orange Placer Plumns Riverside Srcmmtnto San Benito San Bernardino Sarr Diego San Francisco San Joequin San Luis Obispo Sen Mateo Santa Barbara Santa Clara Santo Cnrz Sh$ta+ Sierra Sisldyou Soleno+ Sonomo Starnislnus Sutter Tehama Tdnity Tularc Tuolumne + Venture Yolo Yuba

$1107tt7t $401 $26t43 $23882 $63897 s3722243 $3653 $7737959 - $799687 539571 t9140 0 2628 00 0 0 t6512 NA NA NA

553407 276 3532 4254 282 545063 1943530 0 16000 hll Inll 530000 5000 lp92ft0 87854 0 76585

738tt0 0 1010 00 128413 0 609457 NAOO565J63 0 0 00 0 o s6sJ63 000

8264594 22926 35218 - 85594 530000 78845 751201r 382674 728255 286090 490257 0 0 00 0 0 490JS7 NA NA NA

2196669 1350 15190 475 762871 385 1416J98 69300 262901 66t232 123343 38712 284 1000 1785689 - 4723304 212771 65582t 56000

442606 300 3goo 438506 1270989 ln 13 17988 894 I1538 282664 265722 592183 NA 70356 NA 11rtJ80 93 3177 1968 740 55000 11577 1045725 000

693029 0 1160 00 0 7647 689J22 00063etIt2 4577 16709 11479 5276 1005297 7685 52476t9 52447 l610 70940

Il69J3o 0 2000 1000 64000 328751 - 173579 163902 8ampI523 5380 8972 I11530 7$7gt NA NA NA 3102 0 4721 0 Inlt 33000 0 3339t1 NA NA NA

79102000 64000 207596 32999404 45t3lr000 - 5096000 1100000 0 6950 100 356 NA NA 1089J75 NA NA NA 27t62O2 NA 14676 18564 6296 738352 8550 1999764 NA NA NA

496712 0 4000 000 0 492712 000 r026566 0 5633 135 72732 17185 1168 989713 1569651 L0230 21o42 - 153tJ79 N 204500 NiA

335715 14000 In 15 In 15 In 15 In 15 3358 3r8J57 NA NA NA 454704 1265 453439

3133088 4000 00 634136 0 2494952 NA 5296t6 30000 1107933 0 5000 6275 500 0 55856 1028J02 33300 1559t57 0 2660 5600 242 0 4003 1547J52 NA NA NA

I7936109 30163 82582 1346380 126322 16J50562 5l1586 1788139 922124 3J10417 20593 17414 30379 0 923717 o 27ltJt4 96994 0

463076 500 - 462576 41510 i 1304t6t6 23687 10242 1030 217142 4031813 6434 875u7t 1474064 et3282 In 15 In 15 In 15 In 15 3153580 82336 6037J66 206204 8t6704 650193

5581t0 - 4000 144000 4100 4060t0 NA NA NA tJ78670 95000 165000 3I000 1437600 - 6650070 303082

13574456 NA 29495 77565 13lB75 NA 13J35421 25775s 794180 6t22889 0 2207 4107 0 0 o 68t6675 0 0 0 4J4tgtt 28000 - 43149tt NA 82009 NA 3J71858 0 11538 0 20430 0 53206 32866t4 37595 NA NA t394212 0 0 3375000 50000 2450000 o 2slg2l2 350330 4J99t12 -16060 10420 NA 19862 I104515 196287 30947t8 NA L92654 83420

149646U 0 13891 91925 4944 5433580 390050 9030J78 606909 221796 825991 r896883 0 In 15 In 15 In 15 5I9545 35320 1342017 248498 1999862 58444 3100 000 8000 360588 109 1562521 NA 84006 NA

30r004 1400 3917 0 0 29000 0 266687 3000 0 0 1l48924 0 8475 0 In lt 2532 0 lo37gr7 NA 50000 02e12$$ 121000 10325 53289 Intl 95936 31562 19ooJo7 NA 193745 4604198 0 28714 62520 NA 120000 - 4392964 306tJ84 5000 4000 l3t2E 398260 - 2U7196 - taotgi 1083159 0 4601 2500 0 0 5683 1070J75 - I10428

681744 6000 98000 - 577744 00 0 1t7193 0 738 r55 5s NA 272 tt403l NA NA NA

2t36096 0 6678 500 1000 65230 2J626t8 NA 271888 NA 5947fiI 0 2015 00 0 9988 582760 00 0

61t3500 0J Orttv 8000 133I500 50000 4J94000 1063t52 - 892 17988 In 12 539875 10511 4944E6 27961 656565 o 5ooo 300 3000 132000 o 516J65 NA NA NA

Totals $27511J94 $540410 $829775 $3954410 fi726626 $33834123 $34541975 3200644075 S2552546 $15024995 $3845714

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FI-IRNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - No Response to This Item 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessorRecorder County AssessorRecorderClerk

Page 2

A Report on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE B

AB E18 FUNDS

Contract with Dept of

Finance (t)

Amount of funds Allocated

(2)

Utilization of Funds

Emnlovees Emuloveei Equipment Contractoro (specify)

X Professional Serviceseda Alam Yes $2152429 X e Alpin No

x x x dor Ame Yes 80865x X x x e Butt Yes 362718

109897 x Calaveras Yes X x x x Colusa Yes 53957 x x x X OilRefineryAppealsConsultants Contra Costa Yes 2022000 x

Overtime for Permanent EmPloYeesDel Norte Yes 36203 El Dorado No x Fresno Yes 596024 X

59000 x xGlerur Yes xHrmrboldt Yes 210806 x Imperial No Inyo No

Yes I21 1318 x x xKern+ X x x x Kings Yes 139653

Leke Lassen Yes 54699 x

X X X APPraisalClericalStaffLos Angeles Yes 13451670 x xxx Mrdere Yes 212991 Marin+ No Mariposa + No

x x x Mendocino Yes 160435

Merced No Modoc No x x Mono Yes 45518 Monterey No

265817 x xNapa Yes x x Nevada Yes 234292 Orange No

Clerk of Board Auditor Tax Collector x x Placer Yes 315000 x 80000 x X Door-to-Door Field Inspection Project

Plumas Yes x x x Riverside Yes 2369000 x x x Software Fumiture SuPPlies

Secramento Yes 1554243 x x Training amp Office EquiPment

Sen Benito Yes 90408 x 2[39938 x Auditoi Tax Collector Clerk of Board

San Bernardino Yes x x x San Diego Ycs 5413943 X 3332230 x x x Sen Francisco + Yes xSan Joaquin Yes 818686 X

Yes 736288 x x xSan Luis Obispo x x x San Mateo Yes 2201000x x x Santa Barbera Yes 895894 x

x X Unclassified EmPloYees Santa Clara Yes 2818806

Yes x xSanta Cruz 565000Yes X xShasta + 342399 x x Sierra Yes 7383

Siskiyou No x x Solano + Yes 469207 x xSonoma Yes 1035049

X X Two ClerksStanislaus Yes 866155

x xx Sutter Yes 147436 74000 x X Software amp Vehicle

Tehama Yes Trinity No xxx Tulare Yes 501902

Tuolumne + No xx Ventura Yes 1477800 278309 X X Vehicles

Yolo Ycs 88968 x Yuba Yes

23 4l 23 l3Totals 44 Yes 13 No S50078336 23

OF FTJRNISHED DATA ONLYTHESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMIVTARY - = No Response to This Item Ne = Noi Available or Not Applicable 0 Zsro

r 1993-94 dtrn Jata providea foitggO-qZ + 1995-96 data]o daa provided for 1996-97

+-bounty AisessorRecorder County AssessorRecorderClerk

Page 3

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE C

AB 8T8 POSITIONS (In Person Years)

PERMANENT POSITIONS TEMPORARY POSITIONS

Other Cerffied Aooraisers Other Certified Appraisers -Teaf-ifitrsffiffi Tcch amp TOTAL AdmtuL Drafting Tech amp AdmLL ffiDrafting Mgnt Property Property Mapping Pro Clerical Mgnt Property Property Mepping Pro Clerical STAFF

I

20Alameda i 4 3 0 Alpine

i - 05 25 Amador 4 1000 5Butte

05 0 05 2 Calaveras l 0 d d ori d 075Colusr r 058 0 0 0

t2_ 0000 E2Contra Costa ii I 0 Del Norte 0El Dorado

0 3 0 IFresno 50 irii 0 Glenn 5 Humbotdt ii i i 0 lmperial 0Inyo 00 0 0 4 d l9 Kern+ I Kings 00 I 0

- 0 Lake 15 Lessen 0l 0 05 5003 01 t2 2E9 [os Angeles a

Madera I - 0 Marin+ 0 Mariposa +

025 02sMendocino 0Merced 0 Modoc 0 Mono 0 Monterey 0 Napa

183 Nevada 0Orenge -1 l 0PIacer -1 I Plurnas 0 00012 6 Rivercide 159 t00 00098 188 Secramento 7l I

0 I$an Benito 01 3 4 0 Il 0 l8San Bernardino

12 0020 49San Diego 2t0 2 3 20ll ISan Francisco 0 00064 136San Joaquin 34

0 13Sen Luis Obispo 00 7 2022t 4-29 16 San Mateo 1n 2 l0 Santa Barbara L 2 0100

2051 27 Santa Clara 00 0 l8 _ 22501 73$anta Cruz t

Shesta + I l 0 Sierra 0 Siskiyou 0 4Solano + 20 15 125 Sonoma 52

4 45231 l5 $tanislsus 4Sutter ll0 I l-i LtTehama l9 0Trinity

2 l0l0 4 Tulare 0Tuohmute + i 25Ventura 1ii 0 3 Yolo i 0 Yuba

285 l12 9378 345 55 3477 613 6E243 Totels 0 22358 8r5

THESE TOTALS ARE INCOMPLETE AID REPRESENT A S1JMMARY OF FIRNISHE_D DATA ONLY NA = Not Available or Not Applicable 0 = Zerc - No Response to This Item

lgg3-94 data no daaprovided foi-1996-97 1995-96 data nodatapro-vided for 1996-97 + bountyAssessorRecorder CountyAssessorRecorderClerk

Page 4

I

I

I A Report on Budgets Wotftloads and Assessment Appeal Activities 199697

TABLE D

BI]DGETED PERMAITETT POSITIONS fln Person YesE)

olo oo

Change Change Agressor CertifiedAppralscrs Computcr Other 96-97 9t96 From 94-95 From amp Other Effi Dmfting Andysts Teclu amp All TOTAL Total 95-96 Total 94-95

Mamgers Pruperty Property Mapping etc Pro Clericd STAFF Sttff to 96-97 Stalt to 95-96(rt E) G) 4) (s) (O O G) (e (10) (11) (12)

95227 6 212 62 t70 170 Ooo 18308 -7ooAlameda Alplne r00 0 0l 02 2 Ooo 2 0oo

Amedor 321 I 00 25 95 966 -2oo 95 7oo -2oo Buite 4142 3 r0 t7 4l 42 38 Lloo

Cdaveras 3405 15 05 0 4 r35 135 0oo 155 -l3oo

Colusa t3t I 03 110 l0 0oo 10 0oo

Contra Costa e5014 5 l4 45 12t 125 2oo 126 0 Del Nortr 171 05 0 05 29 9 0oo 9 0oo

El Dorado 3162 3 t2 936 36 0oo 46 22oo Ooo 128 0oo Fresno 441 14 8 l3 57 12t 128

Gleml 330 0 40 010 l0 0oo

Humboldt 3103 I 02 t2 3l 31 Ooo 3l Ooo

n 0oo Impcrirl 783 00 823 23 Ooo 13 I I 0oo Inyo 721 I 00 51r I I 0oo

Ooo Kern 53813 5 ll 31 94 94 Ono 94 Ooo 20 Ooo Kings 273 I 00 720 20

Llker + x82 I 02 621 21 0oo 75 0oo Lssscn 230 I 10 05 75 75 Ooo

l7oo Los Angeles 52 271 106 37 66 49 558 1239 1239 Ooo 1485 0oo Madera 314X 3 00 t0 s2 32 0oo 32

I lolo Mlrin+ 225 22 6 3 375 22 6l 595 loo 535 l8oo Mariposa+ 230 00 410 13 -23oo ll

Ooa 22 0oo Mendocino 392 0l 622 22 Merced 873 02 829 27 7oo 3l -L3oo

Modoc 22I 00 28 I 0 8 0oo

ll 9oo Mono 161 00 312 12 Ooo 0no 49 2oo Monterey 3177 00 20 4t 48 -loo 225 0oo Nape 373 35 00 55 2225 725

Nevada 112 I 4 l0 13 34 32 60o 32 Ooo

14 4oo 305 Orange 58448 15 r 0 r33 300 288 60o

5204 4 26 265 675 65 4oo 65 0ooPlacer 221 I 00 2S 8 0olo I 0oPlumas 32oo 165 l8oo Rivcrside t2 78 l5 7 l0 23 33 17t 135

135 loo 150 Sacramento 85118 5 50 49 136 l0oo 0oo l 0oo San Benlto 14l I 00 512 L2

153 0oo lsX loo San Beruardino r0 60 l0 7 219 45 153 0oo San lliego 1l 69 3l 26 l0 33 99 219 279 0oo 279

0oo 107 Ono San Francisco 73120 t 10 4t 107 107 76 3oo SrnJoaquin 5267 5 47 24 7t 78 0oo

loo San Luis Obispo 8 225 45 3 a2 27 67 58 -loo 67 -4oo 108 4oo San Mqteo 54t14 2 027 17 lo7 ll2

74 -9oo 698 60o Santa Berbtre 9255 4 80 15 67 72 -2oo Senta C-lara ll 44 7 74 r00 243 245 Ooo 250

Santa Cnrz 592 2 03 l0 3l 3l Ooo 318 3Yo

3154 22 00 t4 3t2 402 -5oo 4O2 0ooShastri + 1180 02 00 27 51 57 Ooo 57 OooSierra 2l Ooo 21 0oo Siskiyou 361 3 00 821

Sokno 3145 4 00 935 43 -l9oo 44 -2oo

Sonoma 521 7 6 20 25ffi 55 2oo 56 -zYo1 Stanlslaus 3276 20 15 5s 55 Ooo 55 0oo

-l0oo $oaSutter 763 I 00 719 2L 21 341 I l0 5t5 15 Ooo l5 OooTehama 170 I 00 04 4 OooTrfnfty

Tulare 2237 3 t7 l0 s3 53 Ooo 53 OVo

Tuolurme 341 I 00 312 12 Ooo 135 -l lolo96 l0ooVenfirra 34413 t3 t4 28 106 106 Ooo

25 -8ooYolo 362 I 00 t2 24 73 4oo

342 I 00 55 1S5 155 Ooo 155 OooYuba

1525 ZZl25 179I45 45t57 454806 loo 4827-1 Totslr 28725 14113 497 2249

THEsE TOTALS ARE INCOMPLETE AIID REPRESENT A SIIMMARY oF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zeto - = No Response to This Itern

l9g3-94 data no data provided for 1996-97 1995-96 dala no data provided for 199697 + County AssessorRecprder County AssessorRecorderClffk

Page 5

A Report on Budgets WorkloadS and Assessment Appeal Activities 1996-97

TABLE E

BUIGETEI TEMPORARY POSITIONS (In Person Ycars)

Business

Real Property Appmisers-- - (I)

Property Auditor-

Appraisers - - (2)

Drafting Mapping

(3)

Other TechnicaU Professional Clerical

(4) (s) TOTAL

(6)

Alameda 0

Alpine Amador

00

Butte 0

Caleveras Colusa i Contra Costa

0

000 34

00

34

DeI Norte 0

El Doredo Fresno 06

0 6

Glenn Humholdt Imperial Inyo Kern+

0 0

0

0 0 00

15 052

015

0520 0

KingsLlke + Lassen 0

00

05

[-os furgeles Madera

0 0

0 033

Marin + Meriposa + Mendocino

0I0

Merced 0

Modoc 0

Mono 0

Monterey Napa Nevada 05 0 05

0 0I

0renge Placer

0 0

Plumas 0

Riverside Sacramento 0 0 t

0 I3

San Benito 0

$an Bernardino 0

San Diego San Francisco + 0 0

0 0

San Joaquin San lxris Obispo Sen Mateo

0 0 0

2I 2

6 I)

Sente Barbara Santa Clara 0 r2d

0 I23t

Santa Cruz 0

Sheste + 0

Sierra 0

$iskiyou Solano +

0 037 037 0

Sonoma 0

Stanisleus 0

Sutter 0

Tehema 0

Trinity Tularc

0 0

Tuolumne + 0

Venhre 0

Yolo 0

Yuba 0

Totels 05 4 318 33

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SIJMMARY OF FIJRNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This ltem

+ lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessoriRecorder CountyAssessorRecorderClerk

Page 6

SECTIOT HI

LOCALROLL

WOreOAD STATISTICS

I

i

i

l

i

i

i

I

i

i

I

i

i i

l I

i

i

I I

I

i

I

I

I

i

I

I

l i

i

I

I

i

I

I

i

I

I

i

I

i

I

I

i

i

i

i

i

I

i

I

i

A Rcport on Budgets Workloads and Asscssment Appeal Activities 199647

TABLE F

LOCAL ROLL VALUE ANI STATISTICS

Section 601 Roll o

Fdl Value in 000s

(r

Full Velue in 000s

ROLL VALUE in 000s Unitr (in 000s)

(7) (8)

Alamede Alpine

Amador

s76677625 191616

2115674

$7241330 23060 82771

36691 $25691MNA NA

21197 $2049546

Butte Calaveres Colusa t Contre Costa Del Norte El lloredo Fresno Glenn Humboldt Imperil Inyo Kern + Kings Lake Lassen Los Angcles Madere Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nape Nevada 0range Placcr

8800752 27322L5 L477214

66302789 918238

10318447 29749673

1358042 5398459 5045990 2243174

34855672 3910049 3038166 1239884

474278295 5279262

22961908 106521I 4656M2 7736518

628164 L672427

20605861 9274269 6483741

165537053 L7280657

440314 55937

106309 2939474

43M2 247W|

L726503 57894

423101 630814

41u2 1692227

164653 274955 11196I

31411238 190234 945534 38530

207451 M0457 21591

224948 1102592

394734 207245

11923012 617222

2023 s334NA NA

30745 sl090l932 fi17275

6624 s161931298 $8110221071 s288035243 $1475643399 $954351276 $16602

27322 NA5475 $73I

NA1864 $44565NA s101492

3718 NA9950 $866495I144 91437121500 $74935NA NA940 $5341

L542NA NANA NA

3303 s173752 86205 $432352813592 $848295

Plumas Riverside Sacramcnto San Bcnito San Bcrnardino San Diego Sen Francisco + San Joequin San llis Obispo San Mateo Senta Barbara Sente Clare Santa Cruz Shasta Sierrr Siskiyou Soleno + Sonome Stenishus Suttcr Tehama Trinity Tulare Tuolumne + Venture Yolo Yuba

L922301 71274926 51044181 2550542

69606259 142356634 52146583 2266736L 18078310 53179785 24529686

109303350 14957993 7907321

320803 2165288

18146030 27703602 17298926 3584025 2M4O76

629245 12882823 3203189

43855746 7773077

105851

51425 2796593 3180992

I14782 4905636 7289569 5230019 1575551

503719 6655948 1567758

13806407 578699 422812 38548

187531 743418

1147342 873460 365004

80085 34144

639812 I14290

2258372 527460 136013

76688 $734938017 $9138421699 $99584

784U s760643 63390 $28261858600 $231568

17269 $68293613480 s393240 20705 $151248310526 fi729682333tr $45751054086 $21749171 s269679536 s2725

1875 $543165568 NA

12996 NA19394 s2922782656 9433773936 $432741 $7910

16479 $42601737489 s26192

NA NA4880 $17301808 $30029

Totels sL777471406 sl19854185 $1897325591 ltiitl 780891 s26220527

THESE TOTALS ARE INCOMPLETE AID REPRESENT A STIMMARY OF FIJRNISHED DATA ONLY

NA = Not Available or Not Applicable 0 Zero - = No Response to This Itcm r+ 1993-94 data no data providea toijgge-gZ t 1995-96 data3o datl pryvided for 1996-97

CountyAssessorRecorderClerk +CountyAssessorRecorder

Page 7

A Report on Budgeb Worktoadq and Asscssutcnt Appeal Activities 1996-97

TABIJ G

IISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SEC[ RED ROLL)

Residential Conmrenchl Industrid

Alrrmeda Alpine

^AmadorButtc Calrveras Colusa r Contm Costa Ilel Norte El Dorado Fresmo + Glerur Iltmrboldt Impcrid Inyo Kern + KingsLrlc r Lassrn Loe Angeles Mrdcra Marln+ Marlposa + Mcndocfuro Merced Modoc Mono Montercy Napa Nevada Onnge Plrrcer Phmras Rlverslde Sacramento San Benlto San Bernardino San lllcgo San Frrnclsco $an Joaquln San Luts Oblspo San Mateo $anta Brrbsru Santa Clara Santa Cruz Shastr + Siera $isHyou Solano+ Sonomn Stanislaus Suttcr Tehrma Tftdty Tulare Tuohunne Ventun Yolo Yuba

Sforgte Multi- Vacant Vacant VacnntLand Total Improved Land Total Improved Land TotalFamily Famity

(8) (e) (r0)(1) (2) () (f) O) __ CI)-(O -313687 3346E 13277 360432 15600 1276 16876 6670 1743 9r413

NA NA NA 0 NA NA 0 00 08412237 28t 6678 19J03 574 lE3 757 39 45

0 0 0

14333 1876 9t10 26019 6ss 356 1011 42 6r It0 NA NA 0 NA NA 0 NA NA 0 NA

16322 2tt 546 8365 1089 9454 1683 755 2438 264720 7504 7631 354 4690 12675 490 186 676 367 43

55076 2031 19639 76746 1628 598 2226 422 413 835

16712 r9lJto 1055t 3926 985 4911 165158 9510 - 1581 00 0

E293 41032 2160 32E 2488 354 301 655 29713 3026 23682 955 25510 50147 2118 2283 4401 520 353 873

498 1673 9265 787 74 861 6E5 12 697 7094 I18420 274Jil 92a4 3131 I2335 2660 2822 51482 145495 10449

20771 783 2246 23tX 1266 3 1729 170 In 6 t70 17538 358 31046 E942 1973 658 2631 321446 8775 6U 2029 1l428 581 263 w 46 62 108

1661051 241582 2ol0255 t4112 1547 99589 37352 1176 49119 107622 NA NA ln20 NA NA In 20 NA NA In 20 NA

70672 5197 9147 ffizr6 2t57 525 3J12 576 134 7to NA NA NA 0 NA NA 0 NA NA O

20000 950 8640 29590 2000 415 2415 301 r24 425

NA NA NA 0 NA NA 0 NA NA O

IE59 34 823 2716 393 237 6e0 13 15 290 0 0

768 269 1037618 5319 6254 trl162 d45l 706 s157

26017 2065 1373 29455 1505 317 IS22 474 239 713

3451I 1L27 15017 50655 1t22 265 1387 223 214 437

627850 27222 17405 672477 24404 1968 26372 11219 950 12169I13974961- 2617- 18021 95601 2952 1288 424O 655 484

0 0 0

399650 7406 129303 536J59 lEl84 10159 28343 Ins In6 0

300983 19304 15815 336102 11583 2223 13806 3726 1967 5693

9875 357 [083 ll3l5 485 52 537 134 58 192

419249 2t505 90046 SI7800 l4lt0 9726 23906 5628 6E96 12524

6L5292 43699 47773 70664 17192 3665 20857 7111 2893 10004

r55t96 15837 In 3 15837 2655 In 3 2655 113718 35310 6168 I l9ol2 8560 8039 1316rr 6415 1228 7643 ltg4 1077 2971

767t9 4008 14061 94t5t 5626 1227 68Si E65 307 lrl72 17425 11692 7895 193t12 6572 32W 9862 3047 1974 5021

102500 4600 tt60 90600 7100 4to0 5060 1150 360 1510

375445 19995 E697 404F7 1a334 284 1261t 6413 l9O 6603

63573 4201 8503 16279 3022 497 3519 569 133 7W 47140 2030 1191 61087 3452 1272 4724 323 157 6t0 1615 24 928 27 102 26 r28 37441

306E5 t45 In l 31530 2671 Lt 5 2611 740 In 8 740

95026 3460 5872 104J58 2il3 Et8 3611 t45 700 I54S

ll9t73 5735 4317 129125 4278 827 $105 1519 495 2114 1536 In 6 1fI692170 5528 3934 101632 4914 1227 6141

16770 1532 1544 19846 E50 186 1036 390 t47 537

16762 1859 t197 26tlt 952 256 r208 n9 E3 36i2

5150 4ll 5422 10983 478 6t s39 19 l0 2

90781 2t65 In 12 93646 5122 In 5 s122 999 In 8 999

21538 926 7468 29932 9t7 193 lrl0 51 42 93

1E7644 7035 10748 2t547 5531 7t6 5J17 3439 1210 4649

31to 235 2295 36Jro 1910 510 2r4fA 720 3lo 1030

u-r84 2082 1999 15265 2102 423 2515 294 316 610

Totrls 7204E51 584543 867671 8657065 330287 73066 4l33ll t 13349 41306 154655

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTIRNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - = No Response to This Item

rree3e4trjf^Hx1flhff uLlfrf1ffiftfijlrorlee6-e7

Page t

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Rural Miscellaneous Non-Restncted Secured on

Non- Possessory Gasamp Imps Irrigated Irrigated Restricted Vacant Other Total Interests Mineral Other Total (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21)

Alameda Alpinebull

NIA NIA NIA NIA NIA NIA 3921 0 4 4 NIA NIA NIA NIA NIA NIA 0 0 0 NIA 0

middot--middotgtmiddotmiddot

Amador 76 742 170 988 17 148 165 middot--middotgtmiddotgtgt

Butte 0 0 Calaveras 5014 NIA NIA 1382 5183 0 11579 NIA 1216 1999 3215 Colusabull NIA NIA NIA 712 NIA NIA 712 0 202 NIA 202 Contra Costa 1231 698 613 472 1 3015 779 215 994 Del Norte 207 0 0 710 0 0 917 0 437 388 825 El Dorado 1058 1279 2337 1424 15 19159 20598 Fremo+ 8575 NIA 1928 14298 1802 NIA 26603 4 392 0 396 t bull+~~t~~ Glenn 0 0 Humboldt 8280 NIA NIA 7601 5857 0 21738 0 734 374 1108 Imperial Inyo Kem+

5757 2678 - 17660 6 26101 26 700 726 NIA 46 1264 NA 4329 51 5690 In 1 5 etc 519 467 986 207 4910 4099 11432 15290 l322 37260 NIA 3328 NIA 3328

Kings 1148 NIA NIA NIA NIA NIA 1148 0 97 12310 12407 Lake+ 373 2180 342 2895 0 29 123 152 Lassen 1043 In 15 In 15 2539 7632 In 15 11214 0 75 37 112 Los Angeles Madera Marin+ Mariposa+ Mendocino

- 63002 410 63412 10492 2348 17419 30259 NIA NIA NIA 4006 NIA NIA 4006 225 270 44282 44777

5 0 216 493 0 98 812 0 0 383 383 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0

3450 1000 7630 9750 810 0 22640 0 0 70 70 li~lil Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Rivenide

NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0 1673 657 1889 553 65 0 4837 0 0 19105 19105

0 0 1787 2082 3374 859 8102 2 292 6694 6988

251 501 In 12 625 3682 6940 11999 0 0 1393 1393 0 0 0 382 0 0 382 0 0 0 0

3310 210 3520 575 361 35518 36454 84 0 0 1122 0 82 1288 0 85 6581 6666

0 0 6847 Inll Inll 2238 467 9552 - 50811 50811

ifl bullbull ~J~ t bullbullbull 2~~n

lllibull Sacramento San Benito

5547 1004 Inl2 1510 In 11 0 8061 137 129 14154 14420 2142 In 11 Inll 2281 168 0 4591 0 10 0 10 middotmiddotmiddotmiddotimiddotmiddott~i~I

San Bernardino 1270 199 734 99230 101433 8545 433 1075 10053 t~Usect San Diego 270 2574 12313 1409 1965 483 19014 3727 171 62143 66041 rrn~~t~9= San Francisco + 0 0 San Joaquin San Luis Obispo San Mateo

149 4531 402 6834 262 12178 28 94 283 405 940 NIA NIA 3791 10393 1520 16644 1066 218 6659 7943 173 162 163 705 547 638 2388 5 3 3117 3125 11~111bull

Santa Barbara Santa Oara Santa Cniz Shasta+

2000 2000 2500 2200 NI A NI A 8700 225 380 194 799 4408 0 0 3200 305 7913 0 23 15 38

250 614 826 5116 6 6812 29 4105 4134 4113 NIA NIA 2361 3715 NIA 10189 10 102 12020 12132

fftH0$~~ 1111m

Sierra 193 0 0 467 24 0 684 172 280 51 503 Siskiyou In 12 6535 In 12 2886 In 12 In 12 9421 0 0 211 211 Solano+ 76 757 561 2022 93 3509 5 237 7445 7687 Sonoma Stanislaus Sutter

3127 758 4383 2413 57 0 10738 0 191 11542 11733 1110 909 36 7566 84 4395 14100 0 807 807

0 3843 258 0 0 2197 6298 0 236 354 590 11111111 Tehama In 12 1427 1646 4090 791 503 8457 0 72 0 72 t2ttt~~~~n Trinity Tulare

0 0 0 882 0 0 882 0 0 12 12 21072 In 11 In 11 In 11 In 11 In 11 21072 347 In 20 6739 7086 lijtijmiddot]i~~

Tuolumne+ Ventura Yolo

106 132 2510 1275 0 0 4023 672 301 1358 2331 NIA 1894 1972 1496 805 NIA 6167 NIA 878 7402 8280

1750 lnll In 11 3325 - 1550 6625 0 156 156

1nnrn~1~JM

middot -middotmiddotism Yuba

Totals

NIA 3370 1610 157 110 0 5247 0 445 0 445

91274 41752 57500 116692 250303 20372 577893 27661 15614 357862 401137

middotmiddotmiddot~$~~middot jij~j~if~$~~

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

bullbull 1993-94 data~ no data provided for 1996-97 bull 1995-96 data no data provided for 1996-97 + County AssessorReclgtrder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page9

Alameda Alpine Amador Butte Calaveras Colusa Contra Costa Del Norte El Dorado Fresno+ Glenn Humboldt Imperial Inyo Kem+ Kings Lake+ Lassen Los Angeles Madera Marin+ Mariposa+ Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Riverside Sacramento San Benito San Bernardino San Diego San Francisco+ San Joaquin San Luis Obispo San Mateo Santa Barbara Santa Clara Santa Cruz Shasta+ Sierra Siskiyou Solano+ Sonoma Stanislaus Sutter Tehama Trinity Tulare Tuolumne+ Ventura Yolo Yuba

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (UNSECURED ROLL)

Personal Unsecured Manu-Property Possessory factured

Aircraft Boats amp Fixtures Interests Homes W~~r~Q ~Q 00) UN~jtD 111 (23) (24) (25) (26) (27)

880 14483 31667 4230 708 268 1396 NIA 53632 0 15 64 139 8 226

70 954 1536 105 7 155 0 65 2892 265 3064 3532 276 1720 8857

66 1473 767 80 NIA NIA 3 80 2469 ii~l~ll 136 773 1150 67 NIA NIA NIA NIA 2126 585 28161 20920 2169 3230 484 10 55559

36 495 480 361 0 2 0 22 1396 339 4449 4021 209 1011 541 50 10620 681 11333 29883 1056 8 542 616 44119 138 444 1052 148 1782 153 4657 3560 806 0 451 698 40 10365 169 1639 2897 634 0 729 163 bull 6231 92 547 917 276 0 NIA NIA 0 1832

993 3956 17783 580 NIA 1700 NIA 0 25012 128 2030 NIA 206 1000 216 NIA 3181 6761 130 6761 1372 145 191 8599 44 560 396 300 In 28 107 169 1576

4409 57715 250006 100 16905 100 12895 0 342130 111~bull 133 1983 2634 228 518 170 NIA 0 5666 (tt)~flW 205 2235 10955 953 0 37 NIA 96 14481

48 470 418 375 105 17 5 76 1514 179 2254 7771 486 0 79 190 40 10999 1111111 221 1503 3787 329 1812 7652 i)t~aJ~lt

35 333 323 269 0 78 9 0 1047 31 237 450 51 933 1702

356 6843 12588 1658 403 21848 271 1931 3521 268 16 NIA 3 6010 11bull 235 2614 7760 361 1947 0 170 0 13087 935 29663 64645 2248 0 In 25 43842 8208 149541 389 6225 7265 324 1161 360 0 0 15724 66 1416 850 2332

1437 3638 27337 NIA NIA 42 32454 616 17420 55443 1879 0 957 2216 0 78531 222 668 1420 59 In 25 In 25 0 0 2369

1631 14891 36507 0 12620 1492 0 0 67141 2145 14694 53088 0 0 445 4436 0 74808

2045 45382 2923 53 1704 52107 337 10267 11914 447 NIA 142 NIA 0 23107 445 8698 NIA 0 0 NIA 14616 23759 ltlt=nnu~taiw 421 4321 13781 373 0 13 992 0 19901 536 6516 13926 2168 In 26 202 269 138 23755

1266 9454 59543 2115 7129 317 4238 0 84062 ~~iiil 287 2758 5800 1247 23 10115 285 5757 4667 1340 0 NIA NIA 0 12049

6 177 189 1134 0 41 1547 125 788 1523 622 0 500 233 0 3791 iill11 186 3533 5144 239 826 151 10079 tl)~MOW 880 11112 10823 620 0 493 0 0 23928 275 5515 14095 576 4710 2733 NIA NIA 27904 middotmiddot 1[~11 175 3203 2316 92 16 148 314 355 6619

96 1508 NIA 132 In 1 289 10 2235 4270 51 1340 611 1041 0 0 0 0 3043 t)imiddotiimiddotit~fli

501 5869 11764 736 NIA 134 NIA NIA 19004 196 1797 1339 458 0 31 0 0 3821 843 17675 28152 NIA NIA NIA NIA NIA 46670 174 1364 4730 150 859 126 456 0 7859 120 2269 l047 168 0 60 0 82 3746 ~11111

_ middot middotmiddot

Totals 25674 358493 905061 38355 51373 19299 75558 30413 1504226 nmn~~~~w

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1993middot94 data~ no data provided for 1996-97 1995-96 data~ no data provided for 1996-97 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page 10

A Report on Budgas Wo(kloads and Assessmeuroilt Appeuroal Activitieuros 1996-97

TABLE H

REAL PROPERTY WORKLOAD DATA (Sce Table O forWortloadStelf Comprrirons)

Trrnsfcrs New Constnrction Jurisdiclions Total Ncw Lonstmction

$ingIe AII Issuing Buttdlng Assessnrents Illscovertd Famtly Other Totrl Building Pcrmits Resultlng Without

Transfers Transfers Trursfers Pcrmlts Received Fnim Permits Permits (r) (2) (3) (4) (s) (o o)

Ahmedr NA NA 27Jss 15 t728 Alpine NA NA 0 I l5 NA 4 Arnador 645 326 97t 7 1280 964 5 Butte 4606 1479 60t5 2080 1083 155

Cdrveras 739 1125 1t64 2 1001 789 NA Colusr 4t2 519 1001 3 1904 ll l3 240 Contre Costr 4823 141 25564 I5 24958 17771 2541 Dcl Norte 1161 388 13g 2 9ll 867 363 El Doredo 2739 5191 7930 3 5187 2555 50

Frerno 14357 2fi4 r6mr l6 I1066 6713 NA Glenn 537 s37 3 8t9 Huurboldt NA 1795 lJes 8 3559 1387 194

Imperirl 1575 2237 3flf 5 2278 1972 73 Inyo 231 299 Ii0 3 NA 259 NA Kem+ 9344 I1053 10397 9 18500 7191 728 Klngs 1780 898 2679 5 NA 1122 NA I-oampe rr NA 3847 3t47 3 26676 NA NA LrSen 515 525 1141 2 1102 804 32 Los Angclcs t52740 40655 r93J9s t9 253656 90400 NA Madere NA 2808 2t0t 6 NA 1t63 NA

gg7l Marfu+ 3281 452 3733 t2 3545 0

Marposa + NA 499 499 I 714 0 25

Mendocino 3600 2050 s6g) 4 3000 1600 150

Merecd ln2 4397 4397 7 NA ln7 6793 Modoc r97 684 ttl 2 361 150 2l Mono 767 757 7 I136 256 LZ

Montcrey 393 In l 73e l3 NA 1905 NA Nape 0 6 1432 hlevrda 304 219 3364 3 3649 2255 100

Orange 54211 7558 61t29 32 33068 28520 0

Ptrrcer 568 2S08 819S 7 10396 4117 0

Plumrs 0 2

Rivenlde 48516 103t3 stt99 25 16I53 1206 NA Sacramento 22895 1771 2+66t I 34077 7445 100

Srn Benlto 1400 Inl lfixl 3 731 7I0 390

Srn Bcrnardino 377 30654 6t121 24 27392 130I3 300 San lliego 56954 8440 99t49 l9 10700 l8l8l ll6 San Frenclsco+ 3737 4357 we4 I 5409 1079 SrnJorquin 9729 8584 1ur3 I 12681 6457 2549 Str Lrft Obispo 6610 2203 Itl3 I 9642 NA NiA San Mrtco 9132 l6l I 10743 23 25099 7532 0

SrntrBerbsre 500 4190 500 4690 6 6715 3200 Santa Clara 23958 3255 2t424 17 19542 7321 0

Srntr Cruz 5349 1718 7Mj 5 4766 1433 76

Shlsts + NIA 5906 5905 4 4890 1649 15

Sierra r54 305 459 I tgz t44 26

$isldyou 526 3549 4175 6 1707 1450 50

Sohno + 6716 799 7515 I 2650 l2l t Sonoma 0 l0 7625 0

Stanisllus 1309 3087 16186 l0 9675 3153 229 Sutter 1377 415 1792 3 x200 1023 92

Tehama NA 2296 23e6 4 1958 1370 98 6 Tftilty 202 328 530 7 487 285

Tulnre In2 8509 8509 9 NA 6000 NA Tuohmrne 92t 618 1546 2 1892 864 100

Venhrn 14283 1t52 r613s It I1365 2267 50 Yolo 2300 350 2550 5 5500 1700 l0 Yubn 650 502 I152 5 175 745

Totels 553493 198317 823520 520 624608 305071 18s56

THESE TOTAIJ ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTJRNISIIED DATA ONLY NA = Not Availahle or Not Applicable 0 fio - = No Resporue to This Item

199394 data no data providedfor 1996-97 | 1995-96 dat4 no data provided for 1996-97 + Corurty AssessorReoorampr CountyAssessorRecorderCleurork

Page l1

A Report on Budgets Workloads and Assessmerrt Appeal Activities 1996-97

TABLE H (CONTINUED)

REAL PROPERTY WORKLOAI DATA (See Table 0 for lVorkloadStalf Comprrisons)

Tsruaver Relief Miscellrneous

Ner Affected by Alfectcd by 6090110 GovL thnt is

Misfortune Emlnent CIiims oilamp Owned annually Appealed Property Subdivislon Roll Corrections Calsmi$ Ilomdn Filed Gas Restricted Prop valued Properfies Splits Lots

(t) (e) (10)

Alamedr 5I In 10 62 5031 320 13348 845 3968 14274

I Alplne r ll 9 I I 59 NA54 104 35 632 Amrdor 6 5 76t 15

0 I l6 -8 2065Buttc 102 t47 295 1542Celevcms 46 0 2 0 1382 NA NA l8

NA NA NA 202 0 l6 178 164 176Colusq 258 5215 21345Contrc Costa 31 t2 80 455 207 336 2145

Del Norte 74 0 4 0 709 ll o l0 146 17 498

0 I 0 1275 105 0 389 164 888 2763EI llorado 83 1l NA 3431 2051 8829 Fresno 0 4l 34 45 14679 84

422Glenn 103 14 022 43 7601 29 825 309 185 227 1714Humboldt

Impedel t2 00 0 060 25r 167 430NA t l5 157 Inyo 2 030 NA NiA 1122 NA

500 2500 I1000 Kerrr+ NA NA 150 3328 2500 200 NA NA 68 774 NA 445 Ktngs 8 0 193 97 NA NA NA

NA NA NA Lrkeuro NA + 3 52 6 422 Lrssen I 00 75 2519 37 0

Loc fuigeles 23109 70 301I 1438 40 3700 I1E00 5I61 6344 I170806S 245 649 3010 Msderr l0 24 49 4019 13 NA

l3t 0 s05 20 0 790 125 159 4656Marln+ 46 0 48 00 11 NA NA NA 0 278 - 235Meriposa+ 35 04 9870 42 0 400 50 I150Mendocino

2046 Merccd 42 NA O 472 970 0 145 Modoc 33 07 55350 1438 l7

87 l5 I 1321Mono t53 4386 Monterey 120 NA 122 41 295 3 57 325

Nepa I 020 65 57 - 1978401 89 2723 Nevrde 80 220 000 525

165 5611 2282Orurge 82 26 563 361 210 12601 871 5855 Phcer 7 056 l0 1122 25 0 231I 944 2577

Plumas 47 In 16 40131 Rivenide NA NA 163 2 2238 323 17600 9525

13833 Secramento 133 l0 85 129 1510 37 NA 6528 447 2346 735 323 San Bentto 4 0 3 l0 2281 t2 0 33 141

48435 San Berrrardlno 29 NA 107 7 734 1053 8345 8600 NA 3488 7927 58872 San Diego 29 45 383 0 1560 5l I 0 32649 2851

San Francisco + r33 0 ll 3ll 1527 361[NA 754 2036 t592 $anJoequin 210 NA 3l 94 5896 86 NA

NA 4584 Srn Luls Obispo r80 5 49 54 37t2 77 5r 823 l70 558 1145 1855 San Mrtco I16 I 300 3 720 315 120 3057

4766 Santa Barbnnr l9 0 lll 449 2128 72 1063 70 580 4734 3625 14325 Santa CIcm 7 5 310 20 3217 128 0 5296

23 822 132 3770 3374Smts Cnrx 102 NA NA Shrgta + 90 NA NA NA NA NA 53 NA 684

0 143 Sierra 42 0 0 0 467 lt 0 15 17 NA 86 125 420 SisHyou 50 0 7 0 2885 54 906 4297shySoleno 6 237 2025 88

Sonoma 199 NA NA I9r 2411 69 NA 796 1282

Stanislaus 225 0 l7 t 6837 217 0 NA 392 836 5681

Sutter 246 0 3 236 0 114 329 458 45 32 1286NA 189 97 559 Tchama NA NA NA 73 4090 l0 NA

t25Trhr$ 3 0 0 0 866 I 0 I z7 0NiA NA 1690 ll 50 5582 Tulare II 15 l3 12 14200 200

3 26 0 642 Tuolumne 78 0 0 1302 349 38 2340 2315 h16 6981 Venturs 1605 ll 265 1509 860Yolo l0 0 I 150 3325 35 0 100 750

Yuba 745 NA 0 NA 165 15 NA 52 214 1464

6598 1657 l228ll 10168 24361 I14587 46250 59058 444422 Totels 28515 247 THEsE TOTALS ARE INCOMPLETE AIID FSPRESENT A SLJMMARY OF FURNISHED DATA ONLY

NA = Not Available or Not Applicable 0fio - = No Resporueto This ltemLree3-e4ryJfftrfiL1ff -iampffi iffffiHdrorreee7

Page 12

A Report on Budgcts Workloads and Assessment Appcal Astiyities 1996-97

TABLE E (CONTINUED)

REAL PROPERTY WORKTOAI IATA (See Table O forWorHoedStalf Comparisons)

Single Femily

(te1

Multi Family

(zo)

Proposition I

-Commercisl Industrial Rural Others TOTAL (21) (22) (2s) (21 (2s)

No of Automrtic rygrrn_ooReducedAssmts Chenge Yes or If yesn196197 No ooin95195 In9697 No (26) AT (28) (2e)

Alameda Alpine Amedor Butte Cehveres Coluse Contra Costa Del Norte El Doredo Fresno + Glerur Hrunboldt Imperial Inyo Kern+ Kings Lakc t + Lrssen

69505 1820 50 0

616 l9 1320 126

450 44 l5 2

58171 679 I19 4

3778 90 15u7 892

196 t7 335 30134 tl

10480 ln21 62 20

NA NA il l3

661 397 r02 724t5 40981 t6 00 0 66 66 l4 4 l9l 6 850 443

193 hzt 85 4000 5724 15535 40 ll 223 1826 2594 2616

4 2 3t7 0 340 340 1134 ln21 102 145 50231 37836

24 220 L t7t 63 122 85 494 15012 19581 19717

1001 328 955 4879 23902 19634 610 700

30 6 l7l I 421 400 32 6 1249 I 1560 1328 16 27 754 t97 1139 1068

677 h21 n6 rt73 5224 l8 t2 105 6 23 223

NA NA NA NA 0 0 II t8 198 0 304 299

43 Yes 0oo No

48 No -171 Yes

-loo No 0oo No

37oo Yes 630o No -lYo No 18 Yes

-t5 No 5oo No

20oo No 60o No

54oo No 0oo No

Zio No

88oo

70oo

500

55oo

Los Angeles Medera Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nepe Neveda 0renge Placer Plumes Riverside Sacramento San Benito Sen Bernardino San Diego Srn Francisco + Srn Joequin San Luis Obtpo Sen Mateo Senta Barbara Srnte Clara Santa Cruz Shqsta + Sierra Siskiyou Solano + Sonoma Stanislaus Sutter Tehema Trinity Tulrre Tuohunne + Ventrre Yolo Yuba

307991 28703 ln24 ln24 16727 806

il5 0 410 5

ln24 In24 604 38

ln24 ln24 ln24 In24 ln24 lln24 4395 IM

30931 I 10597 15380 1686 ln24 ln24

167747 488 12l60l 1308

ln24 ln24 120543 846 157686 7390 21517 3389 44042 4685 8136 325

2875 689 18657 T3 63156 1310

7665 13t h24 ln24

68 0 h24 ln24 34352 285 15917 4t2 25595 104

1718 303 ln24 b 24 In 24 ln24 Iurt24 ln24 2360 7

6[617 818 6500 50 h 24 ln24

15095 12317 364105 78089 ln24 ln24 ln24 225 225 27

498 74 I t2 18118 18M9 5 0r 0 tzL 0

50 030 0 495 428 h24 h24 In24 5898 5t9E 4000

149 5 354 8825 9975 eAsz ln24 h24 ln24 2009 zxlg ln24 h24 ln24 12905 12905 19892 ln24 h24 ln24 5766 5766 3896

I69 u0 656 544t 522r 7769 3A92 0 0 331169 300296

388 103 49 5104 2271O 15767 h24 ln24 h24 523 523 2amp 1626 ln21 454 30347 200662 175016 1027 5A7 43 2590 127076 109077

ln24 In24 ln24 1597 1597 1809 2175 932 ll14 9625 134135 146210 4351 242 1626 29706 203001 162263 23U 830 83 27455 28AM

5t2 t62 1609 1691 52701 46791 4t0 amp t97 5279 14411 13738 6 In 21 38 0 30130 30228 5ll t47 86 l6 20130 19734

1039 567 47 195 56J14 98194 176 386 138 I154 8871

In 24 In 24 ln24 3340 3340 1652 0 80 0 76 76

ln24 ln24 ln24 2812 21812 2887 247 79 6t 1064 36(88 26353 276 138 rr03 295 r8241 158M u2 t62 336 405 2t177 24551

50 t9 245 55 2Je0 1627 ln24 ln24 ln24 189 1t9 2t5 ln24 h24 ln24 92 92 98 ln24 h24 ln24 583 583 750

57 t62 248 2635 2367 1313 1325 166 sJ03 10942 NA

150 50 50 0 6800 6774 ln24 ln24 ln24 898 898 682

79 Yes 88 No 4oo No

100 No l4oo No 32oo No

5oo No No

-549o Yes 32oo No 4 Yes go No

3l7o Ycs 50 No 13 Yes 14 Yes

-l3oo No -9 Yes 20Yo Yes 4oo No I l Yes 57o Yes 0olo Yes 2oo Yes

-48Yo Yes -99lo Yes 5loo No

0oo No -3 No

27oo No l3oo No l3oo Yes 32oo No

-l4oo No 7 No

-29Vo No l0oo No

- Yes 0oo No

24Vo No

40

70o)o

680o

NA

60ao

94oo

5oo

45oo-

75oo 27oo

563oo 80

96Vo NiA

6D0o

683

Totals 1723599 69942 45708 I1100 12839 176274 2040072 1526935 25oo 20 Y 37 N 6150o

THESE TOTALS ARE INCOMPLETE AIID REPRESENT A SIMMARY OF FI-JRNISHED DATA ONLY NANotAvailable orNotApplicable 0 = Zero - =No Rcsponsc to This Item

+ 1993-94 data no data provided for 199G97 t 1995-96 data no data provided for 1996-97 + CountyAssessorlRecorder CountyAssessorRecorderClerk

Page 13

A Repoa on Budgets Ilorkloads and Assessment Appcal Activities 1996-97

TABLE

BUSINESS PROPERTY WORKLOAI DATA (Including Agricultural Businesses)

TOTAL Number Annual Property Nrunbcr Business Vessel

of General Certificated Direct Field Racehorse Statements of Property Property Boats Aircraft Aircraft Billing Appraisals Tar Rehrrns (Ercept 16) Others Asses$nents Stetements (r) 0t G) (4) (s) (o o) (8) (e) (10)

Ahmeda Alpine i Amador Butte Celeveras Colusa Contre Coste Ihl Nortc EI lloredo Fresno + Glerm Hunrboldt Imperial IrryoKern Kings Lake rt + LaSSen Los Angeles Mrdera Marin+ Mrripose + Mendocino Merced Modoc Mono Monterey Nape Nevada Orange Plecer Phmras Riverside Srcremento Srn Benito Sen Bernardino Srn Diego San Francisco + $an Joequin Sen lrris Obispo San Mateo Sante Barbara Senta Clara Senta Cnrz Sheste + Sierre $iskiyou Soleno + Sonoma Stenisleus Sutter Tchame Trinity Tulare Tuolumne + Ventre Yolo Yuba

14483 863 -r5 0

954 70 3064 265 1473 53

743 130 27491 567

499 38 4499 339 6878 657

444 138 4091 168 1639 169

525 69 3956 984 2030 128 6761 130

560 44 57715 4409

1983 120 2235 205

470 4 I700 179 1503 22r

333 35 237 3l

6M3 356 1936 269 2614 235

30807 945 622s 389 I416 66 3633 1395

17420 588 639 t76

14892 163I 14694 21 l8 2045

10267 337 8698 396 432r 42t 6516 506 9454 1206 2758 274 5757 285

136 5 788 125

3533 186 I ll l2 484 5287 272

974 l7l 1508 96

753 30 5869 474 179l 196

17675 843 1360 I70 2269 ll0

t7 8260 5317 0 0

3t8 138 139

0 0 0 0 0 75 0 6251 0 2 137 t47

1437 T2 3306 - 400 100 30 NA 2 335 329 t 248 184 I 2588 1800 00 220 - 253 0 00 27

788 96amp4 22099 00 800 0 6002 1548 04 147 0 725 1100 0 2343 1493 00 83 l 525 r50

In 2 3800 0 871 781 0 2117 6 t70 3454

NA 2973 1700 - 427

12 6205 5591 19 6902 641 0 270 180

In 7 5767 7969 27 5512 l0930 - 25428 4869 0 6085 NA 4 4651 1248

27 4587 I824 t20 3387 15 1368 2510 0 3305 67r 2 182 I042 076 t3 0 22M 230

500 0 550 NA | 1622 3433 00 328 030 50 0 369 34 2 Inl 5961 00 0 3 4218 NA

0870 1060 0 0 360

150 23933 tr ffi i 1259

7160 0 I 774 r65 0 2302 0

201 17603 0 1356 0 2 2851 2amp

t62 25687 5 2800 I 5237 468 0 3296 1900 0 1968 0

29 13265 7lw 2 NA 2381

lu2 188 2 1128 0

4854 130475 I3095 l9 6131 0 9 3746 0 0 631 0 0 6015 0 7 8017 0 I In 8 886

u9 277_

NA I1334 26 3189 0 l6 2403 t44 l3 103263 0 35 3393 0

I 1700 1224 19389 0

507 30841 16561 I 2234 NA

437 24000 563 54578

14169 87 12973 2473

145 7969 0 l0 7343 386

300 10484 L228 5 75136 315925 4442 0 0 6515 NA 0 543 0 2 1689 0

l0 6700 23 10823 10 9132 0

8 5934 685 I 2214 2t 1 158 0

l7 13768 NA 0 1339 0

l5 18992 98 I 2800 290 0 2414

53221 250 79

2739 i 10628 26 0 3250 0

52II3 7l 2179 r03 9392 4

36702 25 3887 9968 ll6 7670 0 2995 0

298r5 0 4761 9174 1761 0

330079 4550 9053 NA

13745 915 we6 0 9719 69

I3584 0 IJst 0 I870

22333 NA 7072 0 7535 3

13Ei499 3525 l47ls I 3510

37449 0 73tfi9 778 3500 0

s4696 74 88422 I580 46lll 127 3222 NA 23lll 265 Itgl9 NA 22433 25

l2l2t6 11455 0 137t3

773 0 5038 0

10929 250 229y2 It757 l0 8100 5

3920 0 1345 0

260e1 NA 3J32 0

4rt44 177 6s5r 6l 5153

Totals 350277 2481I 976 211222 t032ll 9908 739050 90494 1518939 129U

THESE TOTALS ARE INCOMPLETE A]-ID REPRESENT A STJMMARY OF ruRNISHED DATA ONLY NA =Not Available orNot Applicable 0 = Zero -No Retponse to This Item

+ree3-e4tf h1[T1ffi13-ffiTiaifi ltnlrorree6-e7

I

Page 14

A Report on Budgcts Workloads and Assessment Appeal Aotivities 1996-97

TABLE I (CONTINUEIT)

BUSINESS PROPERTY WORKLOAI IATA

Total Audits Current Audits Audits AUDITS Carried Audits Audits Audits Carried Year Completed ffaived COMPLETED Over to (4 yrs) Ilue Assigned Over Audits f99i-96 1995-95 amp WAMD 1996-9(ll) (12) (13) (14) (Is) oo (17) (1t) tle)

Alemcda Alpine Amador

1534 2

43

414 I

It

2il 0

30

27 0

652 I

4I

664 0

39

26 0

590 0

39

0 I

Butte u2 24 0 88 I12 46 6 52 60 Calaveras 23 6 0 4 IO 6 0 6 4 Colusa 102 28 10 l4 52 42 0 42 10

Contra Costa 539 22t 3 t2 236 252 4 256 0 Del Norte 31 4 0 6 t0 6 0 6 4 El Dorado 134 44 9 7 60 28 3l s9 I Fresno + I350 332 255 t2 599 587 t2 599 0 Glerur t2 l0 50 25 85 25 73 60 Humboldt t79 6l 5 66 6l 5 66 0 Imperial Inyo Kern +

22028

669

487

69

2000

0 2l

294

5828

363

680

160

0 0

NA

6E0

I60

0 28

203 Kings frke t + Lesscn

1393724

30lt

8

0I 0

0

0

30t2 t

30

l6

0

0

30 0

l6

0 t2 0

[os Angeles 15554 3353 0 190 35j f223 320 3543 0 Madera 134 100 0 0 100 34 0 34 66 Marin+ Mariposa + Mcndocino

19633

139

196 L

32

0 6 2

0 03

196I

37

0 4

2l

0 I

t5

05

36

196 3

I Mercsd Modoc Mono

256l5t2

740

t2

2LI 5

0 07

95 t

24

95I 5

0 00

95I(

0 0

19

Monterey Napa

437296

t06 5l

6 0

2t ffi

133 rr5

t23 57

5

30 r28 87

5

28 Neveda 198 32 0 0 32 32 0 32 0 0range 4467 1479 0 23 1502 1060 442 1502 0 Placer 104 75 20 3 98 97 I 9E 0 Plumas Riverside Sacramento San Benito $an Bernardino San Diego Srn Frencisco San Joaquin $an l-uis Obispo Sen Mnteo

201503 1325

792151 3492 2011

970 319

11 50

2 240 252

l5358 900 442 198 69

386

0 25 l6 8

30 l4 0 I0

346 126

0 726 400 t74 68

0102

L

586 403 3r

1092 rJ30

630 zffi

70 4t8

0435 274 3l

393 697 432 239

67 432

2 5

t29 0

48 30

82 26

3 56

ffi 403

31ul

1067 514 265

70488

0 146

0 0

651 263 ll6

I 0 0

Senta Barbara 1252 235 15 220 4it0 285 150 435 35

Santa Clara Santa Crw Shasta Sierra

3762 292377

0

677 38 9l

0

104 0 2 0

34 96 t3

T

815 134 r06

I

809 73 96

I

6 0 0 0

8t5 7396I

0 6l l0 0

Siskiyou Soleno +

32374

2A80

00

00

20t0

l5 60

0 l0

rs 70

5

l0 $onoma 886 164 0 3l 195 153 l4 r67 28 Stanislaus Sutter

640154

r45 30

0 0

5

17 150 47

145 M

5 )

150 46

0 I

Tehama Trinity Tulare Tuolumne + Venhua Yolo

470

493 58

715 400

t35

146 8

145 r00

t00

47 0

NA 50

I 3

l5 6

259 30

24 t

20t l4

fi4 1t0

230

145 7

164 r65

I 0

t5 0

135 l5

24 0

160 7

zw 180

0I

48 7

r05 0

Yube 191 3l 0 4 35 33 0 33 2

Totels 497t4 I1631 979 3503 16113 12007 1972 13979 2200

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FURNISHED DATA ONLY NiA Not Available or Not Applicable 0 = Zero - = No Response to This Item

+t 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAsscssorRccordcrClerk

Psge l5

SECTIOT ry

ASSESSMEhIT APPEALS

STATISTICS

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE J

DISTRIBI]TION OF ASSESSMENT APPEALS BY PROPERTY TYPES (f 99697 Fiscal Year)

Number of Percentage Numberof Number of Number of Numbcr of Bruiness Number of TOTAL Number of Chlngp Residential Corrunercial Industrtal Bural Property Other NUMBER OF Appeals From Appeals Appcals Appeals Appeals Appeals Appeals APPEALS Fitd I995-96 Ftled Filed Filed Filed Filed Filed FILED 199$96 to96-97

(8) (e) fl) (2) (3) (4) (5) (6) (7) Almeda 12L79 2270 934 75 E09 148 16415 11280 455oo

Alpine 0 l6 0 0 0 0 16 l6 00 n Amador 37 30 t2 l0 I 92 143 351Vo

Butte 308 226 363 Calavems 5 I 3 5 I 18 26 -308

Colusa 0 tl 4 6 0 8 29 29 00

Contra Costa 6783 652 147 49 455 0 8086 5393 49fo n Dcl Noile 6 0 0 2 0 l0 l7 412oo

El Dorado 1r3 79 l2 l6 2L 8 249 257 -3Loo

Fresno 1013 309 89 96 2t2 ll3 1832 2077 -l187o Glenn I l2 I 2 16 52 -692oo

Humboldt 49 44 19 t7 39 33 20r lt7 L360o 4750o lmpertat 4E 43 9 7t 27 0 205 139

n -7190o Inyo ll 0 I 0 16 57 4lloo Kern + 1923 996 156 94 306 347S 2462 433oo Iffng 4l 93 5 2 l4 t7 172 120

a 00olo Lake r 43 l4 0 0 5 64 64 l3 538olo Lassen I 4 0 l5 0 20

1120 Los Angeles 73717 23871 NA NA NiA LL772 109360 93305 284oo Madera r02

JJ 43 t1 36 0 t3t 99z t0fo Marin + 795 125 7 3 lll 53 II00

l1 545oo Maripoca + 5 3 0 0 I 8 11 na l -237oo Mendoclno 2E t 38 t03 135

1057oo Merced 2t8 In t Lr l In l In 1 In l 288 140 6 5667 Modoc t 3 I 33 I I 40

a( 37 -3240o Mono In l In l In 1 In l In l 25 -Lfo Monterey 261 t21 26 t6 t8t t9 624 636 190 Napa 237 133 ln2 lnz ln2 0 370 3Il

385 960o Nevada l7l 172 0 0 65 I4 422 1 -51oo Omnge 21629 4485 [409 187 3183 308)5 32547

55sYo Placer 1766 206 0 0 r0r 20 2093 1346 t7 -294oo Plumls 6 4 0 2 0 0 t2

-123oo Riverside 17298 4380 0 451 464 464 23057 26289 -t340o Sacnmento 4541 960 490 85 290 3r0 6676 7707

54 74oo San Benito 7 10 5 2l 3 2 50 6756 287oo San Bernardino 6637 878 568 438 174 8695

-275oo San Diego 14408 1870 1053 424 957 6l 18773 25910 -143oo San Francisco 1107 457 62 0 r39 66 1831 2136 165oo San Joaquin 1I84 397 ln2 53 104 57 1795 1541 -51 $an Luis Oblspo 86 90 t9 7 l9 I 222 214

3007 09 $m Mateo 2249 433 In2 In l 305 48 3035 ( 943 34s Ssnta Barbara 857 175 47 36 r05 1212

6625 6490 2loo $anta Clarr 3618 1662 h2 In 2 1258 87 539 Snnta Cnrz 155 99 8 17 35 0 314 204

0 191 207 -77oo Shasta + 30 lI3 3 2 43 6 3 r000 Sierra 2 0 0 3 I 0

22 2r 48oo Siskiyou J 5 0 0 6 157 1361 10t6 253oo Solano + 886 242 16 t5 45

2693 1833 46Po Sonomn 58 0 I152 1180 -24oo Stanishus 778 183 60 71

l0 389 92 3228oo Sutter 235 26 I 6l 48 tra

0 464 20091 Tehamr 454 4 3 3 0 2 0 9 It -182oo Trinity 3 4 0 0

NiA 5s6 726 -262oo Tuhre NA NA NA NA NA l5 0 57 69 -t74vo Tuolumne + 5 30 5 2

NA 6420 7176 -105 Vcntura NA NA NA NA NA 57 0 304 384 -208oo Yolo l6 208 h2 n

0 51 39 308olo Yuba l4 18 I 8 l0

6620 17205 262104 24663t 6-SYo Totals 175775 46024 5041 2082

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF zuRNISHED DATA ONLY NA = Not Avrilable or Not Applicable 07ro - No Response to This Item

lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + County AssessoriRecorder County AssessorRecorderClerk

Prge 16

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

A Report on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE B

AB E18 FUNDS

Contract with Dept of

Finance (t)

Amount of funds Allocated

(2)

Utilization of Funds

Emnlovees Emuloveei Equipment Contractoro (specify)

X Professional Serviceseda Alam Yes $2152429 X e Alpin No

x x x dor Ame Yes 80865x X x x e Butt Yes 362718

109897 x Calaveras Yes X x x x Colusa Yes 53957 x x x X OilRefineryAppealsConsultants Contra Costa Yes 2022000 x

Overtime for Permanent EmPloYeesDel Norte Yes 36203 El Dorado No x Fresno Yes 596024 X

59000 x xGlerur Yes xHrmrboldt Yes 210806 x Imperial No Inyo No

Yes I21 1318 x x xKern+ X x x x Kings Yes 139653

Leke Lassen Yes 54699 x

X X X APPraisalClericalStaffLos Angeles Yes 13451670 x xxx Mrdere Yes 212991 Marin+ No Mariposa + No

x x x Mendocino Yes 160435

Merced No Modoc No x x Mono Yes 45518 Monterey No

265817 x xNapa Yes x x Nevada Yes 234292 Orange No

Clerk of Board Auditor Tax Collector x x Placer Yes 315000 x 80000 x X Door-to-Door Field Inspection Project

Plumas Yes x x x Riverside Yes 2369000 x x x Software Fumiture SuPPlies

Secramento Yes 1554243 x x Training amp Office EquiPment

Sen Benito Yes 90408 x 2[39938 x Auditoi Tax Collector Clerk of Board

San Bernardino Yes x x x San Diego Ycs 5413943 X 3332230 x x x Sen Francisco + Yes xSan Joaquin Yes 818686 X

Yes 736288 x x xSan Luis Obispo x x x San Mateo Yes 2201000x x x Santa Barbera Yes 895894 x

x X Unclassified EmPloYees Santa Clara Yes 2818806

Yes x xSanta Cruz 565000Yes X xShasta + 342399 x x Sierra Yes 7383

Siskiyou No x x Solano + Yes 469207 x xSonoma Yes 1035049

X X Two ClerksStanislaus Yes 866155

x xx Sutter Yes 147436 74000 x X Software amp Vehicle

Tehama Yes Trinity No xxx Tulare Yes 501902

Tuolumne + No xx Ventura Yes 1477800 278309 X X Vehicles

Yolo Ycs 88968 x Yuba Yes

23 4l 23 l3Totals 44 Yes 13 No S50078336 23

OF FTJRNISHED DATA ONLYTHESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMIVTARY - = No Response to This Item Ne = Noi Available or Not Applicable 0 Zsro

r 1993-94 dtrn Jata providea foitggO-qZ + 1995-96 data]o daa provided for 1996-97

+-bounty AisessorRecorder County AssessorRecorderClerk

Page 3

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE C

AB 8T8 POSITIONS (In Person Years)

PERMANENT POSITIONS TEMPORARY POSITIONS

Other Cerffied Aooraisers Other Certified Appraisers -Teaf-ifitrsffiffi Tcch amp TOTAL AdmtuL Drafting Tech amp AdmLL ffiDrafting Mgnt Property Property Mapping Pro Clerical Mgnt Property Property Mepping Pro Clerical STAFF

I

20Alameda i 4 3 0 Alpine

i - 05 25 Amador 4 1000 5Butte

05 0 05 2 Calaveras l 0 d d ori d 075Colusr r 058 0 0 0

t2_ 0000 E2Contra Costa ii I 0 Del Norte 0El Dorado

0 3 0 IFresno 50 irii 0 Glenn 5 Humbotdt ii i i 0 lmperial 0Inyo 00 0 0 4 d l9 Kern+ I Kings 00 I 0

- 0 Lake 15 Lessen 0l 0 05 5003 01 t2 2E9 [os Angeles a

Madera I - 0 Marin+ 0 Mariposa +

025 02sMendocino 0Merced 0 Modoc 0 Mono 0 Monterey 0 Napa

183 Nevada 0Orenge -1 l 0PIacer -1 I Plurnas 0 00012 6 Rivercide 159 t00 00098 188 Secramento 7l I

0 I$an Benito 01 3 4 0 Il 0 l8San Bernardino

12 0020 49San Diego 2t0 2 3 20ll ISan Francisco 0 00064 136San Joaquin 34

0 13Sen Luis Obispo 00 7 2022t 4-29 16 San Mateo 1n 2 l0 Santa Barbara L 2 0100

2051 27 Santa Clara 00 0 l8 _ 22501 73$anta Cruz t

Shesta + I l 0 Sierra 0 Siskiyou 0 4Solano + 20 15 125 Sonoma 52

4 45231 l5 $tanislsus 4Sutter ll0 I l-i LtTehama l9 0Trinity

2 l0l0 4 Tulare 0Tuohmute + i 25Ventura 1ii 0 3 Yolo i 0 Yuba

285 l12 9378 345 55 3477 613 6E243 Totels 0 22358 8r5

THESE TOTALS ARE INCOMPLETE AID REPRESENT A S1JMMARY OF FIRNISHE_D DATA ONLY NA = Not Available or Not Applicable 0 = Zerc - No Response to This Item

lgg3-94 data no daaprovided foi-1996-97 1995-96 data nodatapro-vided for 1996-97 + bountyAssessorRecorder CountyAssessorRecorderClerk

Page 4

I

I

I A Report on Budgets Wotftloads and Assessment Appeal Activities 199697

TABLE D

BI]DGETED PERMAITETT POSITIONS fln Person YesE)

olo oo

Change Change Agressor CertifiedAppralscrs Computcr Other 96-97 9t96 From 94-95 From amp Other Effi Dmfting Andysts Teclu amp All TOTAL Total 95-96 Total 94-95

Mamgers Pruperty Property Mapping etc Pro Clericd STAFF Sttff to 96-97 Stalt to 95-96(rt E) G) 4) (s) (O O G) (e (10) (11) (12)

95227 6 212 62 t70 170 Ooo 18308 -7ooAlameda Alplne r00 0 0l 02 2 Ooo 2 0oo

Amedor 321 I 00 25 95 966 -2oo 95 7oo -2oo Buite 4142 3 r0 t7 4l 42 38 Lloo

Cdaveras 3405 15 05 0 4 r35 135 0oo 155 -l3oo

Colusa t3t I 03 110 l0 0oo 10 0oo

Contra Costa e5014 5 l4 45 12t 125 2oo 126 0 Del Nortr 171 05 0 05 29 9 0oo 9 0oo

El Dorado 3162 3 t2 936 36 0oo 46 22oo Ooo 128 0oo Fresno 441 14 8 l3 57 12t 128

Gleml 330 0 40 010 l0 0oo

Humboldt 3103 I 02 t2 3l 31 Ooo 3l Ooo

n 0oo Impcrirl 783 00 823 23 Ooo 13 I I 0oo Inyo 721 I 00 51r I I 0oo

Ooo Kern 53813 5 ll 31 94 94 Ono 94 Ooo 20 Ooo Kings 273 I 00 720 20

Llker + x82 I 02 621 21 0oo 75 0oo Lssscn 230 I 10 05 75 75 Ooo

l7oo Los Angeles 52 271 106 37 66 49 558 1239 1239 Ooo 1485 0oo Madera 314X 3 00 t0 s2 32 0oo 32

I lolo Mlrin+ 225 22 6 3 375 22 6l 595 loo 535 l8oo Mariposa+ 230 00 410 13 -23oo ll

Ooa 22 0oo Mendocino 392 0l 622 22 Merced 873 02 829 27 7oo 3l -L3oo

Modoc 22I 00 28 I 0 8 0oo

ll 9oo Mono 161 00 312 12 Ooo 0no 49 2oo Monterey 3177 00 20 4t 48 -loo 225 0oo Nape 373 35 00 55 2225 725

Nevada 112 I 4 l0 13 34 32 60o 32 Ooo

14 4oo 305 Orange 58448 15 r 0 r33 300 288 60o

5204 4 26 265 675 65 4oo 65 0ooPlacer 221 I 00 2S 8 0olo I 0oPlumas 32oo 165 l8oo Rivcrside t2 78 l5 7 l0 23 33 17t 135

135 loo 150 Sacramento 85118 5 50 49 136 l0oo 0oo l 0oo San Benlto 14l I 00 512 L2

153 0oo lsX loo San Beruardino r0 60 l0 7 219 45 153 0oo San lliego 1l 69 3l 26 l0 33 99 219 279 0oo 279

0oo 107 Ono San Francisco 73120 t 10 4t 107 107 76 3oo SrnJoaquin 5267 5 47 24 7t 78 0oo

loo San Luis Obispo 8 225 45 3 a2 27 67 58 -loo 67 -4oo 108 4oo San Mqteo 54t14 2 027 17 lo7 ll2

74 -9oo 698 60o Santa Berbtre 9255 4 80 15 67 72 -2oo Senta C-lara ll 44 7 74 r00 243 245 Ooo 250

Santa Cnrz 592 2 03 l0 3l 3l Ooo 318 3Yo

3154 22 00 t4 3t2 402 -5oo 4O2 0ooShastri + 1180 02 00 27 51 57 Ooo 57 OooSierra 2l Ooo 21 0oo Siskiyou 361 3 00 821

Sokno 3145 4 00 935 43 -l9oo 44 -2oo

Sonoma 521 7 6 20 25ffi 55 2oo 56 -zYo1 Stanlslaus 3276 20 15 5s 55 Ooo 55 0oo

-l0oo $oaSutter 763 I 00 719 2L 21 341 I l0 5t5 15 Ooo l5 OooTehama 170 I 00 04 4 OooTrfnfty

Tulare 2237 3 t7 l0 s3 53 Ooo 53 OVo

Tuolurme 341 I 00 312 12 Ooo 135 -l lolo96 l0ooVenfirra 34413 t3 t4 28 106 106 Ooo

25 -8ooYolo 362 I 00 t2 24 73 4oo

342 I 00 55 1S5 155 Ooo 155 OooYuba

1525 ZZl25 179I45 45t57 454806 loo 4827-1 Totslr 28725 14113 497 2249

THEsE TOTALS ARE INCOMPLETE AIID REPRESENT A SIIMMARY oF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zeto - = No Response to This Itern

l9g3-94 data no data provided for 1996-97 1995-96 dala no data provided for 199697 + County AssessorRecprder County AssessorRecorderClffk

Page 5

A Report on Budgets WorkloadS and Assessment Appeal Activities 1996-97

TABLE E

BUIGETEI TEMPORARY POSITIONS (In Person Ycars)

Business

Real Property Appmisers-- - (I)

Property Auditor-

Appraisers - - (2)

Drafting Mapping

(3)

Other TechnicaU Professional Clerical

(4) (s) TOTAL

(6)

Alameda 0

Alpine Amador

00

Butte 0

Caleveras Colusa i Contra Costa

0

000 34

00

34

DeI Norte 0

El Doredo Fresno 06

0 6

Glenn Humholdt Imperial Inyo Kern+

0 0

0

0 0 00

15 052

015

0520 0

KingsLlke + Lassen 0

00

05

[-os furgeles Madera

0 0

0 033

Marin + Meriposa + Mendocino

0I0

Merced 0

Modoc 0

Mono 0

Monterey Napa Nevada 05 0 05

0 0I

0renge Placer

0 0

Plumas 0

Riverside Sacramento 0 0 t

0 I3

San Benito 0

$an Bernardino 0

San Diego San Francisco + 0 0

0 0

San Joaquin San lxris Obispo Sen Mateo

0 0 0

2I 2

6 I)

Sente Barbara Santa Clara 0 r2d

0 I23t

Santa Cruz 0

Sheste + 0

Sierra 0

$iskiyou Solano +

0 037 037 0

Sonoma 0

Stanisleus 0

Sutter 0

Tehema 0

Trinity Tularc

0 0

Tuolumne + 0

Venhre 0

Yolo 0

Yuba 0

Totels 05 4 318 33

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SIJMMARY OF FIJRNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This ltem

+ lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessoriRecorder CountyAssessorRecorderClerk

Page 6

SECTIOT HI

LOCALROLL

WOreOAD STATISTICS

I

i

i

l

i

i

i

I

i

i

I

i

i i

l I

i

i

I I

I

i

I

I

I

i

I

I

l i

i

I

I

i

I

I

i

I

I

i

I

i

I

I

i

i

i

i

i

I

i

I

i

A Rcport on Budgets Workloads and Asscssment Appeal Activities 199647

TABLE F

LOCAL ROLL VALUE ANI STATISTICS

Section 601 Roll o

Fdl Value in 000s

(r

Full Velue in 000s

ROLL VALUE in 000s Unitr (in 000s)

(7) (8)

Alamede Alpine

Amador

s76677625 191616

2115674

$7241330 23060 82771

36691 $25691MNA NA

21197 $2049546

Butte Calaveres Colusa t Contre Costa Del Norte El lloredo Fresno Glenn Humboldt Imperil Inyo Kern + Kings Lake Lassen Los Angcles Madere Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nape Nevada 0range Placcr

8800752 27322L5 L477214

66302789 918238

10318447 29749673

1358042 5398459 5045990 2243174

34855672 3910049 3038166 1239884

474278295 5279262

22961908 106521I 4656M2 7736518

628164 L672427

20605861 9274269 6483741

165537053 L7280657

440314 55937

106309 2939474

43M2 247W|

L726503 57894

423101 630814

41u2 1692227

164653 274955 11196I

31411238 190234 945534 38530

207451 M0457 21591

224948 1102592

394734 207245

11923012 617222

2023 s334NA NA

30745 sl090l932 fi17275

6624 s161931298 $8110221071 s288035243 $1475643399 $954351276 $16602

27322 NA5475 $73I

NA1864 $44565NA s101492

3718 NA9950 $866495I144 91437121500 $74935NA NA940 $5341

L542NA NANA NA

3303 s173752 86205 $432352813592 $848295

Plumas Riverside Sacramcnto San Bcnito San Bcrnardino San Diego Sen Francisco + San Joequin San llis Obispo San Mateo Senta Barbara Sente Clare Santa Cruz Shasta Sierrr Siskiyou Soleno + Sonome Stenishus Suttcr Tehama Trinity Tulare Tuolumne + Venture Yolo Yuba

L922301 71274926 51044181 2550542

69606259 142356634 52146583 2266736L 18078310 53179785 24529686

109303350 14957993 7907321

320803 2165288

18146030 27703602 17298926 3584025 2M4O76

629245 12882823 3203189

43855746 7773077

105851

51425 2796593 3180992

I14782 4905636 7289569 5230019 1575551

503719 6655948 1567758

13806407 578699 422812 38548

187531 743418

1147342 873460 365004

80085 34144

639812 I14290

2258372 527460 136013

76688 $734938017 $9138421699 $99584

784U s760643 63390 $28261858600 $231568

17269 $68293613480 s393240 20705 $151248310526 fi729682333tr $45751054086 $21749171 s269679536 s2725

1875 $543165568 NA

12996 NA19394 s2922782656 9433773936 $432741 $7910

16479 $42601737489 s26192

NA NA4880 $17301808 $30029

Totels sL777471406 sl19854185 $1897325591 ltiitl 780891 s26220527

THESE TOTALS ARE INCOMPLETE AID REPRESENT A STIMMARY OF FIJRNISHED DATA ONLY

NA = Not Available or Not Applicable 0 Zero - = No Response to This Itcm r+ 1993-94 data no data providea toijgge-gZ t 1995-96 data3o datl pryvided for 1996-97

CountyAssessorRecorderClerk +CountyAssessorRecorder

Page 7

A Report on Budgeb Worktoadq and Asscssutcnt Appeal Activities 1996-97

TABIJ G

IISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SEC[ RED ROLL)

Residential Conmrenchl Industrid

Alrrmeda Alpine

^AmadorButtc Calrveras Colusa r Contm Costa Ilel Norte El Dorado Fresmo + Glerur Iltmrboldt Impcrid Inyo Kern + KingsLrlc r Lassrn Loe Angeles Mrdcra Marln+ Marlposa + Mcndocfuro Merced Modoc Mono Montercy Napa Nevada Onnge Plrrcer Phmras Rlverslde Sacramento San Benlto San Bernardino San lllcgo San Frrnclsco $an Joaquln San Luts Oblspo San Mateo $anta Brrbsru Santa Clara Santa Cruz Shastr + Siera $isHyou Solano+ Sonomn Stanislaus Suttcr Tehrma Tftdty Tulare Tuohunne Ventun Yolo Yuba

Sforgte Multi- Vacant Vacant VacnntLand Total Improved Land Total Improved Land TotalFamily Famity

(8) (e) (r0)(1) (2) () (f) O) __ CI)-(O -313687 3346E 13277 360432 15600 1276 16876 6670 1743 9r413

NA NA NA 0 NA NA 0 00 08412237 28t 6678 19J03 574 lE3 757 39 45

0 0 0

14333 1876 9t10 26019 6ss 356 1011 42 6r It0 NA NA 0 NA NA 0 NA NA 0 NA

16322 2tt 546 8365 1089 9454 1683 755 2438 264720 7504 7631 354 4690 12675 490 186 676 367 43

55076 2031 19639 76746 1628 598 2226 422 413 835

16712 r9lJto 1055t 3926 985 4911 165158 9510 - 1581 00 0

E293 41032 2160 32E 2488 354 301 655 29713 3026 23682 955 25510 50147 2118 2283 4401 520 353 873

498 1673 9265 787 74 861 6E5 12 697 7094 I18420 274Jil 92a4 3131 I2335 2660 2822 51482 145495 10449

20771 783 2246 23tX 1266 3 1729 170 In 6 t70 17538 358 31046 E942 1973 658 2631 321446 8775 6U 2029 1l428 581 263 w 46 62 108

1661051 241582 2ol0255 t4112 1547 99589 37352 1176 49119 107622 NA NA ln20 NA NA In 20 NA NA In 20 NA

70672 5197 9147 ffizr6 2t57 525 3J12 576 134 7to NA NA NA 0 NA NA 0 NA NA O

20000 950 8640 29590 2000 415 2415 301 r24 425

NA NA NA 0 NA NA 0 NA NA O

IE59 34 823 2716 393 237 6e0 13 15 290 0 0

768 269 1037618 5319 6254 trl162 d45l 706 s157

26017 2065 1373 29455 1505 317 IS22 474 239 713

3451I 1L27 15017 50655 1t22 265 1387 223 214 437

627850 27222 17405 672477 24404 1968 26372 11219 950 12169I13974961- 2617- 18021 95601 2952 1288 424O 655 484

0 0 0

399650 7406 129303 536J59 lEl84 10159 28343 Ins In6 0

300983 19304 15815 336102 11583 2223 13806 3726 1967 5693

9875 357 [083 ll3l5 485 52 537 134 58 192

419249 2t505 90046 SI7800 l4lt0 9726 23906 5628 6E96 12524

6L5292 43699 47773 70664 17192 3665 20857 7111 2893 10004

r55t96 15837 In 3 15837 2655 In 3 2655 113718 35310 6168 I l9ol2 8560 8039 1316rr 6415 1228 7643 ltg4 1077 2971

767t9 4008 14061 94t5t 5626 1227 68Si E65 307 lrl72 17425 11692 7895 193t12 6572 32W 9862 3047 1974 5021

102500 4600 tt60 90600 7100 4to0 5060 1150 360 1510

375445 19995 E697 404F7 1a334 284 1261t 6413 l9O 6603

63573 4201 8503 16279 3022 497 3519 569 133 7W 47140 2030 1191 61087 3452 1272 4724 323 157 6t0 1615 24 928 27 102 26 r28 37441

306E5 t45 In l 31530 2671 Lt 5 2611 740 In 8 740

95026 3460 5872 104J58 2il3 Et8 3611 t45 700 I54S

ll9t73 5735 4317 129125 4278 827 $105 1519 495 2114 1536 In 6 1fI692170 5528 3934 101632 4914 1227 6141

16770 1532 1544 19846 E50 186 1036 390 t47 537

16762 1859 t197 26tlt 952 256 r208 n9 E3 36i2

5150 4ll 5422 10983 478 6t s39 19 l0 2

90781 2t65 In 12 93646 5122 In 5 s122 999 In 8 999

21538 926 7468 29932 9t7 193 lrl0 51 42 93

1E7644 7035 10748 2t547 5531 7t6 5J17 3439 1210 4649

31to 235 2295 36Jro 1910 510 2r4fA 720 3lo 1030

u-r84 2082 1999 15265 2102 423 2515 294 316 610

Totrls 7204E51 584543 867671 8657065 330287 73066 4l33ll t 13349 41306 154655

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTIRNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - = No Response to This Item

rree3e4trjf^Hx1flhff uLlfrf1ffiftfijlrorlee6-e7

Page t

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Rural Miscellaneous Non-Restncted Secured on

Non- Possessory Gasamp Imps Irrigated Irrigated Restricted Vacant Other Total Interests Mineral Other Total (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21)

Alameda Alpinebull

NIA NIA NIA NIA NIA NIA 3921 0 4 4 NIA NIA NIA NIA NIA NIA 0 0 0 NIA 0

middot--middotgtmiddotmiddot

Amador 76 742 170 988 17 148 165 middot--middotgtmiddotgtgt

Butte 0 0 Calaveras 5014 NIA NIA 1382 5183 0 11579 NIA 1216 1999 3215 Colusabull NIA NIA NIA 712 NIA NIA 712 0 202 NIA 202 Contra Costa 1231 698 613 472 1 3015 779 215 994 Del Norte 207 0 0 710 0 0 917 0 437 388 825 El Dorado 1058 1279 2337 1424 15 19159 20598 Fremo+ 8575 NIA 1928 14298 1802 NIA 26603 4 392 0 396 t bull+~~t~~ Glenn 0 0 Humboldt 8280 NIA NIA 7601 5857 0 21738 0 734 374 1108 Imperial Inyo Kem+

5757 2678 - 17660 6 26101 26 700 726 NIA 46 1264 NA 4329 51 5690 In 1 5 etc 519 467 986 207 4910 4099 11432 15290 l322 37260 NIA 3328 NIA 3328

Kings 1148 NIA NIA NIA NIA NIA 1148 0 97 12310 12407 Lake+ 373 2180 342 2895 0 29 123 152 Lassen 1043 In 15 In 15 2539 7632 In 15 11214 0 75 37 112 Los Angeles Madera Marin+ Mariposa+ Mendocino

- 63002 410 63412 10492 2348 17419 30259 NIA NIA NIA 4006 NIA NIA 4006 225 270 44282 44777

5 0 216 493 0 98 812 0 0 383 383 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0

3450 1000 7630 9750 810 0 22640 0 0 70 70 li~lil Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Rivenide

NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0 1673 657 1889 553 65 0 4837 0 0 19105 19105

0 0 1787 2082 3374 859 8102 2 292 6694 6988

251 501 In 12 625 3682 6940 11999 0 0 1393 1393 0 0 0 382 0 0 382 0 0 0 0

3310 210 3520 575 361 35518 36454 84 0 0 1122 0 82 1288 0 85 6581 6666

0 0 6847 Inll Inll 2238 467 9552 - 50811 50811

ifl bullbull ~J~ t bullbullbull 2~~n

lllibull Sacramento San Benito

5547 1004 Inl2 1510 In 11 0 8061 137 129 14154 14420 2142 In 11 Inll 2281 168 0 4591 0 10 0 10 middotmiddotmiddotmiddotimiddotmiddott~i~I

San Bernardino 1270 199 734 99230 101433 8545 433 1075 10053 t~Usect San Diego 270 2574 12313 1409 1965 483 19014 3727 171 62143 66041 rrn~~t~9= San Francisco + 0 0 San Joaquin San Luis Obispo San Mateo

149 4531 402 6834 262 12178 28 94 283 405 940 NIA NIA 3791 10393 1520 16644 1066 218 6659 7943 173 162 163 705 547 638 2388 5 3 3117 3125 11~111bull

Santa Barbara Santa Oara Santa Cniz Shasta+

2000 2000 2500 2200 NI A NI A 8700 225 380 194 799 4408 0 0 3200 305 7913 0 23 15 38

250 614 826 5116 6 6812 29 4105 4134 4113 NIA NIA 2361 3715 NIA 10189 10 102 12020 12132

fftH0$~~ 1111m

Sierra 193 0 0 467 24 0 684 172 280 51 503 Siskiyou In 12 6535 In 12 2886 In 12 In 12 9421 0 0 211 211 Solano+ 76 757 561 2022 93 3509 5 237 7445 7687 Sonoma Stanislaus Sutter

3127 758 4383 2413 57 0 10738 0 191 11542 11733 1110 909 36 7566 84 4395 14100 0 807 807

0 3843 258 0 0 2197 6298 0 236 354 590 11111111 Tehama In 12 1427 1646 4090 791 503 8457 0 72 0 72 t2ttt~~~~n Trinity Tulare

0 0 0 882 0 0 882 0 0 12 12 21072 In 11 In 11 In 11 In 11 In 11 21072 347 In 20 6739 7086 lijtijmiddot]i~~

Tuolumne+ Ventura Yolo

106 132 2510 1275 0 0 4023 672 301 1358 2331 NIA 1894 1972 1496 805 NIA 6167 NIA 878 7402 8280

1750 lnll In 11 3325 - 1550 6625 0 156 156

1nnrn~1~JM

middot -middotmiddotism Yuba

Totals

NIA 3370 1610 157 110 0 5247 0 445 0 445

91274 41752 57500 116692 250303 20372 577893 27661 15614 357862 401137

middotmiddotmiddot~$~~middot jij~j~if~$~~

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

bullbull 1993-94 data~ no data provided for 1996-97 bull 1995-96 data no data provided for 1996-97 + County AssessorReclgtrder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page9

Alameda Alpine Amador Butte Calaveras Colusa Contra Costa Del Norte El Dorado Fresno+ Glenn Humboldt Imperial Inyo Kem+ Kings Lake+ Lassen Los Angeles Madera Marin+ Mariposa+ Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Riverside Sacramento San Benito San Bernardino San Diego San Francisco+ San Joaquin San Luis Obispo San Mateo Santa Barbara Santa Clara Santa Cruz Shasta+ Sierra Siskiyou Solano+ Sonoma Stanislaus Sutter Tehama Trinity Tulare Tuolumne+ Ventura Yolo Yuba

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (UNSECURED ROLL)

Personal Unsecured Manu-Property Possessory factured

Aircraft Boats amp Fixtures Interests Homes W~~r~Q ~Q 00) UN~jtD 111 (23) (24) (25) (26) (27)

880 14483 31667 4230 708 268 1396 NIA 53632 0 15 64 139 8 226

70 954 1536 105 7 155 0 65 2892 265 3064 3532 276 1720 8857

66 1473 767 80 NIA NIA 3 80 2469 ii~l~ll 136 773 1150 67 NIA NIA NIA NIA 2126 585 28161 20920 2169 3230 484 10 55559

36 495 480 361 0 2 0 22 1396 339 4449 4021 209 1011 541 50 10620 681 11333 29883 1056 8 542 616 44119 138 444 1052 148 1782 153 4657 3560 806 0 451 698 40 10365 169 1639 2897 634 0 729 163 bull 6231 92 547 917 276 0 NIA NIA 0 1832

993 3956 17783 580 NIA 1700 NIA 0 25012 128 2030 NIA 206 1000 216 NIA 3181 6761 130 6761 1372 145 191 8599 44 560 396 300 In 28 107 169 1576

4409 57715 250006 100 16905 100 12895 0 342130 111~bull 133 1983 2634 228 518 170 NIA 0 5666 (tt)~flW 205 2235 10955 953 0 37 NIA 96 14481

48 470 418 375 105 17 5 76 1514 179 2254 7771 486 0 79 190 40 10999 1111111 221 1503 3787 329 1812 7652 i)t~aJ~lt

35 333 323 269 0 78 9 0 1047 31 237 450 51 933 1702

356 6843 12588 1658 403 21848 271 1931 3521 268 16 NIA 3 6010 11bull 235 2614 7760 361 1947 0 170 0 13087 935 29663 64645 2248 0 In 25 43842 8208 149541 389 6225 7265 324 1161 360 0 0 15724 66 1416 850 2332

1437 3638 27337 NIA NIA 42 32454 616 17420 55443 1879 0 957 2216 0 78531 222 668 1420 59 In 25 In 25 0 0 2369

1631 14891 36507 0 12620 1492 0 0 67141 2145 14694 53088 0 0 445 4436 0 74808

2045 45382 2923 53 1704 52107 337 10267 11914 447 NIA 142 NIA 0 23107 445 8698 NIA 0 0 NIA 14616 23759 ltlt=nnu~taiw 421 4321 13781 373 0 13 992 0 19901 536 6516 13926 2168 In 26 202 269 138 23755

1266 9454 59543 2115 7129 317 4238 0 84062 ~~iiil 287 2758 5800 1247 23 10115 285 5757 4667 1340 0 NIA NIA 0 12049

6 177 189 1134 0 41 1547 125 788 1523 622 0 500 233 0 3791 iill11 186 3533 5144 239 826 151 10079 tl)~MOW 880 11112 10823 620 0 493 0 0 23928 275 5515 14095 576 4710 2733 NIA NIA 27904 middotmiddot 1[~11 175 3203 2316 92 16 148 314 355 6619

96 1508 NIA 132 In 1 289 10 2235 4270 51 1340 611 1041 0 0 0 0 3043 t)imiddotiimiddotit~fli

501 5869 11764 736 NIA 134 NIA NIA 19004 196 1797 1339 458 0 31 0 0 3821 843 17675 28152 NIA NIA NIA NIA NIA 46670 174 1364 4730 150 859 126 456 0 7859 120 2269 l047 168 0 60 0 82 3746 ~11111

_ middot middotmiddot

Totals 25674 358493 905061 38355 51373 19299 75558 30413 1504226 nmn~~~~w

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1993middot94 data~ no data provided for 1996-97 1995-96 data~ no data provided for 1996-97 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page 10

A Report on Budgas Wo(kloads and Assessmeuroilt Appeuroal Activitieuros 1996-97

TABLE H

REAL PROPERTY WORKLOAD DATA (Sce Table O forWortloadStelf Comprrirons)

Trrnsfcrs New Constnrction Jurisdiclions Total Ncw Lonstmction

$ingIe AII Issuing Buttdlng Assessnrents Illscovertd Famtly Other Totrl Building Pcrmits Resultlng Without

Transfers Transfers Trursfers Pcrmlts Received Fnim Permits Permits (r) (2) (3) (4) (s) (o o)

Ahmedr NA NA 27Jss 15 t728 Alpine NA NA 0 I l5 NA 4 Arnador 645 326 97t 7 1280 964 5 Butte 4606 1479 60t5 2080 1083 155

Cdrveras 739 1125 1t64 2 1001 789 NA Colusr 4t2 519 1001 3 1904 ll l3 240 Contre Costr 4823 141 25564 I5 24958 17771 2541 Dcl Norte 1161 388 13g 2 9ll 867 363 El Doredo 2739 5191 7930 3 5187 2555 50

Frerno 14357 2fi4 r6mr l6 I1066 6713 NA Glenn 537 s37 3 8t9 Huurboldt NA 1795 lJes 8 3559 1387 194

Imperirl 1575 2237 3flf 5 2278 1972 73 Inyo 231 299 Ii0 3 NA 259 NA Kem+ 9344 I1053 10397 9 18500 7191 728 Klngs 1780 898 2679 5 NA 1122 NA I-oampe rr NA 3847 3t47 3 26676 NA NA LrSen 515 525 1141 2 1102 804 32 Los Angclcs t52740 40655 r93J9s t9 253656 90400 NA Madere NA 2808 2t0t 6 NA 1t63 NA

gg7l Marfu+ 3281 452 3733 t2 3545 0

Marposa + NA 499 499 I 714 0 25

Mendocino 3600 2050 s6g) 4 3000 1600 150

Merecd ln2 4397 4397 7 NA ln7 6793 Modoc r97 684 ttl 2 361 150 2l Mono 767 757 7 I136 256 LZ

Montcrey 393 In l 73e l3 NA 1905 NA Nape 0 6 1432 hlevrda 304 219 3364 3 3649 2255 100

Orange 54211 7558 61t29 32 33068 28520 0

Ptrrcer 568 2S08 819S 7 10396 4117 0

Plumrs 0 2

Rivenlde 48516 103t3 stt99 25 16I53 1206 NA Sacramento 22895 1771 2+66t I 34077 7445 100

Srn Benlto 1400 Inl lfixl 3 731 7I0 390

Srn Bcrnardino 377 30654 6t121 24 27392 130I3 300 San lliego 56954 8440 99t49 l9 10700 l8l8l ll6 San Frenclsco+ 3737 4357 we4 I 5409 1079 SrnJorquin 9729 8584 1ur3 I 12681 6457 2549 Str Lrft Obispo 6610 2203 Itl3 I 9642 NA NiA San Mrtco 9132 l6l I 10743 23 25099 7532 0

SrntrBerbsre 500 4190 500 4690 6 6715 3200 Santa Clara 23958 3255 2t424 17 19542 7321 0

Srntr Cruz 5349 1718 7Mj 5 4766 1433 76

Shlsts + NIA 5906 5905 4 4890 1649 15

Sierra r54 305 459 I tgz t44 26

$isldyou 526 3549 4175 6 1707 1450 50

Sohno + 6716 799 7515 I 2650 l2l t Sonoma 0 l0 7625 0

Stanisllus 1309 3087 16186 l0 9675 3153 229 Sutter 1377 415 1792 3 x200 1023 92

Tehama NA 2296 23e6 4 1958 1370 98 6 Tftilty 202 328 530 7 487 285

Tulnre In2 8509 8509 9 NA 6000 NA Tuohmrne 92t 618 1546 2 1892 864 100

Venhrn 14283 1t52 r613s It I1365 2267 50 Yolo 2300 350 2550 5 5500 1700 l0 Yubn 650 502 I152 5 175 745

Totels 553493 198317 823520 520 624608 305071 18s56

THESE TOTAIJ ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTJRNISIIED DATA ONLY NA = Not Availahle or Not Applicable 0 fio - = No Resporue to This Item

199394 data no data providedfor 1996-97 | 1995-96 dat4 no data provided for 1996-97 + Corurty AssessorReoorampr CountyAssessorRecorderCleurork

Page l1

A Report on Budgets Workloads and Assessmerrt Appeal Activities 1996-97

TABLE H (CONTINUED)

REAL PROPERTY WORKLOAI DATA (See Table 0 for lVorkloadStalf Comprrisons)

Tsruaver Relief Miscellrneous

Ner Affected by Alfectcd by 6090110 GovL thnt is

Misfortune Emlnent CIiims oilamp Owned annually Appealed Property Subdivislon Roll Corrections Calsmi$ Ilomdn Filed Gas Restricted Prop valued Properfies Splits Lots

(t) (e) (10)

Alamedr 5I In 10 62 5031 320 13348 845 3968 14274

I Alplne r ll 9 I I 59 NA54 104 35 632 Amrdor 6 5 76t 15

0 I l6 -8 2065Buttc 102 t47 295 1542Celevcms 46 0 2 0 1382 NA NA l8

NA NA NA 202 0 l6 178 164 176Colusq 258 5215 21345Contrc Costa 31 t2 80 455 207 336 2145

Del Norte 74 0 4 0 709 ll o l0 146 17 498

0 I 0 1275 105 0 389 164 888 2763EI llorado 83 1l NA 3431 2051 8829 Fresno 0 4l 34 45 14679 84

422Glenn 103 14 022 43 7601 29 825 309 185 227 1714Humboldt

Impedel t2 00 0 060 25r 167 430NA t l5 157 Inyo 2 030 NA NiA 1122 NA

500 2500 I1000 Kerrr+ NA NA 150 3328 2500 200 NA NA 68 774 NA 445 Ktngs 8 0 193 97 NA NA NA

NA NA NA Lrkeuro NA + 3 52 6 422 Lrssen I 00 75 2519 37 0

Loc fuigeles 23109 70 301I 1438 40 3700 I1E00 5I61 6344 I170806S 245 649 3010 Msderr l0 24 49 4019 13 NA

l3t 0 s05 20 0 790 125 159 4656Marln+ 46 0 48 00 11 NA NA NA 0 278 - 235Meriposa+ 35 04 9870 42 0 400 50 I150Mendocino

2046 Merccd 42 NA O 472 970 0 145 Modoc 33 07 55350 1438 l7

87 l5 I 1321Mono t53 4386 Monterey 120 NA 122 41 295 3 57 325

Nepa I 020 65 57 - 1978401 89 2723 Nevrde 80 220 000 525

165 5611 2282Orurge 82 26 563 361 210 12601 871 5855 Phcer 7 056 l0 1122 25 0 231I 944 2577

Plumas 47 In 16 40131 Rivenide NA NA 163 2 2238 323 17600 9525

13833 Secramento 133 l0 85 129 1510 37 NA 6528 447 2346 735 323 San Bentto 4 0 3 l0 2281 t2 0 33 141

48435 San Berrrardlno 29 NA 107 7 734 1053 8345 8600 NA 3488 7927 58872 San Diego 29 45 383 0 1560 5l I 0 32649 2851

San Francisco + r33 0 ll 3ll 1527 361[NA 754 2036 t592 $anJoequin 210 NA 3l 94 5896 86 NA

NA 4584 Srn Luls Obispo r80 5 49 54 37t2 77 5r 823 l70 558 1145 1855 San Mrtco I16 I 300 3 720 315 120 3057

4766 Santa Barbnnr l9 0 lll 449 2128 72 1063 70 580 4734 3625 14325 Santa CIcm 7 5 310 20 3217 128 0 5296

23 822 132 3770 3374Smts Cnrx 102 NA NA Shrgta + 90 NA NA NA NA NA 53 NA 684

0 143 Sierra 42 0 0 0 467 lt 0 15 17 NA 86 125 420 SisHyou 50 0 7 0 2885 54 906 4297shySoleno 6 237 2025 88

Sonoma 199 NA NA I9r 2411 69 NA 796 1282

Stanislaus 225 0 l7 t 6837 217 0 NA 392 836 5681

Sutter 246 0 3 236 0 114 329 458 45 32 1286NA 189 97 559 Tchama NA NA NA 73 4090 l0 NA

t25Trhr$ 3 0 0 0 866 I 0 I z7 0NiA NA 1690 ll 50 5582 Tulare II 15 l3 12 14200 200

3 26 0 642 Tuolumne 78 0 0 1302 349 38 2340 2315 h16 6981 Venturs 1605 ll 265 1509 860Yolo l0 0 I 150 3325 35 0 100 750

Yuba 745 NA 0 NA 165 15 NA 52 214 1464

6598 1657 l228ll 10168 24361 I14587 46250 59058 444422 Totels 28515 247 THEsE TOTALS ARE INCOMPLETE AIID FSPRESENT A SLJMMARY OF FURNISHED DATA ONLY

NA = Not Available or Not Applicable 0fio - = No Resporueto This ltemLree3-e4ryJfftrfiL1ff -iampffi iffffiHdrorreee7

Page 12

A Report on Budgcts Workloads and Assessment Appcal Astiyities 1996-97

TABLE E (CONTINUED)

REAL PROPERTY WORKTOAI IATA (See Table O forWorHoedStalf Comparisons)

Single Femily

(te1

Multi Family

(zo)

Proposition I

-Commercisl Industrial Rural Others TOTAL (21) (22) (2s) (21 (2s)

No of Automrtic rygrrn_ooReducedAssmts Chenge Yes or If yesn196197 No ooin95195 In9697 No (26) AT (28) (2e)

Alameda Alpine Amedor Butte Cehveres Coluse Contra Costa Del Norte El Doredo Fresno + Glerur Hrunboldt Imperial Inyo Kern+ Kings Lakc t + Lrssen

69505 1820 50 0

616 l9 1320 126

450 44 l5 2

58171 679 I19 4

3778 90 15u7 892

196 t7 335 30134 tl

10480 ln21 62 20

NA NA il l3

661 397 r02 724t5 40981 t6 00 0 66 66 l4 4 l9l 6 850 443

193 hzt 85 4000 5724 15535 40 ll 223 1826 2594 2616

4 2 3t7 0 340 340 1134 ln21 102 145 50231 37836

24 220 L t7t 63 122 85 494 15012 19581 19717

1001 328 955 4879 23902 19634 610 700

30 6 l7l I 421 400 32 6 1249 I 1560 1328 16 27 754 t97 1139 1068

677 h21 n6 rt73 5224 l8 t2 105 6 23 223

NA NA NA NA 0 0 II t8 198 0 304 299

43 Yes 0oo No

48 No -171 Yes

-loo No 0oo No

37oo Yes 630o No -lYo No 18 Yes

-t5 No 5oo No

20oo No 60o No

54oo No 0oo No

Zio No

88oo

70oo

500

55oo

Los Angeles Medera Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nepe Neveda 0renge Placer Plumes Riverside Sacramento San Benito Sen Bernardino San Diego Srn Francisco + Srn Joequin San Luis Obtpo Sen Mateo Senta Barbara Srnte Clara Santa Cruz Shqsta + Sierra Siskiyou Solano + Sonoma Stanislaus Sutter Tehema Trinity Tulrre Tuohunne + Ventrre Yolo Yuba

307991 28703 ln24 ln24 16727 806

il5 0 410 5

ln24 In24 604 38

ln24 ln24 ln24 In24 ln24 lln24 4395 IM

30931 I 10597 15380 1686 ln24 ln24

167747 488 12l60l 1308

ln24 ln24 120543 846 157686 7390 21517 3389 44042 4685 8136 325

2875 689 18657 T3 63156 1310

7665 13t h24 ln24

68 0 h24 ln24 34352 285 15917 4t2 25595 104

1718 303 ln24 b 24 In 24 ln24 Iurt24 ln24 2360 7

6[617 818 6500 50 h 24 ln24

15095 12317 364105 78089 ln24 ln24 ln24 225 225 27

498 74 I t2 18118 18M9 5 0r 0 tzL 0

50 030 0 495 428 h24 h24 In24 5898 5t9E 4000

149 5 354 8825 9975 eAsz ln24 h24 ln24 2009 zxlg ln24 h24 ln24 12905 12905 19892 ln24 h24 ln24 5766 5766 3896

I69 u0 656 544t 522r 7769 3A92 0 0 331169 300296

388 103 49 5104 2271O 15767 h24 ln24 h24 523 523 2amp 1626 ln21 454 30347 200662 175016 1027 5A7 43 2590 127076 109077

ln24 In24 ln24 1597 1597 1809 2175 932 ll14 9625 134135 146210 4351 242 1626 29706 203001 162263 23U 830 83 27455 28AM

5t2 t62 1609 1691 52701 46791 4t0 amp t97 5279 14411 13738 6 In 21 38 0 30130 30228 5ll t47 86 l6 20130 19734

1039 567 47 195 56J14 98194 176 386 138 I154 8871

In 24 In 24 ln24 3340 3340 1652 0 80 0 76 76

ln24 ln24 ln24 2812 21812 2887 247 79 6t 1064 36(88 26353 276 138 rr03 295 r8241 158M u2 t62 336 405 2t177 24551

50 t9 245 55 2Je0 1627 ln24 ln24 ln24 189 1t9 2t5 ln24 h24 ln24 92 92 98 ln24 h24 ln24 583 583 750

57 t62 248 2635 2367 1313 1325 166 sJ03 10942 NA

150 50 50 0 6800 6774 ln24 ln24 ln24 898 898 682

79 Yes 88 No 4oo No

100 No l4oo No 32oo No

5oo No No

-549o Yes 32oo No 4 Yes go No

3l7o Ycs 50 No 13 Yes 14 Yes

-l3oo No -9 Yes 20Yo Yes 4oo No I l Yes 57o Yes 0olo Yes 2oo Yes

-48Yo Yes -99lo Yes 5loo No

0oo No -3 No

27oo No l3oo No l3oo Yes 32oo No

-l4oo No 7 No

-29Vo No l0oo No

- Yes 0oo No

24Vo No

40

70o)o

680o

NA

60ao

94oo

5oo

45oo-

75oo 27oo

563oo 80

96Vo NiA

6D0o

683

Totals 1723599 69942 45708 I1100 12839 176274 2040072 1526935 25oo 20 Y 37 N 6150o

THESE TOTALS ARE INCOMPLETE AIID REPRESENT A SIMMARY OF FI-JRNISHED DATA ONLY NANotAvailable orNotApplicable 0 = Zero - =No Rcsponsc to This Item

+ 1993-94 data no data provided for 199G97 t 1995-96 data no data provided for 1996-97 + CountyAssessorlRecorder CountyAssessorRecorderClerk

Page 13

A Repoa on Budgets Ilorkloads and Assessment Appcal Activities 1996-97

TABLE

BUSINESS PROPERTY WORKLOAI DATA (Including Agricultural Businesses)

TOTAL Number Annual Property Nrunbcr Business Vessel

of General Certificated Direct Field Racehorse Statements of Property Property Boats Aircraft Aircraft Billing Appraisals Tar Rehrrns (Ercept 16) Others Asses$nents Stetements (r) 0t G) (4) (s) (o o) (8) (e) (10)

Ahmeda Alpine i Amador Butte Celeveras Colusa Contre Coste Ihl Nortc EI lloredo Fresno + Glerm Hunrboldt Imperial IrryoKern Kings Lake rt + LaSSen Los Angeles Mrdera Marin+ Mrripose + Mendocino Merced Modoc Mono Monterey Nape Nevada Orange Plecer Phmras Riverside Srcremento Srn Benito Sen Bernardino Srn Diego San Francisco + $an Joequin Sen lrris Obispo San Mateo Sante Barbara Senta Clara Senta Cnrz Sheste + Sierre $iskiyou Soleno + Sonoma Stenisleus Sutter Tchame Trinity Tulare Tuolumne + Ventre Yolo Yuba

14483 863 -r5 0

954 70 3064 265 1473 53

743 130 27491 567

499 38 4499 339 6878 657

444 138 4091 168 1639 169

525 69 3956 984 2030 128 6761 130

560 44 57715 4409

1983 120 2235 205

470 4 I700 179 1503 22r

333 35 237 3l

6M3 356 1936 269 2614 235

30807 945 622s 389 I416 66 3633 1395

17420 588 639 t76

14892 163I 14694 21 l8 2045

10267 337 8698 396 432r 42t 6516 506 9454 1206 2758 274 5757 285

136 5 788 125

3533 186 I ll l2 484 5287 272

974 l7l 1508 96

753 30 5869 474 179l 196

17675 843 1360 I70 2269 ll0

t7 8260 5317 0 0

3t8 138 139

0 0 0 0 0 75 0 6251 0 2 137 t47

1437 T2 3306 - 400 100 30 NA 2 335 329 t 248 184 I 2588 1800 00 220 - 253 0 00 27

788 96amp4 22099 00 800 0 6002 1548 04 147 0 725 1100 0 2343 1493 00 83 l 525 r50

In 2 3800 0 871 781 0 2117 6 t70 3454

NA 2973 1700 - 427

12 6205 5591 19 6902 641 0 270 180

In 7 5767 7969 27 5512 l0930 - 25428 4869 0 6085 NA 4 4651 1248

27 4587 I824 t20 3387 15 1368 2510 0 3305 67r 2 182 I042 076 t3 0 22M 230

500 0 550 NA | 1622 3433 00 328 030 50 0 369 34 2 Inl 5961 00 0 3 4218 NA

0870 1060 0 0 360

150 23933 tr ffi i 1259

7160 0 I 774 r65 0 2302 0

201 17603 0 1356 0 2 2851 2amp

t62 25687 5 2800 I 5237 468 0 3296 1900 0 1968 0

29 13265 7lw 2 NA 2381

lu2 188 2 1128 0

4854 130475 I3095 l9 6131 0 9 3746 0 0 631 0 0 6015 0 7 8017 0 I In 8 886

u9 277_

NA I1334 26 3189 0 l6 2403 t44 l3 103263 0 35 3393 0

I 1700 1224 19389 0

507 30841 16561 I 2234 NA

437 24000 563 54578

14169 87 12973 2473

145 7969 0 l0 7343 386

300 10484 L228 5 75136 315925 4442 0 0 6515 NA 0 543 0 2 1689 0

l0 6700 23 10823 10 9132 0

8 5934 685 I 2214 2t 1 158 0

l7 13768 NA 0 1339 0

l5 18992 98 I 2800 290 0 2414

53221 250 79

2739 i 10628 26 0 3250 0

52II3 7l 2179 r03 9392 4

36702 25 3887 9968 ll6 7670 0 2995 0

298r5 0 4761 9174 1761 0

330079 4550 9053 NA

13745 915 we6 0 9719 69

I3584 0 IJst 0 I870

22333 NA 7072 0 7535 3

13Ei499 3525 l47ls I 3510

37449 0 73tfi9 778 3500 0

s4696 74 88422 I580 46lll 127 3222 NA 23lll 265 Itgl9 NA 22433 25

l2l2t6 11455 0 137t3

773 0 5038 0

10929 250 229y2 It757 l0 8100 5

3920 0 1345 0

260e1 NA 3J32 0

4rt44 177 6s5r 6l 5153

Totals 350277 2481I 976 211222 t032ll 9908 739050 90494 1518939 129U

THESE TOTALS ARE INCOMPLETE A]-ID REPRESENT A STJMMARY OF ruRNISHED DATA ONLY NA =Not Available orNot Applicable 0 = Zero -No Retponse to This Item

+ree3-e4tf h1[T1ffi13-ffiTiaifi ltnlrorree6-e7

I

Page 14

A Report on Budgcts Workloads and Assessment Appeal Aotivities 1996-97

TABLE I (CONTINUEIT)

BUSINESS PROPERTY WORKLOAI IATA

Total Audits Current Audits Audits AUDITS Carried Audits Audits Audits Carried Year Completed ffaived COMPLETED Over to (4 yrs) Ilue Assigned Over Audits f99i-96 1995-95 amp WAMD 1996-9(ll) (12) (13) (14) (Is) oo (17) (1t) tle)

Alemcda Alpine Amador

1534 2

43

414 I

It

2il 0

30

27 0

652 I

4I

664 0

39

26 0

590 0

39

0 I

Butte u2 24 0 88 I12 46 6 52 60 Calaveras 23 6 0 4 IO 6 0 6 4 Colusa 102 28 10 l4 52 42 0 42 10

Contra Costa 539 22t 3 t2 236 252 4 256 0 Del Norte 31 4 0 6 t0 6 0 6 4 El Dorado 134 44 9 7 60 28 3l s9 I Fresno + I350 332 255 t2 599 587 t2 599 0 Glerur t2 l0 50 25 85 25 73 60 Humboldt t79 6l 5 66 6l 5 66 0 Imperial Inyo Kern +

22028

669

487

69

2000

0 2l

294

5828

363

680

160

0 0

NA

6E0

I60

0 28

203 Kings frke t + Lesscn

1393724

30lt

8

0I 0

0

0

30t2 t

30

l6

0

0

30 0

l6

0 t2 0

[os Angeles 15554 3353 0 190 35j f223 320 3543 0 Madera 134 100 0 0 100 34 0 34 66 Marin+ Mariposa + Mcndocino

19633

139

196 L

32

0 6 2

0 03

196I

37

0 4

2l

0 I

t5

05

36

196 3

I Mercsd Modoc Mono

256l5t2

740

t2

2LI 5

0 07

95 t

24

95I 5

0 00

95I(

0 0

19

Monterey Napa

437296

t06 5l

6 0

2t ffi

133 rr5

t23 57

5

30 r28 87

5

28 Neveda 198 32 0 0 32 32 0 32 0 0range 4467 1479 0 23 1502 1060 442 1502 0 Placer 104 75 20 3 98 97 I 9E 0 Plumas Riverside Sacramento San Benito $an Bernardino San Diego Srn Frencisco San Joaquin $an l-uis Obispo Sen Mnteo

201503 1325

792151 3492 2011

970 319

11 50

2 240 252

l5358 900 442 198 69

386

0 25 l6 8

30 l4 0 I0

346 126

0 726 400 t74 68

0102

L

586 403 3r

1092 rJ30

630 zffi

70 4t8

0435 274 3l

393 697 432 239

67 432

2 5

t29 0

48 30

82 26

3 56

ffi 403

31ul

1067 514 265

70488

0 146

0 0

651 263 ll6

I 0 0

Senta Barbara 1252 235 15 220 4it0 285 150 435 35

Santa Clara Santa Crw Shasta Sierra

3762 292377

0

677 38 9l

0

104 0 2 0

34 96 t3

T

815 134 r06

I

809 73 96

I

6 0 0 0

8t5 7396I

0 6l l0 0

Siskiyou Soleno +

32374

2A80

00

00

20t0

l5 60

0 l0

rs 70

5

l0 $onoma 886 164 0 3l 195 153 l4 r67 28 Stanislaus Sutter

640154

r45 30

0 0

5

17 150 47

145 M

5 )

150 46

0 I

Tehama Trinity Tulare Tuolumne + Venhua Yolo

470

493 58

715 400

t35

146 8

145 r00

t00

47 0

NA 50

I 3

l5 6

259 30

24 t

20t l4

fi4 1t0

230

145 7

164 r65

I 0

t5 0

135 l5

24 0

160 7

zw 180

0I

48 7

r05 0

Yube 191 3l 0 4 35 33 0 33 2

Totels 497t4 I1631 979 3503 16113 12007 1972 13979 2200

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FURNISHED DATA ONLY NiA Not Available or Not Applicable 0 = Zero - = No Response to This Item

+t 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAsscssorRccordcrClerk

Psge l5

SECTIOT ry

ASSESSMEhIT APPEALS

STATISTICS

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE J

DISTRIBI]TION OF ASSESSMENT APPEALS BY PROPERTY TYPES (f 99697 Fiscal Year)

Number of Percentage Numberof Number of Number of Numbcr of Bruiness Number of TOTAL Number of Chlngp Residential Corrunercial Industrtal Bural Property Other NUMBER OF Appeals From Appeals Appcals Appeals Appeals Appeals Appeals APPEALS Fitd I995-96 Ftled Filed Filed Filed Filed Filed FILED 199$96 to96-97

(8) (e) fl) (2) (3) (4) (5) (6) (7) Almeda 12L79 2270 934 75 E09 148 16415 11280 455oo

Alpine 0 l6 0 0 0 0 16 l6 00 n Amador 37 30 t2 l0 I 92 143 351Vo

Butte 308 226 363 Calavems 5 I 3 5 I 18 26 -308

Colusa 0 tl 4 6 0 8 29 29 00

Contra Costa 6783 652 147 49 455 0 8086 5393 49fo n Dcl Noile 6 0 0 2 0 l0 l7 412oo

El Dorado 1r3 79 l2 l6 2L 8 249 257 -3Loo

Fresno 1013 309 89 96 2t2 ll3 1832 2077 -l187o Glenn I l2 I 2 16 52 -692oo

Humboldt 49 44 19 t7 39 33 20r lt7 L360o 4750o lmpertat 4E 43 9 7t 27 0 205 139

n -7190o Inyo ll 0 I 0 16 57 4lloo Kern + 1923 996 156 94 306 347S 2462 433oo Iffng 4l 93 5 2 l4 t7 172 120

a 00olo Lake r 43 l4 0 0 5 64 64 l3 538olo Lassen I 4 0 l5 0 20

1120 Los Angeles 73717 23871 NA NA NiA LL772 109360 93305 284oo Madera r02

JJ 43 t1 36 0 t3t 99z t0fo Marin + 795 125 7 3 lll 53 II00

l1 545oo Maripoca + 5 3 0 0 I 8 11 na l -237oo Mendoclno 2E t 38 t03 135

1057oo Merced 2t8 In t Lr l In l In 1 In l 288 140 6 5667 Modoc t 3 I 33 I I 40

a( 37 -3240o Mono In l In l In 1 In l In l 25 -Lfo Monterey 261 t21 26 t6 t8t t9 624 636 190 Napa 237 133 ln2 lnz ln2 0 370 3Il

385 960o Nevada l7l 172 0 0 65 I4 422 1 -51oo Omnge 21629 4485 [409 187 3183 308)5 32547

55sYo Placer 1766 206 0 0 r0r 20 2093 1346 t7 -294oo Plumls 6 4 0 2 0 0 t2

-123oo Riverside 17298 4380 0 451 464 464 23057 26289 -t340o Sacnmento 4541 960 490 85 290 3r0 6676 7707

54 74oo San Benito 7 10 5 2l 3 2 50 6756 287oo San Bernardino 6637 878 568 438 174 8695

-275oo San Diego 14408 1870 1053 424 957 6l 18773 25910 -143oo San Francisco 1107 457 62 0 r39 66 1831 2136 165oo San Joaquin 1I84 397 ln2 53 104 57 1795 1541 -51 $an Luis Oblspo 86 90 t9 7 l9 I 222 214

3007 09 $m Mateo 2249 433 In2 In l 305 48 3035 ( 943 34s Ssnta Barbara 857 175 47 36 r05 1212

6625 6490 2loo $anta Clarr 3618 1662 h2 In 2 1258 87 539 Snnta Cnrz 155 99 8 17 35 0 314 204

0 191 207 -77oo Shasta + 30 lI3 3 2 43 6 3 r000 Sierra 2 0 0 3 I 0

22 2r 48oo Siskiyou J 5 0 0 6 157 1361 10t6 253oo Solano + 886 242 16 t5 45

2693 1833 46Po Sonomn 58 0 I152 1180 -24oo Stanishus 778 183 60 71

l0 389 92 3228oo Sutter 235 26 I 6l 48 tra

0 464 20091 Tehamr 454 4 3 3 0 2 0 9 It -182oo Trinity 3 4 0 0

NiA 5s6 726 -262oo Tuhre NA NA NA NA NA l5 0 57 69 -t74vo Tuolumne + 5 30 5 2

NA 6420 7176 -105 Vcntura NA NA NA NA NA 57 0 304 384 -208oo Yolo l6 208 h2 n

0 51 39 308olo Yuba l4 18 I 8 l0

6620 17205 262104 24663t 6-SYo Totals 175775 46024 5041 2082

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF zuRNISHED DATA ONLY NA = Not Avrilable or Not Applicable 07ro - No Response to This Item

lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + County AssessoriRecorder County AssessorRecorderClerk

Prge 16

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE C

AB 8T8 POSITIONS (In Person Years)

PERMANENT POSITIONS TEMPORARY POSITIONS

Other Cerffied Aooraisers Other Certified Appraisers -Teaf-ifitrsffiffi Tcch amp TOTAL AdmtuL Drafting Tech amp AdmLL ffiDrafting Mgnt Property Property Mapping Pro Clerical Mgnt Property Property Mepping Pro Clerical STAFF

I

20Alameda i 4 3 0 Alpine

i - 05 25 Amador 4 1000 5Butte

05 0 05 2 Calaveras l 0 d d ori d 075Colusr r 058 0 0 0

t2_ 0000 E2Contra Costa ii I 0 Del Norte 0El Dorado

0 3 0 IFresno 50 irii 0 Glenn 5 Humbotdt ii i i 0 lmperial 0Inyo 00 0 0 4 d l9 Kern+ I Kings 00 I 0

- 0 Lake 15 Lessen 0l 0 05 5003 01 t2 2E9 [os Angeles a

Madera I - 0 Marin+ 0 Mariposa +

025 02sMendocino 0Merced 0 Modoc 0 Mono 0 Monterey 0 Napa

183 Nevada 0Orenge -1 l 0PIacer -1 I Plurnas 0 00012 6 Rivercide 159 t00 00098 188 Secramento 7l I

0 I$an Benito 01 3 4 0 Il 0 l8San Bernardino

12 0020 49San Diego 2t0 2 3 20ll ISan Francisco 0 00064 136San Joaquin 34

0 13Sen Luis Obispo 00 7 2022t 4-29 16 San Mateo 1n 2 l0 Santa Barbara L 2 0100

2051 27 Santa Clara 00 0 l8 _ 22501 73$anta Cruz t

Shesta + I l 0 Sierra 0 Siskiyou 0 4Solano + 20 15 125 Sonoma 52

4 45231 l5 $tanislsus 4Sutter ll0 I l-i LtTehama l9 0Trinity

2 l0l0 4 Tulare 0Tuohmute + i 25Ventura 1ii 0 3 Yolo i 0 Yuba

285 l12 9378 345 55 3477 613 6E243 Totels 0 22358 8r5

THESE TOTALS ARE INCOMPLETE AID REPRESENT A S1JMMARY OF FIRNISHE_D DATA ONLY NA = Not Available or Not Applicable 0 = Zerc - No Response to This Item

lgg3-94 data no daaprovided foi-1996-97 1995-96 data nodatapro-vided for 1996-97 + bountyAssessorRecorder CountyAssessorRecorderClerk

Page 4

I

I

I A Report on Budgets Wotftloads and Assessment Appeal Activities 199697

TABLE D

BI]DGETED PERMAITETT POSITIONS fln Person YesE)

olo oo

Change Change Agressor CertifiedAppralscrs Computcr Other 96-97 9t96 From 94-95 From amp Other Effi Dmfting Andysts Teclu amp All TOTAL Total 95-96 Total 94-95

Mamgers Pruperty Property Mapping etc Pro Clericd STAFF Sttff to 96-97 Stalt to 95-96(rt E) G) 4) (s) (O O G) (e (10) (11) (12)

95227 6 212 62 t70 170 Ooo 18308 -7ooAlameda Alplne r00 0 0l 02 2 Ooo 2 0oo

Amedor 321 I 00 25 95 966 -2oo 95 7oo -2oo Buite 4142 3 r0 t7 4l 42 38 Lloo

Cdaveras 3405 15 05 0 4 r35 135 0oo 155 -l3oo

Colusa t3t I 03 110 l0 0oo 10 0oo

Contra Costa e5014 5 l4 45 12t 125 2oo 126 0 Del Nortr 171 05 0 05 29 9 0oo 9 0oo

El Dorado 3162 3 t2 936 36 0oo 46 22oo Ooo 128 0oo Fresno 441 14 8 l3 57 12t 128

Gleml 330 0 40 010 l0 0oo

Humboldt 3103 I 02 t2 3l 31 Ooo 3l Ooo

n 0oo Impcrirl 783 00 823 23 Ooo 13 I I 0oo Inyo 721 I 00 51r I I 0oo

Ooo Kern 53813 5 ll 31 94 94 Ono 94 Ooo 20 Ooo Kings 273 I 00 720 20

Llker + x82 I 02 621 21 0oo 75 0oo Lssscn 230 I 10 05 75 75 Ooo

l7oo Los Angeles 52 271 106 37 66 49 558 1239 1239 Ooo 1485 0oo Madera 314X 3 00 t0 s2 32 0oo 32

I lolo Mlrin+ 225 22 6 3 375 22 6l 595 loo 535 l8oo Mariposa+ 230 00 410 13 -23oo ll

Ooa 22 0oo Mendocino 392 0l 622 22 Merced 873 02 829 27 7oo 3l -L3oo

Modoc 22I 00 28 I 0 8 0oo

ll 9oo Mono 161 00 312 12 Ooo 0no 49 2oo Monterey 3177 00 20 4t 48 -loo 225 0oo Nape 373 35 00 55 2225 725

Nevada 112 I 4 l0 13 34 32 60o 32 Ooo

14 4oo 305 Orange 58448 15 r 0 r33 300 288 60o

5204 4 26 265 675 65 4oo 65 0ooPlacer 221 I 00 2S 8 0olo I 0oPlumas 32oo 165 l8oo Rivcrside t2 78 l5 7 l0 23 33 17t 135

135 loo 150 Sacramento 85118 5 50 49 136 l0oo 0oo l 0oo San Benlto 14l I 00 512 L2

153 0oo lsX loo San Beruardino r0 60 l0 7 219 45 153 0oo San lliego 1l 69 3l 26 l0 33 99 219 279 0oo 279

0oo 107 Ono San Francisco 73120 t 10 4t 107 107 76 3oo SrnJoaquin 5267 5 47 24 7t 78 0oo

loo San Luis Obispo 8 225 45 3 a2 27 67 58 -loo 67 -4oo 108 4oo San Mqteo 54t14 2 027 17 lo7 ll2

74 -9oo 698 60o Santa Berbtre 9255 4 80 15 67 72 -2oo Senta C-lara ll 44 7 74 r00 243 245 Ooo 250

Santa Cnrz 592 2 03 l0 3l 3l Ooo 318 3Yo

3154 22 00 t4 3t2 402 -5oo 4O2 0ooShastri + 1180 02 00 27 51 57 Ooo 57 OooSierra 2l Ooo 21 0oo Siskiyou 361 3 00 821

Sokno 3145 4 00 935 43 -l9oo 44 -2oo

Sonoma 521 7 6 20 25ffi 55 2oo 56 -zYo1 Stanlslaus 3276 20 15 5s 55 Ooo 55 0oo

-l0oo $oaSutter 763 I 00 719 2L 21 341 I l0 5t5 15 Ooo l5 OooTehama 170 I 00 04 4 OooTrfnfty

Tulare 2237 3 t7 l0 s3 53 Ooo 53 OVo

Tuolurme 341 I 00 312 12 Ooo 135 -l lolo96 l0ooVenfirra 34413 t3 t4 28 106 106 Ooo

25 -8ooYolo 362 I 00 t2 24 73 4oo

342 I 00 55 1S5 155 Ooo 155 OooYuba

1525 ZZl25 179I45 45t57 454806 loo 4827-1 Totslr 28725 14113 497 2249

THEsE TOTALS ARE INCOMPLETE AIID REPRESENT A SIIMMARY oF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zeto - = No Response to This Itern

l9g3-94 data no data provided for 1996-97 1995-96 dala no data provided for 199697 + County AssessorRecprder County AssessorRecorderClffk

Page 5

A Report on Budgets WorkloadS and Assessment Appeal Activities 1996-97

TABLE E

BUIGETEI TEMPORARY POSITIONS (In Person Ycars)

Business

Real Property Appmisers-- - (I)

Property Auditor-

Appraisers - - (2)

Drafting Mapping

(3)

Other TechnicaU Professional Clerical

(4) (s) TOTAL

(6)

Alameda 0

Alpine Amador

00

Butte 0

Caleveras Colusa i Contra Costa

0

000 34

00

34

DeI Norte 0

El Doredo Fresno 06

0 6

Glenn Humholdt Imperial Inyo Kern+

0 0

0

0 0 00

15 052

015

0520 0

KingsLlke + Lassen 0

00

05

[-os furgeles Madera

0 0

0 033

Marin + Meriposa + Mendocino

0I0

Merced 0

Modoc 0

Mono 0

Monterey Napa Nevada 05 0 05

0 0I

0renge Placer

0 0

Plumas 0

Riverside Sacramento 0 0 t

0 I3

San Benito 0

$an Bernardino 0

San Diego San Francisco + 0 0

0 0

San Joaquin San lxris Obispo Sen Mateo

0 0 0

2I 2

6 I)

Sente Barbara Santa Clara 0 r2d

0 I23t

Santa Cruz 0

Sheste + 0

Sierra 0

$iskiyou Solano +

0 037 037 0

Sonoma 0

Stanisleus 0

Sutter 0

Tehema 0

Trinity Tularc

0 0

Tuolumne + 0

Venhre 0

Yolo 0

Yuba 0

Totels 05 4 318 33

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SIJMMARY OF FIJRNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This ltem

+ lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessoriRecorder CountyAssessorRecorderClerk

Page 6

SECTIOT HI

LOCALROLL

WOreOAD STATISTICS

I

i

i

l

i

i

i

I

i

i

I

i

i i

l I

i

i

I I

I

i

I

I

I

i

I

I

l i

i

I

I

i

I

I

i

I

I

i

I

i

I

I

i

i

i

i

i

I

i

I

i

A Rcport on Budgets Workloads and Asscssment Appeal Activities 199647

TABLE F

LOCAL ROLL VALUE ANI STATISTICS

Section 601 Roll o

Fdl Value in 000s

(r

Full Velue in 000s

ROLL VALUE in 000s Unitr (in 000s)

(7) (8)

Alamede Alpine

Amador

s76677625 191616

2115674

$7241330 23060 82771

36691 $25691MNA NA

21197 $2049546

Butte Calaveres Colusa t Contre Costa Del Norte El lloredo Fresno Glenn Humboldt Imperil Inyo Kern + Kings Lake Lassen Los Angcles Madere Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nape Nevada 0range Placcr

8800752 27322L5 L477214

66302789 918238

10318447 29749673

1358042 5398459 5045990 2243174

34855672 3910049 3038166 1239884

474278295 5279262

22961908 106521I 4656M2 7736518

628164 L672427

20605861 9274269 6483741

165537053 L7280657

440314 55937

106309 2939474

43M2 247W|

L726503 57894

423101 630814

41u2 1692227

164653 274955 11196I

31411238 190234 945534 38530

207451 M0457 21591

224948 1102592

394734 207245

11923012 617222

2023 s334NA NA

30745 sl090l932 fi17275

6624 s161931298 $8110221071 s288035243 $1475643399 $954351276 $16602

27322 NA5475 $73I

NA1864 $44565NA s101492

3718 NA9950 $866495I144 91437121500 $74935NA NA940 $5341

L542NA NANA NA

3303 s173752 86205 $432352813592 $848295

Plumas Riverside Sacramcnto San Bcnito San Bcrnardino San Diego Sen Francisco + San Joequin San llis Obispo San Mateo Senta Barbara Sente Clare Santa Cruz Shasta Sierrr Siskiyou Soleno + Sonome Stenishus Suttcr Tehama Trinity Tulare Tuolumne + Venture Yolo Yuba

L922301 71274926 51044181 2550542

69606259 142356634 52146583 2266736L 18078310 53179785 24529686

109303350 14957993 7907321

320803 2165288

18146030 27703602 17298926 3584025 2M4O76

629245 12882823 3203189

43855746 7773077

105851

51425 2796593 3180992

I14782 4905636 7289569 5230019 1575551

503719 6655948 1567758

13806407 578699 422812 38548

187531 743418

1147342 873460 365004

80085 34144

639812 I14290

2258372 527460 136013

76688 $734938017 $9138421699 $99584

784U s760643 63390 $28261858600 $231568

17269 $68293613480 s393240 20705 $151248310526 fi729682333tr $45751054086 $21749171 s269679536 s2725

1875 $543165568 NA

12996 NA19394 s2922782656 9433773936 $432741 $7910

16479 $42601737489 s26192

NA NA4880 $17301808 $30029

Totels sL777471406 sl19854185 $1897325591 ltiitl 780891 s26220527

THESE TOTALS ARE INCOMPLETE AID REPRESENT A STIMMARY OF FIJRNISHED DATA ONLY

NA = Not Available or Not Applicable 0 Zero - = No Response to This Itcm r+ 1993-94 data no data providea toijgge-gZ t 1995-96 data3o datl pryvided for 1996-97

CountyAssessorRecorderClerk +CountyAssessorRecorder

Page 7

A Report on Budgeb Worktoadq and Asscssutcnt Appeal Activities 1996-97

TABIJ G

IISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SEC[ RED ROLL)

Residential Conmrenchl Industrid

Alrrmeda Alpine

^AmadorButtc Calrveras Colusa r Contm Costa Ilel Norte El Dorado Fresmo + Glerur Iltmrboldt Impcrid Inyo Kern + KingsLrlc r Lassrn Loe Angeles Mrdcra Marln+ Marlposa + Mcndocfuro Merced Modoc Mono Montercy Napa Nevada Onnge Plrrcer Phmras Rlverslde Sacramento San Benlto San Bernardino San lllcgo San Frrnclsco $an Joaquln San Luts Oblspo San Mateo $anta Brrbsru Santa Clara Santa Cruz Shastr + Siera $isHyou Solano+ Sonomn Stanislaus Suttcr Tehrma Tftdty Tulare Tuohunne Ventun Yolo Yuba

Sforgte Multi- Vacant Vacant VacnntLand Total Improved Land Total Improved Land TotalFamily Famity

(8) (e) (r0)(1) (2) () (f) O) __ CI)-(O -313687 3346E 13277 360432 15600 1276 16876 6670 1743 9r413

NA NA NA 0 NA NA 0 00 08412237 28t 6678 19J03 574 lE3 757 39 45

0 0 0

14333 1876 9t10 26019 6ss 356 1011 42 6r It0 NA NA 0 NA NA 0 NA NA 0 NA

16322 2tt 546 8365 1089 9454 1683 755 2438 264720 7504 7631 354 4690 12675 490 186 676 367 43

55076 2031 19639 76746 1628 598 2226 422 413 835

16712 r9lJto 1055t 3926 985 4911 165158 9510 - 1581 00 0

E293 41032 2160 32E 2488 354 301 655 29713 3026 23682 955 25510 50147 2118 2283 4401 520 353 873

498 1673 9265 787 74 861 6E5 12 697 7094 I18420 274Jil 92a4 3131 I2335 2660 2822 51482 145495 10449

20771 783 2246 23tX 1266 3 1729 170 In 6 t70 17538 358 31046 E942 1973 658 2631 321446 8775 6U 2029 1l428 581 263 w 46 62 108

1661051 241582 2ol0255 t4112 1547 99589 37352 1176 49119 107622 NA NA ln20 NA NA In 20 NA NA In 20 NA

70672 5197 9147 ffizr6 2t57 525 3J12 576 134 7to NA NA NA 0 NA NA 0 NA NA O

20000 950 8640 29590 2000 415 2415 301 r24 425

NA NA NA 0 NA NA 0 NA NA O

IE59 34 823 2716 393 237 6e0 13 15 290 0 0

768 269 1037618 5319 6254 trl162 d45l 706 s157

26017 2065 1373 29455 1505 317 IS22 474 239 713

3451I 1L27 15017 50655 1t22 265 1387 223 214 437

627850 27222 17405 672477 24404 1968 26372 11219 950 12169I13974961- 2617- 18021 95601 2952 1288 424O 655 484

0 0 0

399650 7406 129303 536J59 lEl84 10159 28343 Ins In6 0

300983 19304 15815 336102 11583 2223 13806 3726 1967 5693

9875 357 [083 ll3l5 485 52 537 134 58 192

419249 2t505 90046 SI7800 l4lt0 9726 23906 5628 6E96 12524

6L5292 43699 47773 70664 17192 3665 20857 7111 2893 10004

r55t96 15837 In 3 15837 2655 In 3 2655 113718 35310 6168 I l9ol2 8560 8039 1316rr 6415 1228 7643 ltg4 1077 2971

767t9 4008 14061 94t5t 5626 1227 68Si E65 307 lrl72 17425 11692 7895 193t12 6572 32W 9862 3047 1974 5021

102500 4600 tt60 90600 7100 4to0 5060 1150 360 1510

375445 19995 E697 404F7 1a334 284 1261t 6413 l9O 6603

63573 4201 8503 16279 3022 497 3519 569 133 7W 47140 2030 1191 61087 3452 1272 4724 323 157 6t0 1615 24 928 27 102 26 r28 37441

306E5 t45 In l 31530 2671 Lt 5 2611 740 In 8 740

95026 3460 5872 104J58 2il3 Et8 3611 t45 700 I54S

ll9t73 5735 4317 129125 4278 827 $105 1519 495 2114 1536 In 6 1fI692170 5528 3934 101632 4914 1227 6141

16770 1532 1544 19846 E50 186 1036 390 t47 537

16762 1859 t197 26tlt 952 256 r208 n9 E3 36i2

5150 4ll 5422 10983 478 6t s39 19 l0 2

90781 2t65 In 12 93646 5122 In 5 s122 999 In 8 999

21538 926 7468 29932 9t7 193 lrl0 51 42 93

1E7644 7035 10748 2t547 5531 7t6 5J17 3439 1210 4649

31to 235 2295 36Jro 1910 510 2r4fA 720 3lo 1030

u-r84 2082 1999 15265 2102 423 2515 294 316 610

Totrls 7204E51 584543 867671 8657065 330287 73066 4l33ll t 13349 41306 154655

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTIRNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - = No Response to This Item

rree3e4trjf^Hx1flhff uLlfrf1ffiftfijlrorlee6-e7

Page t

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Rural Miscellaneous Non-Restncted Secured on

Non- Possessory Gasamp Imps Irrigated Irrigated Restricted Vacant Other Total Interests Mineral Other Total (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21)

Alameda Alpinebull

NIA NIA NIA NIA NIA NIA 3921 0 4 4 NIA NIA NIA NIA NIA NIA 0 0 0 NIA 0

middot--middotgtmiddotmiddot

Amador 76 742 170 988 17 148 165 middot--middotgtmiddotgtgt

Butte 0 0 Calaveras 5014 NIA NIA 1382 5183 0 11579 NIA 1216 1999 3215 Colusabull NIA NIA NIA 712 NIA NIA 712 0 202 NIA 202 Contra Costa 1231 698 613 472 1 3015 779 215 994 Del Norte 207 0 0 710 0 0 917 0 437 388 825 El Dorado 1058 1279 2337 1424 15 19159 20598 Fremo+ 8575 NIA 1928 14298 1802 NIA 26603 4 392 0 396 t bull+~~t~~ Glenn 0 0 Humboldt 8280 NIA NIA 7601 5857 0 21738 0 734 374 1108 Imperial Inyo Kem+

5757 2678 - 17660 6 26101 26 700 726 NIA 46 1264 NA 4329 51 5690 In 1 5 etc 519 467 986 207 4910 4099 11432 15290 l322 37260 NIA 3328 NIA 3328

Kings 1148 NIA NIA NIA NIA NIA 1148 0 97 12310 12407 Lake+ 373 2180 342 2895 0 29 123 152 Lassen 1043 In 15 In 15 2539 7632 In 15 11214 0 75 37 112 Los Angeles Madera Marin+ Mariposa+ Mendocino

- 63002 410 63412 10492 2348 17419 30259 NIA NIA NIA 4006 NIA NIA 4006 225 270 44282 44777

5 0 216 493 0 98 812 0 0 383 383 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0

3450 1000 7630 9750 810 0 22640 0 0 70 70 li~lil Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Rivenide

NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0 1673 657 1889 553 65 0 4837 0 0 19105 19105

0 0 1787 2082 3374 859 8102 2 292 6694 6988

251 501 In 12 625 3682 6940 11999 0 0 1393 1393 0 0 0 382 0 0 382 0 0 0 0

3310 210 3520 575 361 35518 36454 84 0 0 1122 0 82 1288 0 85 6581 6666

0 0 6847 Inll Inll 2238 467 9552 - 50811 50811

ifl bullbull ~J~ t bullbullbull 2~~n

lllibull Sacramento San Benito

5547 1004 Inl2 1510 In 11 0 8061 137 129 14154 14420 2142 In 11 Inll 2281 168 0 4591 0 10 0 10 middotmiddotmiddotmiddotimiddotmiddott~i~I

San Bernardino 1270 199 734 99230 101433 8545 433 1075 10053 t~Usect San Diego 270 2574 12313 1409 1965 483 19014 3727 171 62143 66041 rrn~~t~9= San Francisco + 0 0 San Joaquin San Luis Obispo San Mateo

149 4531 402 6834 262 12178 28 94 283 405 940 NIA NIA 3791 10393 1520 16644 1066 218 6659 7943 173 162 163 705 547 638 2388 5 3 3117 3125 11~111bull

Santa Barbara Santa Oara Santa Cniz Shasta+

2000 2000 2500 2200 NI A NI A 8700 225 380 194 799 4408 0 0 3200 305 7913 0 23 15 38

250 614 826 5116 6 6812 29 4105 4134 4113 NIA NIA 2361 3715 NIA 10189 10 102 12020 12132

fftH0$~~ 1111m

Sierra 193 0 0 467 24 0 684 172 280 51 503 Siskiyou In 12 6535 In 12 2886 In 12 In 12 9421 0 0 211 211 Solano+ 76 757 561 2022 93 3509 5 237 7445 7687 Sonoma Stanislaus Sutter

3127 758 4383 2413 57 0 10738 0 191 11542 11733 1110 909 36 7566 84 4395 14100 0 807 807

0 3843 258 0 0 2197 6298 0 236 354 590 11111111 Tehama In 12 1427 1646 4090 791 503 8457 0 72 0 72 t2ttt~~~~n Trinity Tulare

0 0 0 882 0 0 882 0 0 12 12 21072 In 11 In 11 In 11 In 11 In 11 21072 347 In 20 6739 7086 lijtijmiddot]i~~

Tuolumne+ Ventura Yolo

106 132 2510 1275 0 0 4023 672 301 1358 2331 NIA 1894 1972 1496 805 NIA 6167 NIA 878 7402 8280

1750 lnll In 11 3325 - 1550 6625 0 156 156

1nnrn~1~JM

middot -middotmiddotism Yuba

Totals

NIA 3370 1610 157 110 0 5247 0 445 0 445

91274 41752 57500 116692 250303 20372 577893 27661 15614 357862 401137

middotmiddotmiddot~$~~middot jij~j~if~$~~

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

bullbull 1993-94 data~ no data provided for 1996-97 bull 1995-96 data no data provided for 1996-97 + County AssessorReclgtrder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page9

Alameda Alpine Amador Butte Calaveras Colusa Contra Costa Del Norte El Dorado Fresno+ Glenn Humboldt Imperial Inyo Kem+ Kings Lake+ Lassen Los Angeles Madera Marin+ Mariposa+ Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Riverside Sacramento San Benito San Bernardino San Diego San Francisco+ San Joaquin San Luis Obispo San Mateo Santa Barbara Santa Clara Santa Cruz Shasta+ Sierra Siskiyou Solano+ Sonoma Stanislaus Sutter Tehama Trinity Tulare Tuolumne+ Ventura Yolo Yuba

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (UNSECURED ROLL)

Personal Unsecured Manu-Property Possessory factured

Aircraft Boats amp Fixtures Interests Homes W~~r~Q ~Q 00) UN~jtD 111 (23) (24) (25) (26) (27)

880 14483 31667 4230 708 268 1396 NIA 53632 0 15 64 139 8 226

70 954 1536 105 7 155 0 65 2892 265 3064 3532 276 1720 8857

66 1473 767 80 NIA NIA 3 80 2469 ii~l~ll 136 773 1150 67 NIA NIA NIA NIA 2126 585 28161 20920 2169 3230 484 10 55559

36 495 480 361 0 2 0 22 1396 339 4449 4021 209 1011 541 50 10620 681 11333 29883 1056 8 542 616 44119 138 444 1052 148 1782 153 4657 3560 806 0 451 698 40 10365 169 1639 2897 634 0 729 163 bull 6231 92 547 917 276 0 NIA NIA 0 1832

993 3956 17783 580 NIA 1700 NIA 0 25012 128 2030 NIA 206 1000 216 NIA 3181 6761 130 6761 1372 145 191 8599 44 560 396 300 In 28 107 169 1576

4409 57715 250006 100 16905 100 12895 0 342130 111~bull 133 1983 2634 228 518 170 NIA 0 5666 (tt)~flW 205 2235 10955 953 0 37 NIA 96 14481

48 470 418 375 105 17 5 76 1514 179 2254 7771 486 0 79 190 40 10999 1111111 221 1503 3787 329 1812 7652 i)t~aJ~lt

35 333 323 269 0 78 9 0 1047 31 237 450 51 933 1702

356 6843 12588 1658 403 21848 271 1931 3521 268 16 NIA 3 6010 11bull 235 2614 7760 361 1947 0 170 0 13087 935 29663 64645 2248 0 In 25 43842 8208 149541 389 6225 7265 324 1161 360 0 0 15724 66 1416 850 2332

1437 3638 27337 NIA NIA 42 32454 616 17420 55443 1879 0 957 2216 0 78531 222 668 1420 59 In 25 In 25 0 0 2369

1631 14891 36507 0 12620 1492 0 0 67141 2145 14694 53088 0 0 445 4436 0 74808

2045 45382 2923 53 1704 52107 337 10267 11914 447 NIA 142 NIA 0 23107 445 8698 NIA 0 0 NIA 14616 23759 ltlt=nnu~taiw 421 4321 13781 373 0 13 992 0 19901 536 6516 13926 2168 In 26 202 269 138 23755

1266 9454 59543 2115 7129 317 4238 0 84062 ~~iiil 287 2758 5800 1247 23 10115 285 5757 4667 1340 0 NIA NIA 0 12049

6 177 189 1134 0 41 1547 125 788 1523 622 0 500 233 0 3791 iill11 186 3533 5144 239 826 151 10079 tl)~MOW 880 11112 10823 620 0 493 0 0 23928 275 5515 14095 576 4710 2733 NIA NIA 27904 middotmiddot 1[~11 175 3203 2316 92 16 148 314 355 6619

96 1508 NIA 132 In 1 289 10 2235 4270 51 1340 611 1041 0 0 0 0 3043 t)imiddotiimiddotit~fli

501 5869 11764 736 NIA 134 NIA NIA 19004 196 1797 1339 458 0 31 0 0 3821 843 17675 28152 NIA NIA NIA NIA NIA 46670 174 1364 4730 150 859 126 456 0 7859 120 2269 l047 168 0 60 0 82 3746 ~11111

_ middot middotmiddot

Totals 25674 358493 905061 38355 51373 19299 75558 30413 1504226 nmn~~~~w

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1993middot94 data~ no data provided for 1996-97 1995-96 data~ no data provided for 1996-97 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page 10

A Report on Budgas Wo(kloads and Assessmeuroilt Appeuroal Activitieuros 1996-97

TABLE H

REAL PROPERTY WORKLOAD DATA (Sce Table O forWortloadStelf Comprrirons)

Trrnsfcrs New Constnrction Jurisdiclions Total Ncw Lonstmction

$ingIe AII Issuing Buttdlng Assessnrents Illscovertd Famtly Other Totrl Building Pcrmits Resultlng Without

Transfers Transfers Trursfers Pcrmlts Received Fnim Permits Permits (r) (2) (3) (4) (s) (o o)

Ahmedr NA NA 27Jss 15 t728 Alpine NA NA 0 I l5 NA 4 Arnador 645 326 97t 7 1280 964 5 Butte 4606 1479 60t5 2080 1083 155

Cdrveras 739 1125 1t64 2 1001 789 NA Colusr 4t2 519 1001 3 1904 ll l3 240 Contre Costr 4823 141 25564 I5 24958 17771 2541 Dcl Norte 1161 388 13g 2 9ll 867 363 El Doredo 2739 5191 7930 3 5187 2555 50

Frerno 14357 2fi4 r6mr l6 I1066 6713 NA Glenn 537 s37 3 8t9 Huurboldt NA 1795 lJes 8 3559 1387 194

Imperirl 1575 2237 3flf 5 2278 1972 73 Inyo 231 299 Ii0 3 NA 259 NA Kem+ 9344 I1053 10397 9 18500 7191 728 Klngs 1780 898 2679 5 NA 1122 NA I-oampe rr NA 3847 3t47 3 26676 NA NA LrSen 515 525 1141 2 1102 804 32 Los Angclcs t52740 40655 r93J9s t9 253656 90400 NA Madere NA 2808 2t0t 6 NA 1t63 NA

gg7l Marfu+ 3281 452 3733 t2 3545 0

Marposa + NA 499 499 I 714 0 25

Mendocino 3600 2050 s6g) 4 3000 1600 150

Merecd ln2 4397 4397 7 NA ln7 6793 Modoc r97 684 ttl 2 361 150 2l Mono 767 757 7 I136 256 LZ

Montcrey 393 In l 73e l3 NA 1905 NA Nape 0 6 1432 hlevrda 304 219 3364 3 3649 2255 100

Orange 54211 7558 61t29 32 33068 28520 0

Ptrrcer 568 2S08 819S 7 10396 4117 0

Plumrs 0 2

Rivenlde 48516 103t3 stt99 25 16I53 1206 NA Sacramento 22895 1771 2+66t I 34077 7445 100

Srn Benlto 1400 Inl lfixl 3 731 7I0 390

Srn Bcrnardino 377 30654 6t121 24 27392 130I3 300 San lliego 56954 8440 99t49 l9 10700 l8l8l ll6 San Frenclsco+ 3737 4357 we4 I 5409 1079 SrnJorquin 9729 8584 1ur3 I 12681 6457 2549 Str Lrft Obispo 6610 2203 Itl3 I 9642 NA NiA San Mrtco 9132 l6l I 10743 23 25099 7532 0

SrntrBerbsre 500 4190 500 4690 6 6715 3200 Santa Clara 23958 3255 2t424 17 19542 7321 0

Srntr Cruz 5349 1718 7Mj 5 4766 1433 76

Shlsts + NIA 5906 5905 4 4890 1649 15

Sierra r54 305 459 I tgz t44 26

$isldyou 526 3549 4175 6 1707 1450 50

Sohno + 6716 799 7515 I 2650 l2l t Sonoma 0 l0 7625 0

Stanisllus 1309 3087 16186 l0 9675 3153 229 Sutter 1377 415 1792 3 x200 1023 92

Tehama NA 2296 23e6 4 1958 1370 98 6 Tftilty 202 328 530 7 487 285

Tulnre In2 8509 8509 9 NA 6000 NA Tuohmrne 92t 618 1546 2 1892 864 100

Venhrn 14283 1t52 r613s It I1365 2267 50 Yolo 2300 350 2550 5 5500 1700 l0 Yubn 650 502 I152 5 175 745

Totels 553493 198317 823520 520 624608 305071 18s56

THESE TOTAIJ ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTJRNISIIED DATA ONLY NA = Not Availahle or Not Applicable 0 fio - = No Resporue to This Item

199394 data no data providedfor 1996-97 | 1995-96 dat4 no data provided for 1996-97 + Corurty AssessorReoorampr CountyAssessorRecorderCleurork

Page l1

A Report on Budgets Workloads and Assessmerrt Appeal Activities 1996-97

TABLE H (CONTINUED)

REAL PROPERTY WORKLOAI DATA (See Table 0 for lVorkloadStalf Comprrisons)

Tsruaver Relief Miscellrneous

Ner Affected by Alfectcd by 6090110 GovL thnt is

Misfortune Emlnent CIiims oilamp Owned annually Appealed Property Subdivislon Roll Corrections Calsmi$ Ilomdn Filed Gas Restricted Prop valued Properfies Splits Lots

(t) (e) (10)

Alamedr 5I In 10 62 5031 320 13348 845 3968 14274

I Alplne r ll 9 I I 59 NA54 104 35 632 Amrdor 6 5 76t 15

0 I l6 -8 2065Buttc 102 t47 295 1542Celevcms 46 0 2 0 1382 NA NA l8

NA NA NA 202 0 l6 178 164 176Colusq 258 5215 21345Contrc Costa 31 t2 80 455 207 336 2145

Del Norte 74 0 4 0 709 ll o l0 146 17 498

0 I 0 1275 105 0 389 164 888 2763EI llorado 83 1l NA 3431 2051 8829 Fresno 0 4l 34 45 14679 84

422Glenn 103 14 022 43 7601 29 825 309 185 227 1714Humboldt

Impedel t2 00 0 060 25r 167 430NA t l5 157 Inyo 2 030 NA NiA 1122 NA

500 2500 I1000 Kerrr+ NA NA 150 3328 2500 200 NA NA 68 774 NA 445 Ktngs 8 0 193 97 NA NA NA

NA NA NA Lrkeuro NA + 3 52 6 422 Lrssen I 00 75 2519 37 0

Loc fuigeles 23109 70 301I 1438 40 3700 I1E00 5I61 6344 I170806S 245 649 3010 Msderr l0 24 49 4019 13 NA

l3t 0 s05 20 0 790 125 159 4656Marln+ 46 0 48 00 11 NA NA NA 0 278 - 235Meriposa+ 35 04 9870 42 0 400 50 I150Mendocino

2046 Merccd 42 NA O 472 970 0 145 Modoc 33 07 55350 1438 l7

87 l5 I 1321Mono t53 4386 Monterey 120 NA 122 41 295 3 57 325

Nepa I 020 65 57 - 1978401 89 2723 Nevrde 80 220 000 525

165 5611 2282Orurge 82 26 563 361 210 12601 871 5855 Phcer 7 056 l0 1122 25 0 231I 944 2577

Plumas 47 In 16 40131 Rivenide NA NA 163 2 2238 323 17600 9525

13833 Secramento 133 l0 85 129 1510 37 NA 6528 447 2346 735 323 San Bentto 4 0 3 l0 2281 t2 0 33 141

48435 San Berrrardlno 29 NA 107 7 734 1053 8345 8600 NA 3488 7927 58872 San Diego 29 45 383 0 1560 5l I 0 32649 2851

San Francisco + r33 0 ll 3ll 1527 361[NA 754 2036 t592 $anJoequin 210 NA 3l 94 5896 86 NA

NA 4584 Srn Luls Obispo r80 5 49 54 37t2 77 5r 823 l70 558 1145 1855 San Mrtco I16 I 300 3 720 315 120 3057

4766 Santa Barbnnr l9 0 lll 449 2128 72 1063 70 580 4734 3625 14325 Santa CIcm 7 5 310 20 3217 128 0 5296

23 822 132 3770 3374Smts Cnrx 102 NA NA Shrgta + 90 NA NA NA NA NA 53 NA 684

0 143 Sierra 42 0 0 0 467 lt 0 15 17 NA 86 125 420 SisHyou 50 0 7 0 2885 54 906 4297shySoleno 6 237 2025 88

Sonoma 199 NA NA I9r 2411 69 NA 796 1282

Stanislaus 225 0 l7 t 6837 217 0 NA 392 836 5681

Sutter 246 0 3 236 0 114 329 458 45 32 1286NA 189 97 559 Tchama NA NA NA 73 4090 l0 NA

t25Trhr$ 3 0 0 0 866 I 0 I z7 0NiA NA 1690 ll 50 5582 Tulare II 15 l3 12 14200 200

3 26 0 642 Tuolumne 78 0 0 1302 349 38 2340 2315 h16 6981 Venturs 1605 ll 265 1509 860Yolo l0 0 I 150 3325 35 0 100 750

Yuba 745 NA 0 NA 165 15 NA 52 214 1464

6598 1657 l228ll 10168 24361 I14587 46250 59058 444422 Totels 28515 247 THEsE TOTALS ARE INCOMPLETE AIID FSPRESENT A SLJMMARY OF FURNISHED DATA ONLY

NA = Not Available or Not Applicable 0fio - = No Resporueto This ltemLree3-e4ryJfftrfiL1ff -iampffi iffffiHdrorreee7

Page 12

A Report on Budgcts Workloads and Assessment Appcal Astiyities 1996-97

TABLE E (CONTINUED)

REAL PROPERTY WORKTOAI IATA (See Table O forWorHoedStalf Comparisons)

Single Femily

(te1

Multi Family

(zo)

Proposition I

-Commercisl Industrial Rural Others TOTAL (21) (22) (2s) (21 (2s)

No of Automrtic rygrrn_ooReducedAssmts Chenge Yes or If yesn196197 No ooin95195 In9697 No (26) AT (28) (2e)

Alameda Alpine Amedor Butte Cehveres Coluse Contra Costa Del Norte El Doredo Fresno + Glerur Hrunboldt Imperial Inyo Kern+ Kings Lakc t + Lrssen

69505 1820 50 0

616 l9 1320 126

450 44 l5 2

58171 679 I19 4

3778 90 15u7 892

196 t7 335 30134 tl

10480 ln21 62 20

NA NA il l3

661 397 r02 724t5 40981 t6 00 0 66 66 l4 4 l9l 6 850 443

193 hzt 85 4000 5724 15535 40 ll 223 1826 2594 2616

4 2 3t7 0 340 340 1134 ln21 102 145 50231 37836

24 220 L t7t 63 122 85 494 15012 19581 19717

1001 328 955 4879 23902 19634 610 700

30 6 l7l I 421 400 32 6 1249 I 1560 1328 16 27 754 t97 1139 1068

677 h21 n6 rt73 5224 l8 t2 105 6 23 223

NA NA NA NA 0 0 II t8 198 0 304 299

43 Yes 0oo No

48 No -171 Yes

-loo No 0oo No

37oo Yes 630o No -lYo No 18 Yes

-t5 No 5oo No

20oo No 60o No

54oo No 0oo No

Zio No

88oo

70oo

500

55oo

Los Angeles Medera Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nepe Neveda 0renge Placer Plumes Riverside Sacramento San Benito Sen Bernardino San Diego Srn Francisco + Srn Joequin San Luis Obtpo Sen Mateo Senta Barbara Srnte Clara Santa Cruz Shqsta + Sierra Siskiyou Solano + Sonoma Stanislaus Sutter Tehema Trinity Tulrre Tuohunne + Ventrre Yolo Yuba

307991 28703 ln24 ln24 16727 806

il5 0 410 5

ln24 In24 604 38

ln24 ln24 ln24 In24 ln24 lln24 4395 IM

30931 I 10597 15380 1686 ln24 ln24

167747 488 12l60l 1308

ln24 ln24 120543 846 157686 7390 21517 3389 44042 4685 8136 325

2875 689 18657 T3 63156 1310

7665 13t h24 ln24

68 0 h24 ln24 34352 285 15917 4t2 25595 104

1718 303 ln24 b 24 In 24 ln24 Iurt24 ln24 2360 7

6[617 818 6500 50 h 24 ln24

15095 12317 364105 78089 ln24 ln24 ln24 225 225 27

498 74 I t2 18118 18M9 5 0r 0 tzL 0

50 030 0 495 428 h24 h24 In24 5898 5t9E 4000

149 5 354 8825 9975 eAsz ln24 h24 ln24 2009 zxlg ln24 h24 ln24 12905 12905 19892 ln24 h24 ln24 5766 5766 3896

I69 u0 656 544t 522r 7769 3A92 0 0 331169 300296

388 103 49 5104 2271O 15767 h24 ln24 h24 523 523 2amp 1626 ln21 454 30347 200662 175016 1027 5A7 43 2590 127076 109077

ln24 In24 ln24 1597 1597 1809 2175 932 ll14 9625 134135 146210 4351 242 1626 29706 203001 162263 23U 830 83 27455 28AM

5t2 t62 1609 1691 52701 46791 4t0 amp t97 5279 14411 13738 6 In 21 38 0 30130 30228 5ll t47 86 l6 20130 19734

1039 567 47 195 56J14 98194 176 386 138 I154 8871

In 24 In 24 ln24 3340 3340 1652 0 80 0 76 76

ln24 ln24 ln24 2812 21812 2887 247 79 6t 1064 36(88 26353 276 138 rr03 295 r8241 158M u2 t62 336 405 2t177 24551

50 t9 245 55 2Je0 1627 ln24 ln24 ln24 189 1t9 2t5 ln24 h24 ln24 92 92 98 ln24 h24 ln24 583 583 750

57 t62 248 2635 2367 1313 1325 166 sJ03 10942 NA

150 50 50 0 6800 6774 ln24 ln24 ln24 898 898 682

79 Yes 88 No 4oo No

100 No l4oo No 32oo No

5oo No No

-549o Yes 32oo No 4 Yes go No

3l7o Ycs 50 No 13 Yes 14 Yes

-l3oo No -9 Yes 20Yo Yes 4oo No I l Yes 57o Yes 0olo Yes 2oo Yes

-48Yo Yes -99lo Yes 5loo No

0oo No -3 No

27oo No l3oo No l3oo Yes 32oo No

-l4oo No 7 No

-29Vo No l0oo No

- Yes 0oo No

24Vo No

40

70o)o

680o

NA

60ao

94oo

5oo

45oo-

75oo 27oo

563oo 80

96Vo NiA

6D0o

683

Totals 1723599 69942 45708 I1100 12839 176274 2040072 1526935 25oo 20 Y 37 N 6150o

THESE TOTALS ARE INCOMPLETE AIID REPRESENT A SIMMARY OF FI-JRNISHED DATA ONLY NANotAvailable orNotApplicable 0 = Zero - =No Rcsponsc to This Item

+ 1993-94 data no data provided for 199G97 t 1995-96 data no data provided for 1996-97 + CountyAssessorlRecorder CountyAssessorRecorderClerk

Page 13

A Repoa on Budgets Ilorkloads and Assessment Appcal Activities 1996-97

TABLE

BUSINESS PROPERTY WORKLOAI DATA (Including Agricultural Businesses)

TOTAL Number Annual Property Nrunbcr Business Vessel

of General Certificated Direct Field Racehorse Statements of Property Property Boats Aircraft Aircraft Billing Appraisals Tar Rehrrns (Ercept 16) Others Asses$nents Stetements (r) 0t G) (4) (s) (o o) (8) (e) (10)

Ahmeda Alpine i Amador Butte Celeveras Colusa Contre Coste Ihl Nortc EI lloredo Fresno + Glerm Hunrboldt Imperial IrryoKern Kings Lake rt + LaSSen Los Angeles Mrdera Marin+ Mrripose + Mendocino Merced Modoc Mono Monterey Nape Nevada Orange Plecer Phmras Riverside Srcremento Srn Benito Sen Bernardino Srn Diego San Francisco + $an Joequin Sen lrris Obispo San Mateo Sante Barbara Senta Clara Senta Cnrz Sheste + Sierre $iskiyou Soleno + Sonoma Stenisleus Sutter Tchame Trinity Tulare Tuolumne + Ventre Yolo Yuba

14483 863 -r5 0

954 70 3064 265 1473 53

743 130 27491 567

499 38 4499 339 6878 657

444 138 4091 168 1639 169

525 69 3956 984 2030 128 6761 130

560 44 57715 4409

1983 120 2235 205

470 4 I700 179 1503 22r

333 35 237 3l

6M3 356 1936 269 2614 235

30807 945 622s 389 I416 66 3633 1395

17420 588 639 t76

14892 163I 14694 21 l8 2045

10267 337 8698 396 432r 42t 6516 506 9454 1206 2758 274 5757 285

136 5 788 125

3533 186 I ll l2 484 5287 272

974 l7l 1508 96

753 30 5869 474 179l 196

17675 843 1360 I70 2269 ll0

t7 8260 5317 0 0

3t8 138 139

0 0 0 0 0 75 0 6251 0 2 137 t47

1437 T2 3306 - 400 100 30 NA 2 335 329 t 248 184 I 2588 1800 00 220 - 253 0 00 27

788 96amp4 22099 00 800 0 6002 1548 04 147 0 725 1100 0 2343 1493 00 83 l 525 r50

In 2 3800 0 871 781 0 2117 6 t70 3454

NA 2973 1700 - 427

12 6205 5591 19 6902 641 0 270 180

In 7 5767 7969 27 5512 l0930 - 25428 4869 0 6085 NA 4 4651 1248

27 4587 I824 t20 3387 15 1368 2510 0 3305 67r 2 182 I042 076 t3 0 22M 230

500 0 550 NA | 1622 3433 00 328 030 50 0 369 34 2 Inl 5961 00 0 3 4218 NA

0870 1060 0 0 360

150 23933 tr ffi i 1259

7160 0 I 774 r65 0 2302 0

201 17603 0 1356 0 2 2851 2amp

t62 25687 5 2800 I 5237 468 0 3296 1900 0 1968 0

29 13265 7lw 2 NA 2381

lu2 188 2 1128 0

4854 130475 I3095 l9 6131 0 9 3746 0 0 631 0 0 6015 0 7 8017 0 I In 8 886

u9 277_

NA I1334 26 3189 0 l6 2403 t44 l3 103263 0 35 3393 0

I 1700 1224 19389 0

507 30841 16561 I 2234 NA

437 24000 563 54578

14169 87 12973 2473

145 7969 0 l0 7343 386

300 10484 L228 5 75136 315925 4442 0 0 6515 NA 0 543 0 2 1689 0

l0 6700 23 10823 10 9132 0

8 5934 685 I 2214 2t 1 158 0

l7 13768 NA 0 1339 0

l5 18992 98 I 2800 290 0 2414

53221 250 79

2739 i 10628 26 0 3250 0

52II3 7l 2179 r03 9392 4

36702 25 3887 9968 ll6 7670 0 2995 0

298r5 0 4761 9174 1761 0

330079 4550 9053 NA

13745 915 we6 0 9719 69

I3584 0 IJst 0 I870

22333 NA 7072 0 7535 3

13Ei499 3525 l47ls I 3510

37449 0 73tfi9 778 3500 0

s4696 74 88422 I580 46lll 127 3222 NA 23lll 265 Itgl9 NA 22433 25

l2l2t6 11455 0 137t3

773 0 5038 0

10929 250 229y2 It757 l0 8100 5

3920 0 1345 0

260e1 NA 3J32 0

4rt44 177 6s5r 6l 5153

Totals 350277 2481I 976 211222 t032ll 9908 739050 90494 1518939 129U

THESE TOTALS ARE INCOMPLETE A]-ID REPRESENT A STJMMARY OF ruRNISHED DATA ONLY NA =Not Available orNot Applicable 0 = Zero -No Retponse to This Item

+ree3-e4tf h1[T1ffi13-ffiTiaifi ltnlrorree6-e7

I

Page 14

A Report on Budgcts Workloads and Assessment Appeal Aotivities 1996-97

TABLE I (CONTINUEIT)

BUSINESS PROPERTY WORKLOAI IATA

Total Audits Current Audits Audits AUDITS Carried Audits Audits Audits Carried Year Completed ffaived COMPLETED Over to (4 yrs) Ilue Assigned Over Audits f99i-96 1995-95 amp WAMD 1996-9(ll) (12) (13) (14) (Is) oo (17) (1t) tle)

Alemcda Alpine Amador

1534 2

43

414 I

It

2il 0

30

27 0

652 I

4I

664 0

39

26 0

590 0

39

0 I

Butte u2 24 0 88 I12 46 6 52 60 Calaveras 23 6 0 4 IO 6 0 6 4 Colusa 102 28 10 l4 52 42 0 42 10

Contra Costa 539 22t 3 t2 236 252 4 256 0 Del Norte 31 4 0 6 t0 6 0 6 4 El Dorado 134 44 9 7 60 28 3l s9 I Fresno + I350 332 255 t2 599 587 t2 599 0 Glerur t2 l0 50 25 85 25 73 60 Humboldt t79 6l 5 66 6l 5 66 0 Imperial Inyo Kern +

22028

669

487

69

2000

0 2l

294

5828

363

680

160

0 0

NA

6E0

I60

0 28

203 Kings frke t + Lesscn

1393724

30lt

8

0I 0

0

0

30t2 t

30

l6

0

0

30 0

l6

0 t2 0

[os Angeles 15554 3353 0 190 35j f223 320 3543 0 Madera 134 100 0 0 100 34 0 34 66 Marin+ Mariposa + Mcndocino

19633

139

196 L

32

0 6 2

0 03

196I

37

0 4

2l

0 I

t5

05

36

196 3

I Mercsd Modoc Mono

256l5t2

740

t2

2LI 5

0 07

95 t

24

95I 5

0 00

95I(

0 0

19

Monterey Napa

437296

t06 5l

6 0

2t ffi

133 rr5

t23 57

5

30 r28 87

5

28 Neveda 198 32 0 0 32 32 0 32 0 0range 4467 1479 0 23 1502 1060 442 1502 0 Placer 104 75 20 3 98 97 I 9E 0 Plumas Riverside Sacramento San Benito $an Bernardino San Diego Srn Frencisco San Joaquin $an l-uis Obispo Sen Mnteo

201503 1325

792151 3492 2011

970 319

11 50

2 240 252

l5358 900 442 198 69

386

0 25 l6 8

30 l4 0 I0

346 126

0 726 400 t74 68

0102

L

586 403 3r

1092 rJ30

630 zffi

70 4t8

0435 274 3l

393 697 432 239

67 432

2 5

t29 0

48 30

82 26

3 56

ffi 403

31ul

1067 514 265

70488

0 146

0 0

651 263 ll6

I 0 0

Senta Barbara 1252 235 15 220 4it0 285 150 435 35

Santa Clara Santa Crw Shasta Sierra

3762 292377

0

677 38 9l

0

104 0 2 0

34 96 t3

T

815 134 r06

I

809 73 96

I

6 0 0 0

8t5 7396I

0 6l l0 0

Siskiyou Soleno +

32374

2A80

00

00

20t0

l5 60

0 l0

rs 70

5

l0 $onoma 886 164 0 3l 195 153 l4 r67 28 Stanislaus Sutter

640154

r45 30

0 0

5

17 150 47

145 M

5 )

150 46

0 I

Tehama Trinity Tulare Tuolumne + Venhua Yolo

470

493 58

715 400

t35

146 8

145 r00

t00

47 0

NA 50

I 3

l5 6

259 30

24 t

20t l4

fi4 1t0

230

145 7

164 r65

I 0

t5 0

135 l5

24 0

160 7

zw 180

0I

48 7

r05 0

Yube 191 3l 0 4 35 33 0 33 2

Totels 497t4 I1631 979 3503 16113 12007 1972 13979 2200

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FURNISHED DATA ONLY NiA Not Available or Not Applicable 0 = Zero - = No Response to This Item

+t 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAsscssorRccordcrClerk

Psge l5

SECTIOT ry

ASSESSMEhIT APPEALS

STATISTICS

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE J

DISTRIBI]TION OF ASSESSMENT APPEALS BY PROPERTY TYPES (f 99697 Fiscal Year)

Number of Percentage Numberof Number of Number of Numbcr of Bruiness Number of TOTAL Number of Chlngp Residential Corrunercial Industrtal Bural Property Other NUMBER OF Appeals From Appeals Appcals Appeals Appeals Appeals Appeals APPEALS Fitd I995-96 Ftled Filed Filed Filed Filed Filed FILED 199$96 to96-97

(8) (e) fl) (2) (3) (4) (5) (6) (7) Almeda 12L79 2270 934 75 E09 148 16415 11280 455oo

Alpine 0 l6 0 0 0 0 16 l6 00 n Amador 37 30 t2 l0 I 92 143 351Vo

Butte 308 226 363 Calavems 5 I 3 5 I 18 26 -308

Colusa 0 tl 4 6 0 8 29 29 00

Contra Costa 6783 652 147 49 455 0 8086 5393 49fo n Dcl Noile 6 0 0 2 0 l0 l7 412oo

El Dorado 1r3 79 l2 l6 2L 8 249 257 -3Loo

Fresno 1013 309 89 96 2t2 ll3 1832 2077 -l187o Glenn I l2 I 2 16 52 -692oo

Humboldt 49 44 19 t7 39 33 20r lt7 L360o 4750o lmpertat 4E 43 9 7t 27 0 205 139

n -7190o Inyo ll 0 I 0 16 57 4lloo Kern + 1923 996 156 94 306 347S 2462 433oo Iffng 4l 93 5 2 l4 t7 172 120

a 00olo Lake r 43 l4 0 0 5 64 64 l3 538olo Lassen I 4 0 l5 0 20

1120 Los Angeles 73717 23871 NA NA NiA LL772 109360 93305 284oo Madera r02

JJ 43 t1 36 0 t3t 99z t0fo Marin + 795 125 7 3 lll 53 II00

l1 545oo Maripoca + 5 3 0 0 I 8 11 na l -237oo Mendoclno 2E t 38 t03 135

1057oo Merced 2t8 In t Lr l In l In 1 In l 288 140 6 5667 Modoc t 3 I 33 I I 40

a( 37 -3240o Mono In l In l In 1 In l In l 25 -Lfo Monterey 261 t21 26 t6 t8t t9 624 636 190 Napa 237 133 ln2 lnz ln2 0 370 3Il

385 960o Nevada l7l 172 0 0 65 I4 422 1 -51oo Omnge 21629 4485 [409 187 3183 308)5 32547

55sYo Placer 1766 206 0 0 r0r 20 2093 1346 t7 -294oo Plumls 6 4 0 2 0 0 t2

-123oo Riverside 17298 4380 0 451 464 464 23057 26289 -t340o Sacnmento 4541 960 490 85 290 3r0 6676 7707

54 74oo San Benito 7 10 5 2l 3 2 50 6756 287oo San Bernardino 6637 878 568 438 174 8695

-275oo San Diego 14408 1870 1053 424 957 6l 18773 25910 -143oo San Francisco 1107 457 62 0 r39 66 1831 2136 165oo San Joaquin 1I84 397 ln2 53 104 57 1795 1541 -51 $an Luis Oblspo 86 90 t9 7 l9 I 222 214

3007 09 $m Mateo 2249 433 In2 In l 305 48 3035 ( 943 34s Ssnta Barbara 857 175 47 36 r05 1212

6625 6490 2loo $anta Clarr 3618 1662 h2 In 2 1258 87 539 Snnta Cnrz 155 99 8 17 35 0 314 204

0 191 207 -77oo Shasta + 30 lI3 3 2 43 6 3 r000 Sierra 2 0 0 3 I 0

22 2r 48oo Siskiyou J 5 0 0 6 157 1361 10t6 253oo Solano + 886 242 16 t5 45

2693 1833 46Po Sonomn 58 0 I152 1180 -24oo Stanishus 778 183 60 71

l0 389 92 3228oo Sutter 235 26 I 6l 48 tra

0 464 20091 Tehamr 454 4 3 3 0 2 0 9 It -182oo Trinity 3 4 0 0

NiA 5s6 726 -262oo Tuhre NA NA NA NA NA l5 0 57 69 -t74vo Tuolumne + 5 30 5 2

NA 6420 7176 -105 Vcntura NA NA NA NA NA 57 0 304 384 -208oo Yolo l6 208 h2 n

0 51 39 308olo Yuba l4 18 I 8 l0

6620 17205 262104 24663t 6-SYo Totals 175775 46024 5041 2082

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF zuRNISHED DATA ONLY NA = Not Avrilable or Not Applicable 07ro - No Response to This Item

lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + County AssessoriRecorder County AssessorRecorderClerk

Prge 16

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

I

I

I A Report on Budgets Wotftloads and Assessment Appeal Activities 199697

TABLE D

BI]DGETED PERMAITETT POSITIONS fln Person YesE)

olo oo

Change Change Agressor CertifiedAppralscrs Computcr Other 96-97 9t96 From 94-95 From amp Other Effi Dmfting Andysts Teclu amp All TOTAL Total 95-96 Total 94-95

Mamgers Pruperty Property Mapping etc Pro Clericd STAFF Sttff to 96-97 Stalt to 95-96(rt E) G) 4) (s) (O O G) (e (10) (11) (12)

95227 6 212 62 t70 170 Ooo 18308 -7ooAlameda Alplne r00 0 0l 02 2 Ooo 2 0oo

Amedor 321 I 00 25 95 966 -2oo 95 7oo -2oo Buite 4142 3 r0 t7 4l 42 38 Lloo

Cdaveras 3405 15 05 0 4 r35 135 0oo 155 -l3oo

Colusa t3t I 03 110 l0 0oo 10 0oo

Contra Costa e5014 5 l4 45 12t 125 2oo 126 0 Del Nortr 171 05 0 05 29 9 0oo 9 0oo

El Dorado 3162 3 t2 936 36 0oo 46 22oo Ooo 128 0oo Fresno 441 14 8 l3 57 12t 128

Gleml 330 0 40 010 l0 0oo

Humboldt 3103 I 02 t2 3l 31 Ooo 3l Ooo

n 0oo Impcrirl 783 00 823 23 Ooo 13 I I 0oo Inyo 721 I 00 51r I I 0oo

Ooo Kern 53813 5 ll 31 94 94 Ono 94 Ooo 20 Ooo Kings 273 I 00 720 20

Llker + x82 I 02 621 21 0oo 75 0oo Lssscn 230 I 10 05 75 75 Ooo

l7oo Los Angeles 52 271 106 37 66 49 558 1239 1239 Ooo 1485 0oo Madera 314X 3 00 t0 s2 32 0oo 32

I lolo Mlrin+ 225 22 6 3 375 22 6l 595 loo 535 l8oo Mariposa+ 230 00 410 13 -23oo ll

Ooa 22 0oo Mendocino 392 0l 622 22 Merced 873 02 829 27 7oo 3l -L3oo

Modoc 22I 00 28 I 0 8 0oo

ll 9oo Mono 161 00 312 12 Ooo 0no 49 2oo Monterey 3177 00 20 4t 48 -loo 225 0oo Nape 373 35 00 55 2225 725

Nevada 112 I 4 l0 13 34 32 60o 32 Ooo

14 4oo 305 Orange 58448 15 r 0 r33 300 288 60o

5204 4 26 265 675 65 4oo 65 0ooPlacer 221 I 00 2S 8 0olo I 0oPlumas 32oo 165 l8oo Rivcrside t2 78 l5 7 l0 23 33 17t 135

135 loo 150 Sacramento 85118 5 50 49 136 l0oo 0oo l 0oo San Benlto 14l I 00 512 L2

153 0oo lsX loo San Beruardino r0 60 l0 7 219 45 153 0oo San lliego 1l 69 3l 26 l0 33 99 219 279 0oo 279

0oo 107 Ono San Francisco 73120 t 10 4t 107 107 76 3oo SrnJoaquin 5267 5 47 24 7t 78 0oo

loo San Luis Obispo 8 225 45 3 a2 27 67 58 -loo 67 -4oo 108 4oo San Mqteo 54t14 2 027 17 lo7 ll2

74 -9oo 698 60o Santa Berbtre 9255 4 80 15 67 72 -2oo Senta C-lara ll 44 7 74 r00 243 245 Ooo 250

Santa Cnrz 592 2 03 l0 3l 3l Ooo 318 3Yo

3154 22 00 t4 3t2 402 -5oo 4O2 0ooShastri + 1180 02 00 27 51 57 Ooo 57 OooSierra 2l Ooo 21 0oo Siskiyou 361 3 00 821

Sokno 3145 4 00 935 43 -l9oo 44 -2oo

Sonoma 521 7 6 20 25ffi 55 2oo 56 -zYo1 Stanlslaus 3276 20 15 5s 55 Ooo 55 0oo

-l0oo $oaSutter 763 I 00 719 2L 21 341 I l0 5t5 15 Ooo l5 OooTehama 170 I 00 04 4 OooTrfnfty

Tulare 2237 3 t7 l0 s3 53 Ooo 53 OVo

Tuolurme 341 I 00 312 12 Ooo 135 -l lolo96 l0ooVenfirra 34413 t3 t4 28 106 106 Ooo

25 -8ooYolo 362 I 00 t2 24 73 4oo

342 I 00 55 1S5 155 Ooo 155 OooYuba

1525 ZZl25 179I45 45t57 454806 loo 4827-1 Totslr 28725 14113 497 2249

THEsE TOTALS ARE INCOMPLETE AIID REPRESENT A SIIMMARY oF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zeto - = No Response to This Itern

l9g3-94 data no data provided for 1996-97 1995-96 dala no data provided for 199697 + County AssessorRecprder County AssessorRecorderClffk

Page 5

A Report on Budgets WorkloadS and Assessment Appeal Activities 1996-97

TABLE E

BUIGETEI TEMPORARY POSITIONS (In Person Ycars)

Business

Real Property Appmisers-- - (I)

Property Auditor-

Appraisers - - (2)

Drafting Mapping

(3)

Other TechnicaU Professional Clerical

(4) (s) TOTAL

(6)

Alameda 0

Alpine Amador

00

Butte 0

Caleveras Colusa i Contra Costa

0

000 34

00

34

DeI Norte 0

El Doredo Fresno 06

0 6

Glenn Humholdt Imperial Inyo Kern+

0 0

0

0 0 00

15 052

015

0520 0

KingsLlke + Lassen 0

00

05

[-os furgeles Madera

0 0

0 033

Marin + Meriposa + Mendocino

0I0

Merced 0

Modoc 0

Mono 0

Monterey Napa Nevada 05 0 05

0 0I

0renge Placer

0 0

Plumas 0

Riverside Sacramento 0 0 t

0 I3

San Benito 0

$an Bernardino 0

San Diego San Francisco + 0 0

0 0

San Joaquin San lxris Obispo Sen Mateo

0 0 0

2I 2

6 I)

Sente Barbara Santa Clara 0 r2d

0 I23t

Santa Cruz 0

Sheste + 0

Sierra 0

$iskiyou Solano +

0 037 037 0

Sonoma 0

Stanisleus 0

Sutter 0

Tehema 0

Trinity Tularc

0 0

Tuolumne + 0

Venhre 0

Yolo 0

Yuba 0

Totels 05 4 318 33

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SIJMMARY OF FIJRNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This ltem

+ lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessoriRecorder CountyAssessorRecorderClerk

Page 6

SECTIOT HI

LOCALROLL

WOreOAD STATISTICS

I

i

i

l

i

i

i

I

i

i

I

i

i i

l I

i

i

I I

I

i

I

I

I

i

I

I

l i

i

I

I

i

I

I

i

I

I

i

I

i

I

I

i

i

i

i

i

I

i

I

i

A Rcport on Budgets Workloads and Asscssment Appeal Activities 199647

TABLE F

LOCAL ROLL VALUE ANI STATISTICS

Section 601 Roll o

Fdl Value in 000s

(r

Full Velue in 000s

ROLL VALUE in 000s Unitr (in 000s)

(7) (8)

Alamede Alpine

Amador

s76677625 191616

2115674

$7241330 23060 82771

36691 $25691MNA NA

21197 $2049546

Butte Calaveres Colusa t Contre Costa Del Norte El lloredo Fresno Glenn Humboldt Imperil Inyo Kern + Kings Lake Lassen Los Angcles Madere Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nape Nevada 0range Placcr

8800752 27322L5 L477214

66302789 918238

10318447 29749673

1358042 5398459 5045990 2243174

34855672 3910049 3038166 1239884

474278295 5279262

22961908 106521I 4656M2 7736518

628164 L672427

20605861 9274269 6483741

165537053 L7280657

440314 55937

106309 2939474

43M2 247W|

L726503 57894

423101 630814

41u2 1692227

164653 274955 11196I

31411238 190234 945534 38530

207451 M0457 21591

224948 1102592

394734 207245

11923012 617222

2023 s334NA NA

30745 sl090l932 fi17275

6624 s161931298 $8110221071 s288035243 $1475643399 $954351276 $16602

27322 NA5475 $73I

NA1864 $44565NA s101492

3718 NA9950 $866495I144 91437121500 $74935NA NA940 $5341

L542NA NANA NA

3303 s173752 86205 $432352813592 $848295

Plumas Riverside Sacramcnto San Bcnito San Bcrnardino San Diego Sen Francisco + San Joequin San llis Obispo San Mateo Senta Barbara Sente Clare Santa Cruz Shasta Sierrr Siskiyou Soleno + Sonome Stenishus Suttcr Tehama Trinity Tulare Tuolumne + Venture Yolo Yuba

L922301 71274926 51044181 2550542

69606259 142356634 52146583 2266736L 18078310 53179785 24529686

109303350 14957993 7907321

320803 2165288

18146030 27703602 17298926 3584025 2M4O76

629245 12882823 3203189

43855746 7773077

105851

51425 2796593 3180992

I14782 4905636 7289569 5230019 1575551

503719 6655948 1567758

13806407 578699 422812 38548

187531 743418

1147342 873460 365004

80085 34144

639812 I14290

2258372 527460 136013

76688 $734938017 $9138421699 $99584

784U s760643 63390 $28261858600 $231568

17269 $68293613480 s393240 20705 $151248310526 fi729682333tr $45751054086 $21749171 s269679536 s2725

1875 $543165568 NA

12996 NA19394 s2922782656 9433773936 $432741 $7910

16479 $42601737489 s26192

NA NA4880 $17301808 $30029

Totels sL777471406 sl19854185 $1897325591 ltiitl 780891 s26220527

THESE TOTALS ARE INCOMPLETE AID REPRESENT A STIMMARY OF FIJRNISHED DATA ONLY

NA = Not Available or Not Applicable 0 Zero - = No Response to This Itcm r+ 1993-94 data no data providea toijgge-gZ t 1995-96 data3o datl pryvided for 1996-97

CountyAssessorRecorderClerk +CountyAssessorRecorder

Page 7

A Report on Budgeb Worktoadq and Asscssutcnt Appeal Activities 1996-97

TABIJ G

IISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SEC[ RED ROLL)

Residential Conmrenchl Industrid

Alrrmeda Alpine

^AmadorButtc Calrveras Colusa r Contm Costa Ilel Norte El Dorado Fresmo + Glerur Iltmrboldt Impcrid Inyo Kern + KingsLrlc r Lassrn Loe Angeles Mrdcra Marln+ Marlposa + Mcndocfuro Merced Modoc Mono Montercy Napa Nevada Onnge Plrrcer Phmras Rlverslde Sacramento San Benlto San Bernardino San lllcgo San Frrnclsco $an Joaquln San Luts Oblspo San Mateo $anta Brrbsru Santa Clara Santa Cruz Shastr + Siera $isHyou Solano+ Sonomn Stanislaus Suttcr Tehrma Tftdty Tulare Tuohunne Ventun Yolo Yuba

Sforgte Multi- Vacant Vacant VacnntLand Total Improved Land Total Improved Land TotalFamily Famity

(8) (e) (r0)(1) (2) () (f) O) __ CI)-(O -313687 3346E 13277 360432 15600 1276 16876 6670 1743 9r413

NA NA NA 0 NA NA 0 00 08412237 28t 6678 19J03 574 lE3 757 39 45

0 0 0

14333 1876 9t10 26019 6ss 356 1011 42 6r It0 NA NA 0 NA NA 0 NA NA 0 NA

16322 2tt 546 8365 1089 9454 1683 755 2438 264720 7504 7631 354 4690 12675 490 186 676 367 43

55076 2031 19639 76746 1628 598 2226 422 413 835

16712 r9lJto 1055t 3926 985 4911 165158 9510 - 1581 00 0

E293 41032 2160 32E 2488 354 301 655 29713 3026 23682 955 25510 50147 2118 2283 4401 520 353 873

498 1673 9265 787 74 861 6E5 12 697 7094 I18420 274Jil 92a4 3131 I2335 2660 2822 51482 145495 10449

20771 783 2246 23tX 1266 3 1729 170 In 6 t70 17538 358 31046 E942 1973 658 2631 321446 8775 6U 2029 1l428 581 263 w 46 62 108

1661051 241582 2ol0255 t4112 1547 99589 37352 1176 49119 107622 NA NA ln20 NA NA In 20 NA NA In 20 NA

70672 5197 9147 ffizr6 2t57 525 3J12 576 134 7to NA NA NA 0 NA NA 0 NA NA O

20000 950 8640 29590 2000 415 2415 301 r24 425

NA NA NA 0 NA NA 0 NA NA O

IE59 34 823 2716 393 237 6e0 13 15 290 0 0

768 269 1037618 5319 6254 trl162 d45l 706 s157

26017 2065 1373 29455 1505 317 IS22 474 239 713

3451I 1L27 15017 50655 1t22 265 1387 223 214 437

627850 27222 17405 672477 24404 1968 26372 11219 950 12169I13974961- 2617- 18021 95601 2952 1288 424O 655 484

0 0 0

399650 7406 129303 536J59 lEl84 10159 28343 Ins In6 0

300983 19304 15815 336102 11583 2223 13806 3726 1967 5693

9875 357 [083 ll3l5 485 52 537 134 58 192

419249 2t505 90046 SI7800 l4lt0 9726 23906 5628 6E96 12524

6L5292 43699 47773 70664 17192 3665 20857 7111 2893 10004

r55t96 15837 In 3 15837 2655 In 3 2655 113718 35310 6168 I l9ol2 8560 8039 1316rr 6415 1228 7643 ltg4 1077 2971

767t9 4008 14061 94t5t 5626 1227 68Si E65 307 lrl72 17425 11692 7895 193t12 6572 32W 9862 3047 1974 5021

102500 4600 tt60 90600 7100 4to0 5060 1150 360 1510

375445 19995 E697 404F7 1a334 284 1261t 6413 l9O 6603

63573 4201 8503 16279 3022 497 3519 569 133 7W 47140 2030 1191 61087 3452 1272 4724 323 157 6t0 1615 24 928 27 102 26 r28 37441

306E5 t45 In l 31530 2671 Lt 5 2611 740 In 8 740

95026 3460 5872 104J58 2il3 Et8 3611 t45 700 I54S

ll9t73 5735 4317 129125 4278 827 $105 1519 495 2114 1536 In 6 1fI692170 5528 3934 101632 4914 1227 6141

16770 1532 1544 19846 E50 186 1036 390 t47 537

16762 1859 t197 26tlt 952 256 r208 n9 E3 36i2

5150 4ll 5422 10983 478 6t s39 19 l0 2

90781 2t65 In 12 93646 5122 In 5 s122 999 In 8 999

21538 926 7468 29932 9t7 193 lrl0 51 42 93

1E7644 7035 10748 2t547 5531 7t6 5J17 3439 1210 4649

31to 235 2295 36Jro 1910 510 2r4fA 720 3lo 1030

u-r84 2082 1999 15265 2102 423 2515 294 316 610

Totrls 7204E51 584543 867671 8657065 330287 73066 4l33ll t 13349 41306 154655

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTIRNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - = No Response to This Item

rree3e4trjf^Hx1flhff uLlfrf1ffiftfijlrorlee6-e7

Page t

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Rural Miscellaneous Non-Restncted Secured on

Non- Possessory Gasamp Imps Irrigated Irrigated Restricted Vacant Other Total Interests Mineral Other Total (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21)

Alameda Alpinebull

NIA NIA NIA NIA NIA NIA 3921 0 4 4 NIA NIA NIA NIA NIA NIA 0 0 0 NIA 0

middot--middotgtmiddotmiddot

Amador 76 742 170 988 17 148 165 middot--middotgtmiddotgtgt

Butte 0 0 Calaveras 5014 NIA NIA 1382 5183 0 11579 NIA 1216 1999 3215 Colusabull NIA NIA NIA 712 NIA NIA 712 0 202 NIA 202 Contra Costa 1231 698 613 472 1 3015 779 215 994 Del Norte 207 0 0 710 0 0 917 0 437 388 825 El Dorado 1058 1279 2337 1424 15 19159 20598 Fremo+ 8575 NIA 1928 14298 1802 NIA 26603 4 392 0 396 t bull+~~t~~ Glenn 0 0 Humboldt 8280 NIA NIA 7601 5857 0 21738 0 734 374 1108 Imperial Inyo Kem+

5757 2678 - 17660 6 26101 26 700 726 NIA 46 1264 NA 4329 51 5690 In 1 5 etc 519 467 986 207 4910 4099 11432 15290 l322 37260 NIA 3328 NIA 3328

Kings 1148 NIA NIA NIA NIA NIA 1148 0 97 12310 12407 Lake+ 373 2180 342 2895 0 29 123 152 Lassen 1043 In 15 In 15 2539 7632 In 15 11214 0 75 37 112 Los Angeles Madera Marin+ Mariposa+ Mendocino

- 63002 410 63412 10492 2348 17419 30259 NIA NIA NIA 4006 NIA NIA 4006 225 270 44282 44777

5 0 216 493 0 98 812 0 0 383 383 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0

3450 1000 7630 9750 810 0 22640 0 0 70 70 li~lil Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Rivenide

NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0 1673 657 1889 553 65 0 4837 0 0 19105 19105

0 0 1787 2082 3374 859 8102 2 292 6694 6988

251 501 In 12 625 3682 6940 11999 0 0 1393 1393 0 0 0 382 0 0 382 0 0 0 0

3310 210 3520 575 361 35518 36454 84 0 0 1122 0 82 1288 0 85 6581 6666

0 0 6847 Inll Inll 2238 467 9552 - 50811 50811

ifl bullbull ~J~ t bullbullbull 2~~n

lllibull Sacramento San Benito

5547 1004 Inl2 1510 In 11 0 8061 137 129 14154 14420 2142 In 11 Inll 2281 168 0 4591 0 10 0 10 middotmiddotmiddotmiddotimiddotmiddott~i~I

San Bernardino 1270 199 734 99230 101433 8545 433 1075 10053 t~Usect San Diego 270 2574 12313 1409 1965 483 19014 3727 171 62143 66041 rrn~~t~9= San Francisco + 0 0 San Joaquin San Luis Obispo San Mateo

149 4531 402 6834 262 12178 28 94 283 405 940 NIA NIA 3791 10393 1520 16644 1066 218 6659 7943 173 162 163 705 547 638 2388 5 3 3117 3125 11~111bull

Santa Barbara Santa Oara Santa Cniz Shasta+

2000 2000 2500 2200 NI A NI A 8700 225 380 194 799 4408 0 0 3200 305 7913 0 23 15 38

250 614 826 5116 6 6812 29 4105 4134 4113 NIA NIA 2361 3715 NIA 10189 10 102 12020 12132

fftH0$~~ 1111m

Sierra 193 0 0 467 24 0 684 172 280 51 503 Siskiyou In 12 6535 In 12 2886 In 12 In 12 9421 0 0 211 211 Solano+ 76 757 561 2022 93 3509 5 237 7445 7687 Sonoma Stanislaus Sutter

3127 758 4383 2413 57 0 10738 0 191 11542 11733 1110 909 36 7566 84 4395 14100 0 807 807

0 3843 258 0 0 2197 6298 0 236 354 590 11111111 Tehama In 12 1427 1646 4090 791 503 8457 0 72 0 72 t2ttt~~~~n Trinity Tulare

0 0 0 882 0 0 882 0 0 12 12 21072 In 11 In 11 In 11 In 11 In 11 21072 347 In 20 6739 7086 lijtijmiddot]i~~

Tuolumne+ Ventura Yolo

106 132 2510 1275 0 0 4023 672 301 1358 2331 NIA 1894 1972 1496 805 NIA 6167 NIA 878 7402 8280

1750 lnll In 11 3325 - 1550 6625 0 156 156

1nnrn~1~JM

middot -middotmiddotism Yuba

Totals

NIA 3370 1610 157 110 0 5247 0 445 0 445

91274 41752 57500 116692 250303 20372 577893 27661 15614 357862 401137

middotmiddotmiddot~$~~middot jij~j~if~$~~

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

bullbull 1993-94 data~ no data provided for 1996-97 bull 1995-96 data no data provided for 1996-97 + County AssessorReclgtrder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page9

Alameda Alpine Amador Butte Calaveras Colusa Contra Costa Del Norte El Dorado Fresno+ Glenn Humboldt Imperial Inyo Kem+ Kings Lake+ Lassen Los Angeles Madera Marin+ Mariposa+ Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Riverside Sacramento San Benito San Bernardino San Diego San Francisco+ San Joaquin San Luis Obispo San Mateo Santa Barbara Santa Clara Santa Cruz Shasta+ Sierra Siskiyou Solano+ Sonoma Stanislaus Sutter Tehama Trinity Tulare Tuolumne+ Ventura Yolo Yuba

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (UNSECURED ROLL)

Personal Unsecured Manu-Property Possessory factured

Aircraft Boats amp Fixtures Interests Homes W~~r~Q ~Q 00) UN~jtD 111 (23) (24) (25) (26) (27)

880 14483 31667 4230 708 268 1396 NIA 53632 0 15 64 139 8 226

70 954 1536 105 7 155 0 65 2892 265 3064 3532 276 1720 8857

66 1473 767 80 NIA NIA 3 80 2469 ii~l~ll 136 773 1150 67 NIA NIA NIA NIA 2126 585 28161 20920 2169 3230 484 10 55559

36 495 480 361 0 2 0 22 1396 339 4449 4021 209 1011 541 50 10620 681 11333 29883 1056 8 542 616 44119 138 444 1052 148 1782 153 4657 3560 806 0 451 698 40 10365 169 1639 2897 634 0 729 163 bull 6231 92 547 917 276 0 NIA NIA 0 1832

993 3956 17783 580 NIA 1700 NIA 0 25012 128 2030 NIA 206 1000 216 NIA 3181 6761 130 6761 1372 145 191 8599 44 560 396 300 In 28 107 169 1576

4409 57715 250006 100 16905 100 12895 0 342130 111~bull 133 1983 2634 228 518 170 NIA 0 5666 (tt)~flW 205 2235 10955 953 0 37 NIA 96 14481

48 470 418 375 105 17 5 76 1514 179 2254 7771 486 0 79 190 40 10999 1111111 221 1503 3787 329 1812 7652 i)t~aJ~lt

35 333 323 269 0 78 9 0 1047 31 237 450 51 933 1702

356 6843 12588 1658 403 21848 271 1931 3521 268 16 NIA 3 6010 11bull 235 2614 7760 361 1947 0 170 0 13087 935 29663 64645 2248 0 In 25 43842 8208 149541 389 6225 7265 324 1161 360 0 0 15724 66 1416 850 2332

1437 3638 27337 NIA NIA 42 32454 616 17420 55443 1879 0 957 2216 0 78531 222 668 1420 59 In 25 In 25 0 0 2369

1631 14891 36507 0 12620 1492 0 0 67141 2145 14694 53088 0 0 445 4436 0 74808

2045 45382 2923 53 1704 52107 337 10267 11914 447 NIA 142 NIA 0 23107 445 8698 NIA 0 0 NIA 14616 23759 ltlt=nnu~taiw 421 4321 13781 373 0 13 992 0 19901 536 6516 13926 2168 In 26 202 269 138 23755

1266 9454 59543 2115 7129 317 4238 0 84062 ~~iiil 287 2758 5800 1247 23 10115 285 5757 4667 1340 0 NIA NIA 0 12049

6 177 189 1134 0 41 1547 125 788 1523 622 0 500 233 0 3791 iill11 186 3533 5144 239 826 151 10079 tl)~MOW 880 11112 10823 620 0 493 0 0 23928 275 5515 14095 576 4710 2733 NIA NIA 27904 middotmiddot 1[~11 175 3203 2316 92 16 148 314 355 6619

96 1508 NIA 132 In 1 289 10 2235 4270 51 1340 611 1041 0 0 0 0 3043 t)imiddotiimiddotit~fli

501 5869 11764 736 NIA 134 NIA NIA 19004 196 1797 1339 458 0 31 0 0 3821 843 17675 28152 NIA NIA NIA NIA NIA 46670 174 1364 4730 150 859 126 456 0 7859 120 2269 l047 168 0 60 0 82 3746 ~11111

_ middot middotmiddot

Totals 25674 358493 905061 38355 51373 19299 75558 30413 1504226 nmn~~~~w

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1993middot94 data~ no data provided for 1996-97 1995-96 data~ no data provided for 1996-97 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page 10

A Report on Budgas Wo(kloads and Assessmeuroilt Appeuroal Activitieuros 1996-97

TABLE H

REAL PROPERTY WORKLOAD DATA (Sce Table O forWortloadStelf Comprrirons)

Trrnsfcrs New Constnrction Jurisdiclions Total Ncw Lonstmction

$ingIe AII Issuing Buttdlng Assessnrents Illscovertd Famtly Other Totrl Building Pcrmits Resultlng Without

Transfers Transfers Trursfers Pcrmlts Received Fnim Permits Permits (r) (2) (3) (4) (s) (o o)

Ahmedr NA NA 27Jss 15 t728 Alpine NA NA 0 I l5 NA 4 Arnador 645 326 97t 7 1280 964 5 Butte 4606 1479 60t5 2080 1083 155

Cdrveras 739 1125 1t64 2 1001 789 NA Colusr 4t2 519 1001 3 1904 ll l3 240 Contre Costr 4823 141 25564 I5 24958 17771 2541 Dcl Norte 1161 388 13g 2 9ll 867 363 El Doredo 2739 5191 7930 3 5187 2555 50

Frerno 14357 2fi4 r6mr l6 I1066 6713 NA Glenn 537 s37 3 8t9 Huurboldt NA 1795 lJes 8 3559 1387 194

Imperirl 1575 2237 3flf 5 2278 1972 73 Inyo 231 299 Ii0 3 NA 259 NA Kem+ 9344 I1053 10397 9 18500 7191 728 Klngs 1780 898 2679 5 NA 1122 NA I-oampe rr NA 3847 3t47 3 26676 NA NA LrSen 515 525 1141 2 1102 804 32 Los Angclcs t52740 40655 r93J9s t9 253656 90400 NA Madere NA 2808 2t0t 6 NA 1t63 NA

gg7l Marfu+ 3281 452 3733 t2 3545 0

Marposa + NA 499 499 I 714 0 25

Mendocino 3600 2050 s6g) 4 3000 1600 150

Merecd ln2 4397 4397 7 NA ln7 6793 Modoc r97 684 ttl 2 361 150 2l Mono 767 757 7 I136 256 LZ

Montcrey 393 In l 73e l3 NA 1905 NA Nape 0 6 1432 hlevrda 304 219 3364 3 3649 2255 100

Orange 54211 7558 61t29 32 33068 28520 0

Ptrrcer 568 2S08 819S 7 10396 4117 0

Plumrs 0 2

Rivenlde 48516 103t3 stt99 25 16I53 1206 NA Sacramento 22895 1771 2+66t I 34077 7445 100

Srn Benlto 1400 Inl lfixl 3 731 7I0 390

Srn Bcrnardino 377 30654 6t121 24 27392 130I3 300 San lliego 56954 8440 99t49 l9 10700 l8l8l ll6 San Frenclsco+ 3737 4357 we4 I 5409 1079 SrnJorquin 9729 8584 1ur3 I 12681 6457 2549 Str Lrft Obispo 6610 2203 Itl3 I 9642 NA NiA San Mrtco 9132 l6l I 10743 23 25099 7532 0

SrntrBerbsre 500 4190 500 4690 6 6715 3200 Santa Clara 23958 3255 2t424 17 19542 7321 0

Srntr Cruz 5349 1718 7Mj 5 4766 1433 76

Shlsts + NIA 5906 5905 4 4890 1649 15

Sierra r54 305 459 I tgz t44 26

$isldyou 526 3549 4175 6 1707 1450 50

Sohno + 6716 799 7515 I 2650 l2l t Sonoma 0 l0 7625 0

Stanisllus 1309 3087 16186 l0 9675 3153 229 Sutter 1377 415 1792 3 x200 1023 92

Tehama NA 2296 23e6 4 1958 1370 98 6 Tftilty 202 328 530 7 487 285

Tulnre In2 8509 8509 9 NA 6000 NA Tuohmrne 92t 618 1546 2 1892 864 100

Venhrn 14283 1t52 r613s It I1365 2267 50 Yolo 2300 350 2550 5 5500 1700 l0 Yubn 650 502 I152 5 175 745

Totels 553493 198317 823520 520 624608 305071 18s56

THESE TOTAIJ ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTJRNISIIED DATA ONLY NA = Not Availahle or Not Applicable 0 fio - = No Resporue to This Item

199394 data no data providedfor 1996-97 | 1995-96 dat4 no data provided for 1996-97 + Corurty AssessorReoorampr CountyAssessorRecorderCleurork

Page l1

A Report on Budgets Workloads and Assessmerrt Appeal Activities 1996-97

TABLE H (CONTINUED)

REAL PROPERTY WORKLOAI DATA (See Table 0 for lVorkloadStalf Comprrisons)

Tsruaver Relief Miscellrneous

Ner Affected by Alfectcd by 6090110 GovL thnt is

Misfortune Emlnent CIiims oilamp Owned annually Appealed Property Subdivislon Roll Corrections Calsmi$ Ilomdn Filed Gas Restricted Prop valued Properfies Splits Lots

(t) (e) (10)

Alamedr 5I In 10 62 5031 320 13348 845 3968 14274

I Alplne r ll 9 I I 59 NA54 104 35 632 Amrdor 6 5 76t 15

0 I l6 -8 2065Buttc 102 t47 295 1542Celevcms 46 0 2 0 1382 NA NA l8

NA NA NA 202 0 l6 178 164 176Colusq 258 5215 21345Contrc Costa 31 t2 80 455 207 336 2145

Del Norte 74 0 4 0 709 ll o l0 146 17 498

0 I 0 1275 105 0 389 164 888 2763EI llorado 83 1l NA 3431 2051 8829 Fresno 0 4l 34 45 14679 84

422Glenn 103 14 022 43 7601 29 825 309 185 227 1714Humboldt

Impedel t2 00 0 060 25r 167 430NA t l5 157 Inyo 2 030 NA NiA 1122 NA

500 2500 I1000 Kerrr+ NA NA 150 3328 2500 200 NA NA 68 774 NA 445 Ktngs 8 0 193 97 NA NA NA

NA NA NA Lrkeuro NA + 3 52 6 422 Lrssen I 00 75 2519 37 0

Loc fuigeles 23109 70 301I 1438 40 3700 I1E00 5I61 6344 I170806S 245 649 3010 Msderr l0 24 49 4019 13 NA

l3t 0 s05 20 0 790 125 159 4656Marln+ 46 0 48 00 11 NA NA NA 0 278 - 235Meriposa+ 35 04 9870 42 0 400 50 I150Mendocino

2046 Merccd 42 NA O 472 970 0 145 Modoc 33 07 55350 1438 l7

87 l5 I 1321Mono t53 4386 Monterey 120 NA 122 41 295 3 57 325

Nepa I 020 65 57 - 1978401 89 2723 Nevrde 80 220 000 525

165 5611 2282Orurge 82 26 563 361 210 12601 871 5855 Phcer 7 056 l0 1122 25 0 231I 944 2577

Plumas 47 In 16 40131 Rivenide NA NA 163 2 2238 323 17600 9525

13833 Secramento 133 l0 85 129 1510 37 NA 6528 447 2346 735 323 San Bentto 4 0 3 l0 2281 t2 0 33 141

48435 San Berrrardlno 29 NA 107 7 734 1053 8345 8600 NA 3488 7927 58872 San Diego 29 45 383 0 1560 5l I 0 32649 2851

San Francisco + r33 0 ll 3ll 1527 361[NA 754 2036 t592 $anJoequin 210 NA 3l 94 5896 86 NA

NA 4584 Srn Luls Obispo r80 5 49 54 37t2 77 5r 823 l70 558 1145 1855 San Mrtco I16 I 300 3 720 315 120 3057

4766 Santa Barbnnr l9 0 lll 449 2128 72 1063 70 580 4734 3625 14325 Santa CIcm 7 5 310 20 3217 128 0 5296

23 822 132 3770 3374Smts Cnrx 102 NA NA Shrgta + 90 NA NA NA NA NA 53 NA 684

0 143 Sierra 42 0 0 0 467 lt 0 15 17 NA 86 125 420 SisHyou 50 0 7 0 2885 54 906 4297shySoleno 6 237 2025 88

Sonoma 199 NA NA I9r 2411 69 NA 796 1282

Stanislaus 225 0 l7 t 6837 217 0 NA 392 836 5681

Sutter 246 0 3 236 0 114 329 458 45 32 1286NA 189 97 559 Tchama NA NA NA 73 4090 l0 NA

t25Trhr$ 3 0 0 0 866 I 0 I z7 0NiA NA 1690 ll 50 5582 Tulare II 15 l3 12 14200 200

3 26 0 642 Tuolumne 78 0 0 1302 349 38 2340 2315 h16 6981 Venturs 1605 ll 265 1509 860Yolo l0 0 I 150 3325 35 0 100 750

Yuba 745 NA 0 NA 165 15 NA 52 214 1464

6598 1657 l228ll 10168 24361 I14587 46250 59058 444422 Totels 28515 247 THEsE TOTALS ARE INCOMPLETE AIID FSPRESENT A SLJMMARY OF FURNISHED DATA ONLY

NA = Not Available or Not Applicable 0fio - = No Resporueto This ltemLree3-e4ryJfftrfiL1ff -iampffi iffffiHdrorreee7

Page 12

A Report on Budgcts Workloads and Assessment Appcal Astiyities 1996-97

TABLE E (CONTINUED)

REAL PROPERTY WORKTOAI IATA (See Table O forWorHoedStalf Comparisons)

Single Femily

(te1

Multi Family

(zo)

Proposition I

-Commercisl Industrial Rural Others TOTAL (21) (22) (2s) (21 (2s)

No of Automrtic rygrrn_ooReducedAssmts Chenge Yes or If yesn196197 No ooin95195 In9697 No (26) AT (28) (2e)

Alameda Alpine Amedor Butte Cehveres Coluse Contra Costa Del Norte El Doredo Fresno + Glerur Hrunboldt Imperial Inyo Kern+ Kings Lakc t + Lrssen

69505 1820 50 0

616 l9 1320 126

450 44 l5 2

58171 679 I19 4

3778 90 15u7 892

196 t7 335 30134 tl

10480 ln21 62 20

NA NA il l3

661 397 r02 724t5 40981 t6 00 0 66 66 l4 4 l9l 6 850 443

193 hzt 85 4000 5724 15535 40 ll 223 1826 2594 2616

4 2 3t7 0 340 340 1134 ln21 102 145 50231 37836

24 220 L t7t 63 122 85 494 15012 19581 19717

1001 328 955 4879 23902 19634 610 700

30 6 l7l I 421 400 32 6 1249 I 1560 1328 16 27 754 t97 1139 1068

677 h21 n6 rt73 5224 l8 t2 105 6 23 223

NA NA NA NA 0 0 II t8 198 0 304 299

43 Yes 0oo No

48 No -171 Yes

-loo No 0oo No

37oo Yes 630o No -lYo No 18 Yes

-t5 No 5oo No

20oo No 60o No

54oo No 0oo No

Zio No

88oo

70oo

500

55oo

Los Angeles Medera Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nepe Neveda 0renge Placer Plumes Riverside Sacramento San Benito Sen Bernardino San Diego Srn Francisco + Srn Joequin San Luis Obtpo Sen Mateo Senta Barbara Srnte Clara Santa Cruz Shqsta + Sierra Siskiyou Solano + Sonoma Stanislaus Sutter Tehema Trinity Tulrre Tuohunne + Ventrre Yolo Yuba

307991 28703 ln24 ln24 16727 806

il5 0 410 5

ln24 In24 604 38

ln24 ln24 ln24 In24 ln24 lln24 4395 IM

30931 I 10597 15380 1686 ln24 ln24

167747 488 12l60l 1308

ln24 ln24 120543 846 157686 7390 21517 3389 44042 4685 8136 325

2875 689 18657 T3 63156 1310

7665 13t h24 ln24

68 0 h24 ln24 34352 285 15917 4t2 25595 104

1718 303 ln24 b 24 In 24 ln24 Iurt24 ln24 2360 7

6[617 818 6500 50 h 24 ln24

15095 12317 364105 78089 ln24 ln24 ln24 225 225 27

498 74 I t2 18118 18M9 5 0r 0 tzL 0

50 030 0 495 428 h24 h24 In24 5898 5t9E 4000

149 5 354 8825 9975 eAsz ln24 h24 ln24 2009 zxlg ln24 h24 ln24 12905 12905 19892 ln24 h24 ln24 5766 5766 3896

I69 u0 656 544t 522r 7769 3A92 0 0 331169 300296

388 103 49 5104 2271O 15767 h24 ln24 h24 523 523 2amp 1626 ln21 454 30347 200662 175016 1027 5A7 43 2590 127076 109077

ln24 In24 ln24 1597 1597 1809 2175 932 ll14 9625 134135 146210 4351 242 1626 29706 203001 162263 23U 830 83 27455 28AM

5t2 t62 1609 1691 52701 46791 4t0 amp t97 5279 14411 13738 6 In 21 38 0 30130 30228 5ll t47 86 l6 20130 19734

1039 567 47 195 56J14 98194 176 386 138 I154 8871

In 24 In 24 ln24 3340 3340 1652 0 80 0 76 76

ln24 ln24 ln24 2812 21812 2887 247 79 6t 1064 36(88 26353 276 138 rr03 295 r8241 158M u2 t62 336 405 2t177 24551

50 t9 245 55 2Je0 1627 ln24 ln24 ln24 189 1t9 2t5 ln24 h24 ln24 92 92 98 ln24 h24 ln24 583 583 750

57 t62 248 2635 2367 1313 1325 166 sJ03 10942 NA

150 50 50 0 6800 6774 ln24 ln24 ln24 898 898 682

79 Yes 88 No 4oo No

100 No l4oo No 32oo No

5oo No No

-549o Yes 32oo No 4 Yes go No

3l7o Ycs 50 No 13 Yes 14 Yes

-l3oo No -9 Yes 20Yo Yes 4oo No I l Yes 57o Yes 0olo Yes 2oo Yes

-48Yo Yes -99lo Yes 5loo No

0oo No -3 No

27oo No l3oo No l3oo Yes 32oo No

-l4oo No 7 No

-29Vo No l0oo No

- Yes 0oo No

24Vo No

40

70o)o

680o

NA

60ao

94oo

5oo

45oo-

75oo 27oo

563oo 80

96Vo NiA

6D0o

683

Totals 1723599 69942 45708 I1100 12839 176274 2040072 1526935 25oo 20 Y 37 N 6150o

THESE TOTALS ARE INCOMPLETE AIID REPRESENT A SIMMARY OF FI-JRNISHED DATA ONLY NANotAvailable orNotApplicable 0 = Zero - =No Rcsponsc to This Item

+ 1993-94 data no data provided for 199G97 t 1995-96 data no data provided for 1996-97 + CountyAssessorlRecorder CountyAssessorRecorderClerk

Page 13

A Repoa on Budgets Ilorkloads and Assessment Appcal Activities 1996-97

TABLE

BUSINESS PROPERTY WORKLOAI DATA (Including Agricultural Businesses)

TOTAL Number Annual Property Nrunbcr Business Vessel

of General Certificated Direct Field Racehorse Statements of Property Property Boats Aircraft Aircraft Billing Appraisals Tar Rehrrns (Ercept 16) Others Asses$nents Stetements (r) 0t G) (4) (s) (o o) (8) (e) (10)

Ahmeda Alpine i Amador Butte Celeveras Colusa Contre Coste Ihl Nortc EI lloredo Fresno + Glerm Hunrboldt Imperial IrryoKern Kings Lake rt + LaSSen Los Angeles Mrdera Marin+ Mrripose + Mendocino Merced Modoc Mono Monterey Nape Nevada Orange Plecer Phmras Riverside Srcremento Srn Benito Sen Bernardino Srn Diego San Francisco + $an Joequin Sen lrris Obispo San Mateo Sante Barbara Senta Clara Senta Cnrz Sheste + Sierre $iskiyou Soleno + Sonoma Stenisleus Sutter Tchame Trinity Tulare Tuolumne + Ventre Yolo Yuba

14483 863 -r5 0

954 70 3064 265 1473 53

743 130 27491 567

499 38 4499 339 6878 657

444 138 4091 168 1639 169

525 69 3956 984 2030 128 6761 130

560 44 57715 4409

1983 120 2235 205

470 4 I700 179 1503 22r

333 35 237 3l

6M3 356 1936 269 2614 235

30807 945 622s 389 I416 66 3633 1395

17420 588 639 t76

14892 163I 14694 21 l8 2045

10267 337 8698 396 432r 42t 6516 506 9454 1206 2758 274 5757 285

136 5 788 125

3533 186 I ll l2 484 5287 272

974 l7l 1508 96

753 30 5869 474 179l 196

17675 843 1360 I70 2269 ll0

t7 8260 5317 0 0

3t8 138 139

0 0 0 0 0 75 0 6251 0 2 137 t47

1437 T2 3306 - 400 100 30 NA 2 335 329 t 248 184 I 2588 1800 00 220 - 253 0 00 27

788 96amp4 22099 00 800 0 6002 1548 04 147 0 725 1100 0 2343 1493 00 83 l 525 r50

In 2 3800 0 871 781 0 2117 6 t70 3454

NA 2973 1700 - 427

12 6205 5591 19 6902 641 0 270 180

In 7 5767 7969 27 5512 l0930 - 25428 4869 0 6085 NA 4 4651 1248

27 4587 I824 t20 3387 15 1368 2510 0 3305 67r 2 182 I042 076 t3 0 22M 230

500 0 550 NA | 1622 3433 00 328 030 50 0 369 34 2 Inl 5961 00 0 3 4218 NA

0870 1060 0 0 360

150 23933 tr ffi i 1259

7160 0 I 774 r65 0 2302 0

201 17603 0 1356 0 2 2851 2amp

t62 25687 5 2800 I 5237 468 0 3296 1900 0 1968 0

29 13265 7lw 2 NA 2381

lu2 188 2 1128 0

4854 130475 I3095 l9 6131 0 9 3746 0 0 631 0 0 6015 0 7 8017 0 I In 8 886

u9 277_

NA I1334 26 3189 0 l6 2403 t44 l3 103263 0 35 3393 0

I 1700 1224 19389 0

507 30841 16561 I 2234 NA

437 24000 563 54578

14169 87 12973 2473

145 7969 0 l0 7343 386

300 10484 L228 5 75136 315925 4442 0 0 6515 NA 0 543 0 2 1689 0

l0 6700 23 10823 10 9132 0

8 5934 685 I 2214 2t 1 158 0

l7 13768 NA 0 1339 0

l5 18992 98 I 2800 290 0 2414

53221 250 79

2739 i 10628 26 0 3250 0

52II3 7l 2179 r03 9392 4

36702 25 3887 9968 ll6 7670 0 2995 0

298r5 0 4761 9174 1761 0

330079 4550 9053 NA

13745 915 we6 0 9719 69

I3584 0 IJst 0 I870

22333 NA 7072 0 7535 3

13Ei499 3525 l47ls I 3510

37449 0 73tfi9 778 3500 0

s4696 74 88422 I580 46lll 127 3222 NA 23lll 265 Itgl9 NA 22433 25

l2l2t6 11455 0 137t3

773 0 5038 0

10929 250 229y2 It757 l0 8100 5

3920 0 1345 0

260e1 NA 3J32 0

4rt44 177 6s5r 6l 5153

Totals 350277 2481I 976 211222 t032ll 9908 739050 90494 1518939 129U

THESE TOTALS ARE INCOMPLETE A]-ID REPRESENT A STJMMARY OF ruRNISHED DATA ONLY NA =Not Available orNot Applicable 0 = Zero -No Retponse to This Item

+ree3-e4tf h1[T1ffi13-ffiTiaifi ltnlrorree6-e7

I

Page 14

A Report on Budgcts Workloads and Assessment Appeal Aotivities 1996-97

TABLE I (CONTINUEIT)

BUSINESS PROPERTY WORKLOAI IATA

Total Audits Current Audits Audits AUDITS Carried Audits Audits Audits Carried Year Completed ffaived COMPLETED Over to (4 yrs) Ilue Assigned Over Audits f99i-96 1995-95 amp WAMD 1996-9(ll) (12) (13) (14) (Is) oo (17) (1t) tle)

Alemcda Alpine Amador

1534 2

43

414 I

It

2il 0

30

27 0

652 I

4I

664 0

39

26 0

590 0

39

0 I

Butte u2 24 0 88 I12 46 6 52 60 Calaveras 23 6 0 4 IO 6 0 6 4 Colusa 102 28 10 l4 52 42 0 42 10

Contra Costa 539 22t 3 t2 236 252 4 256 0 Del Norte 31 4 0 6 t0 6 0 6 4 El Dorado 134 44 9 7 60 28 3l s9 I Fresno + I350 332 255 t2 599 587 t2 599 0 Glerur t2 l0 50 25 85 25 73 60 Humboldt t79 6l 5 66 6l 5 66 0 Imperial Inyo Kern +

22028

669

487

69

2000

0 2l

294

5828

363

680

160

0 0

NA

6E0

I60

0 28

203 Kings frke t + Lesscn

1393724

30lt

8

0I 0

0

0

30t2 t

30

l6

0

0

30 0

l6

0 t2 0

[os Angeles 15554 3353 0 190 35j f223 320 3543 0 Madera 134 100 0 0 100 34 0 34 66 Marin+ Mariposa + Mcndocino

19633

139

196 L

32

0 6 2

0 03

196I

37

0 4

2l

0 I

t5

05

36

196 3

I Mercsd Modoc Mono

256l5t2

740

t2

2LI 5

0 07

95 t

24

95I 5

0 00

95I(

0 0

19

Monterey Napa

437296

t06 5l

6 0

2t ffi

133 rr5

t23 57

5

30 r28 87

5

28 Neveda 198 32 0 0 32 32 0 32 0 0range 4467 1479 0 23 1502 1060 442 1502 0 Placer 104 75 20 3 98 97 I 9E 0 Plumas Riverside Sacramento San Benito $an Bernardino San Diego Srn Frencisco San Joaquin $an l-uis Obispo Sen Mnteo

201503 1325

792151 3492 2011

970 319

11 50

2 240 252

l5358 900 442 198 69

386

0 25 l6 8

30 l4 0 I0

346 126

0 726 400 t74 68

0102

L

586 403 3r

1092 rJ30

630 zffi

70 4t8

0435 274 3l

393 697 432 239

67 432

2 5

t29 0

48 30

82 26

3 56

ffi 403

31ul

1067 514 265

70488

0 146

0 0

651 263 ll6

I 0 0

Senta Barbara 1252 235 15 220 4it0 285 150 435 35

Santa Clara Santa Crw Shasta Sierra

3762 292377

0

677 38 9l

0

104 0 2 0

34 96 t3

T

815 134 r06

I

809 73 96

I

6 0 0 0

8t5 7396I

0 6l l0 0

Siskiyou Soleno +

32374

2A80

00

00

20t0

l5 60

0 l0

rs 70

5

l0 $onoma 886 164 0 3l 195 153 l4 r67 28 Stanislaus Sutter

640154

r45 30

0 0

5

17 150 47

145 M

5 )

150 46

0 I

Tehama Trinity Tulare Tuolumne + Venhua Yolo

470

493 58

715 400

t35

146 8

145 r00

t00

47 0

NA 50

I 3

l5 6

259 30

24 t

20t l4

fi4 1t0

230

145 7

164 r65

I 0

t5 0

135 l5

24 0

160 7

zw 180

0I

48 7

r05 0

Yube 191 3l 0 4 35 33 0 33 2

Totels 497t4 I1631 979 3503 16113 12007 1972 13979 2200

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FURNISHED DATA ONLY NiA Not Available or Not Applicable 0 = Zero - = No Response to This Item

+t 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAsscssorRccordcrClerk

Psge l5

SECTIOT ry

ASSESSMEhIT APPEALS

STATISTICS

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE J

DISTRIBI]TION OF ASSESSMENT APPEALS BY PROPERTY TYPES (f 99697 Fiscal Year)

Number of Percentage Numberof Number of Number of Numbcr of Bruiness Number of TOTAL Number of Chlngp Residential Corrunercial Industrtal Bural Property Other NUMBER OF Appeals From Appeals Appcals Appeals Appeals Appeals Appeals APPEALS Fitd I995-96 Ftled Filed Filed Filed Filed Filed FILED 199$96 to96-97

(8) (e) fl) (2) (3) (4) (5) (6) (7) Almeda 12L79 2270 934 75 E09 148 16415 11280 455oo

Alpine 0 l6 0 0 0 0 16 l6 00 n Amador 37 30 t2 l0 I 92 143 351Vo

Butte 308 226 363 Calavems 5 I 3 5 I 18 26 -308

Colusa 0 tl 4 6 0 8 29 29 00

Contra Costa 6783 652 147 49 455 0 8086 5393 49fo n Dcl Noile 6 0 0 2 0 l0 l7 412oo

El Dorado 1r3 79 l2 l6 2L 8 249 257 -3Loo

Fresno 1013 309 89 96 2t2 ll3 1832 2077 -l187o Glenn I l2 I 2 16 52 -692oo

Humboldt 49 44 19 t7 39 33 20r lt7 L360o 4750o lmpertat 4E 43 9 7t 27 0 205 139

n -7190o Inyo ll 0 I 0 16 57 4lloo Kern + 1923 996 156 94 306 347S 2462 433oo Iffng 4l 93 5 2 l4 t7 172 120

a 00olo Lake r 43 l4 0 0 5 64 64 l3 538olo Lassen I 4 0 l5 0 20

1120 Los Angeles 73717 23871 NA NA NiA LL772 109360 93305 284oo Madera r02

JJ 43 t1 36 0 t3t 99z t0fo Marin + 795 125 7 3 lll 53 II00

l1 545oo Maripoca + 5 3 0 0 I 8 11 na l -237oo Mendoclno 2E t 38 t03 135

1057oo Merced 2t8 In t Lr l In l In 1 In l 288 140 6 5667 Modoc t 3 I 33 I I 40

a( 37 -3240o Mono In l In l In 1 In l In l 25 -Lfo Monterey 261 t21 26 t6 t8t t9 624 636 190 Napa 237 133 ln2 lnz ln2 0 370 3Il

385 960o Nevada l7l 172 0 0 65 I4 422 1 -51oo Omnge 21629 4485 [409 187 3183 308)5 32547

55sYo Placer 1766 206 0 0 r0r 20 2093 1346 t7 -294oo Plumls 6 4 0 2 0 0 t2

-123oo Riverside 17298 4380 0 451 464 464 23057 26289 -t340o Sacnmento 4541 960 490 85 290 3r0 6676 7707

54 74oo San Benito 7 10 5 2l 3 2 50 6756 287oo San Bernardino 6637 878 568 438 174 8695

-275oo San Diego 14408 1870 1053 424 957 6l 18773 25910 -143oo San Francisco 1107 457 62 0 r39 66 1831 2136 165oo San Joaquin 1I84 397 ln2 53 104 57 1795 1541 -51 $an Luis Oblspo 86 90 t9 7 l9 I 222 214

3007 09 $m Mateo 2249 433 In2 In l 305 48 3035 ( 943 34s Ssnta Barbara 857 175 47 36 r05 1212

6625 6490 2loo $anta Clarr 3618 1662 h2 In 2 1258 87 539 Snnta Cnrz 155 99 8 17 35 0 314 204

0 191 207 -77oo Shasta + 30 lI3 3 2 43 6 3 r000 Sierra 2 0 0 3 I 0

22 2r 48oo Siskiyou J 5 0 0 6 157 1361 10t6 253oo Solano + 886 242 16 t5 45

2693 1833 46Po Sonomn 58 0 I152 1180 -24oo Stanishus 778 183 60 71

l0 389 92 3228oo Sutter 235 26 I 6l 48 tra

0 464 20091 Tehamr 454 4 3 3 0 2 0 9 It -182oo Trinity 3 4 0 0

NiA 5s6 726 -262oo Tuhre NA NA NA NA NA l5 0 57 69 -t74vo Tuolumne + 5 30 5 2

NA 6420 7176 -105 Vcntura NA NA NA NA NA 57 0 304 384 -208oo Yolo l6 208 h2 n

0 51 39 308olo Yuba l4 18 I 8 l0

6620 17205 262104 24663t 6-SYo Totals 175775 46024 5041 2082

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF zuRNISHED DATA ONLY NA = Not Avrilable or Not Applicable 07ro - No Response to This Item

lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + County AssessoriRecorder County AssessorRecorderClerk

Prge 16

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

A Report on Budgets WorkloadS and Assessment Appeal Activities 1996-97

TABLE E

BUIGETEI TEMPORARY POSITIONS (In Person Ycars)

Business

Real Property Appmisers-- - (I)

Property Auditor-

Appraisers - - (2)

Drafting Mapping

(3)

Other TechnicaU Professional Clerical

(4) (s) TOTAL

(6)

Alameda 0

Alpine Amador

00

Butte 0

Caleveras Colusa i Contra Costa

0

000 34

00

34

DeI Norte 0

El Doredo Fresno 06

0 6

Glenn Humholdt Imperial Inyo Kern+

0 0

0

0 0 00

15 052

015

0520 0

KingsLlke + Lassen 0

00

05

[-os furgeles Madera

0 0

0 033

Marin + Meriposa + Mendocino

0I0

Merced 0

Modoc 0

Mono 0

Monterey Napa Nevada 05 0 05

0 0I

0renge Placer

0 0

Plumas 0

Riverside Sacramento 0 0 t

0 I3

San Benito 0

$an Bernardino 0

San Diego San Francisco + 0 0

0 0

San Joaquin San lxris Obispo Sen Mateo

0 0 0

2I 2

6 I)

Sente Barbara Santa Clara 0 r2d

0 I23t

Santa Cruz 0

Sheste + 0

Sierra 0

$iskiyou Solano +

0 037 037 0

Sonoma 0

Stanisleus 0

Sutter 0

Tehema 0

Trinity Tularc

0 0

Tuolumne + 0

Venhre 0

Yolo 0

Yuba 0

Totels 05 4 318 33

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SIJMMARY OF FIJRNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This ltem

+ lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessoriRecorder CountyAssessorRecorderClerk

Page 6

SECTIOT HI

LOCALROLL

WOreOAD STATISTICS

I

i

i

l

i

i

i

I

i

i

I

i

i i

l I

i

i

I I

I

i

I

I

I

i

I

I

l i

i

I

I

i

I

I

i

I

I

i

I

i

I

I

i

i

i

i

i

I

i

I

i

A Rcport on Budgets Workloads and Asscssment Appeal Activities 199647

TABLE F

LOCAL ROLL VALUE ANI STATISTICS

Section 601 Roll o

Fdl Value in 000s

(r

Full Velue in 000s

ROLL VALUE in 000s Unitr (in 000s)

(7) (8)

Alamede Alpine

Amador

s76677625 191616

2115674

$7241330 23060 82771

36691 $25691MNA NA

21197 $2049546

Butte Calaveres Colusa t Contre Costa Del Norte El lloredo Fresno Glenn Humboldt Imperil Inyo Kern + Kings Lake Lassen Los Angcles Madere Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nape Nevada 0range Placcr

8800752 27322L5 L477214

66302789 918238

10318447 29749673

1358042 5398459 5045990 2243174

34855672 3910049 3038166 1239884

474278295 5279262

22961908 106521I 4656M2 7736518

628164 L672427

20605861 9274269 6483741

165537053 L7280657

440314 55937

106309 2939474

43M2 247W|

L726503 57894

423101 630814

41u2 1692227

164653 274955 11196I

31411238 190234 945534 38530

207451 M0457 21591

224948 1102592

394734 207245

11923012 617222

2023 s334NA NA

30745 sl090l932 fi17275

6624 s161931298 $8110221071 s288035243 $1475643399 $954351276 $16602

27322 NA5475 $73I

NA1864 $44565NA s101492

3718 NA9950 $866495I144 91437121500 $74935NA NA940 $5341

L542NA NANA NA

3303 s173752 86205 $432352813592 $848295

Plumas Riverside Sacramcnto San Bcnito San Bcrnardino San Diego Sen Francisco + San Joequin San llis Obispo San Mateo Senta Barbara Sente Clare Santa Cruz Shasta Sierrr Siskiyou Soleno + Sonome Stenishus Suttcr Tehama Trinity Tulare Tuolumne + Venture Yolo Yuba

L922301 71274926 51044181 2550542

69606259 142356634 52146583 2266736L 18078310 53179785 24529686

109303350 14957993 7907321

320803 2165288

18146030 27703602 17298926 3584025 2M4O76

629245 12882823 3203189

43855746 7773077

105851

51425 2796593 3180992

I14782 4905636 7289569 5230019 1575551

503719 6655948 1567758

13806407 578699 422812 38548

187531 743418

1147342 873460 365004

80085 34144

639812 I14290

2258372 527460 136013

76688 $734938017 $9138421699 $99584

784U s760643 63390 $28261858600 $231568

17269 $68293613480 s393240 20705 $151248310526 fi729682333tr $45751054086 $21749171 s269679536 s2725

1875 $543165568 NA

12996 NA19394 s2922782656 9433773936 $432741 $7910

16479 $42601737489 s26192

NA NA4880 $17301808 $30029

Totels sL777471406 sl19854185 $1897325591 ltiitl 780891 s26220527

THESE TOTALS ARE INCOMPLETE AID REPRESENT A STIMMARY OF FIJRNISHED DATA ONLY

NA = Not Available or Not Applicable 0 Zero - = No Response to This Itcm r+ 1993-94 data no data providea toijgge-gZ t 1995-96 data3o datl pryvided for 1996-97

CountyAssessorRecorderClerk +CountyAssessorRecorder

Page 7

A Report on Budgeb Worktoadq and Asscssutcnt Appeal Activities 1996-97

TABIJ G

IISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SEC[ RED ROLL)

Residential Conmrenchl Industrid

Alrrmeda Alpine

^AmadorButtc Calrveras Colusa r Contm Costa Ilel Norte El Dorado Fresmo + Glerur Iltmrboldt Impcrid Inyo Kern + KingsLrlc r Lassrn Loe Angeles Mrdcra Marln+ Marlposa + Mcndocfuro Merced Modoc Mono Montercy Napa Nevada Onnge Plrrcer Phmras Rlverslde Sacramento San Benlto San Bernardino San lllcgo San Frrnclsco $an Joaquln San Luts Oblspo San Mateo $anta Brrbsru Santa Clara Santa Cruz Shastr + Siera $isHyou Solano+ Sonomn Stanislaus Suttcr Tehrma Tftdty Tulare Tuohunne Ventun Yolo Yuba

Sforgte Multi- Vacant Vacant VacnntLand Total Improved Land Total Improved Land TotalFamily Famity

(8) (e) (r0)(1) (2) () (f) O) __ CI)-(O -313687 3346E 13277 360432 15600 1276 16876 6670 1743 9r413

NA NA NA 0 NA NA 0 00 08412237 28t 6678 19J03 574 lE3 757 39 45

0 0 0

14333 1876 9t10 26019 6ss 356 1011 42 6r It0 NA NA 0 NA NA 0 NA NA 0 NA

16322 2tt 546 8365 1089 9454 1683 755 2438 264720 7504 7631 354 4690 12675 490 186 676 367 43

55076 2031 19639 76746 1628 598 2226 422 413 835

16712 r9lJto 1055t 3926 985 4911 165158 9510 - 1581 00 0

E293 41032 2160 32E 2488 354 301 655 29713 3026 23682 955 25510 50147 2118 2283 4401 520 353 873

498 1673 9265 787 74 861 6E5 12 697 7094 I18420 274Jil 92a4 3131 I2335 2660 2822 51482 145495 10449

20771 783 2246 23tX 1266 3 1729 170 In 6 t70 17538 358 31046 E942 1973 658 2631 321446 8775 6U 2029 1l428 581 263 w 46 62 108

1661051 241582 2ol0255 t4112 1547 99589 37352 1176 49119 107622 NA NA ln20 NA NA In 20 NA NA In 20 NA

70672 5197 9147 ffizr6 2t57 525 3J12 576 134 7to NA NA NA 0 NA NA 0 NA NA O

20000 950 8640 29590 2000 415 2415 301 r24 425

NA NA NA 0 NA NA 0 NA NA O

IE59 34 823 2716 393 237 6e0 13 15 290 0 0

768 269 1037618 5319 6254 trl162 d45l 706 s157

26017 2065 1373 29455 1505 317 IS22 474 239 713

3451I 1L27 15017 50655 1t22 265 1387 223 214 437

627850 27222 17405 672477 24404 1968 26372 11219 950 12169I13974961- 2617- 18021 95601 2952 1288 424O 655 484

0 0 0

399650 7406 129303 536J59 lEl84 10159 28343 Ins In6 0

300983 19304 15815 336102 11583 2223 13806 3726 1967 5693

9875 357 [083 ll3l5 485 52 537 134 58 192

419249 2t505 90046 SI7800 l4lt0 9726 23906 5628 6E96 12524

6L5292 43699 47773 70664 17192 3665 20857 7111 2893 10004

r55t96 15837 In 3 15837 2655 In 3 2655 113718 35310 6168 I l9ol2 8560 8039 1316rr 6415 1228 7643 ltg4 1077 2971

767t9 4008 14061 94t5t 5626 1227 68Si E65 307 lrl72 17425 11692 7895 193t12 6572 32W 9862 3047 1974 5021

102500 4600 tt60 90600 7100 4to0 5060 1150 360 1510

375445 19995 E697 404F7 1a334 284 1261t 6413 l9O 6603

63573 4201 8503 16279 3022 497 3519 569 133 7W 47140 2030 1191 61087 3452 1272 4724 323 157 6t0 1615 24 928 27 102 26 r28 37441

306E5 t45 In l 31530 2671 Lt 5 2611 740 In 8 740

95026 3460 5872 104J58 2il3 Et8 3611 t45 700 I54S

ll9t73 5735 4317 129125 4278 827 $105 1519 495 2114 1536 In 6 1fI692170 5528 3934 101632 4914 1227 6141

16770 1532 1544 19846 E50 186 1036 390 t47 537

16762 1859 t197 26tlt 952 256 r208 n9 E3 36i2

5150 4ll 5422 10983 478 6t s39 19 l0 2

90781 2t65 In 12 93646 5122 In 5 s122 999 In 8 999

21538 926 7468 29932 9t7 193 lrl0 51 42 93

1E7644 7035 10748 2t547 5531 7t6 5J17 3439 1210 4649

31to 235 2295 36Jro 1910 510 2r4fA 720 3lo 1030

u-r84 2082 1999 15265 2102 423 2515 294 316 610

Totrls 7204E51 584543 867671 8657065 330287 73066 4l33ll t 13349 41306 154655

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTIRNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - = No Response to This Item

rree3e4trjf^Hx1flhff uLlfrf1ffiftfijlrorlee6-e7

Page t

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Rural Miscellaneous Non-Restncted Secured on

Non- Possessory Gasamp Imps Irrigated Irrigated Restricted Vacant Other Total Interests Mineral Other Total (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21)

Alameda Alpinebull

NIA NIA NIA NIA NIA NIA 3921 0 4 4 NIA NIA NIA NIA NIA NIA 0 0 0 NIA 0

middot--middotgtmiddotmiddot

Amador 76 742 170 988 17 148 165 middot--middotgtmiddotgtgt

Butte 0 0 Calaveras 5014 NIA NIA 1382 5183 0 11579 NIA 1216 1999 3215 Colusabull NIA NIA NIA 712 NIA NIA 712 0 202 NIA 202 Contra Costa 1231 698 613 472 1 3015 779 215 994 Del Norte 207 0 0 710 0 0 917 0 437 388 825 El Dorado 1058 1279 2337 1424 15 19159 20598 Fremo+ 8575 NIA 1928 14298 1802 NIA 26603 4 392 0 396 t bull+~~t~~ Glenn 0 0 Humboldt 8280 NIA NIA 7601 5857 0 21738 0 734 374 1108 Imperial Inyo Kem+

5757 2678 - 17660 6 26101 26 700 726 NIA 46 1264 NA 4329 51 5690 In 1 5 etc 519 467 986 207 4910 4099 11432 15290 l322 37260 NIA 3328 NIA 3328

Kings 1148 NIA NIA NIA NIA NIA 1148 0 97 12310 12407 Lake+ 373 2180 342 2895 0 29 123 152 Lassen 1043 In 15 In 15 2539 7632 In 15 11214 0 75 37 112 Los Angeles Madera Marin+ Mariposa+ Mendocino

- 63002 410 63412 10492 2348 17419 30259 NIA NIA NIA 4006 NIA NIA 4006 225 270 44282 44777

5 0 216 493 0 98 812 0 0 383 383 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0

3450 1000 7630 9750 810 0 22640 0 0 70 70 li~lil Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Rivenide

NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0 1673 657 1889 553 65 0 4837 0 0 19105 19105

0 0 1787 2082 3374 859 8102 2 292 6694 6988

251 501 In 12 625 3682 6940 11999 0 0 1393 1393 0 0 0 382 0 0 382 0 0 0 0

3310 210 3520 575 361 35518 36454 84 0 0 1122 0 82 1288 0 85 6581 6666

0 0 6847 Inll Inll 2238 467 9552 - 50811 50811

ifl bullbull ~J~ t bullbullbull 2~~n

lllibull Sacramento San Benito

5547 1004 Inl2 1510 In 11 0 8061 137 129 14154 14420 2142 In 11 Inll 2281 168 0 4591 0 10 0 10 middotmiddotmiddotmiddotimiddotmiddott~i~I

San Bernardino 1270 199 734 99230 101433 8545 433 1075 10053 t~Usect San Diego 270 2574 12313 1409 1965 483 19014 3727 171 62143 66041 rrn~~t~9= San Francisco + 0 0 San Joaquin San Luis Obispo San Mateo

149 4531 402 6834 262 12178 28 94 283 405 940 NIA NIA 3791 10393 1520 16644 1066 218 6659 7943 173 162 163 705 547 638 2388 5 3 3117 3125 11~111bull

Santa Barbara Santa Oara Santa Cniz Shasta+

2000 2000 2500 2200 NI A NI A 8700 225 380 194 799 4408 0 0 3200 305 7913 0 23 15 38

250 614 826 5116 6 6812 29 4105 4134 4113 NIA NIA 2361 3715 NIA 10189 10 102 12020 12132

fftH0$~~ 1111m

Sierra 193 0 0 467 24 0 684 172 280 51 503 Siskiyou In 12 6535 In 12 2886 In 12 In 12 9421 0 0 211 211 Solano+ 76 757 561 2022 93 3509 5 237 7445 7687 Sonoma Stanislaus Sutter

3127 758 4383 2413 57 0 10738 0 191 11542 11733 1110 909 36 7566 84 4395 14100 0 807 807

0 3843 258 0 0 2197 6298 0 236 354 590 11111111 Tehama In 12 1427 1646 4090 791 503 8457 0 72 0 72 t2ttt~~~~n Trinity Tulare

0 0 0 882 0 0 882 0 0 12 12 21072 In 11 In 11 In 11 In 11 In 11 21072 347 In 20 6739 7086 lijtijmiddot]i~~

Tuolumne+ Ventura Yolo

106 132 2510 1275 0 0 4023 672 301 1358 2331 NIA 1894 1972 1496 805 NIA 6167 NIA 878 7402 8280

1750 lnll In 11 3325 - 1550 6625 0 156 156

1nnrn~1~JM

middot -middotmiddotism Yuba

Totals

NIA 3370 1610 157 110 0 5247 0 445 0 445

91274 41752 57500 116692 250303 20372 577893 27661 15614 357862 401137

middotmiddotmiddot~$~~middot jij~j~if~$~~

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

bullbull 1993-94 data~ no data provided for 1996-97 bull 1995-96 data no data provided for 1996-97 + County AssessorReclgtrder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page9

Alameda Alpine Amador Butte Calaveras Colusa Contra Costa Del Norte El Dorado Fresno+ Glenn Humboldt Imperial Inyo Kem+ Kings Lake+ Lassen Los Angeles Madera Marin+ Mariposa+ Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Riverside Sacramento San Benito San Bernardino San Diego San Francisco+ San Joaquin San Luis Obispo San Mateo Santa Barbara Santa Clara Santa Cruz Shasta+ Sierra Siskiyou Solano+ Sonoma Stanislaus Sutter Tehama Trinity Tulare Tuolumne+ Ventura Yolo Yuba

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (UNSECURED ROLL)

Personal Unsecured Manu-Property Possessory factured

Aircraft Boats amp Fixtures Interests Homes W~~r~Q ~Q 00) UN~jtD 111 (23) (24) (25) (26) (27)

880 14483 31667 4230 708 268 1396 NIA 53632 0 15 64 139 8 226

70 954 1536 105 7 155 0 65 2892 265 3064 3532 276 1720 8857

66 1473 767 80 NIA NIA 3 80 2469 ii~l~ll 136 773 1150 67 NIA NIA NIA NIA 2126 585 28161 20920 2169 3230 484 10 55559

36 495 480 361 0 2 0 22 1396 339 4449 4021 209 1011 541 50 10620 681 11333 29883 1056 8 542 616 44119 138 444 1052 148 1782 153 4657 3560 806 0 451 698 40 10365 169 1639 2897 634 0 729 163 bull 6231 92 547 917 276 0 NIA NIA 0 1832

993 3956 17783 580 NIA 1700 NIA 0 25012 128 2030 NIA 206 1000 216 NIA 3181 6761 130 6761 1372 145 191 8599 44 560 396 300 In 28 107 169 1576

4409 57715 250006 100 16905 100 12895 0 342130 111~bull 133 1983 2634 228 518 170 NIA 0 5666 (tt)~flW 205 2235 10955 953 0 37 NIA 96 14481

48 470 418 375 105 17 5 76 1514 179 2254 7771 486 0 79 190 40 10999 1111111 221 1503 3787 329 1812 7652 i)t~aJ~lt

35 333 323 269 0 78 9 0 1047 31 237 450 51 933 1702

356 6843 12588 1658 403 21848 271 1931 3521 268 16 NIA 3 6010 11bull 235 2614 7760 361 1947 0 170 0 13087 935 29663 64645 2248 0 In 25 43842 8208 149541 389 6225 7265 324 1161 360 0 0 15724 66 1416 850 2332

1437 3638 27337 NIA NIA 42 32454 616 17420 55443 1879 0 957 2216 0 78531 222 668 1420 59 In 25 In 25 0 0 2369

1631 14891 36507 0 12620 1492 0 0 67141 2145 14694 53088 0 0 445 4436 0 74808

2045 45382 2923 53 1704 52107 337 10267 11914 447 NIA 142 NIA 0 23107 445 8698 NIA 0 0 NIA 14616 23759 ltlt=nnu~taiw 421 4321 13781 373 0 13 992 0 19901 536 6516 13926 2168 In 26 202 269 138 23755

1266 9454 59543 2115 7129 317 4238 0 84062 ~~iiil 287 2758 5800 1247 23 10115 285 5757 4667 1340 0 NIA NIA 0 12049

6 177 189 1134 0 41 1547 125 788 1523 622 0 500 233 0 3791 iill11 186 3533 5144 239 826 151 10079 tl)~MOW 880 11112 10823 620 0 493 0 0 23928 275 5515 14095 576 4710 2733 NIA NIA 27904 middotmiddot 1[~11 175 3203 2316 92 16 148 314 355 6619

96 1508 NIA 132 In 1 289 10 2235 4270 51 1340 611 1041 0 0 0 0 3043 t)imiddotiimiddotit~fli

501 5869 11764 736 NIA 134 NIA NIA 19004 196 1797 1339 458 0 31 0 0 3821 843 17675 28152 NIA NIA NIA NIA NIA 46670 174 1364 4730 150 859 126 456 0 7859 120 2269 l047 168 0 60 0 82 3746 ~11111

_ middot middotmiddot

Totals 25674 358493 905061 38355 51373 19299 75558 30413 1504226 nmn~~~~w

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1993middot94 data~ no data provided for 1996-97 1995-96 data~ no data provided for 1996-97 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page 10

A Report on Budgas Wo(kloads and Assessmeuroilt Appeuroal Activitieuros 1996-97

TABLE H

REAL PROPERTY WORKLOAD DATA (Sce Table O forWortloadStelf Comprrirons)

Trrnsfcrs New Constnrction Jurisdiclions Total Ncw Lonstmction

$ingIe AII Issuing Buttdlng Assessnrents Illscovertd Famtly Other Totrl Building Pcrmits Resultlng Without

Transfers Transfers Trursfers Pcrmlts Received Fnim Permits Permits (r) (2) (3) (4) (s) (o o)

Ahmedr NA NA 27Jss 15 t728 Alpine NA NA 0 I l5 NA 4 Arnador 645 326 97t 7 1280 964 5 Butte 4606 1479 60t5 2080 1083 155

Cdrveras 739 1125 1t64 2 1001 789 NA Colusr 4t2 519 1001 3 1904 ll l3 240 Contre Costr 4823 141 25564 I5 24958 17771 2541 Dcl Norte 1161 388 13g 2 9ll 867 363 El Doredo 2739 5191 7930 3 5187 2555 50

Frerno 14357 2fi4 r6mr l6 I1066 6713 NA Glenn 537 s37 3 8t9 Huurboldt NA 1795 lJes 8 3559 1387 194

Imperirl 1575 2237 3flf 5 2278 1972 73 Inyo 231 299 Ii0 3 NA 259 NA Kem+ 9344 I1053 10397 9 18500 7191 728 Klngs 1780 898 2679 5 NA 1122 NA I-oampe rr NA 3847 3t47 3 26676 NA NA LrSen 515 525 1141 2 1102 804 32 Los Angclcs t52740 40655 r93J9s t9 253656 90400 NA Madere NA 2808 2t0t 6 NA 1t63 NA

gg7l Marfu+ 3281 452 3733 t2 3545 0

Marposa + NA 499 499 I 714 0 25

Mendocino 3600 2050 s6g) 4 3000 1600 150

Merecd ln2 4397 4397 7 NA ln7 6793 Modoc r97 684 ttl 2 361 150 2l Mono 767 757 7 I136 256 LZ

Montcrey 393 In l 73e l3 NA 1905 NA Nape 0 6 1432 hlevrda 304 219 3364 3 3649 2255 100

Orange 54211 7558 61t29 32 33068 28520 0

Ptrrcer 568 2S08 819S 7 10396 4117 0

Plumrs 0 2

Rivenlde 48516 103t3 stt99 25 16I53 1206 NA Sacramento 22895 1771 2+66t I 34077 7445 100

Srn Benlto 1400 Inl lfixl 3 731 7I0 390

Srn Bcrnardino 377 30654 6t121 24 27392 130I3 300 San lliego 56954 8440 99t49 l9 10700 l8l8l ll6 San Frenclsco+ 3737 4357 we4 I 5409 1079 SrnJorquin 9729 8584 1ur3 I 12681 6457 2549 Str Lrft Obispo 6610 2203 Itl3 I 9642 NA NiA San Mrtco 9132 l6l I 10743 23 25099 7532 0

SrntrBerbsre 500 4190 500 4690 6 6715 3200 Santa Clara 23958 3255 2t424 17 19542 7321 0

Srntr Cruz 5349 1718 7Mj 5 4766 1433 76

Shlsts + NIA 5906 5905 4 4890 1649 15

Sierra r54 305 459 I tgz t44 26

$isldyou 526 3549 4175 6 1707 1450 50

Sohno + 6716 799 7515 I 2650 l2l t Sonoma 0 l0 7625 0

Stanisllus 1309 3087 16186 l0 9675 3153 229 Sutter 1377 415 1792 3 x200 1023 92

Tehama NA 2296 23e6 4 1958 1370 98 6 Tftilty 202 328 530 7 487 285

Tulnre In2 8509 8509 9 NA 6000 NA Tuohmrne 92t 618 1546 2 1892 864 100

Venhrn 14283 1t52 r613s It I1365 2267 50 Yolo 2300 350 2550 5 5500 1700 l0 Yubn 650 502 I152 5 175 745

Totels 553493 198317 823520 520 624608 305071 18s56

THESE TOTAIJ ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTJRNISIIED DATA ONLY NA = Not Availahle or Not Applicable 0 fio - = No Resporue to This Item

199394 data no data providedfor 1996-97 | 1995-96 dat4 no data provided for 1996-97 + Corurty AssessorReoorampr CountyAssessorRecorderCleurork

Page l1

A Report on Budgets Workloads and Assessmerrt Appeal Activities 1996-97

TABLE H (CONTINUED)

REAL PROPERTY WORKLOAI DATA (See Table 0 for lVorkloadStalf Comprrisons)

Tsruaver Relief Miscellrneous

Ner Affected by Alfectcd by 6090110 GovL thnt is

Misfortune Emlnent CIiims oilamp Owned annually Appealed Property Subdivislon Roll Corrections Calsmi$ Ilomdn Filed Gas Restricted Prop valued Properfies Splits Lots

(t) (e) (10)

Alamedr 5I In 10 62 5031 320 13348 845 3968 14274

I Alplne r ll 9 I I 59 NA54 104 35 632 Amrdor 6 5 76t 15

0 I l6 -8 2065Buttc 102 t47 295 1542Celevcms 46 0 2 0 1382 NA NA l8

NA NA NA 202 0 l6 178 164 176Colusq 258 5215 21345Contrc Costa 31 t2 80 455 207 336 2145

Del Norte 74 0 4 0 709 ll o l0 146 17 498

0 I 0 1275 105 0 389 164 888 2763EI llorado 83 1l NA 3431 2051 8829 Fresno 0 4l 34 45 14679 84

422Glenn 103 14 022 43 7601 29 825 309 185 227 1714Humboldt

Impedel t2 00 0 060 25r 167 430NA t l5 157 Inyo 2 030 NA NiA 1122 NA

500 2500 I1000 Kerrr+ NA NA 150 3328 2500 200 NA NA 68 774 NA 445 Ktngs 8 0 193 97 NA NA NA

NA NA NA Lrkeuro NA + 3 52 6 422 Lrssen I 00 75 2519 37 0

Loc fuigeles 23109 70 301I 1438 40 3700 I1E00 5I61 6344 I170806S 245 649 3010 Msderr l0 24 49 4019 13 NA

l3t 0 s05 20 0 790 125 159 4656Marln+ 46 0 48 00 11 NA NA NA 0 278 - 235Meriposa+ 35 04 9870 42 0 400 50 I150Mendocino

2046 Merccd 42 NA O 472 970 0 145 Modoc 33 07 55350 1438 l7

87 l5 I 1321Mono t53 4386 Monterey 120 NA 122 41 295 3 57 325

Nepa I 020 65 57 - 1978401 89 2723 Nevrde 80 220 000 525

165 5611 2282Orurge 82 26 563 361 210 12601 871 5855 Phcer 7 056 l0 1122 25 0 231I 944 2577

Plumas 47 In 16 40131 Rivenide NA NA 163 2 2238 323 17600 9525

13833 Secramento 133 l0 85 129 1510 37 NA 6528 447 2346 735 323 San Bentto 4 0 3 l0 2281 t2 0 33 141

48435 San Berrrardlno 29 NA 107 7 734 1053 8345 8600 NA 3488 7927 58872 San Diego 29 45 383 0 1560 5l I 0 32649 2851

San Francisco + r33 0 ll 3ll 1527 361[NA 754 2036 t592 $anJoequin 210 NA 3l 94 5896 86 NA

NA 4584 Srn Luls Obispo r80 5 49 54 37t2 77 5r 823 l70 558 1145 1855 San Mrtco I16 I 300 3 720 315 120 3057

4766 Santa Barbnnr l9 0 lll 449 2128 72 1063 70 580 4734 3625 14325 Santa CIcm 7 5 310 20 3217 128 0 5296

23 822 132 3770 3374Smts Cnrx 102 NA NA Shrgta + 90 NA NA NA NA NA 53 NA 684

0 143 Sierra 42 0 0 0 467 lt 0 15 17 NA 86 125 420 SisHyou 50 0 7 0 2885 54 906 4297shySoleno 6 237 2025 88

Sonoma 199 NA NA I9r 2411 69 NA 796 1282

Stanislaus 225 0 l7 t 6837 217 0 NA 392 836 5681

Sutter 246 0 3 236 0 114 329 458 45 32 1286NA 189 97 559 Tchama NA NA NA 73 4090 l0 NA

t25Trhr$ 3 0 0 0 866 I 0 I z7 0NiA NA 1690 ll 50 5582 Tulare II 15 l3 12 14200 200

3 26 0 642 Tuolumne 78 0 0 1302 349 38 2340 2315 h16 6981 Venturs 1605 ll 265 1509 860Yolo l0 0 I 150 3325 35 0 100 750

Yuba 745 NA 0 NA 165 15 NA 52 214 1464

6598 1657 l228ll 10168 24361 I14587 46250 59058 444422 Totels 28515 247 THEsE TOTALS ARE INCOMPLETE AIID FSPRESENT A SLJMMARY OF FURNISHED DATA ONLY

NA = Not Available or Not Applicable 0fio - = No Resporueto This ltemLree3-e4ryJfftrfiL1ff -iampffi iffffiHdrorreee7

Page 12

A Report on Budgcts Workloads and Assessment Appcal Astiyities 1996-97

TABLE E (CONTINUED)

REAL PROPERTY WORKTOAI IATA (See Table O forWorHoedStalf Comparisons)

Single Femily

(te1

Multi Family

(zo)

Proposition I

-Commercisl Industrial Rural Others TOTAL (21) (22) (2s) (21 (2s)

No of Automrtic rygrrn_ooReducedAssmts Chenge Yes or If yesn196197 No ooin95195 In9697 No (26) AT (28) (2e)

Alameda Alpine Amedor Butte Cehveres Coluse Contra Costa Del Norte El Doredo Fresno + Glerur Hrunboldt Imperial Inyo Kern+ Kings Lakc t + Lrssen

69505 1820 50 0

616 l9 1320 126

450 44 l5 2

58171 679 I19 4

3778 90 15u7 892

196 t7 335 30134 tl

10480 ln21 62 20

NA NA il l3

661 397 r02 724t5 40981 t6 00 0 66 66 l4 4 l9l 6 850 443

193 hzt 85 4000 5724 15535 40 ll 223 1826 2594 2616

4 2 3t7 0 340 340 1134 ln21 102 145 50231 37836

24 220 L t7t 63 122 85 494 15012 19581 19717

1001 328 955 4879 23902 19634 610 700

30 6 l7l I 421 400 32 6 1249 I 1560 1328 16 27 754 t97 1139 1068

677 h21 n6 rt73 5224 l8 t2 105 6 23 223

NA NA NA NA 0 0 II t8 198 0 304 299

43 Yes 0oo No

48 No -171 Yes

-loo No 0oo No

37oo Yes 630o No -lYo No 18 Yes

-t5 No 5oo No

20oo No 60o No

54oo No 0oo No

Zio No

88oo

70oo

500

55oo

Los Angeles Medera Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nepe Neveda 0renge Placer Plumes Riverside Sacramento San Benito Sen Bernardino San Diego Srn Francisco + Srn Joequin San Luis Obtpo Sen Mateo Senta Barbara Srnte Clara Santa Cruz Shqsta + Sierra Siskiyou Solano + Sonoma Stanislaus Sutter Tehema Trinity Tulrre Tuohunne + Ventrre Yolo Yuba

307991 28703 ln24 ln24 16727 806

il5 0 410 5

ln24 In24 604 38

ln24 ln24 ln24 In24 ln24 lln24 4395 IM

30931 I 10597 15380 1686 ln24 ln24

167747 488 12l60l 1308

ln24 ln24 120543 846 157686 7390 21517 3389 44042 4685 8136 325

2875 689 18657 T3 63156 1310

7665 13t h24 ln24

68 0 h24 ln24 34352 285 15917 4t2 25595 104

1718 303 ln24 b 24 In 24 ln24 Iurt24 ln24 2360 7

6[617 818 6500 50 h 24 ln24

15095 12317 364105 78089 ln24 ln24 ln24 225 225 27

498 74 I t2 18118 18M9 5 0r 0 tzL 0

50 030 0 495 428 h24 h24 In24 5898 5t9E 4000

149 5 354 8825 9975 eAsz ln24 h24 ln24 2009 zxlg ln24 h24 ln24 12905 12905 19892 ln24 h24 ln24 5766 5766 3896

I69 u0 656 544t 522r 7769 3A92 0 0 331169 300296

388 103 49 5104 2271O 15767 h24 ln24 h24 523 523 2amp 1626 ln21 454 30347 200662 175016 1027 5A7 43 2590 127076 109077

ln24 In24 ln24 1597 1597 1809 2175 932 ll14 9625 134135 146210 4351 242 1626 29706 203001 162263 23U 830 83 27455 28AM

5t2 t62 1609 1691 52701 46791 4t0 amp t97 5279 14411 13738 6 In 21 38 0 30130 30228 5ll t47 86 l6 20130 19734

1039 567 47 195 56J14 98194 176 386 138 I154 8871

In 24 In 24 ln24 3340 3340 1652 0 80 0 76 76

ln24 ln24 ln24 2812 21812 2887 247 79 6t 1064 36(88 26353 276 138 rr03 295 r8241 158M u2 t62 336 405 2t177 24551

50 t9 245 55 2Je0 1627 ln24 ln24 ln24 189 1t9 2t5 ln24 h24 ln24 92 92 98 ln24 h24 ln24 583 583 750

57 t62 248 2635 2367 1313 1325 166 sJ03 10942 NA

150 50 50 0 6800 6774 ln24 ln24 ln24 898 898 682

79 Yes 88 No 4oo No

100 No l4oo No 32oo No

5oo No No

-549o Yes 32oo No 4 Yes go No

3l7o Ycs 50 No 13 Yes 14 Yes

-l3oo No -9 Yes 20Yo Yes 4oo No I l Yes 57o Yes 0olo Yes 2oo Yes

-48Yo Yes -99lo Yes 5loo No

0oo No -3 No

27oo No l3oo No l3oo Yes 32oo No

-l4oo No 7 No

-29Vo No l0oo No

- Yes 0oo No

24Vo No

40

70o)o

680o

NA

60ao

94oo

5oo

45oo-

75oo 27oo

563oo 80

96Vo NiA

6D0o

683

Totals 1723599 69942 45708 I1100 12839 176274 2040072 1526935 25oo 20 Y 37 N 6150o

THESE TOTALS ARE INCOMPLETE AIID REPRESENT A SIMMARY OF FI-JRNISHED DATA ONLY NANotAvailable orNotApplicable 0 = Zero - =No Rcsponsc to This Item

+ 1993-94 data no data provided for 199G97 t 1995-96 data no data provided for 1996-97 + CountyAssessorlRecorder CountyAssessorRecorderClerk

Page 13

A Repoa on Budgets Ilorkloads and Assessment Appcal Activities 1996-97

TABLE

BUSINESS PROPERTY WORKLOAI DATA (Including Agricultural Businesses)

TOTAL Number Annual Property Nrunbcr Business Vessel

of General Certificated Direct Field Racehorse Statements of Property Property Boats Aircraft Aircraft Billing Appraisals Tar Rehrrns (Ercept 16) Others Asses$nents Stetements (r) 0t G) (4) (s) (o o) (8) (e) (10)

Ahmeda Alpine i Amador Butte Celeveras Colusa Contre Coste Ihl Nortc EI lloredo Fresno + Glerm Hunrboldt Imperial IrryoKern Kings Lake rt + LaSSen Los Angeles Mrdera Marin+ Mrripose + Mendocino Merced Modoc Mono Monterey Nape Nevada Orange Plecer Phmras Riverside Srcremento Srn Benito Sen Bernardino Srn Diego San Francisco + $an Joequin Sen lrris Obispo San Mateo Sante Barbara Senta Clara Senta Cnrz Sheste + Sierre $iskiyou Soleno + Sonoma Stenisleus Sutter Tchame Trinity Tulare Tuolumne + Ventre Yolo Yuba

14483 863 -r5 0

954 70 3064 265 1473 53

743 130 27491 567

499 38 4499 339 6878 657

444 138 4091 168 1639 169

525 69 3956 984 2030 128 6761 130

560 44 57715 4409

1983 120 2235 205

470 4 I700 179 1503 22r

333 35 237 3l

6M3 356 1936 269 2614 235

30807 945 622s 389 I416 66 3633 1395

17420 588 639 t76

14892 163I 14694 21 l8 2045

10267 337 8698 396 432r 42t 6516 506 9454 1206 2758 274 5757 285

136 5 788 125

3533 186 I ll l2 484 5287 272

974 l7l 1508 96

753 30 5869 474 179l 196

17675 843 1360 I70 2269 ll0

t7 8260 5317 0 0

3t8 138 139

0 0 0 0 0 75 0 6251 0 2 137 t47

1437 T2 3306 - 400 100 30 NA 2 335 329 t 248 184 I 2588 1800 00 220 - 253 0 00 27

788 96amp4 22099 00 800 0 6002 1548 04 147 0 725 1100 0 2343 1493 00 83 l 525 r50

In 2 3800 0 871 781 0 2117 6 t70 3454

NA 2973 1700 - 427

12 6205 5591 19 6902 641 0 270 180

In 7 5767 7969 27 5512 l0930 - 25428 4869 0 6085 NA 4 4651 1248

27 4587 I824 t20 3387 15 1368 2510 0 3305 67r 2 182 I042 076 t3 0 22M 230

500 0 550 NA | 1622 3433 00 328 030 50 0 369 34 2 Inl 5961 00 0 3 4218 NA

0870 1060 0 0 360

150 23933 tr ffi i 1259

7160 0 I 774 r65 0 2302 0

201 17603 0 1356 0 2 2851 2amp

t62 25687 5 2800 I 5237 468 0 3296 1900 0 1968 0

29 13265 7lw 2 NA 2381

lu2 188 2 1128 0

4854 130475 I3095 l9 6131 0 9 3746 0 0 631 0 0 6015 0 7 8017 0 I In 8 886

u9 277_

NA I1334 26 3189 0 l6 2403 t44 l3 103263 0 35 3393 0

I 1700 1224 19389 0

507 30841 16561 I 2234 NA

437 24000 563 54578

14169 87 12973 2473

145 7969 0 l0 7343 386

300 10484 L228 5 75136 315925 4442 0 0 6515 NA 0 543 0 2 1689 0

l0 6700 23 10823 10 9132 0

8 5934 685 I 2214 2t 1 158 0

l7 13768 NA 0 1339 0

l5 18992 98 I 2800 290 0 2414

53221 250 79

2739 i 10628 26 0 3250 0

52II3 7l 2179 r03 9392 4

36702 25 3887 9968 ll6 7670 0 2995 0

298r5 0 4761 9174 1761 0

330079 4550 9053 NA

13745 915 we6 0 9719 69

I3584 0 IJst 0 I870

22333 NA 7072 0 7535 3

13Ei499 3525 l47ls I 3510

37449 0 73tfi9 778 3500 0

s4696 74 88422 I580 46lll 127 3222 NA 23lll 265 Itgl9 NA 22433 25

l2l2t6 11455 0 137t3

773 0 5038 0

10929 250 229y2 It757 l0 8100 5

3920 0 1345 0

260e1 NA 3J32 0

4rt44 177 6s5r 6l 5153

Totals 350277 2481I 976 211222 t032ll 9908 739050 90494 1518939 129U

THESE TOTALS ARE INCOMPLETE A]-ID REPRESENT A STJMMARY OF ruRNISHED DATA ONLY NA =Not Available orNot Applicable 0 = Zero -No Retponse to This Item

+ree3-e4tf h1[T1ffi13-ffiTiaifi ltnlrorree6-e7

I

Page 14

A Report on Budgcts Workloads and Assessment Appeal Aotivities 1996-97

TABLE I (CONTINUEIT)

BUSINESS PROPERTY WORKLOAI IATA

Total Audits Current Audits Audits AUDITS Carried Audits Audits Audits Carried Year Completed ffaived COMPLETED Over to (4 yrs) Ilue Assigned Over Audits f99i-96 1995-95 amp WAMD 1996-9(ll) (12) (13) (14) (Is) oo (17) (1t) tle)

Alemcda Alpine Amador

1534 2

43

414 I

It

2il 0

30

27 0

652 I

4I

664 0

39

26 0

590 0

39

0 I

Butte u2 24 0 88 I12 46 6 52 60 Calaveras 23 6 0 4 IO 6 0 6 4 Colusa 102 28 10 l4 52 42 0 42 10

Contra Costa 539 22t 3 t2 236 252 4 256 0 Del Norte 31 4 0 6 t0 6 0 6 4 El Dorado 134 44 9 7 60 28 3l s9 I Fresno + I350 332 255 t2 599 587 t2 599 0 Glerur t2 l0 50 25 85 25 73 60 Humboldt t79 6l 5 66 6l 5 66 0 Imperial Inyo Kern +

22028

669

487

69

2000

0 2l

294

5828

363

680

160

0 0

NA

6E0

I60

0 28

203 Kings frke t + Lesscn

1393724

30lt

8

0I 0

0

0

30t2 t

30

l6

0

0

30 0

l6

0 t2 0

[os Angeles 15554 3353 0 190 35j f223 320 3543 0 Madera 134 100 0 0 100 34 0 34 66 Marin+ Mariposa + Mcndocino

19633

139

196 L

32

0 6 2

0 03

196I

37

0 4

2l

0 I

t5

05

36

196 3

I Mercsd Modoc Mono

256l5t2

740

t2

2LI 5

0 07

95 t

24

95I 5

0 00

95I(

0 0

19

Monterey Napa

437296

t06 5l

6 0

2t ffi

133 rr5

t23 57

5

30 r28 87

5

28 Neveda 198 32 0 0 32 32 0 32 0 0range 4467 1479 0 23 1502 1060 442 1502 0 Placer 104 75 20 3 98 97 I 9E 0 Plumas Riverside Sacramento San Benito $an Bernardino San Diego Srn Frencisco San Joaquin $an l-uis Obispo Sen Mnteo

201503 1325

792151 3492 2011

970 319

11 50

2 240 252

l5358 900 442 198 69

386

0 25 l6 8

30 l4 0 I0

346 126

0 726 400 t74 68

0102

L

586 403 3r

1092 rJ30

630 zffi

70 4t8

0435 274 3l

393 697 432 239

67 432

2 5

t29 0

48 30

82 26

3 56

ffi 403

31ul

1067 514 265

70488

0 146

0 0

651 263 ll6

I 0 0

Senta Barbara 1252 235 15 220 4it0 285 150 435 35

Santa Clara Santa Crw Shasta Sierra

3762 292377

0

677 38 9l

0

104 0 2 0

34 96 t3

T

815 134 r06

I

809 73 96

I

6 0 0 0

8t5 7396I

0 6l l0 0

Siskiyou Soleno +

32374

2A80

00

00

20t0

l5 60

0 l0

rs 70

5

l0 $onoma 886 164 0 3l 195 153 l4 r67 28 Stanislaus Sutter

640154

r45 30

0 0

5

17 150 47

145 M

5 )

150 46

0 I

Tehama Trinity Tulare Tuolumne + Venhua Yolo

470

493 58

715 400

t35

146 8

145 r00

t00

47 0

NA 50

I 3

l5 6

259 30

24 t

20t l4

fi4 1t0

230

145 7

164 r65

I 0

t5 0

135 l5

24 0

160 7

zw 180

0I

48 7

r05 0

Yube 191 3l 0 4 35 33 0 33 2

Totels 497t4 I1631 979 3503 16113 12007 1972 13979 2200

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FURNISHED DATA ONLY NiA Not Available or Not Applicable 0 = Zero - = No Response to This Item

+t 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAsscssorRccordcrClerk

Psge l5

SECTIOT ry

ASSESSMEhIT APPEALS

STATISTICS

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE J

DISTRIBI]TION OF ASSESSMENT APPEALS BY PROPERTY TYPES (f 99697 Fiscal Year)

Number of Percentage Numberof Number of Number of Numbcr of Bruiness Number of TOTAL Number of Chlngp Residential Corrunercial Industrtal Bural Property Other NUMBER OF Appeals From Appeals Appcals Appeals Appeals Appeals Appeals APPEALS Fitd I995-96 Ftled Filed Filed Filed Filed Filed FILED 199$96 to96-97

(8) (e) fl) (2) (3) (4) (5) (6) (7) Almeda 12L79 2270 934 75 E09 148 16415 11280 455oo

Alpine 0 l6 0 0 0 0 16 l6 00 n Amador 37 30 t2 l0 I 92 143 351Vo

Butte 308 226 363 Calavems 5 I 3 5 I 18 26 -308

Colusa 0 tl 4 6 0 8 29 29 00

Contra Costa 6783 652 147 49 455 0 8086 5393 49fo n Dcl Noile 6 0 0 2 0 l0 l7 412oo

El Dorado 1r3 79 l2 l6 2L 8 249 257 -3Loo

Fresno 1013 309 89 96 2t2 ll3 1832 2077 -l187o Glenn I l2 I 2 16 52 -692oo

Humboldt 49 44 19 t7 39 33 20r lt7 L360o 4750o lmpertat 4E 43 9 7t 27 0 205 139

n -7190o Inyo ll 0 I 0 16 57 4lloo Kern + 1923 996 156 94 306 347S 2462 433oo Iffng 4l 93 5 2 l4 t7 172 120

a 00olo Lake r 43 l4 0 0 5 64 64 l3 538olo Lassen I 4 0 l5 0 20

1120 Los Angeles 73717 23871 NA NA NiA LL772 109360 93305 284oo Madera r02

JJ 43 t1 36 0 t3t 99z t0fo Marin + 795 125 7 3 lll 53 II00

l1 545oo Maripoca + 5 3 0 0 I 8 11 na l -237oo Mendoclno 2E t 38 t03 135

1057oo Merced 2t8 In t Lr l In l In 1 In l 288 140 6 5667 Modoc t 3 I 33 I I 40

a( 37 -3240o Mono In l In l In 1 In l In l 25 -Lfo Monterey 261 t21 26 t6 t8t t9 624 636 190 Napa 237 133 ln2 lnz ln2 0 370 3Il

385 960o Nevada l7l 172 0 0 65 I4 422 1 -51oo Omnge 21629 4485 [409 187 3183 308)5 32547

55sYo Placer 1766 206 0 0 r0r 20 2093 1346 t7 -294oo Plumls 6 4 0 2 0 0 t2

-123oo Riverside 17298 4380 0 451 464 464 23057 26289 -t340o Sacnmento 4541 960 490 85 290 3r0 6676 7707

54 74oo San Benito 7 10 5 2l 3 2 50 6756 287oo San Bernardino 6637 878 568 438 174 8695

-275oo San Diego 14408 1870 1053 424 957 6l 18773 25910 -143oo San Francisco 1107 457 62 0 r39 66 1831 2136 165oo San Joaquin 1I84 397 ln2 53 104 57 1795 1541 -51 $an Luis Oblspo 86 90 t9 7 l9 I 222 214

3007 09 $m Mateo 2249 433 In2 In l 305 48 3035 ( 943 34s Ssnta Barbara 857 175 47 36 r05 1212

6625 6490 2loo $anta Clarr 3618 1662 h2 In 2 1258 87 539 Snnta Cnrz 155 99 8 17 35 0 314 204

0 191 207 -77oo Shasta + 30 lI3 3 2 43 6 3 r000 Sierra 2 0 0 3 I 0

22 2r 48oo Siskiyou J 5 0 0 6 157 1361 10t6 253oo Solano + 886 242 16 t5 45

2693 1833 46Po Sonomn 58 0 I152 1180 -24oo Stanishus 778 183 60 71

l0 389 92 3228oo Sutter 235 26 I 6l 48 tra

0 464 20091 Tehamr 454 4 3 3 0 2 0 9 It -182oo Trinity 3 4 0 0

NiA 5s6 726 -262oo Tuhre NA NA NA NA NA l5 0 57 69 -t74vo Tuolumne + 5 30 5 2

NA 6420 7176 -105 Vcntura NA NA NA NA NA 57 0 304 384 -208oo Yolo l6 208 h2 n

0 51 39 308olo Yuba l4 18 I 8 l0

6620 17205 262104 24663t 6-SYo Totals 175775 46024 5041 2082

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF zuRNISHED DATA ONLY NA = Not Avrilable or Not Applicable 07ro - No Response to This Item

lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + County AssessoriRecorder County AssessorRecorderClerk

Prge 16

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

SECTIOT HI

LOCALROLL

WOreOAD STATISTICS

I

i

i

l

i

i

i

I

i

i

I

i

i i

l I

i

i

I I

I

i

I

I

I

i

I

I

l i

i

I

I

i

I

I

i

I

I

i

I

i

I

I

i

i

i

i

i

I

i

I

i

A Rcport on Budgets Workloads and Asscssment Appeal Activities 199647

TABLE F

LOCAL ROLL VALUE ANI STATISTICS

Section 601 Roll o

Fdl Value in 000s

(r

Full Velue in 000s

ROLL VALUE in 000s Unitr (in 000s)

(7) (8)

Alamede Alpine

Amador

s76677625 191616

2115674

$7241330 23060 82771

36691 $25691MNA NA

21197 $2049546

Butte Calaveres Colusa t Contre Costa Del Norte El lloredo Fresno Glenn Humboldt Imperil Inyo Kern + Kings Lake Lassen Los Angcles Madere Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nape Nevada 0range Placcr

8800752 27322L5 L477214

66302789 918238

10318447 29749673

1358042 5398459 5045990 2243174

34855672 3910049 3038166 1239884

474278295 5279262

22961908 106521I 4656M2 7736518

628164 L672427

20605861 9274269 6483741

165537053 L7280657

440314 55937

106309 2939474

43M2 247W|

L726503 57894

423101 630814

41u2 1692227

164653 274955 11196I

31411238 190234 945534 38530

207451 M0457 21591

224948 1102592

394734 207245

11923012 617222

2023 s334NA NA

30745 sl090l932 fi17275

6624 s161931298 $8110221071 s288035243 $1475643399 $954351276 $16602

27322 NA5475 $73I

NA1864 $44565NA s101492

3718 NA9950 $866495I144 91437121500 $74935NA NA940 $5341

L542NA NANA NA

3303 s173752 86205 $432352813592 $848295

Plumas Riverside Sacramcnto San Bcnito San Bcrnardino San Diego Sen Francisco + San Joequin San llis Obispo San Mateo Senta Barbara Sente Clare Santa Cruz Shasta Sierrr Siskiyou Soleno + Sonome Stenishus Suttcr Tehama Trinity Tulare Tuolumne + Venture Yolo Yuba

L922301 71274926 51044181 2550542

69606259 142356634 52146583 2266736L 18078310 53179785 24529686

109303350 14957993 7907321

320803 2165288

18146030 27703602 17298926 3584025 2M4O76

629245 12882823 3203189

43855746 7773077

105851

51425 2796593 3180992

I14782 4905636 7289569 5230019 1575551

503719 6655948 1567758

13806407 578699 422812 38548

187531 743418

1147342 873460 365004

80085 34144

639812 I14290

2258372 527460 136013

76688 $734938017 $9138421699 $99584

784U s760643 63390 $28261858600 $231568

17269 $68293613480 s393240 20705 $151248310526 fi729682333tr $45751054086 $21749171 s269679536 s2725

1875 $543165568 NA

12996 NA19394 s2922782656 9433773936 $432741 $7910

16479 $42601737489 s26192

NA NA4880 $17301808 $30029

Totels sL777471406 sl19854185 $1897325591 ltiitl 780891 s26220527

THESE TOTALS ARE INCOMPLETE AID REPRESENT A STIMMARY OF FIJRNISHED DATA ONLY

NA = Not Available or Not Applicable 0 Zero - = No Response to This Itcm r+ 1993-94 data no data providea toijgge-gZ t 1995-96 data3o datl pryvided for 1996-97

CountyAssessorRecorderClerk +CountyAssessorRecorder

Page 7

A Report on Budgeb Worktoadq and Asscssutcnt Appeal Activities 1996-97

TABIJ G

IISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SEC[ RED ROLL)

Residential Conmrenchl Industrid

Alrrmeda Alpine

^AmadorButtc Calrveras Colusa r Contm Costa Ilel Norte El Dorado Fresmo + Glerur Iltmrboldt Impcrid Inyo Kern + KingsLrlc r Lassrn Loe Angeles Mrdcra Marln+ Marlposa + Mcndocfuro Merced Modoc Mono Montercy Napa Nevada Onnge Plrrcer Phmras Rlverslde Sacramento San Benlto San Bernardino San lllcgo San Frrnclsco $an Joaquln San Luts Oblspo San Mateo $anta Brrbsru Santa Clara Santa Cruz Shastr + Siera $isHyou Solano+ Sonomn Stanislaus Suttcr Tehrma Tftdty Tulare Tuohunne Ventun Yolo Yuba

Sforgte Multi- Vacant Vacant VacnntLand Total Improved Land Total Improved Land TotalFamily Famity

(8) (e) (r0)(1) (2) () (f) O) __ CI)-(O -313687 3346E 13277 360432 15600 1276 16876 6670 1743 9r413

NA NA NA 0 NA NA 0 00 08412237 28t 6678 19J03 574 lE3 757 39 45

0 0 0

14333 1876 9t10 26019 6ss 356 1011 42 6r It0 NA NA 0 NA NA 0 NA NA 0 NA

16322 2tt 546 8365 1089 9454 1683 755 2438 264720 7504 7631 354 4690 12675 490 186 676 367 43

55076 2031 19639 76746 1628 598 2226 422 413 835

16712 r9lJto 1055t 3926 985 4911 165158 9510 - 1581 00 0

E293 41032 2160 32E 2488 354 301 655 29713 3026 23682 955 25510 50147 2118 2283 4401 520 353 873

498 1673 9265 787 74 861 6E5 12 697 7094 I18420 274Jil 92a4 3131 I2335 2660 2822 51482 145495 10449

20771 783 2246 23tX 1266 3 1729 170 In 6 t70 17538 358 31046 E942 1973 658 2631 321446 8775 6U 2029 1l428 581 263 w 46 62 108

1661051 241582 2ol0255 t4112 1547 99589 37352 1176 49119 107622 NA NA ln20 NA NA In 20 NA NA In 20 NA

70672 5197 9147 ffizr6 2t57 525 3J12 576 134 7to NA NA NA 0 NA NA 0 NA NA O

20000 950 8640 29590 2000 415 2415 301 r24 425

NA NA NA 0 NA NA 0 NA NA O

IE59 34 823 2716 393 237 6e0 13 15 290 0 0

768 269 1037618 5319 6254 trl162 d45l 706 s157

26017 2065 1373 29455 1505 317 IS22 474 239 713

3451I 1L27 15017 50655 1t22 265 1387 223 214 437

627850 27222 17405 672477 24404 1968 26372 11219 950 12169I13974961- 2617- 18021 95601 2952 1288 424O 655 484

0 0 0

399650 7406 129303 536J59 lEl84 10159 28343 Ins In6 0

300983 19304 15815 336102 11583 2223 13806 3726 1967 5693

9875 357 [083 ll3l5 485 52 537 134 58 192

419249 2t505 90046 SI7800 l4lt0 9726 23906 5628 6E96 12524

6L5292 43699 47773 70664 17192 3665 20857 7111 2893 10004

r55t96 15837 In 3 15837 2655 In 3 2655 113718 35310 6168 I l9ol2 8560 8039 1316rr 6415 1228 7643 ltg4 1077 2971

767t9 4008 14061 94t5t 5626 1227 68Si E65 307 lrl72 17425 11692 7895 193t12 6572 32W 9862 3047 1974 5021

102500 4600 tt60 90600 7100 4to0 5060 1150 360 1510

375445 19995 E697 404F7 1a334 284 1261t 6413 l9O 6603

63573 4201 8503 16279 3022 497 3519 569 133 7W 47140 2030 1191 61087 3452 1272 4724 323 157 6t0 1615 24 928 27 102 26 r28 37441

306E5 t45 In l 31530 2671 Lt 5 2611 740 In 8 740

95026 3460 5872 104J58 2il3 Et8 3611 t45 700 I54S

ll9t73 5735 4317 129125 4278 827 $105 1519 495 2114 1536 In 6 1fI692170 5528 3934 101632 4914 1227 6141

16770 1532 1544 19846 E50 186 1036 390 t47 537

16762 1859 t197 26tlt 952 256 r208 n9 E3 36i2

5150 4ll 5422 10983 478 6t s39 19 l0 2

90781 2t65 In 12 93646 5122 In 5 s122 999 In 8 999

21538 926 7468 29932 9t7 193 lrl0 51 42 93

1E7644 7035 10748 2t547 5531 7t6 5J17 3439 1210 4649

31to 235 2295 36Jro 1910 510 2r4fA 720 3lo 1030

u-r84 2082 1999 15265 2102 423 2515 294 316 610

Totrls 7204E51 584543 867671 8657065 330287 73066 4l33ll t 13349 41306 154655

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTIRNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - = No Response to This Item

rree3e4trjf^Hx1flhff uLlfrf1ffiftfijlrorlee6-e7

Page t

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Rural Miscellaneous Non-Restncted Secured on

Non- Possessory Gasamp Imps Irrigated Irrigated Restricted Vacant Other Total Interests Mineral Other Total (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21)

Alameda Alpinebull

NIA NIA NIA NIA NIA NIA 3921 0 4 4 NIA NIA NIA NIA NIA NIA 0 0 0 NIA 0

middot--middotgtmiddotmiddot

Amador 76 742 170 988 17 148 165 middot--middotgtmiddotgtgt

Butte 0 0 Calaveras 5014 NIA NIA 1382 5183 0 11579 NIA 1216 1999 3215 Colusabull NIA NIA NIA 712 NIA NIA 712 0 202 NIA 202 Contra Costa 1231 698 613 472 1 3015 779 215 994 Del Norte 207 0 0 710 0 0 917 0 437 388 825 El Dorado 1058 1279 2337 1424 15 19159 20598 Fremo+ 8575 NIA 1928 14298 1802 NIA 26603 4 392 0 396 t bull+~~t~~ Glenn 0 0 Humboldt 8280 NIA NIA 7601 5857 0 21738 0 734 374 1108 Imperial Inyo Kem+

5757 2678 - 17660 6 26101 26 700 726 NIA 46 1264 NA 4329 51 5690 In 1 5 etc 519 467 986 207 4910 4099 11432 15290 l322 37260 NIA 3328 NIA 3328

Kings 1148 NIA NIA NIA NIA NIA 1148 0 97 12310 12407 Lake+ 373 2180 342 2895 0 29 123 152 Lassen 1043 In 15 In 15 2539 7632 In 15 11214 0 75 37 112 Los Angeles Madera Marin+ Mariposa+ Mendocino

- 63002 410 63412 10492 2348 17419 30259 NIA NIA NIA 4006 NIA NIA 4006 225 270 44282 44777

5 0 216 493 0 98 812 0 0 383 383 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0

3450 1000 7630 9750 810 0 22640 0 0 70 70 li~lil Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Rivenide

NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0 1673 657 1889 553 65 0 4837 0 0 19105 19105

0 0 1787 2082 3374 859 8102 2 292 6694 6988

251 501 In 12 625 3682 6940 11999 0 0 1393 1393 0 0 0 382 0 0 382 0 0 0 0

3310 210 3520 575 361 35518 36454 84 0 0 1122 0 82 1288 0 85 6581 6666

0 0 6847 Inll Inll 2238 467 9552 - 50811 50811

ifl bullbull ~J~ t bullbullbull 2~~n

lllibull Sacramento San Benito

5547 1004 Inl2 1510 In 11 0 8061 137 129 14154 14420 2142 In 11 Inll 2281 168 0 4591 0 10 0 10 middotmiddotmiddotmiddotimiddotmiddott~i~I

San Bernardino 1270 199 734 99230 101433 8545 433 1075 10053 t~Usect San Diego 270 2574 12313 1409 1965 483 19014 3727 171 62143 66041 rrn~~t~9= San Francisco + 0 0 San Joaquin San Luis Obispo San Mateo

149 4531 402 6834 262 12178 28 94 283 405 940 NIA NIA 3791 10393 1520 16644 1066 218 6659 7943 173 162 163 705 547 638 2388 5 3 3117 3125 11~111bull

Santa Barbara Santa Oara Santa Cniz Shasta+

2000 2000 2500 2200 NI A NI A 8700 225 380 194 799 4408 0 0 3200 305 7913 0 23 15 38

250 614 826 5116 6 6812 29 4105 4134 4113 NIA NIA 2361 3715 NIA 10189 10 102 12020 12132

fftH0$~~ 1111m

Sierra 193 0 0 467 24 0 684 172 280 51 503 Siskiyou In 12 6535 In 12 2886 In 12 In 12 9421 0 0 211 211 Solano+ 76 757 561 2022 93 3509 5 237 7445 7687 Sonoma Stanislaus Sutter

3127 758 4383 2413 57 0 10738 0 191 11542 11733 1110 909 36 7566 84 4395 14100 0 807 807

0 3843 258 0 0 2197 6298 0 236 354 590 11111111 Tehama In 12 1427 1646 4090 791 503 8457 0 72 0 72 t2ttt~~~~n Trinity Tulare

0 0 0 882 0 0 882 0 0 12 12 21072 In 11 In 11 In 11 In 11 In 11 21072 347 In 20 6739 7086 lijtijmiddot]i~~

Tuolumne+ Ventura Yolo

106 132 2510 1275 0 0 4023 672 301 1358 2331 NIA 1894 1972 1496 805 NIA 6167 NIA 878 7402 8280

1750 lnll In 11 3325 - 1550 6625 0 156 156

1nnrn~1~JM

middot -middotmiddotism Yuba

Totals

NIA 3370 1610 157 110 0 5247 0 445 0 445

91274 41752 57500 116692 250303 20372 577893 27661 15614 357862 401137

middotmiddotmiddot~$~~middot jij~j~if~$~~

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

bullbull 1993-94 data~ no data provided for 1996-97 bull 1995-96 data no data provided for 1996-97 + County AssessorReclgtrder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page9

Alameda Alpine Amador Butte Calaveras Colusa Contra Costa Del Norte El Dorado Fresno+ Glenn Humboldt Imperial Inyo Kem+ Kings Lake+ Lassen Los Angeles Madera Marin+ Mariposa+ Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Riverside Sacramento San Benito San Bernardino San Diego San Francisco+ San Joaquin San Luis Obispo San Mateo Santa Barbara Santa Clara Santa Cruz Shasta+ Sierra Siskiyou Solano+ Sonoma Stanislaus Sutter Tehama Trinity Tulare Tuolumne+ Ventura Yolo Yuba

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (UNSECURED ROLL)

Personal Unsecured Manu-Property Possessory factured

Aircraft Boats amp Fixtures Interests Homes W~~r~Q ~Q 00) UN~jtD 111 (23) (24) (25) (26) (27)

880 14483 31667 4230 708 268 1396 NIA 53632 0 15 64 139 8 226

70 954 1536 105 7 155 0 65 2892 265 3064 3532 276 1720 8857

66 1473 767 80 NIA NIA 3 80 2469 ii~l~ll 136 773 1150 67 NIA NIA NIA NIA 2126 585 28161 20920 2169 3230 484 10 55559

36 495 480 361 0 2 0 22 1396 339 4449 4021 209 1011 541 50 10620 681 11333 29883 1056 8 542 616 44119 138 444 1052 148 1782 153 4657 3560 806 0 451 698 40 10365 169 1639 2897 634 0 729 163 bull 6231 92 547 917 276 0 NIA NIA 0 1832

993 3956 17783 580 NIA 1700 NIA 0 25012 128 2030 NIA 206 1000 216 NIA 3181 6761 130 6761 1372 145 191 8599 44 560 396 300 In 28 107 169 1576

4409 57715 250006 100 16905 100 12895 0 342130 111~bull 133 1983 2634 228 518 170 NIA 0 5666 (tt)~flW 205 2235 10955 953 0 37 NIA 96 14481

48 470 418 375 105 17 5 76 1514 179 2254 7771 486 0 79 190 40 10999 1111111 221 1503 3787 329 1812 7652 i)t~aJ~lt

35 333 323 269 0 78 9 0 1047 31 237 450 51 933 1702

356 6843 12588 1658 403 21848 271 1931 3521 268 16 NIA 3 6010 11bull 235 2614 7760 361 1947 0 170 0 13087 935 29663 64645 2248 0 In 25 43842 8208 149541 389 6225 7265 324 1161 360 0 0 15724 66 1416 850 2332

1437 3638 27337 NIA NIA 42 32454 616 17420 55443 1879 0 957 2216 0 78531 222 668 1420 59 In 25 In 25 0 0 2369

1631 14891 36507 0 12620 1492 0 0 67141 2145 14694 53088 0 0 445 4436 0 74808

2045 45382 2923 53 1704 52107 337 10267 11914 447 NIA 142 NIA 0 23107 445 8698 NIA 0 0 NIA 14616 23759 ltlt=nnu~taiw 421 4321 13781 373 0 13 992 0 19901 536 6516 13926 2168 In 26 202 269 138 23755

1266 9454 59543 2115 7129 317 4238 0 84062 ~~iiil 287 2758 5800 1247 23 10115 285 5757 4667 1340 0 NIA NIA 0 12049

6 177 189 1134 0 41 1547 125 788 1523 622 0 500 233 0 3791 iill11 186 3533 5144 239 826 151 10079 tl)~MOW 880 11112 10823 620 0 493 0 0 23928 275 5515 14095 576 4710 2733 NIA NIA 27904 middotmiddot 1[~11 175 3203 2316 92 16 148 314 355 6619

96 1508 NIA 132 In 1 289 10 2235 4270 51 1340 611 1041 0 0 0 0 3043 t)imiddotiimiddotit~fli

501 5869 11764 736 NIA 134 NIA NIA 19004 196 1797 1339 458 0 31 0 0 3821 843 17675 28152 NIA NIA NIA NIA NIA 46670 174 1364 4730 150 859 126 456 0 7859 120 2269 l047 168 0 60 0 82 3746 ~11111

_ middot middotmiddot

Totals 25674 358493 905061 38355 51373 19299 75558 30413 1504226 nmn~~~~w

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1993middot94 data~ no data provided for 1996-97 1995-96 data~ no data provided for 1996-97 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page 10

A Report on Budgas Wo(kloads and Assessmeuroilt Appeuroal Activitieuros 1996-97

TABLE H

REAL PROPERTY WORKLOAD DATA (Sce Table O forWortloadStelf Comprrirons)

Trrnsfcrs New Constnrction Jurisdiclions Total Ncw Lonstmction

$ingIe AII Issuing Buttdlng Assessnrents Illscovertd Famtly Other Totrl Building Pcrmits Resultlng Without

Transfers Transfers Trursfers Pcrmlts Received Fnim Permits Permits (r) (2) (3) (4) (s) (o o)

Ahmedr NA NA 27Jss 15 t728 Alpine NA NA 0 I l5 NA 4 Arnador 645 326 97t 7 1280 964 5 Butte 4606 1479 60t5 2080 1083 155

Cdrveras 739 1125 1t64 2 1001 789 NA Colusr 4t2 519 1001 3 1904 ll l3 240 Contre Costr 4823 141 25564 I5 24958 17771 2541 Dcl Norte 1161 388 13g 2 9ll 867 363 El Doredo 2739 5191 7930 3 5187 2555 50

Frerno 14357 2fi4 r6mr l6 I1066 6713 NA Glenn 537 s37 3 8t9 Huurboldt NA 1795 lJes 8 3559 1387 194

Imperirl 1575 2237 3flf 5 2278 1972 73 Inyo 231 299 Ii0 3 NA 259 NA Kem+ 9344 I1053 10397 9 18500 7191 728 Klngs 1780 898 2679 5 NA 1122 NA I-oampe rr NA 3847 3t47 3 26676 NA NA LrSen 515 525 1141 2 1102 804 32 Los Angclcs t52740 40655 r93J9s t9 253656 90400 NA Madere NA 2808 2t0t 6 NA 1t63 NA

gg7l Marfu+ 3281 452 3733 t2 3545 0

Marposa + NA 499 499 I 714 0 25

Mendocino 3600 2050 s6g) 4 3000 1600 150

Merecd ln2 4397 4397 7 NA ln7 6793 Modoc r97 684 ttl 2 361 150 2l Mono 767 757 7 I136 256 LZ

Montcrey 393 In l 73e l3 NA 1905 NA Nape 0 6 1432 hlevrda 304 219 3364 3 3649 2255 100

Orange 54211 7558 61t29 32 33068 28520 0

Ptrrcer 568 2S08 819S 7 10396 4117 0

Plumrs 0 2

Rivenlde 48516 103t3 stt99 25 16I53 1206 NA Sacramento 22895 1771 2+66t I 34077 7445 100

Srn Benlto 1400 Inl lfixl 3 731 7I0 390

Srn Bcrnardino 377 30654 6t121 24 27392 130I3 300 San lliego 56954 8440 99t49 l9 10700 l8l8l ll6 San Frenclsco+ 3737 4357 we4 I 5409 1079 SrnJorquin 9729 8584 1ur3 I 12681 6457 2549 Str Lrft Obispo 6610 2203 Itl3 I 9642 NA NiA San Mrtco 9132 l6l I 10743 23 25099 7532 0

SrntrBerbsre 500 4190 500 4690 6 6715 3200 Santa Clara 23958 3255 2t424 17 19542 7321 0

Srntr Cruz 5349 1718 7Mj 5 4766 1433 76

Shlsts + NIA 5906 5905 4 4890 1649 15

Sierra r54 305 459 I tgz t44 26

$isldyou 526 3549 4175 6 1707 1450 50

Sohno + 6716 799 7515 I 2650 l2l t Sonoma 0 l0 7625 0

Stanisllus 1309 3087 16186 l0 9675 3153 229 Sutter 1377 415 1792 3 x200 1023 92

Tehama NA 2296 23e6 4 1958 1370 98 6 Tftilty 202 328 530 7 487 285

Tulnre In2 8509 8509 9 NA 6000 NA Tuohmrne 92t 618 1546 2 1892 864 100

Venhrn 14283 1t52 r613s It I1365 2267 50 Yolo 2300 350 2550 5 5500 1700 l0 Yubn 650 502 I152 5 175 745

Totels 553493 198317 823520 520 624608 305071 18s56

THESE TOTAIJ ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTJRNISIIED DATA ONLY NA = Not Availahle or Not Applicable 0 fio - = No Resporue to This Item

199394 data no data providedfor 1996-97 | 1995-96 dat4 no data provided for 1996-97 + Corurty AssessorReoorampr CountyAssessorRecorderCleurork

Page l1

A Report on Budgets Workloads and Assessmerrt Appeal Activities 1996-97

TABLE H (CONTINUED)

REAL PROPERTY WORKLOAI DATA (See Table 0 for lVorkloadStalf Comprrisons)

Tsruaver Relief Miscellrneous

Ner Affected by Alfectcd by 6090110 GovL thnt is

Misfortune Emlnent CIiims oilamp Owned annually Appealed Property Subdivislon Roll Corrections Calsmi$ Ilomdn Filed Gas Restricted Prop valued Properfies Splits Lots

(t) (e) (10)

Alamedr 5I In 10 62 5031 320 13348 845 3968 14274

I Alplne r ll 9 I I 59 NA54 104 35 632 Amrdor 6 5 76t 15

0 I l6 -8 2065Buttc 102 t47 295 1542Celevcms 46 0 2 0 1382 NA NA l8

NA NA NA 202 0 l6 178 164 176Colusq 258 5215 21345Contrc Costa 31 t2 80 455 207 336 2145

Del Norte 74 0 4 0 709 ll o l0 146 17 498

0 I 0 1275 105 0 389 164 888 2763EI llorado 83 1l NA 3431 2051 8829 Fresno 0 4l 34 45 14679 84

422Glenn 103 14 022 43 7601 29 825 309 185 227 1714Humboldt

Impedel t2 00 0 060 25r 167 430NA t l5 157 Inyo 2 030 NA NiA 1122 NA

500 2500 I1000 Kerrr+ NA NA 150 3328 2500 200 NA NA 68 774 NA 445 Ktngs 8 0 193 97 NA NA NA

NA NA NA Lrkeuro NA + 3 52 6 422 Lrssen I 00 75 2519 37 0

Loc fuigeles 23109 70 301I 1438 40 3700 I1E00 5I61 6344 I170806S 245 649 3010 Msderr l0 24 49 4019 13 NA

l3t 0 s05 20 0 790 125 159 4656Marln+ 46 0 48 00 11 NA NA NA 0 278 - 235Meriposa+ 35 04 9870 42 0 400 50 I150Mendocino

2046 Merccd 42 NA O 472 970 0 145 Modoc 33 07 55350 1438 l7

87 l5 I 1321Mono t53 4386 Monterey 120 NA 122 41 295 3 57 325

Nepa I 020 65 57 - 1978401 89 2723 Nevrde 80 220 000 525

165 5611 2282Orurge 82 26 563 361 210 12601 871 5855 Phcer 7 056 l0 1122 25 0 231I 944 2577

Plumas 47 In 16 40131 Rivenide NA NA 163 2 2238 323 17600 9525

13833 Secramento 133 l0 85 129 1510 37 NA 6528 447 2346 735 323 San Bentto 4 0 3 l0 2281 t2 0 33 141

48435 San Berrrardlno 29 NA 107 7 734 1053 8345 8600 NA 3488 7927 58872 San Diego 29 45 383 0 1560 5l I 0 32649 2851

San Francisco + r33 0 ll 3ll 1527 361[NA 754 2036 t592 $anJoequin 210 NA 3l 94 5896 86 NA

NA 4584 Srn Luls Obispo r80 5 49 54 37t2 77 5r 823 l70 558 1145 1855 San Mrtco I16 I 300 3 720 315 120 3057

4766 Santa Barbnnr l9 0 lll 449 2128 72 1063 70 580 4734 3625 14325 Santa CIcm 7 5 310 20 3217 128 0 5296

23 822 132 3770 3374Smts Cnrx 102 NA NA Shrgta + 90 NA NA NA NA NA 53 NA 684

0 143 Sierra 42 0 0 0 467 lt 0 15 17 NA 86 125 420 SisHyou 50 0 7 0 2885 54 906 4297shySoleno 6 237 2025 88

Sonoma 199 NA NA I9r 2411 69 NA 796 1282

Stanislaus 225 0 l7 t 6837 217 0 NA 392 836 5681

Sutter 246 0 3 236 0 114 329 458 45 32 1286NA 189 97 559 Tchama NA NA NA 73 4090 l0 NA

t25Trhr$ 3 0 0 0 866 I 0 I z7 0NiA NA 1690 ll 50 5582 Tulare II 15 l3 12 14200 200

3 26 0 642 Tuolumne 78 0 0 1302 349 38 2340 2315 h16 6981 Venturs 1605 ll 265 1509 860Yolo l0 0 I 150 3325 35 0 100 750

Yuba 745 NA 0 NA 165 15 NA 52 214 1464

6598 1657 l228ll 10168 24361 I14587 46250 59058 444422 Totels 28515 247 THEsE TOTALS ARE INCOMPLETE AIID FSPRESENT A SLJMMARY OF FURNISHED DATA ONLY

NA = Not Available or Not Applicable 0fio - = No Resporueto This ltemLree3-e4ryJfftrfiL1ff -iampffi iffffiHdrorreee7

Page 12

A Report on Budgcts Workloads and Assessment Appcal Astiyities 1996-97

TABLE E (CONTINUED)

REAL PROPERTY WORKTOAI IATA (See Table O forWorHoedStalf Comparisons)

Single Femily

(te1

Multi Family

(zo)

Proposition I

-Commercisl Industrial Rural Others TOTAL (21) (22) (2s) (21 (2s)

No of Automrtic rygrrn_ooReducedAssmts Chenge Yes or If yesn196197 No ooin95195 In9697 No (26) AT (28) (2e)

Alameda Alpine Amedor Butte Cehveres Coluse Contra Costa Del Norte El Doredo Fresno + Glerur Hrunboldt Imperial Inyo Kern+ Kings Lakc t + Lrssen

69505 1820 50 0

616 l9 1320 126

450 44 l5 2

58171 679 I19 4

3778 90 15u7 892

196 t7 335 30134 tl

10480 ln21 62 20

NA NA il l3

661 397 r02 724t5 40981 t6 00 0 66 66 l4 4 l9l 6 850 443

193 hzt 85 4000 5724 15535 40 ll 223 1826 2594 2616

4 2 3t7 0 340 340 1134 ln21 102 145 50231 37836

24 220 L t7t 63 122 85 494 15012 19581 19717

1001 328 955 4879 23902 19634 610 700

30 6 l7l I 421 400 32 6 1249 I 1560 1328 16 27 754 t97 1139 1068

677 h21 n6 rt73 5224 l8 t2 105 6 23 223

NA NA NA NA 0 0 II t8 198 0 304 299

43 Yes 0oo No

48 No -171 Yes

-loo No 0oo No

37oo Yes 630o No -lYo No 18 Yes

-t5 No 5oo No

20oo No 60o No

54oo No 0oo No

Zio No

88oo

70oo

500

55oo

Los Angeles Medera Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nepe Neveda 0renge Placer Plumes Riverside Sacramento San Benito Sen Bernardino San Diego Srn Francisco + Srn Joequin San Luis Obtpo Sen Mateo Senta Barbara Srnte Clara Santa Cruz Shqsta + Sierra Siskiyou Solano + Sonoma Stanislaus Sutter Tehema Trinity Tulrre Tuohunne + Ventrre Yolo Yuba

307991 28703 ln24 ln24 16727 806

il5 0 410 5

ln24 In24 604 38

ln24 ln24 ln24 In24 ln24 lln24 4395 IM

30931 I 10597 15380 1686 ln24 ln24

167747 488 12l60l 1308

ln24 ln24 120543 846 157686 7390 21517 3389 44042 4685 8136 325

2875 689 18657 T3 63156 1310

7665 13t h24 ln24

68 0 h24 ln24 34352 285 15917 4t2 25595 104

1718 303 ln24 b 24 In 24 ln24 Iurt24 ln24 2360 7

6[617 818 6500 50 h 24 ln24

15095 12317 364105 78089 ln24 ln24 ln24 225 225 27

498 74 I t2 18118 18M9 5 0r 0 tzL 0

50 030 0 495 428 h24 h24 In24 5898 5t9E 4000

149 5 354 8825 9975 eAsz ln24 h24 ln24 2009 zxlg ln24 h24 ln24 12905 12905 19892 ln24 h24 ln24 5766 5766 3896

I69 u0 656 544t 522r 7769 3A92 0 0 331169 300296

388 103 49 5104 2271O 15767 h24 ln24 h24 523 523 2amp 1626 ln21 454 30347 200662 175016 1027 5A7 43 2590 127076 109077

ln24 In24 ln24 1597 1597 1809 2175 932 ll14 9625 134135 146210 4351 242 1626 29706 203001 162263 23U 830 83 27455 28AM

5t2 t62 1609 1691 52701 46791 4t0 amp t97 5279 14411 13738 6 In 21 38 0 30130 30228 5ll t47 86 l6 20130 19734

1039 567 47 195 56J14 98194 176 386 138 I154 8871

In 24 In 24 ln24 3340 3340 1652 0 80 0 76 76

ln24 ln24 ln24 2812 21812 2887 247 79 6t 1064 36(88 26353 276 138 rr03 295 r8241 158M u2 t62 336 405 2t177 24551

50 t9 245 55 2Je0 1627 ln24 ln24 ln24 189 1t9 2t5 ln24 h24 ln24 92 92 98 ln24 h24 ln24 583 583 750

57 t62 248 2635 2367 1313 1325 166 sJ03 10942 NA

150 50 50 0 6800 6774 ln24 ln24 ln24 898 898 682

79 Yes 88 No 4oo No

100 No l4oo No 32oo No

5oo No No

-549o Yes 32oo No 4 Yes go No

3l7o Ycs 50 No 13 Yes 14 Yes

-l3oo No -9 Yes 20Yo Yes 4oo No I l Yes 57o Yes 0olo Yes 2oo Yes

-48Yo Yes -99lo Yes 5loo No

0oo No -3 No

27oo No l3oo No l3oo Yes 32oo No

-l4oo No 7 No

-29Vo No l0oo No

- Yes 0oo No

24Vo No

40

70o)o

680o

NA

60ao

94oo

5oo

45oo-

75oo 27oo

563oo 80

96Vo NiA

6D0o

683

Totals 1723599 69942 45708 I1100 12839 176274 2040072 1526935 25oo 20 Y 37 N 6150o

THESE TOTALS ARE INCOMPLETE AIID REPRESENT A SIMMARY OF FI-JRNISHED DATA ONLY NANotAvailable orNotApplicable 0 = Zero - =No Rcsponsc to This Item

+ 1993-94 data no data provided for 199G97 t 1995-96 data no data provided for 1996-97 + CountyAssessorlRecorder CountyAssessorRecorderClerk

Page 13

A Repoa on Budgets Ilorkloads and Assessment Appcal Activities 1996-97

TABLE

BUSINESS PROPERTY WORKLOAI DATA (Including Agricultural Businesses)

TOTAL Number Annual Property Nrunbcr Business Vessel

of General Certificated Direct Field Racehorse Statements of Property Property Boats Aircraft Aircraft Billing Appraisals Tar Rehrrns (Ercept 16) Others Asses$nents Stetements (r) 0t G) (4) (s) (o o) (8) (e) (10)

Ahmeda Alpine i Amador Butte Celeveras Colusa Contre Coste Ihl Nortc EI lloredo Fresno + Glerm Hunrboldt Imperial IrryoKern Kings Lake rt + LaSSen Los Angeles Mrdera Marin+ Mrripose + Mendocino Merced Modoc Mono Monterey Nape Nevada Orange Plecer Phmras Riverside Srcremento Srn Benito Sen Bernardino Srn Diego San Francisco + $an Joequin Sen lrris Obispo San Mateo Sante Barbara Senta Clara Senta Cnrz Sheste + Sierre $iskiyou Soleno + Sonoma Stenisleus Sutter Tchame Trinity Tulare Tuolumne + Ventre Yolo Yuba

14483 863 -r5 0

954 70 3064 265 1473 53

743 130 27491 567

499 38 4499 339 6878 657

444 138 4091 168 1639 169

525 69 3956 984 2030 128 6761 130

560 44 57715 4409

1983 120 2235 205

470 4 I700 179 1503 22r

333 35 237 3l

6M3 356 1936 269 2614 235

30807 945 622s 389 I416 66 3633 1395

17420 588 639 t76

14892 163I 14694 21 l8 2045

10267 337 8698 396 432r 42t 6516 506 9454 1206 2758 274 5757 285

136 5 788 125

3533 186 I ll l2 484 5287 272

974 l7l 1508 96

753 30 5869 474 179l 196

17675 843 1360 I70 2269 ll0

t7 8260 5317 0 0

3t8 138 139

0 0 0 0 0 75 0 6251 0 2 137 t47

1437 T2 3306 - 400 100 30 NA 2 335 329 t 248 184 I 2588 1800 00 220 - 253 0 00 27

788 96amp4 22099 00 800 0 6002 1548 04 147 0 725 1100 0 2343 1493 00 83 l 525 r50

In 2 3800 0 871 781 0 2117 6 t70 3454

NA 2973 1700 - 427

12 6205 5591 19 6902 641 0 270 180

In 7 5767 7969 27 5512 l0930 - 25428 4869 0 6085 NA 4 4651 1248

27 4587 I824 t20 3387 15 1368 2510 0 3305 67r 2 182 I042 076 t3 0 22M 230

500 0 550 NA | 1622 3433 00 328 030 50 0 369 34 2 Inl 5961 00 0 3 4218 NA

0870 1060 0 0 360

150 23933 tr ffi i 1259

7160 0 I 774 r65 0 2302 0

201 17603 0 1356 0 2 2851 2amp

t62 25687 5 2800 I 5237 468 0 3296 1900 0 1968 0

29 13265 7lw 2 NA 2381

lu2 188 2 1128 0

4854 130475 I3095 l9 6131 0 9 3746 0 0 631 0 0 6015 0 7 8017 0 I In 8 886

u9 277_

NA I1334 26 3189 0 l6 2403 t44 l3 103263 0 35 3393 0

I 1700 1224 19389 0

507 30841 16561 I 2234 NA

437 24000 563 54578

14169 87 12973 2473

145 7969 0 l0 7343 386

300 10484 L228 5 75136 315925 4442 0 0 6515 NA 0 543 0 2 1689 0

l0 6700 23 10823 10 9132 0

8 5934 685 I 2214 2t 1 158 0

l7 13768 NA 0 1339 0

l5 18992 98 I 2800 290 0 2414

53221 250 79

2739 i 10628 26 0 3250 0

52II3 7l 2179 r03 9392 4

36702 25 3887 9968 ll6 7670 0 2995 0

298r5 0 4761 9174 1761 0

330079 4550 9053 NA

13745 915 we6 0 9719 69

I3584 0 IJst 0 I870

22333 NA 7072 0 7535 3

13Ei499 3525 l47ls I 3510

37449 0 73tfi9 778 3500 0

s4696 74 88422 I580 46lll 127 3222 NA 23lll 265 Itgl9 NA 22433 25

l2l2t6 11455 0 137t3

773 0 5038 0

10929 250 229y2 It757 l0 8100 5

3920 0 1345 0

260e1 NA 3J32 0

4rt44 177 6s5r 6l 5153

Totals 350277 2481I 976 211222 t032ll 9908 739050 90494 1518939 129U

THESE TOTALS ARE INCOMPLETE A]-ID REPRESENT A STJMMARY OF ruRNISHED DATA ONLY NA =Not Available orNot Applicable 0 = Zero -No Retponse to This Item

+ree3-e4tf h1[T1ffi13-ffiTiaifi ltnlrorree6-e7

I

Page 14

A Report on Budgcts Workloads and Assessment Appeal Aotivities 1996-97

TABLE I (CONTINUEIT)

BUSINESS PROPERTY WORKLOAI IATA

Total Audits Current Audits Audits AUDITS Carried Audits Audits Audits Carried Year Completed ffaived COMPLETED Over to (4 yrs) Ilue Assigned Over Audits f99i-96 1995-95 amp WAMD 1996-9(ll) (12) (13) (14) (Is) oo (17) (1t) tle)

Alemcda Alpine Amador

1534 2

43

414 I

It

2il 0

30

27 0

652 I

4I

664 0

39

26 0

590 0

39

0 I

Butte u2 24 0 88 I12 46 6 52 60 Calaveras 23 6 0 4 IO 6 0 6 4 Colusa 102 28 10 l4 52 42 0 42 10

Contra Costa 539 22t 3 t2 236 252 4 256 0 Del Norte 31 4 0 6 t0 6 0 6 4 El Dorado 134 44 9 7 60 28 3l s9 I Fresno + I350 332 255 t2 599 587 t2 599 0 Glerur t2 l0 50 25 85 25 73 60 Humboldt t79 6l 5 66 6l 5 66 0 Imperial Inyo Kern +

22028

669

487

69

2000

0 2l

294

5828

363

680

160

0 0

NA

6E0

I60

0 28

203 Kings frke t + Lesscn

1393724

30lt

8

0I 0

0

0

30t2 t

30

l6

0

0

30 0

l6

0 t2 0

[os Angeles 15554 3353 0 190 35j f223 320 3543 0 Madera 134 100 0 0 100 34 0 34 66 Marin+ Mariposa + Mcndocino

19633

139

196 L

32

0 6 2

0 03

196I

37

0 4

2l

0 I

t5

05

36

196 3

I Mercsd Modoc Mono

256l5t2

740

t2

2LI 5

0 07

95 t

24

95I 5

0 00

95I(

0 0

19

Monterey Napa

437296

t06 5l

6 0

2t ffi

133 rr5

t23 57

5

30 r28 87

5

28 Neveda 198 32 0 0 32 32 0 32 0 0range 4467 1479 0 23 1502 1060 442 1502 0 Placer 104 75 20 3 98 97 I 9E 0 Plumas Riverside Sacramento San Benito $an Bernardino San Diego Srn Frencisco San Joaquin $an l-uis Obispo Sen Mnteo

201503 1325

792151 3492 2011

970 319

11 50

2 240 252

l5358 900 442 198 69

386

0 25 l6 8

30 l4 0 I0

346 126

0 726 400 t74 68

0102

L

586 403 3r

1092 rJ30

630 zffi

70 4t8

0435 274 3l

393 697 432 239

67 432

2 5

t29 0

48 30

82 26

3 56

ffi 403

31ul

1067 514 265

70488

0 146

0 0

651 263 ll6

I 0 0

Senta Barbara 1252 235 15 220 4it0 285 150 435 35

Santa Clara Santa Crw Shasta Sierra

3762 292377

0

677 38 9l

0

104 0 2 0

34 96 t3

T

815 134 r06

I

809 73 96

I

6 0 0 0

8t5 7396I

0 6l l0 0

Siskiyou Soleno +

32374

2A80

00

00

20t0

l5 60

0 l0

rs 70

5

l0 $onoma 886 164 0 3l 195 153 l4 r67 28 Stanislaus Sutter

640154

r45 30

0 0

5

17 150 47

145 M

5 )

150 46

0 I

Tehama Trinity Tulare Tuolumne + Venhua Yolo

470

493 58

715 400

t35

146 8

145 r00

t00

47 0

NA 50

I 3

l5 6

259 30

24 t

20t l4

fi4 1t0

230

145 7

164 r65

I 0

t5 0

135 l5

24 0

160 7

zw 180

0I

48 7

r05 0

Yube 191 3l 0 4 35 33 0 33 2

Totels 497t4 I1631 979 3503 16113 12007 1972 13979 2200

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FURNISHED DATA ONLY NiA Not Available or Not Applicable 0 = Zero - = No Response to This Item

+t 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAsscssorRccordcrClerk

Psge l5

SECTIOT ry

ASSESSMEhIT APPEALS

STATISTICS

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE J

DISTRIBI]TION OF ASSESSMENT APPEALS BY PROPERTY TYPES (f 99697 Fiscal Year)

Number of Percentage Numberof Number of Number of Numbcr of Bruiness Number of TOTAL Number of Chlngp Residential Corrunercial Industrtal Bural Property Other NUMBER OF Appeals From Appeals Appcals Appeals Appeals Appeals Appeals APPEALS Fitd I995-96 Ftled Filed Filed Filed Filed Filed FILED 199$96 to96-97

(8) (e) fl) (2) (3) (4) (5) (6) (7) Almeda 12L79 2270 934 75 E09 148 16415 11280 455oo

Alpine 0 l6 0 0 0 0 16 l6 00 n Amador 37 30 t2 l0 I 92 143 351Vo

Butte 308 226 363 Calavems 5 I 3 5 I 18 26 -308

Colusa 0 tl 4 6 0 8 29 29 00

Contra Costa 6783 652 147 49 455 0 8086 5393 49fo n Dcl Noile 6 0 0 2 0 l0 l7 412oo

El Dorado 1r3 79 l2 l6 2L 8 249 257 -3Loo

Fresno 1013 309 89 96 2t2 ll3 1832 2077 -l187o Glenn I l2 I 2 16 52 -692oo

Humboldt 49 44 19 t7 39 33 20r lt7 L360o 4750o lmpertat 4E 43 9 7t 27 0 205 139

n -7190o Inyo ll 0 I 0 16 57 4lloo Kern + 1923 996 156 94 306 347S 2462 433oo Iffng 4l 93 5 2 l4 t7 172 120

a 00olo Lake r 43 l4 0 0 5 64 64 l3 538olo Lassen I 4 0 l5 0 20

1120 Los Angeles 73717 23871 NA NA NiA LL772 109360 93305 284oo Madera r02

JJ 43 t1 36 0 t3t 99z t0fo Marin + 795 125 7 3 lll 53 II00

l1 545oo Maripoca + 5 3 0 0 I 8 11 na l -237oo Mendoclno 2E t 38 t03 135

1057oo Merced 2t8 In t Lr l In l In 1 In l 288 140 6 5667 Modoc t 3 I 33 I I 40

a( 37 -3240o Mono In l In l In 1 In l In l 25 -Lfo Monterey 261 t21 26 t6 t8t t9 624 636 190 Napa 237 133 ln2 lnz ln2 0 370 3Il

385 960o Nevada l7l 172 0 0 65 I4 422 1 -51oo Omnge 21629 4485 [409 187 3183 308)5 32547

55sYo Placer 1766 206 0 0 r0r 20 2093 1346 t7 -294oo Plumls 6 4 0 2 0 0 t2

-123oo Riverside 17298 4380 0 451 464 464 23057 26289 -t340o Sacnmento 4541 960 490 85 290 3r0 6676 7707

54 74oo San Benito 7 10 5 2l 3 2 50 6756 287oo San Bernardino 6637 878 568 438 174 8695

-275oo San Diego 14408 1870 1053 424 957 6l 18773 25910 -143oo San Francisco 1107 457 62 0 r39 66 1831 2136 165oo San Joaquin 1I84 397 ln2 53 104 57 1795 1541 -51 $an Luis Oblspo 86 90 t9 7 l9 I 222 214

3007 09 $m Mateo 2249 433 In2 In l 305 48 3035 ( 943 34s Ssnta Barbara 857 175 47 36 r05 1212

6625 6490 2loo $anta Clarr 3618 1662 h2 In 2 1258 87 539 Snnta Cnrz 155 99 8 17 35 0 314 204

0 191 207 -77oo Shasta + 30 lI3 3 2 43 6 3 r000 Sierra 2 0 0 3 I 0

22 2r 48oo Siskiyou J 5 0 0 6 157 1361 10t6 253oo Solano + 886 242 16 t5 45

2693 1833 46Po Sonomn 58 0 I152 1180 -24oo Stanishus 778 183 60 71

l0 389 92 3228oo Sutter 235 26 I 6l 48 tra

0 464 20091 Tehamr 454 4 3 3 0 2 0 9 It -182oo Trinity 3 4 0 0

NiA 5s6 726 -262oo Tuhre NA NA NA NA NA l5 0 57 69 -t74vo Tuolumne + 5 30 5 2

NA 6420 7176 -105 Vcntura NA NA NA NA NA 57 0 304 384 -208oo Yolo l6 208 h2 n

0 51 39 308olo Yuba l4 18 I 8 l0

6620 17205 262104 24663t 6-SYo Totals 175775 46024 5041 2082

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF zuRNISHED DATA ONLY NA = Not Avrilable or Not Applicable 07ro - No Response to This Item

lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + County AssessoriRecorder County AssessorRecorderClerk

Prge 16

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

A Rcport on Budgets Workloads and Asscssment Appeal Activities 199647

TABLE F

LOCAL ROLL VALUE ANI STATISTICS

Section 601 Roll o

Fdl Value in 000s

(r

Full Velue in 000s

ROLL VALUE in 000s Unitr (in 000s)

(7) (8)

Alamede Alpine

Amador

s76677625 191616

2115674

$7241330 23060 82771

36691 $25691MNA NA

21197 $2049546

Butte Calaveres Colusa t Contre Costa Del Norte El lloredo Fresno Glenn Humboldt Imperil Inyo Kern + Kings Lake Lassen Los Angcles Madere Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nape Nevada 0range Placcr

8800752 27322L5 L477214

66302789 918238

10318447 29749673

1358042 5398459 5045990 2243174

34855672 3910049 3038166 1239884

474278295 5279262

22961908 106521I 4656M2 7736518

628164 L672427

20605861 9274269 6483741

165537053 L7280657

440314 55937

106309 2939474

43M2 247W|

L726503 57894

423101 630814

41u2 1692227

164653 274955 11196I

31411238 190234 945534 38530

207451 M0457 21591

224948 1102592

394734 207245

11923012 617222

2023 s334NA NA

30745 sl090l932 fi17275

6624 s161931298 $8110221071 s288035243 $1475643399 $954351276 $16602

27322 NA5475 $73I

NA1864 $44565NA s101492

3718 NA9950 $866495I144 91437121500 $74935NA NA940 $5341

L542NA NANA NA

3303 s173752 86205 $432352813592 $848295

Plumas Riverside Sacramcnto San Bcnito San Bcrnardino San Diego Sen Francisco + San Joequin San llis Obispo San Mateo Senta Barbara Sente Clare Santa Cruz Shasta Sierrr Siskiyou Soleno + Sonome Stenishus Suttcr Tehama Trinity Tulare Tuolumne + Venture Yolo Yuba

L922301 71274926 51044181 2550542

69606259 142356634 52146583 2266736L 18078310 53179785 24529686

109303350 14957993 7907321

320803 2165288

18146030 27703602 17298926 3584025 2M4O76

629245 12882823 3203189

43855746 7773077

105851

51425 2796593 3180992

I14782 4905636 7289569 5230019 1575551

503719 6655948 1567758

13806407 578699 422812 38548

187531 743418

1147342 873460 365004

80085 34144

639812 I14290

2258372 527460 136013

76688 $734938017 $9138421699 $99584

784U s760643 63390 $28261858600 $231568

17269 $68293613480 s393240 20705 $151248310526 fi729682333tr $45751054086 $21749171 s269679536 s2725

1875 $543165568 NA

12996 NA19394 s2922782656 9433773936 $432741 $7910

16479 $42601737489 s26192

NA NA4880 $17301808 $30029

Totels sL777471406 sl19854185 $1897325591 ltiitl 780891 s26220527

THESE TOTALS ARE INCOMPLETE AID REPRESENT A STIMMARY OF FIJRNISHED DATA ONLY

NA = Not Available or Not Applicable 0 Zero - = No Response to This Itcm r+ 1993-94 data no data providea toijgge-gZ t 1995-96 data3o datl pryvided for 1996-97

CountyAssessorRecorderClerk +CountyAssessorRecorder

Page 7

A Report on Budgeb Worktoadq and Asscssutcnt Appeal Activities 1996-97

TABIJ G

IISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SEC[ RED ROLL)

Residential Conmrenchl Industrid

Alrrmeda Alpine

^AmadorButtc Calrveras Colusa r Contm Costa Ilel Norte El Dorado Fresmo + Glerur Iltmrboldt Impcrid Inyo Kern + KingsLrlc r Lassrn Loe Angeles Mrdcra Marln+ Marlposa + Mcndocfuro Merced Modoc Mono Montercy Napa Nevada Onnge Plrrcer Phmras Rlverslde Sacramento San Benlto San Bernardino San lllcgo San Frrnclsco $an Joaquln San Luts Oblspo San Mateo $anta Brrbsru Santa Clara Santa Cruz Shastr + Siera $isHyou Solano+ Sonomn Stanislaus Suttcr Tehrma Tftdty Tulare Tuohunne Ventun Yolo Yuba

Sforgte Multi- Vacant Vacant VacnntLand Total Improved Land Total Improved Land TotalFamily Famity

(8) (e) (r0)(1) (2) () (f) O) __ CI)-(O -313687 3346E 13277 360432 15600 1276 16876 6670 1743 9r413

NA NA NA 0 NA NA 0 00 08412237 28t 6678 19J03 574 lE3 757 39 45

0 0 0

14333 1876 9t10 26019 6ss 356 1011 42 6r It0 NA NA 0 NA NA 0 NA NA 0 NA

16322 2tt 546 8365 1089 9454 1683 755 2438 264720 7504 7631 354 4690 12675 490 186 676 367 43

55076 2031 19639 76746 1628 598 2226 422 413 835

16712 r9lJto 1055t 3926 985 4911 165158 9510 - 1581 00 0

E293 41032 2160 32E 2488 354 301 655 29713 3026 23682 955 25510 50147 2118 2283 4401 520 353 873

498 1673 9265 787 74 861 6E5 12 697 7094 I18420 274Jil 92a4 3131 I2335 2660 2822 51482 145495 10449

20771 783 2246 23tX 1266 3 1729 170 In 6 t70 17538 358 31046 E942 1973 658 2631 321446 8775 6U 2029 1l428 581 263 w 46 62 108

1661051 241582 2ol0255 t4112 1547 99589 37352 1176 49119 107622 NA NA ln20 NA NA In 20 NA NA In 20 NA

70672 5197 9147 ffizr6 2t57 525 3J12 576 134 7to NA NA NA 0 NA NA 0 NA NA O

20000 950 8640 29590 2000 415 2415 301 r24 425

NA NA NA 0 NA NA 0 NA NA O

IE59 34 823 2716 393 237 6e0 13 15 290 0 0

768 269 1037618 5319 6254 trl162 d45l 706 s157

26017 2065 1373 29455 1505 317 IS22 474 239 713

3451I 1L27 15017 50655 1t22 265 1387 223 214 437

627850 27222 17405 672477 24404 1968 26372 11219 950 12169I13974961- 2617- 18021 95601 2952 1288 424O 655 484

0 0 0

399650 7406 129303 536J59 lEl84 10159 28343 Ins In6 0

300983 19304 15815 336102 11583 2223 13806 3726 1967 5693

9875 357 [083 ll3l5 485 52 537 134 58 192

419249 2t505 90046 SI7800 l4lt0 9726 23906 5628 6E96 12524

6L5292 43699 47773 70664 17192 3665 20857 7111 2893 10004

r55t96 15837 In 3 15837 2655 In 3 2655 113718 35310 6168 I l9ol2 8560 8039 1316rr 6415 1228 7643 ltg4 1077 2971

767t9 4008 14061 94t5t 5626 1227 68Si E65 307 lrl72 17425 11692 7895 193t12 6572 32W 9862 3047 1974 5021

102500 4600 tt60 90600 7100 4to0 5060 1150 360 1510

375445 19995 E697 404F7 1a334 284 1261t 6413 l9O 6603

63573 4201 8503 16279 3022 497 3519 569 133 7W 47140 2030 1191 61087 3452 1272 4724 323 157 6t0 1615 24 928 27 102 26 r28 37441

306E5 t45 In l 31530 2671 Lt 5 2611 740 In 8 740

95026 3460 5872 104J58 2il3 Et8 3611 t45 700 I54S

ll9t73 5735 4317 129125 4278 827 $105 1519 495 2114 1536 In 6 1fI692170 5528 3934 101632 4914 1227 6141

16770 1532 1544 19846 E50 186 1036 390 t47 537

16762 1859 t197 26tlt 952 256 r208 n9 E3 36i2

5150 4ll 5422 10983 478 6t s39 19 l0 2

90781 2t65 In 12 93646 5122 In 5 s122 999 In 8 999

21538 926 7468 29932 9t7 193 lrl0 51 42 93

1E7644 7035 10748 2t547 5531 7t6 5J17 3439 1210 4649

31to 235 2295 36Jro 1910 510 2r4fA 720 3lo 1030

u-r84 2082 1999 15265 2102 423 2515 294 316 610

Totrls 7204E51 584543 867671 8657065 330287 73066 4l33ll t 13349 41306 154655

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTIRNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - = No Response to This Item

rree3e4trjf^Hx1flhff uLlfrf1ffiftfijlrorlee6-e7

Page t

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Rural Miscellaneous Non-Restncted Secured on

Non- Possessory Gasamp Imps Irrigated Irrigated Restricted Vacant Other Total Interests Mineral Other Total (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21)

Alameda Alpinebull

NIA NIA NIA NIA NIA NIA 3921 0 4 4 NIA NIA NIA NIA NIA NIA 0 0 0 NIA 0

middot--middotgtmiddotmiddot

Amador 76 742 170 988 17 148 165 middot--middotgtmiddotgtgt

Butte 0 0 Calaveras 5014 NIA NIA 1382 5183 0 11579 NIA 1216 1999 3215 Colusabull NIA NIA NIA 712 NIA NIA 712 0 202 NIA 202 Contra Costa 1231 698 613 472 1 3015 779 215 994 Del Norte 207 0 0 710 0 0 917 0 437 388 825 El Dorado 1058 1279 2337 1424 15 19159 20598 Fremo+ 8575 NIA 1928 14298 1802 NIA 26603 4 392 0 396 t bull+~~t~~ Glenn 0 0 Humboldt 8280 NIA NIA 7601 5857 0 21738 0 734 374 1108 Imperial Inyo Kem+

5757 2678 - 17660 6 26101 26 700 726 NIA 46 1264 NA 4329 51 5690 In 1 5 etc 519 467 986 207 4910 4099 11432 15290 l322 37260 NIA 3328 NIA 3328

Kings 1148 NIA NIA NIA NIA NIA 1148 0 97 12310 12407 Lake+ 373 2180 342 2895 0 29 123 152 Lassen 1043 In 15 In 15 2539 7632 In 15 11214 0 75 37 112 Los Angeles Madera Marin+ Mariposa+ Mendocino

- 63002 410 63412 10492 2348 17419 30259 NIA NIA NIA 4006 NIA NIA 4006 225 270 44282 44777

5 0 216 493 0 98 812 0 0 383 383 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0

3450 1000 7630 9750 810 0 22640 0 0 70 70 li~lil Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Rivenide

NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0 1673 657 1889 553 65 0 4837 0 0 19105 19105

0 0 1787 2082 3374 859 8102 2 292 6694 6988

251 501 In 12 625 3682 6940 11999 0 0 1393 1393 0 0 0 382 0 0 382 0 0 0 0

3310 210 3520 575 361 35518 36454 84 0 0 1122 0 82 1288 0 85 6581 6666

0 0 6847 Inll Inll 2238 467 9552 - 50811 50811

ifl bullbull ~J~ t bullbullbull 2~~n

lllibull Sacramento San Benito

5547 1004 Inl2 1510 In 11 0 8061 137 129 14154 14420 2142 In 11 Inll 2281 168 0 4591 0 10 0 10 middotmiddotmiddotmiddotimiddotmiddott~i~I

San Bernardino 1270 199 734 99230 101433 8545 433 1075 10053 t~Usect San Diego 270 2574 12313 1409 1965 483 19014 3727 171 62143 66041 rrn~~t~9= San Francisco + 0 0 San Joaquin San Luis Obispo San Mateo

149 4531 402 6834 262 12178 28 94 283 405 940 NIA NIA 3791 10393 1520 16644 1066 218 6659 7943 173 162 163 705 547 638 2388 5 3 3117 3125 11~111bull

Santa Barbara Santa Oara Santa Cniz Shasta+

2000 2000 2500 2200 NI A NI A 8700 225 380 194 799 4408 0 0 3200 305 7913 0 23 15 38

250 614 826 5116 6 6812 29 4105 4134 4113 NIA NIA 2361 3715 NIA 10189 10 102 12020 12132

fftH0$~~ 1111m

Sierra 193 0 0 467 24 0 684 172 280 51 503 Siskiyou In 12 6535 In 12 2886 In 12 In 12 9421 0 0 211 211 Solano+ 76 757 561 2022 93 3509 5 237 7445 7687 Sonoma Stanislaus Sutter

3127 758 4383 2413 57 0 10738 0 191 11542 11733 1110 909 36 7566 84 4395 14100 0 807 807

0 3843 258 0 0 2197 6298 0 236 354 590 11111111 Tehama In 12 1427 1646 4090 791 503 8457 0 72 0 72 t2ttt~~~~n Trinity Tulare

0 0 0 882 0 0 882 0 0 12 12 21072 In 11 In 11 In 11 In 11 In 11 21072 347 In 20 6739 7086 lijtijmiddot]i~~

Tuolumne+ Ventura Yolo

106 132 2510 1275 0 0 4023 672 301 1358 2331 NIA 1894 1972 1496 805 NIA 6167 NIA 878 7402 8280

1750 lnll In 11 3325 - 1550 6625 0 156 156

1nnrn~1~JM

middot -middotmiddotism Yuba

Totals

NIA 3370 1610 157 110 0 5247 0 445 0 445

91274 41752 57500 116692 250303 20372 577893 27661 15614 357862 401137

middotmiddotmiddot~$~~middot jij~j~if~$~~

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

bullbull 1993-94 data~ no data provided for 1996-97 bull 1995-96 data no data provided for 1996-97 + County AssessorReclgtrder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page9

Alameda Alpine Amador Butte Calaveras Colusa Contra Costa Del Norte El Dorado Fresno+ Glenn Humboldt Imperial Inyo Kem+ Kings Lake+ Lassen Los Angeles Madera Marin+ Mariposa+ Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Riverside Sacramento San Benito San Bernardino San Diego San Francisco+ San Joaquin San Luis Obispo San Mateo Santa Barbara Santa Clara Santa Cruz Shasta+ Sierra Siskiyou Solano+ Sonoma Stanislaus Sutter Tehama Trinity Tulare Tuolumne+ Ventura Yolo Yuba

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (UNSECURED ROLL)

Personal Unsecured Manu-Property Possessory factured

Aircraft Boats amp Fixtures Interests Homes W~~r~Q ~Q 00) UN~jtD 111 (23) (24) (25) (26) (27)

880 14483 31667 4230 708 268 1396 NIA 53632 0 15 64 139 8 226

70 954 1536 105 7 155 0 65 2892 265 3064 3532 276 1720 8857

66 1473 767 80 NIA NIA 3 80 2469 ii~l~ll 136 773 1150 67 NIA NIA NIA NIA 2126 585 28161 20920 2169 3230 484 10 55559

36 495 480 361 0 2 0 22 1396 339 4449 4021 209 1011 541 50 10620 681 11333 29883 1056 8 542 616 44119 138 444 1052 148 1782 153 4657 3560 806 0 451 698 40 10365 169 1639 2897 634 0 729 163 bull 6231 92 547 917 276 0 NIA NIA 0 1832

993 3956 17783 580 NIA 1700 NIA 0 25012 128 2030 NIA 206 1000 216 NIA 3181 6761 130 6761 1372 145 191 8599 44 560 396 300 In 28 107 169 1576

4409 57715 250006 100 16905 100 12895 0 342130 111~bull 133 1983 2634 228 518 170 NIA 0 5666 (tt)~flW 205 2235 10955 953 0 37 NIA 96 14481

48 470 418 375 105 17 5 76 1514 179 2254 7771 486 0 79 190 40 10999 1111111 221 1503 3787 329 1812 7652 i)t~aJ~lt

35 333 323 269 0 78 9 0 1047 31 237 450 51 933 1702

356 6843 12588 1658 403 21848 271 1931 3521 268 16 NIA 3 6010 11bull 235 2614 7760 361 1947 0 170 0 13087 935 29663 64645 2248 0 In 25 43842 8208 149541 389 6225 7265 324 1161 360 0 0 15724 66 1416 850 2332

1437 3638 27337 NIA NIA 42 32454 616 17420 55443 1879 0 957 2216 0 78531 222 668 1420 59 In 25 In 25 0 0 2369

1631 14891 36507 0 12620 1492 0 0 67141 2145 14694 53088 0 0 445 4436 0 74808

2045 45382 2923 53 1704 52107 337 10267 11914 447 NIA 142 NIA 0 23107 445 8698 NIA 0 0 NIA 14616 23759 ltlt=nnu~taiw 421 4321 13781 373 0 13 992 0 19901 536 6516 13926 2168 In 26 202 269 138 23755

1266 9454 59543 2115 7129 317 4238 0 84062 ~~iiil 287 2758 5800 1247 23 10115 285 5757 4667 1340 0 NIA NIA 0 12049

6 177 189 1134 0 41 1547 125 788 1523 622 0 500 233 0 3791 iill11 186 3533 5144 239 826 151 10079 tl)~MOW 880 11112 10823 620 0 493 0 0 23928 275 5515 14095 576 4710 2733 NIA NIA 27904 middotmiddot 1[~11 175 3203 2316 92 16 148 314 355 6619

96 1508 NIA 132 In 1 289 10 2235 4270 51 1340 611 1041 0 0 0 0 3043 t)imiddotiimiddotit~fli

501 5869 11764 736 NIA 134 NIA NIA 19004 196 1797 1339 458 0 31 0 0 3821 843 17675 28152 NIA NIA NIA NIA NIA 46670 174 1364 4730 150 859 126 456 0 7859 120 2269 l047 168 0 60 0 82 3746 ~11111

_ middot middotmiddot

Totals 25674 358493 905061 38355 51373 19299 75558 30413 1504226 nmn~~~~w

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1993middot94 data~ no data provided for 1996-97 1995-96 data~ no data provided for 1996-97 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page 10

A Report on Budgas Wo(kloads and Assessmeuroilt Appeuroal Activitieuros 1996-97

TABLE H

REAL PROPERTY WORKLOAD DATA (Sce Table O forWortloadStelf Comprrirons)

Trrnsfcrs New Constnrction Jurisdiclions Total Ncw Lonstmction

$ingIe AII Issuing Buttdlng Assessnrents Illscovertd Famtly Other Totrl Building Pcrmits Resultlng Without

Transfers Transfers Trursfers Pcrmlts Received Fnim Permits Permits (r) (2) (3) (4) (s) (o o)

Ahmedr NA NA 27Jss 15 t728 Alpine NA NA 0 I l5 NA 4 Arnador 645 326 97t 7 1280 964 5 Butte 4606 1479 60t5 2080 1083 155

Cdrveras 739 1125 1t64 2 1001 789 NA Colusr 4t2 519 1001 3 1904 ll l3 240 Contre Costr 4823 141 25564 I5 24958 17771 2541 Dcl Norte 1161 388 13g 2 9ll 867 363 El Doredo 2739 5191 7930 3 5187 2555 50

Frerno 14357 2fi4 r6mr l6 I1066 6713 NA Glenn 537 s37 3 8t9 Huurboldt NA 1795 lJes 8 3559 1387 194

Imperirl 1575 2237 3flf 5 2278 1972 73 Inyo 231 299 Ii0 3 NA 259 NA Kem+ 9344 I1053 10397 9 18500 7191 728 Klngs 1780 898 2679 5 NA 1122 NA I-oampe rr NA 3847 3t47 3 26676 NA NA LrSen 515 525 1141 2 1102 804 32 Los Angclcs t52740 40655 r93J9s t9 253656 90400 NA Madere NA 2808 2t0t 6 NA 1t63 NA

gg7l Marfu+ 3281 452 3733 t2 3545 0

Marposa + NA 499 499 I 714 0 25

Mendocino 3600 2050 s6g) 4 3000 1600 150

Merecd ln2 4397 4397 7 NA ln7 6793 Modoc r97 684 ttl 2 361 150 2l Mono 767 757 7 I136 256 LZ

Montcrey 393 In l 73e l3 NA 1905 NA Nape 0 6 1432 hlevrda 304 219 3364 3 3649 2255 100

Orange 54211 7558 61t29 32 33068 28520 0

Ptrrcer 568 2S08 819S 7 10396 4117 0

Plumrs 0 2

Rivenlde 48516 103t3 stt99 25 16I53 1206 NA Sacramento 22895 1771 2+66t I 34077 7445 100

Srn Benlto 1400 Inl lfixl 3 731 7I0 390

Srn Bcrnardino 377 30654 6t121 24 27392 130I3 300 San lliego 56954 8440 99t49 l9 10700 l8l8l ll6 San Frenclsco+ 3737 4357 we4 I 5409 1079 SrnJorquin 9729 8584 1ur3 I 12681 6457 2549 Str Lrft Obispo 6610 2203 Itl3 I 9642 NA NiA San Mrtco 9132 l6l I 10743 23 25099 7532 0

SrntrBerbsre 500 4190 500 4690 6 6715 3200 Santa Clara 23958 3255 2t424 17 19542 7321 0

Srntr Cruz 5349 1718 7Mj 5 4766 1433 76

Shlsts + NIA 5906 5905 4 4890 1649 15

Sierra r54 305 459 I tgz t44 26

$isldyou 526 3549 4175 6 1707 1450 50

Sohno + 6716 799 7515 I 2650 l2l t Sonoma 0 l0 7625 0

Stanisllus 1309 3087 16186 l0 9675 3153 229 Sutter 1377 415 1792 3 x200 1023 92

Tehama NA 2296 23e6 4 1958 1370 98 6 Tftilty 202 328 530 7 487 285

Tulnre In2 8509 8509 9 NA 6000 NA Tuohmrne 92t 618 1546 2 1892 864 100

Venhrn 14283 1t52 r613s It I1365 2267 50 Yolo 2300 350 2550 5 5500 1700 l0 Yubn 650 502 I152 5 175 745

Totels 553493 198317 823520 520 624608 305071 18s56

THESE TOTAIJ ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTJRNISIIED DATA ONLY NA = Not Availahle or Not Applicable 0 fio - = No Resporue to This Item

199394 data no data providedfor 1996-97 | 1995-96 dat4 no data provided for 1996-97 + Corurty AssessorReoorampr CountyAssessorRecorderCleurork

Page l1

A Report on Budgets Workloads and Assessmerrt Appeal Activities 1996-97

TABLE H (CONTINUED)

REAL PROPERTY WORKLOAI DATA (See Table 0 for lVorkloadStalf Comprrisons)

Tsruaver Relief Miscellrneous

Ner Affected by Alfectcd by 6090110 GovL thnt is

Misfortune Emlnent CIiims oilamp Owned annually Appealed Property Subdivislon Roll Corrections Calsmi$ Ilomdn Filed Gas Restricted Prop valued Properfies Splits Lots

(t) (e) (10)

Alamedr 5I In 10 62 5031 320 13348 845 3968 14274

I Alplne r ll 9 I I 59 NA54 104 35 632 Amrdor 6 5 76t 15

0 I l6 -8 2065Buttc 102 t47 295 1542Celevcms 46 0 2 0 1382 NA NA l8

NA NA NA 202 0 l6 178 164 176Colusq 258 5215 21345Contrc Costa 31 t2 80 455 207 336 2145

Del Norte 74 0 4 0 709 ll o l0 146 17 498

0 I 0 1275 105 0 389 164 888 2763EI llorado 83 1l NA 3431 2051 8829 Fresno 0 4l 34 45 14679 84

422Glenn 103 14 022 43 7601 29 825 309 185 227 1714Humboldt

Impedel t2 00 0 060 25r 167 430NA t l5 157 Inyo 2 030 NA NiA 1122 NA

500 2500 I1000 Kerrr+ NA NA 150 3328 2500 200 NA NA 68 774 NA 445 Ktngs 8 0 193 97 NA NA NA

NA NA NA Lrkeuro NA + 3 52 6 422 Lrssen I 00 75 2519 37 0

Loc fuigeles 23109 70 301I 1438 40 3700 I1E00 5I61 6344 I170806S 245 649 3010 Msderr l0 24 49 4019 13 NA

l3t 0 s05 20 0 790 125 159 4656Marln+ 46 0 48 00 11 NA NA NA 0 278 - 235Meriposa+ 35 04 9870 42 0 400 50 I150Mendocino

2046 Merccd 42 NA O 472 970 0 145 Modoc 33 07 55350 1438 l7

87 l5 I 1321Mono t53 4386 Monterey 120 NA 122 41 295 3 57 325

Nepa I 020 65 57 - 1978401 89 2723 Nevrde 80 220 000 525

165 5611 2282Orurge 82 26 563 361 210 12601 871 5855 Phcer 7 056 l0 1122 25 0 231I 944 2577

Plumas 47 In 16 40131 Rivenide NA NA 163 2 2238 323 17600 9525

13833 Secramento 133 l0 85 129 1510 37 NA 6528 447 2346 735 323 San Bentto 4 0 3 l0 2281 t2 0 33 141

48435 San Berrrardlno 29 NA 107 7 734 1053 8345 8600 NA 3488 7927 58872 San Diego 29 45 383 0 1560 5l I 0 32649 2851

San Francisco + r33 0 ll 3ll 1527 361[NA 754 2036 t592 $anJoequin 210 NA 3l 94 5896 86 NA

NA 4584 Srn Luls Obispo r80 5 49 54 37t2 77 5r 823 l70 558 1145 1855 San Mrtco I16 I 300 3 720 315 120 3057

4766 Santa Barbnnr l9 0 lll 449 2128 72 1063 70 580 4734 3625 14325 Santa CIcm 7 5 310 20 3217 128 0 5296

23 822 132 3770 3374Smts Cnrx 102 NA NA Shrgta + 90 NA NA NA NA NA 53 NA 684

0 143 Sierra 42 0 0 0 467 lt 0 15 17 NA 86 125 420 SisHyou 50 0 7 0 2885 54 906 4297shySoleno 6 237 2025 88

Sonoma 199 NA NA I9r 2411 69 NA 796 1282

Stanislaus 225 0 l7 t 6837 217 0 NA 392 836 5681

Sutter 246 0 3 236 0 114 329 458 45 32 1286NA 189 97 559 Tchama NA NA NA 73 4090 l0 NA

t25Trhr$ 3 0 0 0 866 I 0 I z7 0NiA NA 1690 ll 50 5582 Tulare II 15 l3 12 14200 200

3 26 0 642 Tuolumne 78 0 0 1302 349 38 2340 2315 h16 6981 Venturs 1605 ll 265 1509 860Yolo l0 0 I 150 3325 35 0 100 750

Yuba 745 NA 0 NA 165 15 NA 52 214 1464

6598 1657 l228ll 10168 24361 I14587 46250 59058 444422 Totels 28515 247 THEsE TOTALS ARE INCOMPLETE AIID FSPRESENT A SLJMMARY OF FURNISHED DATA ONLY

NA = Not Available or Not Applicable 0fio - = No Resporueto This ltemLree3-e4ryJfftrfiL1ff -iampffi iffffiHdrorreee7

Page 12

A Report on Budgcts Workloads and Assessment Appcal Astiyities 1996-97

TABLE E (CONTINUED)

REAL PROPERTY WORKTOAI IATA (See Table O forWorHoedStalf Comparisons)

Single Femily

(te1

Multi Family

(zo)

Proposition I

-Commercisl Industrial Rural Others TOTAL (21) (22) (2s) (21 (2s)

No of Automrtic rygrrn_ooReducedAssmts Chenge Yes or If yesn196197 No ooin95195 In9697 No (26) AT (28) (2e)

Alameda Alpine Amedor Butte Cehveres Coluse Contra Costa Del Norte El Doredo Fresno + Glerur Hrunboldt Imperial Inyo Kern+ Kings Lakc t + Lrssen

69505 1820 50 0

616 l9 1320 126

450 44 l5 2

58171 679 I19 4

3778 90 15u7 892

196 t7 335 30134 tl

10480 ln21 62 20

NA NA il l3

661 397 r02 724t5 40981 t6 00 0 66 66 l4 4 l9l 6 850 443

193 hzt 85 4000 5724 15535 40 ll 223 1826 2594 2616

4 2 3t7 0 340 340 1134 ln21 102 145 50231 37836

24 220 L t7t 63 122 85 494 15012 19581 19717

1001 328 955 4879 23902 19634 610 700

30 6 l7l I 421 400 32 6 1249 I 1560 1328 16 27 754 t97 1139 1068

677 h21 n6 rt73 5224 l8 t2 105 6 23 223

NA NA NA NA 0 0 II t8 198 0 304 299

43 Yes 0oo No

48 No -171 Yes

-loo No 0oo No

37oo Yes 630o No -lYo No 18 Yes

-t5 No 5oo No

20oo No 60o No

54oo No 0oo No

Zio No

88oo

70oo

500

55oo

Los Angeles Medera Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nepe Neveda 0renge Placer Plumes Riverside Sacramento San Benito Sen Bernardino San Diego Srn Francisco + Srn Joequin San Luis Obtpo Sen Mateo Senta Barbara Srnte Clara Santa Cruz Shqsta + Sierra Siskiyou Solano + Sonoma Stanislaus Sutter Tehema Trinity Tulrre Tuohunne + Ventrre Yolo Yuba

307991 28703 ln24 ln24 16727 806

il5 0 410 5

ln24 In24 604 38

ln24 ln24 ln24 In24 ln24 lln24 4395 IM

30931 I 10597 15380 1686 ln24 ln24

167747 488 12l60l 1308

ln24 ln24 120543 846 157686 7390 21517 3389 44042 4685 8136 325

2875 689 18657 T3 63156 1310

7665 13t h24 ln24

68 0 h24 ln24 34352 285 15917 4t2 25595 104

1718 303 ln24 b 24 In 24 ln24 Iurt24 ln24 2360 7

6[617 818 6500 50 h 24 ln24

15095 12317 364105 78089 ln24 ln24 ln24 225 225 27

498 74 I t2 18118 18M9 5 0r 0 tzL 0

50 030 0 495 428 h24 h24 In24 5898 5t9E 4000

149 5 354 8825 9975 eAsz ln24 h24 ln24 2009 zxlg ln24 h24 ln24 12905 12905 19892 ln24 h24 ln24 5766 5766 3896

I69 u0 656 544t 522r 7769 3A92 0 0 331169 300296

388 103 49 5104 2271O 15767 h24 ln24 h24 523 523 2amp 1626 ln21 454 30347 200662 175016 1027 5A7 43 2590 127076 109077

ln24 In24 ln24 1597 1597 1809 2175 932 ll14 9625 134135 146210 4351 242 1626 29706 203001 162263 23U 830 83 27455 28AM

5t2 t62 1609 1691 52701 46791 4t0 amp t97 5279 14411 13738 6 In 21 38 0 30130 30228 5ll t47 86 l6 20130 19734

1039 567 47 195 56J14 98194 176 386 138 I154 8871

In 24 In 24 ln24 3340 3340 1652 0 80 0 76 76

ln24 ln24 ln24 2812 21812 2887 247 79 6t 1064 36(88 26353 276 138 rr03 295 r8241 158M u2 t62 336 405 2t177 24551

50 t9 245 55 2Je0 1627 ln24 ln24 ln24 189 1t9 2t5 ln24 h24 ln24 92 92 98 ln24 h24 ln24 583 583 750

57 t62 248 2635 2367 1313 1325 166 sJ03 10942 NA

150 50 50 0 6800 6774 ln24 ln24 ln24 898 898 682

79 Yes 88 No 4oo No

100 No l4oo No 32oo No

5oo No No

-549o Yes 32oo No 4 Yes go No

3l7o Ycs 50 No 13 Yes 14 Yes

-l3oo No -9 Yes 20Yo Yes 4oo No I l Yes 57o Yes 0olo Yes 2oo Yes

-48Yo Yes -99lo Yes 5loo No

0oo No -3 No

27oo No l3oo No l3oo Yes 32oo No

-l4oo No 7 No

-29Vo No l0oo No

- Yes 0oo No

24Vo No

40

70o)o

680o

NA

60ao

94oo

5oo

45oo-

75oo 27oo

563oo 80

96Vo NiA

6D0o

683

Totals 1723599 69942 45708 I1100 12839 176274 2040072 1526935 25oo 20 Y 37 N 6150o

THESE TOTALS ARE INCOMPLETE AIID REPRESENT A SIMMARY OF FI-JRNISHED DATA ONLY NANotAvailable orNotApplicable 0 = Zero - =No Rcsponsc to This Item

+ 1993-94 data no data provided for 199G97 t 1995-96 data no data provided for 1996-97 + CountyAssessorlRecorder CountyAssessorRecorderClerk

Page 13

A Repoa on Budgets Ilorkloads and Assessment Appcal Activities 1996-97

TABLE

BUSINESS PROPERTY WORKLOAI DATA (Including Agricultural Businesses)

TOTAL Number Annual Property Nrunbcr Business Vessel

of General Certificated Direct Field Racehorse Statements of Property Property Boats Aircraft Aircraft Billing Appraisals Tar Rehrrns (Ercept 16) Others Asses$nents Stetements (r) 0t G) (4) (s) (o o) (8) (e) (10)

Ahmeda Alpine i Amador Butte Celeveras Colusa Contre Coste Ihl Nortc EI lloredo Fresno + Glerm Hunrboldt Imperial IrryoKern Kings Lake rt + LaSSen Los Angeles Mrdera Marin+ Mrripose + Mendocino Merced Modoc Mono Monterey Nape Nevada Orange Plecer Phmras Riverside Srcremento Srn Benito Sen Bernardino Srn Diego San Francisco + $an Joequin Sen lrris Obispo San Mateo Sante Barbara Senta Clara Senta Cnrz Sheste + Sierre $iskiyou Soleno + Sonoma Stenisleus Sutter Tchame Trinity Tulare Tuolumne + Ventre Yolo Yuba

14483 863 -r5 0

954 70 3064 265 1473 53

743 130 27491 567

499 38 4499 339 6878 657

444 138 4091 168 1639 169

525 69 3956 984 2030 128 6761 130

560 44 57715 4409

1983 120 2235 205

470 4 I700 179 1503 22r

333 35 237 3l

6M3 356 1936 269 2614 235

30807 945 622s 389 I416 66 3633 1395

17420 588 639 t76

14892 163I 14694 21 l8 2045

10267 337 8698 396 432r 42t 6516 506 9454 1206 2758 274 5757 285

136 5 788 125

3533 186 I ll l2 484 5287 272

974 l7l 1508 96

753 30 5869 474 179l 196

17675 843 1360 I70 2269 ll0

t7 8260 5317 0 0

3t8 138 139

0 0 0 0 0 75 0 6251 0 2 137 t47

1437 T2 3306 - 400 100 30 NA 2 335 329 t 248 184 I 2588 1800 00 220 - 253 0 00 27

788 96amp4 22099 00 800 0 6002 1548 04 147 0 725 1100 0 2343 1493 00 83 l 525 r50

In 2 3800 0 871 781 0 2117 6 t70 3454

NA 2973 1700 - 427

12 6205 5591 19 6902 641 0 270 180

In 7 5767 7969 27 5512 l0930 - 25428 4869 0 6085 NA 4 4651 1248

27 4587 I824 t20 3387 15 1368 2510 0 3305 67r 2 182 I042 076 t3 0 22M 230

500 0 550 NA | 1622 3433 00 328 030 50 0 369 34 2 Inl 5961 00 0 3 4218 NA

0870 1060 0 0 360

150 23933 tr ffi i 1259

7160 0 I 774 r65 0 2302 0

201 17603 0 1356 0 2 2851 2amp

t62 25687 5 2800 I 5237 468 0 3296 1900 0 1968 0

29 13265 7lw 2 NA 2381

lu2 188 2 1128 0

4854 130475 I3095 l9 6131 0 9 3746 0 0 631 0 0 6015 0 7 8017 0 I In 8 886

u9 277_

NA I1334 26 3189 0 l6 2403 t44 l3 103263 0 35 3393 0

I 1700 1224 19389 0

507 30841 16561 I 2234 NA

437 24000 563 54578

14169 87 12973 2473

145 7969 0 l0 7343 386

300 10484 L228 5 75136 315925 4442 0 0 6515 NA 0 543 0 2 1689 0

l0 6700 23 10823 10 9132 0

8 5934 685 I 2214 2t 1 158 0

l7 13768 NA 0 1339 0

l5 18992 98 I 2800 290 0 2414

53221 250 79

2739 i 10628 26 0 3250 0

52II3 7l 2179 r03 9392 4

36702 25 3887 9968 ll6 7670 0 2995 0

298r5 0 4761 9174 1761 0

330079 4550 9053 NA

13745 915 we6 0 9719 69

I3584 0 IJst 0 I870

22333 NA 7072 0 7535 3

13Ei499 3525 l47ls I 3510

37449 0 73tfi9 778 3500 0

s4696 74 88422 I580 46lll 127 3222 NA 23lll 265 Itgl9 NA 22433 25

l2l2t6 11455 0 137t3

773 0 5038 0

10929 250 229y2 It757 l0 8100 5

3920 0 1345 0

260e1 NA 3J32 0

4rt44 177 6s5r 6l 5153

Totals 350277 2481I 976 211222 t032ll 9908 739050 90494 1518939 129U

THESE TOTALS ARE INCOMPLETE A]-ID REPRESENT A STJMMARY OF ruRNISHED DATA ONLY NA =Not Available orNot Applicable 0 = Zero -No Retponse to This Item

+ree3-e4tf h1[T1ffi13-ffiTiaifi ltnlrorree6-e7

I

Page 14

A Report on Budgcts Workloads and Assessment Appeal Aotivities 1996-97

TABLE I (CONTINUEIT)

BUSINESS PROPERTY WORKLOAI IATA

Total Audits Current Audits Audits AUDITS Carried Audits Audits Audits Carried Year Completed ffaived COMPLETED Over to (4 yrs) Ilue Assigned Over Audits f99i-96 1995-95 amp WAMD 1996-9(ll) (12) (13) (14) (Is) oo (17) (1t) tle)

Alemcda Alpine Amador

1534 2

43

414 I

It

2il 0

30

27 0

652 I

4I

664 0

39

26 0

590 0

39

0 I

Butte u2 24 0 88 I12 46 6 52 60 Calaveras 23 6 0 4 IO 6 0 6 4 Colusa 102 28 10 l4 52 42 0 42 10

Contra Costa 539 22t 3 t2 236 252 4 256 0 Del Norte 31 4 0 6 t0 6 0 6 4 El Dorado 134 44 9 7 60 28 3l s9 I Fresno + I350 332 255 t2 599 587 t2 599 0 Glerur t2 l0 50 25 85 25 73 60 Humboldt t79 6l 5 66 6l 5 66 0 Imperial Inyo Kern +

22028

669

487

69

2000

0 2l

294

5828

363

680

160

0 0

NA

6E0

I60

0 28

203 Kings frke t + Lesscn

1393724

30lt

8

0I 0

0

0

30t2 t

30

l6

0

0

30 0

l6

0 t2 0

[os Angeles 15554 3353 0 190 35j f223 320 3543 0 Madera 134 100 0 0 100 34 0 34 66 Marin+ Mariposa + Mcndocino

19633

139

196 L

32

0 6 2

0 03

196I

37

0 4

2l

0 I

t5

05

36

196 3

I Mercsd Modoc Mono

256l5t2

740

t2

2LI 5

0 07

95 t

24

95I 5

0 00

95I(

0 0

19

Monterey Napa

437296

t06 5l

6 0

2t ffi

133 rr5

t23 57

5

30 r28 87

5

28 Neveda 198 32 0 0 32 32 0 32 0 0range 4467 1479 0 23 1502 1060 442 1502 0 Placer 104 75 20 3 98 97 I 9E 0 Plumas Riverside Sacramento San Benito $an Bernardino San Diego Srn Frencisco San Joaquin $an l-uis Obispo Sen Mnteo

201503 1325

792151 3492 2011

970 319

11 50

2 240 252

l5358 900 442 198 69

386

0 25 l6 8

30 l4 0 I0

346 126

0 726 400 t74 68

0102

L

586 403 3r

1092 rJ30

630 zffi

70 4t8

0435 274 3l

393 697 432 239

67 432

2 5

t29 0

48 30

82 26

3 56

ffi 403

31ul

1067 514 265

70488

0 146

0 0

651 263 ll6

I 0 0

Senta Barbara 1252 235 15 220 4it0 285 150 435 35

Santa Clara Santa Crw Shasta Sierra

3762 292377

0

677 38 9l

0

104 0 2 0

34 96 t3

T

815 134 r06

I

809 73 96

I

6 0 0 0

8t5 7396I

0 6l l0 0

Siskiyou Soleno +

32374

2A80

00

00

20t0

l5 60

0 l0

rs 70

5

l0 $onoma 886 164 0 3l 195 153 l4 r67 28 Stanislaus Sutter

640154

r45 30

0 0

5

17 150 47

145 M

5 )

150 46

0 I

Tehama Trinity Tulare Tuolumne + Venhua Yolo

470

493 58

715 400

t35

146 8

145 r00

t00

47 0

NA 50

I 3

l5 6

259 30

24 t

20t l4

fi4 1t0

230

145 7

164 r65

I 0

t5 0

135 l5

24 0

160 7

zw 180

0I

48 7

r05 0

Yube 191 3l 0 4 35 33 0 33 2

Totels 497t4 I1631 979 3503 16113 12007 1972 13979 2200

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FURNISHED DATA ONLY NiA Not Available or Not Applicable 0 = Zero - = No Response to This Item

+t 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAsscssorRccordcrClerk

Psge l5

SECTIOT ry

ASSESSMEhIT APPEALS

STATISTICS

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE J

DISTRIBI]TION OF ASSESSMENT APPEALS BY PROPERTY TYPES (f 99697 Fiscal Year)

Number of Percentage Numberof Number of Number of Numbcr of Bruiness Number of TOTAL Number of Chlngp Residential Corrunercial Industrtal Bural Property Other NUMBER OF Appeals From Appeals Appcals Appeals Appeals Appeals Appeals APPEALS Fitd I995-96 Ftled Filed Filed Filed Filed Filed FILED 199$96 to96-97

(8) (e) fl) (2) (3) (4) (5) (6) (7) Almeda 12L79 2270 934 75 E09 148 16415 11280 455oo

Alpine 0 l6 0 0 0 0 16 l6 00 n Amador 37 30 t2 l0 I 92 143 351Vo

Butte 308 226 363 Calavems 5 I 3 5 I 18 26 -308

Colusa 0 tl 4 6 0 8 29 29 00

Contra Costa 6783 652 147 49 455 0 8086 5393 49fo n Dcl Noile 6 0 0 2 0 l0 l7 412oo

El Dorado 1r3 79 l2 l6 2L 8 249 257 -3Loo

Fresno 1013 309 89 96 2t2 ll3 1832 2077 -l187o Glenn I l2 I 2 16 52 -692oo

Humboldt 49 44 19 t7 39 33 20r lt7 L360o 4750o lmpertat 4E 43 9 7t 27 0 205 139

n -7190o Inyo ll 0 I 0 16 57 4lloo Kern + 1923 996 156 94 306 347S 2462 433oo Iffng 4l 93 5 2 l4 t7 172 120

a 00olo Lake r 43 l4 0 0 5 64 64 l3 538olo Lassen I 4 0 l5 0 20

1120 Los Angeles 73717 23871 NA NA NiA LL772 109360 93305 284oo Madera r02

JJ 43 t1 36 0 t3t 99z t0fo Marin + 795 125 7 3 lll 53 II00

l1 545oo Maripoca + 5 3 0 0 I 8 11 na l -237oo Mendoclno 2E t 38 t03 135

1057oo Merced 2t8 In t Lr l In l In 1 In l 288 140 6 5667 Modoc t 3 I 33 I I 40

a( 37 -3240o Mono In l In l In 1 In l In l 25 -Lfo Monterey 261 t21 26 t6 t8t t9 624 636 190 Napa 237 133 ln2 lnz ln2 0 370 3Il

385 960o Nevada l7l 172 0 0 65 I4 422 1 -51oo Omnge 21629 4485 [409 187 3183 308)5 32547

55sYo Placer 1766 206 0 0 r0r 20 2093 1346 t7 -294oo Plumls 6 4 0 2 0 0 t2

-123oo Riverside 17298 4380 0 451 464 464 23057 26289 -t340o Sacnmento 4541 960 490 85 290 3r0 6676 7707

54 74oo San Benito 7 10 5 2l 3 2 50 6756 287oo San Bernardino 6637 878 568 438 174 8695

-275oo San Diego 14408 1870 1053 424 957 6l 18773 25910 -143oo San Francisco 1107 457 62 0 r39 66 1831 2136 165oo San Joaquin 1I84 397 ln2 53 104 57 1795 1541 -51 $an Luis Oblspo 86 90 t9 7 l9 I 222 214

3007 09 $m Mateo 2249 433 In2 In l 305 48 3035 ( 943 34s Ssnta Barbara 857 175 47 36 r05 1212

6625 6490 2loo $anta Clarr 3618 1662 h2 In 2 1258 87 539 Snnta Cnrz 155 99 8 17 35 0 314 204

0 191 207 -77oo Shasta + 30 lI3 3 2 43 6 3 r000 Sierra 2 0 0 3 I 0

22 2r 48oo Siskiyou J 5 0 0 6 157 1361 10t6 253oo Solano + 886 242 16 t5 45

2693 1833 46Po Sonomn 58 0 I152 1180 -24oo Stanishus 778 183 60 71

l0 389 92 3228oo Sutter 235 26 I 6l 48 tra

0 464 20091 Tehamr 454 4 3 3 0 2 0 9 It -182oo Trinity 3 4 0 0

NiA 5s6 726 -262oo Tuhre NA NA NA NA NA l5 0 57 69 -t74vo Tuolumne + 5 30 5 2

NA 6420 7176 -105 Vcntura NA NA NA NA NA 57 0 304 384 -208oo Yolo l6 208 h2 n

0 51 39 308olo Yuba l4 18 I 8 l0

6620 17205 262104 24663t 6-SYo Totals 175775 46024 5041 2082

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF zuRNISHED DATA ONLY NA = Not Avrilable or Not Applicable 07ro - No Response to This Item

lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + County AssessoriRecorder County AssessorRecorderClerk

Prge 16

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

A Report on Budgeb Worktoadq and Asscssutcnt Appeal Activities 1996-97

TABIJ G

IISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SEC[ RED ROLL)

Residential Conmrenchl Industrid

Alrrmeda Alpine

^AmadorButtc Calrveras Colusa r Contm Costa Ilel Norte El Dorado Fresmo + Glerur Iltmrboldt Impcrid Inyo Kern + KingsLrlc r Lassrn Loe Angeles Mrdcra Marln+ Marlposa + Mcndocfuro Merced Modoc Mono Montercy Napa Nevada Onnge Plrrcer Phmras Rlverslde Sacramento San Benlto San Bernardino San lllcgo San Frrnclsco $an Joaquln San Luts Oblspo San Mateo $anta Brrbsru Santa Clara Santa Cruz Shastr + Siera $isHyou Solano+ Sonomn Stanislaus Suttcr Tehrma Tftdty Tulare Tuohunne Ventun Yolo Yuba

Sforgte Multi- Vacant Vacant VacnntLand Total Improved Land Total Improved Land TotalFamily Famity

(8) (e) (r0)(1) (2) () (f) O) __ CI)-(O -313687 3346E 13277 360432 15600 1276 16876 6670 1743 9r413

NA NA NA 0 NA NA 0 00 08412237 28t 6678 19J03 574 lE3 757 39 45

0 0 0

14333 1876 9t10 26019 6ss 356 1011 42 6r It0 NA NA 0 NA NA 0 NA NA 0 NA

16322 2tt 546 8365 1089 9454 1683 755 2438 264720 7504 7631 354 4690 12675 490 186 676 367 43

55076 2031 19639 76746 1628 598 2226 422 413 835

16712 r9lJto 1055t 3926 985 4911 165158 9510 - 1581 00 0

E293 41032 2160 32E 2488 354 301 655 29713 3026 23682 955 25510 50147 2118 2283 4401 520 353 873

498 1673 9265 787 74 861 6E5 12 697 7094 I18420 274Jil 92a4 3131 I2335 2660 2822 51482 145495 10449

20771 783 2246 23tX 1266 3 1729 170 In 6 t70 17538 358 31046 E942 1973 658 2631 321446 8775 6U 2029 1l428 581 263 w 46 62 108

1661051 241582 2ol0255 t4112 1547 99589 37352 1176 49119 107622 NA NA ln20 NA NA In 20 NA NA In 20 NA

70672 5197 9147 ffizr6 2t57 525 3J12 576 134 7to NA NA NA 0 NA NA 0 NA NA O

20000 950 8640 29590 2000 415 2415 301 r24 425

NA NA NA 0 NA NA 0 NA NA O

IE59 34 823 2716 393 237 6e0 13 15 290 0 0

768 269 1037618 5319 6254 trl162 d45l 706 s157

26017 2065 1373 29455 1505 317 IS22 474 239 713

3451I 1L27 15017 50655 1t22 265 1387 223 214 437

627850 27222 17405 672477 24404 1968 26372 11219 950 12169I13974961- 2617- 18021 95601 2952 1288 424O 655 484

0 0 0

399650 7406 129303 536J59 lEl84 10159 28343 Ins In6 0

300983 19304 15815 336102 11583 2223 13806 3726 1967 5693

9875 357 [083 ll3l5 485 52 537 134 58 192

419249 2t505 90046 SI7800 l4lt0 9726 23906 5628 6E96 12524

6L5292 43699 47773 70664 17192 3665 20857 7111 2893 10004

r55t96 15837 In 3 15837 2655 In 3 2655 113718 35310 6168 I l9ol2 8560 8039 1316rr 6415 1228 7643 ltg4 1077 2971

767t9 4008 14061 94t5t 5626 1227 68Si E65 307 lrl72 17425 11692 7895 193t12 6572 32W 9862 3047 1974 5021

102500 4600 tt60 90600 7100 4to0 5060 1150 360 1510

375445 19995 E697 404F7 1a334 284 1261t 6413 l9O 6603

63573 4201 8503 16279 3022 497 3519 569 133 7W 47140 2030 1191 61087 3452 1272 4724 323 157 6t0 1615 24 928 27 102 26 r28 37441

306E5 t45 In l 31530 2671 Lt 5 2611 740 In 8 740

95026 3460 5872 104J58 2il3 Et8 3611 t45 700 I54S

ll9t73 5735 4317 129125 4278 827 $105 1519 495 2114 1536 In 6 1fI692170 5528 3934 101632 4914 1227 6141

16770 1532 1544 19846 E50 186 1036 390 t47 537

16762 1859 t197 26tlt 952 256 r208 n9 E3 36i2

5150 4ll 5422 10983 478 6t s39 19 l0 2

90781 2t65 In 12 93646 5122 In 5 s122 999 In 8 999

21538 926 7468 29932 9t7 193 lrl0 51 42 93

1E7644 7035 10748 2t547 5531 7t6 5J17 3439 1210 4649

31to 235 2295 36Jro 1910 510 2r4fA 720 3lo 1030

u-r84 2082 1999 15265 2102 423 2515 294 316 610

Totrls 7204E51 584543 867671 8657065 330287 73066 4l33ll t 13349 41306 154655

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTIRNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - = No Response to This Item

rree3e4trjf^Hx1flhff uLlfrf1ffiftfijlrorlee6-e7

Page t

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Rural Miscellaneous Non-Restncted Secured on

Non- Possessory Gasamp Imps Irrigated Irrigated Restricted Vacant Other Total Interests Mineral Other Total (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21)

Alameda Alpinebull

NIA NIA NIA NIA NIA NIA 3921 0 4 4 NIA NIA NIA NIA NIA NIA 0 0 0 NIA 0

middot--middotgtmiddotmiddot

Amador 76 742 170 988 17 148 165 middot--middotgtmiddotgtgt

Butte 0 0 Calaveras 5014 NIA NIA 1382 5183 0 11579 NIA 1216 1999 3215 Colusabull NIA NIA NIA 712 NIA NIA 712 0 202 NIA 202 Contra Costa 1231 698 613 472 1 3015 779 215 994 Del Norte 207 0 0 710 0 0 917 0 437 388 825 El Dorado 1058 1279 2337 1424 15 19159 20598 Fremo+ 8575 NIA 1928 14298 1802 NIA 26603 4 392 0 396 t bull+~~t~~ Glenn 0 0 Humboldt 8280 NIA NIA 7601 5857 0 21738 0 734 374 1108 Imperial Inyo Kem+

5757 2678 - 17660 6 26101 26 700 726 NIA 46 1264 NA 4329 51 5690 In 1 5 etc 519 467 986 207 4910 4099 11432 15290 l322 37260 NIA 3328 NIA 3328

Kings 1148 NIA NIA NIA NIA NIA 1148 0 97 12310 12407 Lake+ 373 2180 342 2895 0 29 123 152 Lassen 1043 In 15 In 15 2539 7632 In 15 11214 0 75 37 112 Los Angeles Madera Marin+ Mariposa+ Mendocino

- 63002 410 63412 10492 2348 17419 30259 NIA NIA NIA 4006 NIA NIA 4006 225 270 44282 44777

5 0 216 493 0 98 812 0 0 383 383 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0

3450 1000 7630 9750 810 0 22640 0 0 70 70 li~lil Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Rivenide

NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0 1673 657 1889 553 65 0 4837 0 0 19105 19105

0 0 1787 2082 3374 859 8102 2 292 6694 6988

251 501 In 12 625 3682 6940 11999 0 0 1393 1393 0 0 0 382 0 0 382 0 0 0 0

3310 210 3520 575 361 35518 36454 84 0 0 1122 0 82 1288 0 85 6581 6666

0 0 6847 Inll Inll 2238 467 9552 - 50811 50811

ifl bullbull ~J~ t bullbullbull 2~~n

lllibull Sacramento San Benito

5547 1004 Inl2 1510 In 11 0 8061 137 129 14154 14420 2142 In 11 Inll 2281 168 0 4591 0 10 0 10 middotmiddotmiddotmiddotimiddotmiddott~i~I

San Bernardino 1270 199 734 99230 101433 8545 433 1075 10053 t~Usect San Diego 270 2574 12313 1409 1965 483 19014 3727 171 62143 66041 rrn~~t~9= San Francisco + 0 0 San Joaquin San Luis Obispo San Mateo

149 4531 402 6834 262 12178 28 94 283 405 940 NIA NIA 3791 10393 1520 16644 1066 218 6659 7943 173 162 163 705 547 638 2388 5 3 3117 3125 11~111bull

Santa Barbara Santa Oara Santa Cniz Shasta+

2000 2000 2500 2200 NI A NI A 8700 225 380 194 799 4408 0 0 3200 305 7913 0 23 15 38

250 614 826 5116 6 6812 29 4105 4134 4113 NIA NIA 2361 3715 NIA 10189 10 102 12020 12132

fftH0$~~ 1111m

Sierra 193 0 0 467 24 0 684 172 280 51 503 Siskiyou In 12 6535 In 12 2886 In 12 In 12 9421 0 0 211 211 Solano+ 76 757 561 2022 93 3509 5 237 7445 7687 Sonoma Stanislaus Sutter

3127 758 4383 2413 57 0 10738 0 191 11542 11733 1110 909 36 7566 84 4395 14100 0 807 807

0 3843 258 0 0 2197 6298 0 236 354 590 11111111 Tehama In 12 1427 1646 4090 791 503 8457 0 72 0 72 t2ttt~~~~n Trinity Tulare

0 0 0 882 0 0 882 0 0 12 12 21072 In 11 In 11 In 11 In 11 In 11 21072 347 In 20 6739 7086 lijtijmiddot]i~~

Tuolumne+ Ventura Yolo

106 132 2510 1275 0 0 4023 672 301 1358 2331 NIA 1894 1972 1496 805 NIA 6167 NIA 878 7402 8280

1750 lnll In 11 3325 - 1550 6625 0 156 156

1nnrn~1~JM

middot -middotmiddotism Yuba

Totals

NIA 3370 1610 157 110 0 5247 0 445 0 445

91274 41752 57500 116692 250303 20372 577893 27661 15614 357862 401137

middotmiddotmiddot~$~~middot jij~j~if~$~~

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

bullbull 1993-94 data~ no data provided for 1996-97 bull 1995-96 data no data provided for 1996-97 + County AssessorReclgtrder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page9

Alameda Alpine Amador Butte Calaveras Colusa Contra Costa Del Norte El Dorado Fresno+ Glenn Humboldt Imperial Inyo Kem+ Kings Lake+ Lassen Los Angeles Madera Marin+ Mariposa+ Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Riverside Sacramento San Benito San Bernardino San Diego San Francisco+ San Joaquin San Luis Obispo San Mateo Santa Barbara Santa Clara Santa Cruz Shasta+ Sierra Siskiyou Solano+ Sonoma Stanislaus Sutter Tehama Trinity Tulare Tuolumne+ Ventura Yolo Yuba

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (UNSECURED ROLL)

Personal Unsecured Manu-Property Possessory factured

Aircraft Boats amp Fixtures Interests Homes W~~r~Q ~Q 00) UN~jtD 111 (23) (24) (25) (26) (27)

880 14483 31667 4230 708 268 1396 NIA 53632 0 15 64 139 8 226

70 954 1536 105 7 155 0 65 2892 265 3064 3532 276 1720 8857

66 1473 767 80 NIA NIA 3 80 2469 ii~l~ll 136 773 1150 67 NIA NIA NIA NIA 2126 585 28161 20920 2169 3230 484 10 55559

36 495 480 361 0 2 0 22 1396 339 4449 4021 209 1011 541 50 10620 681 11333 29883 1056 8 542 616 44119 138 444 1052 148 1782 153 4657 3560 806 0 451 698 40 10365 169 1639 2897 634 0 729 163 bull 6231 92 547 917 276 0 NIA NIA 0 1832

993 3956 17783 580 NIA 1700 NIA 0 25012 128 2030 NIA 206 1000 216 NIA 3181 6761 130 6761 1372 145 191 8599 44 560 396 300 In 28 107 169 1576

4409 57715 250006 100 16905 100 12895 0 342130 111~bull 133 1983 2634 228 518 170 NIA 0 5666 (tt)~flW 205 2235 10955 953 0 37 NIA 96 14481

48 470 418 375 105 17 5 76 1514 179 2254 7771 486 0 79 190 40 10999 1111111 221 1503 3787 329 1812 7652 i)t~aJ~lt

35 333 323 269 0 78 9 0 1047 31 237 450 51 933 1702

356 6843 12588 1658 403 21848 271 1931 3521 268 16 NIA 3 6010 11bull 235 2614 7760 361 1947 0 170 0 13087 935 29663 64645 2248 0 In 25 43842 8208 149541 389 6225 7265 324 1161 360 0 0 15724 66 1416 850 2332

1437 3638 27337 NIA NIA 42 32454 616 17420 55443 1879 0 957 2216 0 78531 222 668 1420 59 In 25 In 25 0 0 2369

1631 14891 36507 0 12620 1492 0 0 67141 2145 14694 53088 0 0 445 4436 0 74808

2045 45382 2923 53 1704 52107 337 10267 11914 447 NIA 142 NIA 0 23107 445 8698 NIA 0 0 NIA 14616 23759 ltlt=nnu~taiw 421 4321 13781 373 0 13 992 0 19901 536 6516 13926 2168 In 26 202 269 138 23755

1266 9454 59543 2115 7129 317 4238 0 84062 ~~iiil 287 2758 5800 1247 23 10115 285 5757 4667 1340 0 NIA NIA 0 12049

6 177 189 1134 0 41 1547 125 788 1523 622 0 500 233 0 3791 iill11 186 3533 5144 239 826 151 10079 tl)~MOW 880 11112 10823 620 0 493 0 0 23928 275 5515 14095 576 4710 2733 NIA NIA 27904 middotmiddot 1[~11 175 3203 2316 92 16 148 314 355 6619

96 1508 NIA 132 In 1 289 10 2235 4270 51 1340 611 1041 0 0 0 0 3043 t)imiddotiimiddotit~fli

501 5869 11764 736 NIA 134 NIA NIA 19004 196 1797 1339 458 0 31 0 0 3821 843 17675 28152 NIA NIA NIA NIA NIA 46670 174 1364 4730 150 859 126 456 0 7859 120 2269 l047 168 0 60 0 82 3746 ~11111

_ middot middotmiddot

Totals 25674 358493 905061 38355 51373 19299 75558 30413 1504226 nmn~~~~w

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1993middot94 data~ no data provided for 1996-97 1995-96 data~ no data provided for 1996-97 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page 10

A Report on Budgas Wo(kloads and Assessmeuroilt Appeuroal Activitieuros 1996-97

TABLE H

REAL PROPERTY WORKLOAD DATA (Sce Table O forWortloadStelf Comprrirons)

Trrnsfcrs New Constnrction Jurisdiclions Total Ncw Lonstmction

$ingIe AII Issuing Buttdlng Assessnrents Illscovertd Famtly Other Totrl Building Pcrmits Resultlng Without

Transfers Transfers Trursfers Pcrmlts Received Fnim Permits Permits (r) (2) (3) (4) (s) (o o)

Ahmedr NA NA 27Jss 15 t728 Alpine NA NA 0 I l5 NA 4 Arnador 645 326 97t 7 1280 964 5 Butte 4606 1479 60t5 2080 1083 155

Cdrveras 739 1125 1t64 2 1001 789 NA Colusr 4t2 519 1001 3 1904 ll l3 240 Contre Costr 4823 141 25564 I5 24958 17771 2541 Dcl Norte 1161 388 13g 2 9ll 867 363 El Doredo 2739 5191 7930 3 5187 2555 50

Frerno 14357 2fi4 r6mr l6 I1066 6713 NA Glenn 537 s37 3 8t9 Huurboldt NA 1795 lJes 8 3559 1387 194

Imperirl 1575 2237 3flf 5 2278 1972 73 Inyo 231 299 Ii0 3 NA 259 NA Kem+ 9344 I1053 10397 9 18500 7191 728 Klngs 1780 898 2679 5 NA 1122 NA I-oampe rr NA 3847 3t47 3 26676 NA NA LrSen 515 525 1141 2 1102 804 32 Los Angclcs t52740 40655 r93J9s t9 253656 90400 NA Madere NA 2808 2t0t 6 NA 1t63 NA

gg7l Marfu+ 3281 452 3733 t2 3545 0

Marposa + NA 499 499 I 714 0 25

Mendocino 3600 2050 s6g) 4 3000 1600 150

Merecd ln2 4397 4397 7 NA ln7 6793 Modoc r97 684 ttl 2 361 150 2l Mono 767 757 7 I136 256 LZ

Montcrey 393 In l 73e l3 NA 1905 NA Nape 0 6 1432 hlevrda 304 219 3364 3 3649 2255 100

Orange 54211 7558 61t29 32 33068 28520 0

Ptrrcer 568 2S08 819S 7 10396 4117 0

Plumrs 0 2

Rivenlde 48516 103t3 stt99 25 16I53 1206 NA Sacramento 22895 1771 2+66t I 34077 7445 100

Srn Benlto 1400 Inl lfixl 3 731 7I0 390

Srn Bcrnardino 377 30654 6t121 24 27392 130I3 300 San lliego 56954 8440 99t49 l9 10700 l8l8l ll6 San Frenclsco+ 3737 4357 we4 I 5409 1079 SrnJorquin 9729 8584 1ur3 I 12681 6457 2549 Str Lrft Obispo 6610 2203 Itl3 I 9642 NA NiA San Mrtco 9132 l6l I 10743 23 25099 7532 0

SrntrBerbsre 500 4190 500 4690 6 6715 3200 Santa Clara 23958 3255 2t424 17 19542 7321 0

Srntr Cruz 5349 1718 7Mj 5 4766 1433 76

Shlsts + NIA 5906 5905 4 4890 1649 15

Sierra r54 305 459 I tgz t44 26

$isldyou 526 3549 4175 6 1707 1450 50

Sohno + 6716 799 7515 I 2650 l2l t Sonoma 0 l0 7625 0

Stanisllus 1309 3087 16186 l0 9675 3153 229 Sutter 1377 415 1792 3 x200 1023 92

Tehama NA 2296 23e6 4 1958 1370 98 6 Tftilty 202 328 530 7 487 285

Tulnre In2 8509 8509 9 NA 6000 NA Tuohmrne 92t 618 1546 2 1892 864 100

Venhrn 14283 1t52 r613s It I1365 2267 50 Yolo 2300 350 2550 5 5500 1700 l0 Yubn 650 502 I152 5 175 745

Totels 553493 198317 823520 520 624608 305071 18s56

THESE TOTAIJ ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTJRNISIIED DATA ONLY NA = Not Availahle or Not Applicable 0 fio - = No Resporue to This Item

199394 data no data providedfor 1996-97 | 1995-96 dat4 no data provided for 1996-97 + Corurty AssessorReoorampr CountyAssessorRecorderCleurork

Page l1

A Report on Budgets Workloads and Assessmerrt Appeal Activities 1996-97

TABLE H (CONTINUED)

REAL PROPERTY WORKLOAI DATA (See Table 0 for lVorkloadStalf Comprrisons)

Tsruaver Relief Miscellrneous

Ner Affected by Alfectcd by 6090110 GovL thnt is

Misfortune Emlnent CIiims oilamp Owned annually Appealed Property Subdivislon Roll Corrections Calsmi$ Ilomdn Filed Gas Restricted Prop valued Properfies Splits Lots

(t) (e) (10)

Alamedr 5I In 10 62 5031 320 13348 845 3968 14274

I Alplne r ll 9 I I 59 NA54 104 35 632 Amrdor 6 5 76t 15

0 I l6 -8 2065Buttc 102 t47 295 1542Celevcms 46 0 2 0 1382 NA NA l8

NA NA NA 202 0 l6 178 164 176Colusq 258 5215 21345Contrc Costa 31 t2 80 455 207 336 2145

Del Norte 74 0 4 0 709 ll o l0 146 17 498

0 I 0 1275 105 0 389 164 888 2763EI llorado 83 1l NA 3431 2051 8829 Fresno 0 4l 34 45 14679 84

422Glenn 103 14 022 43 7601 29 825 309 185 227 1714Humboldt

Impedel t2 00 0 060 25r 167 430NA t l5 157 Inyo 2 030 NA NiA 1122 NA

500 2500 I1000 Kerrr+ NA NA 150 3328 2500 200 NA NA 68 774 NA 445 Ktngs 8 0 193 97 NA NA NA

NA NA NA Lrkeuro NA + 3 52 6 422 Lrssen I 00 75 2519 37 0

Loc fuigeles 23109 70 301I 1438 40 3700 I1E00 5I61 6344 I170806S 245 649 3010 Msderr l0 24 49 4019 13 NA

l3t 0 s05 20 0 790 125 159 4656Marln+ 46 0 48 00 11 NA NA NA 0 278 - 235Meriposa+ 35 04 9870 42 0 400 50 I150Mendocino

2046 Merccd 42 NA O 472 970 0 145 Modoc 33 07 55350 1438 l7

87 l5 I 1321Mono t53 4386 Monterey 120 NA 122 41 295 3 57 325

Nepa I 020 65 57 - 1978401 89 2723 Nevrde 80 220 000 525

165 5611 2282Orurge 82 26 563 361 210 12601 871 5855 Phcer 7 056 l0 1122 25 0 231I 944 2577

Plumas 47 In 16 40131 Rivenide NA NA 163 2 2238 323 17600 9525

13833 Secramento 133 l0 85 129 1510 37 NA 6528 447 2346 735 323 San Bentto 4 0 3 l0 2281 t2 0 33 141

48435 San Berrrardlno 29 NA 107 7 734 1053 8345 8600 NA 3488 7927 58872 San Diego 29 45 383 0 1560 5l I 0 32649 2851

San Francisco + r33 0 ll 3ll 1527 361[NA 754 2036 t592 $anJoequin 210 NA 3l 94 5896 86 NA

NA 4584 Srn Luls Obispo r80 5 49 54 37t2 77 5r 823 l70 558 1145 1855 San Mrtco I16 I 300 3 720 315 120 3057

4766 Santa Barbnnr l9 0 lll 449 2128 72 1063 70 580 4734 3625 14325 Santa CIcm 7 5 310 20 3217 128 0 5296

23 822 132 3770 3374Smts Cnrx 102 NA NA Shrgta + 90 NA NA NA NA NA 53 NA 684

0 143 Sierra 42 0 0 0 467 lt 0 15 17 NA 86 125 420 SisHyou 50 0 7 0 2885 54 906 4297shySoleno 6 237 2025 88

Sonoma 199 NA NA I9r 2411 69 NA 796 1282

Stanislaus 225 0 l7 t 6837 217 0 NA 392 836 5681

Sutter 246 0 3 236 0 114 329 458 45 32 1286NA 189 97 559 Tchama NA NA NA 73 4090 l0 NA

t25Trhr$ 3 0 0 0 866 I 0 I z7 0NiA NA 1690 ll 50 5582 Tulare II 15 l3 12 14200 200

3 26 0 642 Tuolumne 78 0 0 1302 349 38 2340 2315 h16 6981 Venturs 1605 ll 265 1509 860Yolo l0 0 I 150 3325 35 0 100 750

Yuba 745 NA 0 NA 165 15 NA 52 214 1464

6598 1657 l228ll 10168 24361 I14587 46250 59058 444422 Totels 28515 247 THEsE TOTALS ARE INCOMPLETE AIID FSPRESENT A SLJMMARY OF FURNISHED DATA ONLY

NA = Not Available or Not Applicable 0fio - = No Resporueto This ltemLree3-e4ryJfftrfiL1ff -iampffi iffffiHdrorreee7

Page 12

A Report on Budgcts Workloads and Assessment Appcal Astiyities 1996-97

TABLE E (CONTINUED)

REAL PROPERTY WORKTOAI IATA (See Table O forWorHoedStalf Comparisons)

Single Femily

(te1

Multi Family

(zo)

Proposition I

-Commercisl Industrial Rural Others TOTAL (21) (22) (2s) (21 (2s)

No of Automrtic rygrrn_ooReducedAssmts Chenge Yes or If yesn196197 No ooin95195 In9697 No (26) AT (28) (2e)

Alameda Alpine Amedor Butte Cehveres Coluse Contra Costa Del Norte El Doredo Fresno + Glerur Hrunboldt Imperial Inyo Kern+ Kings Lakc t + Lrssen

69505 1820 50 0

616 l9 1320 126

450 44 l5 2

58171 679 I19 4

3778 90 15u7 892

196 t7 335 30134 tl

10480 ln21 62 20

NA NA il l3

661 397 r02 724t5 40981 t6 00 0 66 66 l4 4 l9l 6 850 443

193 hzt 85 4000 5724 15535 40 ll 223 1826 2594 2616

4 2 3t7 0 340 340 1134 ln21 102 145 50231 37836

24 220 L t7t 63 122 85 494 15012 19581 19717

1001 328 955 4879 23902 19634 610 700

30 6 l7l I 421 400 32 6 1249 I 1560 1328 16 27 754 t97 1139 1068

677 h21 n6 rt73 5224 l8 t2 105 6 23 223

NA NA NA NA 0 0 II t8 198 0 304 299

43 Yes 0oo No

48 No -171 Yes

-loo No 0oo No

37oo Yes 630o No -lYo No 18 Yes

-t5 No 5oo No

20oo No 60o No

54oo No 0oo No

Zio No

88oo

70oo

500

55oo

Los Angeles Medera Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nepe Neveda 0renge Placer Plumes Riverside Sacramento San Benito Sen Bernardino San Diego Srn Francisco + Srn Joequin San Luis Obtpo Sen Mateo Senta Barbara Srnte Clara Santa Cruz Shqsta + Sierra Siskiyou Solano + Sonoma Stanislaus Sutter Tehema Trinity Tulrre Tuohunne + Ventrre Yolo Yuba

307991 28703 ln24 ln24 16727 806

il5 0 410 5

ln24 In24 604 38

ln24 ln24 ln24 In24 ln24 lln24 4395 IM

30931 I 10597 15380 1686 ln24 ln24

167747 488 12l60l 1308

ln24 ln24 120543 846 157686 7390 21517 3389 44042 4685 8136 325

2875 689 18657 T3 63156 1310

7665 13t h24 ln24

68 0 h24 ln24 34352 285 15917 4t2 25595 104

1718 303 ln24 b 24 In 24 ln24 Iurt24 ln24 2360 7

6[617 818 6500 50 h 24 ln24

15095 12317 364105 78089 ln24 ln24 ln24 225 225 27

498 74 I t2 18118 18M9 5 0r 0 tzL 0

50 030 0 495 428 h24 h24 In24 5898 5t9E 4000

149 5 354 8825 9975 eAsz ln24 h24 ln24 2009 zxlg ln24 h24 ln24 12905 12905 19892 ln24 h24 ln24 5766 5766 3896

I69 u0 656 544t 522r 7769 3A92 0 0 331169 300296

388 103 49 5104 2271O 15767 h24 ln24 h24 523 523 2amp 1626 ln21 454 30347 200662 175016 1027 5A7 43 2590 127076 109077

ln24 In24 ln24 1597 1597 1809 2175 932 ll14 9625 134135 146210 4351 242 1626 29706 203001 162263 23U 830 83 27455 28AM

5t2 t62 1609 1691 52701 46791 4t0 amp t97 5279 14411 13738 6 In 21 38 0 30130 30228 5ll t47 86 l6 20130 19734

1039 567 47 195 56J14 98194 176 386 138 I154 8871

In 24 In 24 ln24 3340 3340 1652 0 80 0 76 76

ln24 ln24 ln24 2812 21812 2887 247 79 6t 1064 36(88 26353 276 138 rr03 295 r8241 158M u2 t62 336 405 2t177 24551

50 t9 245 55 2Je0 1627 ln24 ln24 ln24 189 1t9 2t5 ln24 h24 ln24 92 92 98 ln24 h24 ln24 583 583 750

57 t62 248 2635 2367 1313 1325 166 sJ03 10942 NA

150 50 50 0 6800 6774 ln24 ln24 ln24 898 898 682

79 Yes 88 No 4oo No

100 No l4oo No 32oo No

5oo No No

-549o Yes 32oo No 4 Yes go No

3l7o Ycs 50 No 13 Yes 14 Yes

-l3oo No -9 Yes 20Yo Yes 4oo No I l Yes 57o Yes 0olo Yes 2oo Yes

-48Yo Yes -99lo Yes 5loo No

0oo No -3 No

27oo No l3oo No l3oo Yes 32oo No

-l4oo No 7 No

-29Vo No l0oo No

- Yes 0oo No

24Vo No

40

70o)o

680o

NA

60ao

94oo

5oo

45oo-

75oo 27oo

563oo 80

96Vo NiA

6D0o

683

Totals 1723599 69942 45708 I1100 12839 176274 2040072 1526935 25oo 20 Y 37 N 6150o

THESE TOTALS ARE INCOMPLETE AIID REPRESENT A SIMMARY OF FI-JRNISHED DATA ONLY NANotAvailable orNotApplicable 0 = Zero - =No Rcsponsc to This Item

+ 1993-94 data no data provided for 199G97 t 1995-96 data no data provided for 1996-97 + CountyAssessorlRecorder CountyAssessorRecorderClerk

Page 13

A Repoa on Budgets Ilorkloads and Assessment Appcal Activities 1996-97

TABLE

BUSINESS PROPERTY WORKLOAI DATA (Including Agricultural Businesses)

TOTAL Number Annual Property Nrunbcr Business Vessel

of General Certificated Direct Field Racehorse Statements of Property Property Boats Aircraft Aircraft Billing Appraisals Tar Rehrrns (Ercept 16) Others Asses$nents Stetements (r) 0t G) (4) (s) (o o) (8) (e) (10)

Ahmeda Alpine i Amador Butte Celeveras Colusa Contre Coste Ihl Nortc EI lloredo Fresno + Glerm Hunrboldt Imperial IrryoKern Kings Lake rt + LaSSen Los Angeles Mrdera Marin+ Mrripose + Mendocino Merced Modoc Mono Monterey Nape Nevada Orange Plecer Phmras Riverside Srcremento Srn Benito Sen Bernardino Srn Diego San Francisco + $an Joequin Sen lrris Obispo San Mateo Sante Barbara Senta Clara Senta Cnrz Sheste + Sierre $iskiyou Soleno + Sonoma Stenisleus Sutter Tchame Trinity Tulare Tuolumne + Ventre Yolo Yuba

14483 863 -r5 0

954 70 3064 265 1473 53

743 130 27491 567

499 38 4499 339 6878 657

444 138 4091 168 1639 169

525 69 3956 984 2030 128 6761 130

560 44 57715 4409

1983 120 2235 205

470 4 I700 179 1503 22r

333 35 237 3l

6M3 356 1936 269 2614 235

30807 945 622s 389 I416 66 3633 1395

17420 588 639 t76

14892 163I 14694 21 l8 2045

10267 337 8698 396 432r 42t 6516 506 9454 1206 2758 274 5757 285

136 5 788 125

3533 186 I ll l2 484 5287 272

974 l7l 1508 96

753 30 5869 474 179l 196

17675 843 1360 I70 2269 ll0

t7 8260 5317 0 0

3t8 138 139

0 0 0 0 0 75 0 6251 0 2 137 t47

1437 T2 3306 - 400 100 30 NA 2 335 329 t 248 184 I 2588 1800 00 220 - 253 0 00 27

788 96amp4 22099 00 800 0 6002 1548 04 147 0 725 1100 0 2343 1493 00 83 l 525 r50

In 2 3800 0 871 781 0 2117 6 t70 3454

NA 2973 1700 - 427

12 6205 5591 19 6902 641 0 270 180

In 7 5767 7969 27 5512 l0930 - 25428 4869 0 6085 NA 4 4651 1248

27 4587 I824 t20 3387 15 1368 2510 0 3305 67r 2 182 I042 076 t3 0 22M 230

500 0 550 NA | 1622 3433 00 328 030 50 0 369 34 2 Inl 5961 00 0 3 4218 NA

0870 1060 0 0 360

150 23933 tr ffi i 1259

7160 0 I 774 r65 0 2302 0

201 17603 0 1356 0 2 2851 2amp

t62 25687 5 2800 I 5237 468 0 3296 1900 0 1968 0

29 13265 7lw 2 NA 2381

lu2 188 2 1128 0

4854 130475 I3095 l9 6131 0 9 3746 0 0 631 0 0 6015 0 7 8017 0 I In 8 886

u9 277_

NA I1334 26 3189 0 l6 2403 t44 l3 103263 0 35 3393 0

I 1700 1224 19389 0

507 30841 16561 I 2234 NA

437 24000 563 54578

14169 87 12973 2473

145 7969 0 l0 7343 386

300 10484 L228 5 75136 315925 4442 0 0 6515 NA 0 543 0 2 1689 0

l0 6700 23 10823 10 9132 0

8 5934 685 I 2214 2t 1 158 0

l7 13768 NA 0 1339 0

l5 18992 98 I 2800 290 0 2414

53221 250 79

2739 i 10628 26 0 3250 0

52II3 7l 2179 r03 9392 4

36702 25 3887 9968 ll6 7670 0 2995 0

298r5 0 4761 9174 1761 0

330079 4550 9053 NA

13745 915 we6 0 9719 69

I3584 0 IJst 0 I870

22333 NA 7072 0 7535 3

13Ei499 3525 l47ls I 3510

37449 0 73tfi9 778 3500 0

s4696 74 88422 I580 46lll 127 3222 NA 23lll 265 Itgl9 NA 22433 25

l2l2t6 11455 0 137t3

773 0 5038 0

10929 250 229y2 It757 l0 8100 5

3920 0 1345 0

260e1 NA 3J32 0

4rt44 177 6s5r 6l 5153

Totals 350277 2481I 976 211222 t032ll 9908 739050 90494 1518939 129U

THESE TOTALS ARE INCOMPLETE A]-ID REPRESENT A STJMMARY OF ruRNISHED DATA ONLY NA =Not Available orNot Applicable 0 = Zero -No Retponse to This Item

+ree3-e4tf h1[T1ffi13-ffiTiaifi ltnlrorree6-e7

I

Page 14

A Report on Budgcts Workloads and Assessment Appeal Aotivities 1996-97

TABLE I (CONTINUEIT)

BUSINESS PROPERTY WORKLOAI IATA

Total Audits Current Audits Audits AUDITS Carried Audits Audits Audits Carried Year Completed ffaived COMPLETED Over to (4 yrs) Ilue Assigned Over Audits f99i-96 1995-95 amp WAMD 1996-9(ll) (12) (13) (14) (Is) oo (17) (1t) tle)

Alemcda Alpine Amador

1534 2

43

414 I

It

2il 0

30

27 0

652 I

4I

664 0

39

26 0

590 0

39

0 I

Butte u2 24 0 88 I12 46 6 52 60 Calaveras 23 6 0 4 IO 6 0 6 4 Colusa 102 28 10 l4 52 42 0 42 10

Contra Costa 539 22t 3 t2 236 252 4 256 0 Del Norte 31 4 0 6 t0 6 0 6 4 El Dorado 134 44 9 7 60 28 3l s9 I Fresno + I350 332 255 t2 599 587 t2 599 0 Glerur t2 l0 50 25 85 25 73 60 Humboldt t79 6l 5 66 6l 5 66 0 Imperial Inyo Kern +

22028

669

487

69

2000

0 2l

294

5828

363

680

160

0 0

NA

6E0

I60

0 28

203 Kings frke t + Lesscn

1393724

30lt

8

0I 0

0

0

30t2 t

30

l6

0

0

30 0

l6

0 t2 0

[os Angeles 15554 3353 0 190 35j f223 320 3543 0 Madera 134 100 0 0 100 34 0 34 66 Marin+ Mariposa + Mcndocino

19633

139

196 L

32

0 6 2

0 03

196I

37

0 4

2l

0 I

t5

05

36

196 3

I Mercsd Modoc Mono

256l5t2

740

t2

2LI 5

0 07

95 t

24

95I 5

0 00

95I(

0 0

19

Monterey Napa

437296

t06 5l

6 0

2t ffi

133 rr5

t23 57

5

30 r28 87

5

28 Neveda 198 32 0 0 32 32 0 32 0 0range 4467 1479 0 23 1502 1060 442 1502 0 Placer 104 75 20 3 98 97 I 9E 0 Plumas Riverside Sacramento San Benito $an Bernardino San Diego Srn Frencisco San Joaquin $an l-uis Obispo Sen Mnteo

201503 1325

792151 3492 2011

970 319

11 50

2 240 252

l5358 900 442 198 69

386

0 25 l6 8

30 l4 0 I0

346 126

0 726 400 t74 68

0102

L

586 403 3r

1092 rJ30

630 zffi

70 4t8

0435 274 3l

393 697 432 239

67 432

2 5

t29 0

48 30

82 26

3 56

ffi 403

31ul

1067 514 265

70488

0 146

0 0

651 263 ll6

I 0 0

Senta Barbara 1252 235 15 220 4it0 285 150 435 35

Santa Clara Santa Crw Shasta Sierra

3762 292377

0

677 38 9l

0

104 0 2 0

34 96 t3

T

815 134 r06

I

809 73 96

I

6 0 0 0

8t5 7396I

0 6l l0 0

Siskiyou Soleno +

32374

2A80

00

00

20t0

l5 60

0 l0

rs 70

5

l0 $onoma 886 164 0 3l 195 153 l4 r67 28 Stanislaus Sutter

640154

r45 30

0 0

5

17 150 47

145 M

5 )

150 46

0 I

Tehama Trinity Tulare Tuolumne + Venhua Yolo

470

493 58

715 400

t35

146 8

145 r00

t00

47 0

NA 50

I 3

l5 6

259 30

24 t

20t l4

fi4 1t0

230

145 7

164 r65

I 0

t5 0

135 l5

24 0

160 7

zw 180

0I

48 7

r05 0

Yube 191 3l 0 4 35 33 0 33 2

Totels 497t4 I1631 979 3503 16113 12007 1972 13979 2200

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FURNISHED DATA ONLY NiA Not Available or Not Applicable 0 = Zero - = No Response to This Item

+t 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAsscssorRccordcrClerk

Psge l5

SECTIOT ry

ASSESSMEhIT APPEALS

STATISTICS

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE J

DISTRIBI]TION OF ASSESSMENT APPEALS BY PROPERTY TYPES (f 99697 Fiscal Year)

Number of Percentage Numberof Number of Number of Numbcr of Bruiness Number of TOTAL Number of Chlngp Residential Corrunercial Industrtal Bural Property Other NUMBER OF Appeals From Appeals Appcals Appeals Appeals Appeals Appeals APPEALS Fitd I995-96 Ftled Filed Filed Filed Filed Filed FILED 199$96 to96-97

(8) (e) fl) (2) (3) (4) (5) (6) (7) Almeda 12L79 2270 934 75 E09 148 16415 11280 455oo

Alpine 0 l6 0 0 0 0 16 l6 00 n Amador 37 30 t2 l0 I 92 143 351Vo

Butte 308 226 363 Calavems 5 I 3 5 I 18 26 -308

Colusa 0 tl 4 6 0 8 29 29 00

Contra Costa 6783 652 147 49 455 0 8086 5393 49fo n Dcl Noile 6 0 0 2 0 l0 l7 412oo

El Dorado 1r3 79 l2 l6 2L 8 249 257 -3Loo

Fresno 1013 309 89 96 2t2 ll3 1832 2077 -l187o Glenn I l2 I 2 16 52 -692oo

Humboldt 49 44 19 t7 39 33 20r lt7 L360o 4750o lmpertat 4E 43 9 7t 27 0 205 139

n -7190o Inyo ll 0 I 0 16 57 4lloo Kern + 1923 996 156 94 306 347S 2462 433oo Iffng 4l 93 5 2 l4 t7 172 120

a 00olo Lake r 43 l4 0 0 5 64 64 l3 538olo Lassen I 4 0 l5 0 20

1120 Los Angeles 73717 23871 NA NA NiA LL772 109360 93305 284oo Madera r02

JJ 43 t1 36 0 t3t 99z t0fo Marin + 795 125 7 3 lll 53 II00

l1 545oo Maripoca + 5 3 0 0 I 8 11 na l -237oo Mendoclno 2E t 38 t03 135

1057oo Merced 2t8 In t Lr l In l In 1 In l 288 140 6 5667 Modoc t 3 I 33 I I 40

a( 37 -3240o Mono In l In l In 1 In l In l 25 -Lfo Monterey 261 t21 26 t6 t8t t9 624 636 190 Napa 237 133 ln2 lnz ln2 0 370 3Il

385 960o Nevada l7l 172 0 0 65 I4 422 1 -51oo Omnge 21629 4485 [409 187 3183 308)5 32547

55sYo Placer 1766 206 0 0 r0r 20 2093 1346 t7 -294oo Plumls 6 4 0 2 0 0 t2

-123oo Riverside 17298 4380 0 451 464 464 23057 26289 -t340o Sacnmento 4541 960 490 85 290 3r0 6676 7707

54 74oo San Benito 7 10 5 2l 3 2 50 6756 287oo San Bernardino 6637 878 568 438 174 8695

-275oo San Diego 14408 1870 1053 424 957 6l 18773 25910 -143oo San Francisco 1107 457 62 0 r39 66 1831 2136 165oo San Joaquin 1I84 397 ln2 53 104 57 1795 1541 -51 $an Luis Oblspo 86 90 t9 7 l9 I 222 214

3007 09 $m Mateo 2249 433 In2 In l 305 48 3035 ( 943 34s Ssnta Barbara 857 175 47 36 r05 1212

6625 6490 2loo $anta Clarr 3618 1662 h2 In 2 1258 87 539 Snnta Cnrz 155 99 8 17 35 0 314 204

0 191 207 -77oo Shasta + 30 lI3 3 2 43 6 3 r000 Sierra 2 0 0 3 I 0

22 2r 48oo Siskiyou J 5 0 0 6 157 1361 10t6 253oo Solano + 886 242 16 t5 45

2693 1833 46Po Sonomn 58 0 I152 1180 -24oo Stanishus 778 183 60 71

l0 389 92 3228oo Sutter 235 26 I 6l 48 tra

0 464 20091 Tehamr 454 4 3 3 0 2 0 9 It -182oo Trinity 3 4 0 0

NiA 5s6 726 -262oo Tuhre NA NA NA NA NA l5 0 57 69 -t74vo Tuolumne + 5 30 5 2

NA 6420 7176 -105 Vcntura NA NA NA NA NA 57 0 304 384 -208oo Yolo l6 208 h2 n

0 51 39 308olo Yuba l4 18 I 8 l0

6620 17205 262104 24663t 6-SYo Totals 175775 46024 5041 2082

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF zuRNISHED DATA ONLY NA = Not Avrilable or Not Applicable 07ro - No Response to This Item

lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + County AssessoriRecorder County AssessorRecorderClerk

Prge 16

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Rural Miscellaneous Non-Restncted Secured on

Non- Possessory Gasamp Imps Irrigated Irrigated Restricted Vacant Other Total Interests Mineral Other Total (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21)

Alameda Alpinebull

NIA NIA NIA NIA NIA NIA 3921 0 4 4 NIA NIA NIA NIA NIA NIA 0 0 0 NIA 0

middot--middotgtmiddotmiddot

Amador 76 742 170 988 17 148 165 middot--middotgtmiddotgtgt

Butte 0 0 Calaveras 5014 NIA NIA 1382 5183 0 11579 NIA 1216 1999 3215 Colusabull NIA NIA NIA 712 NIA NIA 712 0 202 NIA 202 Contra Costa 1231 698 613 472 1 3015 779 215 994 Del Norte 207 0 0 710 0 0 917 0 437 388 825 El Dorado 1058 1279 2337 1424 15 19159 20598 Fremo+ 8575 NIA 1928 14298 1802 NIA 26603 4 392 0 396 t bull+~~t~~ Glenn 0 0 Humboldt 8280 NIA NIA 7601 5857 0 21738 0 734 374 1108 Imperial Inyo Kem+

5757 2678 - 17660 6 26101 26 700 726 NIA 46 1264 NA 4329 51 5690 In 1 5 etc 519 467 986 207 4910 4099 11432 15290 l322 37260 NIA 3328 NIA 3328

Kings 1148 NIA NIA NIA NIA NIA 1148 0 97 12310 12407 Lake+ 373 2180 342 2895 0 29 123 152 Lassen 1043 In 15 In 15 2539 7632 In 15 11214 0 75 37 112 Los Angeles Madera Marin+ Mariposa+ Mendocino

- 63002 410 63412 10492 2348 17419 30259 NIA NIA NIA 4006 NIA NIA 4006 225 270 44282 44777

5 0 216 493 0 98 812 0 0 383 383 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0

3450 1000 7630 9750 810 0 22640 0 0 70 70 li~lil Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Rivenide

NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA 0 1673 657 1889 553 65 0 4837 0 0 19105 19105

0 0 1787 2082 3374 859 8102 2 292 6694 6988

251 501 In 12 625 3682 6940 11999 0 0 1393 1393 0 0 0 382 0 0 382 0 0 0 0

3310 210 3520 575 361 35518 36454 84 0 0 1122 0 82 1288 0 85 6581 6666

0 0 6847 Inll Inll 2238 467 9552 - 50811 50811

ifl bullbull ~J~ t bullbullbull 2~~n

lllibull Sacramento San Benito

5547 1004 Inl2 1510 In 11 0 8061 137 129 14154 14420 2142 In 11 Inll 2281 168 0 4591 0 10 0 10 middotmiddotmiddotmiddotimiddotmiddott~i~I

San Bernardino 1270 199 734 99230 101433 8545 433 1075 10053 t~Usect San Diego 270 2574 12313 1409 1965 483 19014 3727 171 62143 66041 rrn~~t~9= San Francisco + 0 0 San Joaquin San Luis Obispo San Mateo

149 4531 402 6834 262 12178 28 94 283 405 940 NIA NIA 3791 10393 1520 16644 1066 218 6659 7943 173 162 163 705 547 638 2388 5 3 3117 3125 11~111bull

Santa Barbara Santa Oara Santa Cniz Shasta+

2000 2000 2500 2200 NI A NI A 8700 225 380 194 799 4408 0 0 3200 305 7913 0 23 15 38

250 614 826 5116 6 6812 29 4105 4134 4113 NIA NIA 2361 3715 NIA 10189 10 102 12020 12132

fftH0$~~ 1111m

Sierra 193 0 0 467 24 0 684 172 280 51 503 Siskiyou In 12 6535 In 12 2886 In 12 In 12 9421 0 0 211 211 Solano+ 76 757 561 2022 93 3509 5 237 7445 7687 Sonoma Stanislaus Sutter

3127 758 4383 2413 57 0 10738 0 191 11542 11733 1110 909 36 7566 84 4395 14100 0 807 807

0 3843 258 0 0 2197 6298 0 236 354 590 11111111 Tehama In 12 1427 1646 4090 791 503 8457 0 72 0 72 t2ttt~~~~n Trinity Tulare

0 0 0 882 0 0 882 0 0 12 12 21072 In 11 In 11 In 11 In 11 In 11 21072 347 In 20 6739 7086 lijtijmiddot]i~~

Tuolumne+ Ventura Yolo

106 132 2510 1275 0 0 4023 672 301 1358 2331 NIA 1894 1972 1496 805 NIA 6167 NIA 878 7402 8280

1750 lnll In 11 3325 - 1550 6625 0 156 156

1nnrn~1~JM

middot -middotmiddotism Yuba

Totals

NIA 3370 1610 157 110 0 5247 0 445 0 445

91274 41752 57500 116692 250303 20372 577893 27661 15614 357862 401137

middotmiddotmiddot~$~~middot jij~j~if~$~~

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

bullbull 1993-94 data~ no data provided for 1996-97 bull 1995-96 data no data provided for 1996-97 + County AssessorReclgtrder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page9

Alameda Alpine Amador Butte Calaveras Colusa Contra Costa Del Norte El Dorado Fresno+ Glenn Humboldt Imperial Inyo Kem+ Kings Lake+ Lassen Los Angeles Madera Marin+ Mariposa+ Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Riverside Sacramento San Benito San Bernardino San Diego San Francisco+ San Joaquin San Luis Obispo San Mateo Santa Barbara Santa Clara Santa Cruz Shasta+ Sierra Siskiyou Solano+ Sonoma Stanislaus Sutter Tehama Trinity Tulare Tuolumne+ Ventura Yolo Yuba

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (UNSECURED ROLL)

Personal Unsecured Manu-Property Possessory factured

Aircraft Boats amp Fixtures Interests Homes W~~r~Q ~Q 00) UN~jtD 111 (23) (24) (25) (26) (27)

880 14483 31667 4230 708 268 1396 NIA 53632 0 15 64 139 8 226

70 954 1536 105 7 155 0 65 2892 265 3064 3532 276 1720 8857

66 1473 767 80 NIA NIA 3 80 2469 ii~l~ll 136 773 1150 67 NIA NIA NIA NIA 2126 585 28161 20920 2169 3230 484 10 55559

36 495 480 361 0 2 0 22 1396 339 4449 4021 209 1011 541 50 10620 681 11333 29883 1056 8 542 616 44119 138 444 1052 148 1782 153 4657 3560 806 0 451 698 40 10365 169 1639 2897 634 0 729 163 bull 6231 92 547 917 276 0 NIA NIA 0 1832

993 3956 17783 580 NIA 1700 NIA 0 25012 128 2030 NIA 206 1000 216 NIA 3181 6761 130 6761 1372 145 191 8599 44 560 396 300 In 28 107 169 1576

4409 57715 250006 100 16905 100 12895 0 342130 111~bull 133 1983 2634 228 518 170 NIA 0 5666 (tt)~flW 205 2235 10955 953 0 37 NIA 96 14481

48 470 418 375 105 17 5 76 1514 179 2254 7771 486 0 79 190 40 10999 1111111 221 1503 3787 329 1812 7652 i)t~aJ~lt

35 333 323 269 0 78 9 0 1047 31 237 450 51 933 1702

356 6843 12588 1658 403 21848 271 1931 3521 268 16 NIA 3 6010 11bull 235 2614 7760 361 1947 0 170 0 13087 935 29663 64645 2248 0 In 25 43842 8208 149541 389 6225 7265 324 1161 360 0 0 15724 66 1416 850 2332

1437 3638 27337 NIA NIA 42 32454 616 17420 55443 1879 0 957 2216 0 78531 222 668 1420 59 In 25 In 25 0 0 2369

1631 14891 36507 0 12620 1492 0 0 67141 2145 14694 53088 0 0 445 4436 0 74808

2045 45382 2923 53 1704 52107 337 10267 11914 447 NIA 142 NIA 0 23107 445 8698 NIA 0 0 NIA 14616 23759 ltlt=nnu~taiw 421 4321 13781 373 0 13 992 0 19901 536 6516 13926 2168 In 26 202 269 138 23755

1266 9454 59543 2115 7129 317 4238 0 84062 ~~iiil 287 2758 5800 1247 23 10115 285 5757 4667 1340 0 NIA NIA 0 12049

6 177 189 1134 0 41 1547 125 788 1523 622 0 500 233 0 3791 iill11 186 3533 5144 239 826 151 10079 tl)~MOW 880 11112 10823 620 0 493 0 0 23928 275 5515 14095 576 4710 2733 NIA NIA 27904 middotmiddot 1[~11 175 3203 2316 92 16 148 314 355 6619

96 1508 NIA 132 In 1 289 10 2235 4270 51 1340 611 1041 0 0 0 0 3043 t)imiddotiimiddotit~fli

501 5869 11764 736 NIA 134 NIA NIA 19004 196 1797 1339 458 0 31 0 0 3821 843 17675 28152 NIA NIA NIA NIA NIA 46670 174 1364 4730 150 859 126 456 0 7859 120 2269 l047 168 0 60 0 82 3746 ~11111

_ middot middotmiddot

Totals 25674 358493 905061 38355 51373 19299 75558 30413 1504226 nmn~~~~w

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1993middot94 data~ no data provided for 1996-97 1995-96 data~ no data provided for 1996-97 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page 10

A Report on Budgas Wo(kloads and Assessmeuroilt Appeuroal Activitieuros 1996-97

TABLE H

REAL PROPERTY WORKLOAD DATA (Sce Table O forWortloadStelf Comprrirons)

Trrnsfcrs New Constnrction Jurisdiclions Total Ncw Lonstmction

$ingIe AII Issuing Buttdlng Assessnrents Illscovertd Famtly Other Totrl Building Pcrmits Resultlng Without

Transfers Transfers Trursfers Pcrmlts Received Fnim Permits Permits (r) (2) (3) (4) (s) (o o)

Ahmedr NA NA 27Jss 15 t728 Alpine NA NA 0 I l5 NA 4 Arnador 645 326 97t 7 1280 964 5 Butte 4606 1479 60t5 2080 1083 155

Cdrveras 739 1125 1t64 2 1001 789 NA Colusr 4t2 519 1001 3 1904 ll l3 240 Contre Costr 4823 141 25564 I5 24958 17771 2541 Dcl Norte 1161 388 13g 2 9ll 867 363 El Doredo 2739 5191 7930 3 5187 2555 50

Frerno 14357 2fi4 r6mr l6 I1066 6713 NA Glenn 537 s37 3 8t9 Huurboldt NA 1795 lJes 8 3559 1387 194

Imperirl 1575 2237 3flf 5 2278 1972 73 Inyo 231 299 Ii0 3 NA 259 NA Kem+ 9344 I1053 10397 9 18500 7191 728 Klngs 1780 898 2679 5 NA 1122 NA I-oampe rr NA 3847 3t47 3 26676 NA NA LrSen 515 525 1141 2 1102 804 32 Los Angclcs t52740 40655 r93J9s t9 253656 90400 NA Madere NA 2808 2t0t 6 NA 1t63 NA

gg7l Marfu+ 3281 452 3733 t2 3545 0

Marposa + NA 499 499 I 714 0 25

Mendocino 3600 2050 s6g) 4 3000 1600 150

Merecd ln2 4397 4397 7 NA ln7 6793 Modoc r97 684 ttl 2 361 150 2l Mono 767 757 7 I136 256 LZ

Montcrey 393 In l 73e l3 NA 1905 NA Nape 0 6 1432 hlevrda 304 219 3364 3 3649 2255 100

Orange 54211 7558 61t29 32 33068 28520 0

Ptrrcer 568 2S08 819S 7 10396 4117 0

Plumrs 0 2

Rivenlde 48516 103t3 stt99 25 16I53 1206 NA Sacramento 22895 1771 2+66t I 34077 7445 100

Srn Benlto 1400 Inl lfixl 3 731 7I0 390

Srn Bcrnardino 377 30654 6t121 24 27392 130I3 300 San lliego 56954 8440 99t49 l9 10700 l8l8l ll6 San Frenclsco+ 3737 4357 we4 I 5409 1079 SrnJorquin 9729 8584 1ur3 I 12681 6457 2549 Str Lrft Obispo 6610 2203 Itl3 I 9642 NA NiA San Mrtco 9132 l6l I 10743 23 25099 7532 0

SrntrBerbsre 500 4190 500 4690 6 6715 3200 Santa Clara 23958 3255 2t424 17 19542 7321 0

Srntr Cruz 5349 1718 7Mj 5 4766 1433 76

Shlsts + NIA 5906 5905 4 4890 1649 15

Sierra r54 305 459 I tgz t44 26

$isldyou 526 3549 4175 6 1707 1450 50

Sohno + 6716 799 7515 I 2650 l2l t Sonoma 0 l0 7625 0

Stanisllus 1309 3087 16186 l0 9675 3153 229 Sutter 1377 415 1792 3 x200 1023 92

Tehama NA 2296 23e6 4 1958 1370 98 6 Tftilty 202 328 530 7 487 285

Tulnre In2 8509 8509 9 NA 6000 NA Tuohmrne 92t 618 1546 2 1892 864 100

Venhrn 14283 1t52 r613s It I1365 2267 50 Yolo 2300 350 2550 5 5500 1700 l0 Yubn 650 502 I152 5 175 745

Totels 553493 198317 823520 520 624608 305071 18s56

THESE TOTAIJ ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTJRNISIIED DATA ONLY NA = Not Availahle or Not Applicable 0 fio - = No Resporue to This Item

199394 data no data providedfor 1996-97 | 1995-96 dat4 no data provided for 1996-97 + Corurty AssessorReoorampr CountyAssessorRecorderCleurork

Page l1

A Report on Budgets Workloads and Assessmerrt Appeal Activities 1996-97

TABLE H (CONTINUED)

REAL PROPERTY WORKLOAI DATA (See Table 0 for lVorkloadStalf Comprrisons)

Tsruaver Relief Miscellrneous

Ner Affected by Alfectcd by 6090110 GovL thnt is

Misfortune Emlnent CIiims oilamp Owned annually Appealed Property Subdivislon Roll Corrections Calsmi$ Ilomdn Filed Gas Restricted Prop valued Properfies Splits Lots

(t) (e) (10)

Alamedr 5I In 10 62 5031 320 13348 845 3968 14274

I Alplne r ll 9 I I 59 NA54 104 35 632 Amrdor 6 5 76t 15

0 I l6 -8 2065Buttc 102 t47 295 1542Celevcms 46 0 2 0 1382 NA NA l8

NA NA NA 202 0 l6 178 164 176Colusq 258 5215 21345Contrc Costa 31 t2 80 455 207 336 2145

Del Norte 74 0 4 0 709 ll o l0 146 17 498

0 I 0 1275 105 0 389 164 888 2763EI llorado 83 1l NA 3431 2051 8829 Fresno 0 4l 34 45 14679 84

422Glenn 103 14 022 43 7601 29 825 309 185 227 1714Humboldt

Impedel t2 00 0 060 25r 167 430NA t l5 157 Inyo 2 030 NA NiA 1122 NA

500 2500 I1000 Kerrr+ NA NA 150 3328 2500 200 NA NA 68 774 NA 445 Ktngs 8 0 193 97 NA NA NA

NA NA NA Lrkeuro NA + 3 52 6 422 Lrssen I 00 75 2519 37 0

Loc fuigeles 23109 70 301I 1438 40 3700 I1E00 5I61 6344 I170806S 245 649 3010 Msderr l0 24 49 4019 13 NA

l3t 0 s05 20 0 790 125 159 4656Marln+ 46 0 48 00 11 NA NA NA 0 278 - 235Meriposa+ 35 04 9870 42 0 400 50 I150Mendocino

2046 Merccd 42 NA O 472 970 0 145 Modoc 33 07 55350 1438 l7

87 l5 I 1321Mono t53 4386 Monterey 120 NA 122 41 295 3 57 325

Nepa I 020 65 57 - 1978401 89 2723 Nevrde 80 220 000 525

165 5611 2282Orurge 82 26 563 361 210 12601 871 5855 Phcer 7 056 l0 1122 25 0 231I 944 2577

Plumas 47 In 16 40131 Rivenide NA NA 163 2 2238 323 17600 9525

13833 Secramento 133 l0 85 129 1510 37 NA 6528 447 2346 735 323 San Bentto 4 0 3 l0 2281 t2 0 33 141

48435 San Berrrardlno 29 NA 107 7 734 1053 8345 8600 NA 3488 7927 58872 San Diego 29 45 383 0 1560 5l I 0 32649 2851

San Francisco + r33 0 ll 3ll 1527 361[NA 754 2036 t592 $anJoequin 210 NA 3l 94 5896 86 NA

NA 4584 Srn Luls Obispo r80 5 49 54 37t2 77 5r 823 l70 558 1145 1855 San Mrtco I16 I 300 3 720 315 120 3057

4766 Santa Barbnnr l9 0 lll 449 2128 72 1063 70 580 4734 3625 14325 Santa CIcm 7 5 310 20 3217 128 0 5296

23 822 132 3770 3374Smts Cnrx 102 NA NA Shrgta + 90 NA NA NA NA NA 53 NA 684

0 143 Sierra 42 0 0 0 467 lt 0 15 17 NA 86 125 420 SisHyou 50 0 7 0 2885 54 906 4297shySoleno 6 237 2025 88

Sonoma 199 NA NA I9r 2411 69 NA 796 1282

Stanislaus 225 0 l7 t 6837 217 0 NA 392 836 5681

Sutter 246 0 3 236 0 114 329 458 45 32 1286NA 189 97 559 Tchama NA NA NA 73 4090 l0 NA

t25Trhr$ 3 0 0 0 866 I 0 I z7 0NiA NA 1690 ll 50 5582 Tulare II 15 l3 12 14200 200

3 26 0 642 Tuolumne 78 0 0 1302 349 38 2340 2315 h16 6981 Venturs 1605 ll 265 1509 860Yolo l0 0 I 150 3325 35 0 100 750

Yuba 745 NA 0 NA 165 15 NA 52 214 1464

6598 1657 l228ll 10168 24361 I14587 46250 59058 444422 Totels 28515 247 THEsE TOTALS ARE INCOMPLETE AIID FSPRESENT A SLJMMARY OF FURNISHED DATA ONLY

NA = Not Available or Not Applicable 0fio - = No Resporueto This ltemLree3-e4ryJfftrfiL1ff -iampffi iffffiHdrorreee7

Page 12

A Report on Budgcts Workloads and Assessment Appcal Astiyities 1996-97

TABLE E (CONTINUED)

REAL PROPERTY WORKTOAI IATA (See Table O forWorHoedStalf Comparisons)

Single Femily

(te1

Multi Family

(zo)

Proposition I

-Commercisl Industrial Rural Others TOTAL (21) (22) (2s) (21 (2s)

No of Automrtic rygrrn_ooReducedAssmts Chenge Yes or If yesn196197 No ooin95195 In9697 No (26) AT (28) (2e)

Alameda Alpine Amedor Butte Cehveres Coluse Contra Costa Del Norte El Doredo Fresno + Glerur Hrunboldt Imperial Inyo Kern+ Kings Lakc t + Lrssen

69505 1820 50 0

616 l9 1320 126

450 44 l5 2

58171 679 I19 4

3778 90 15u7 892

196 t7 335 30134 tl

10480 ln21 62 20

NA NA il l3

661 397 r02 724t5 40981 t6 00 0 66 66 l4 4 l9l 6 850 443

193 hzt 85 4000 5724 15535 40 ll 223 1826 2594 2616

4 2 3t7 0 340 340 1134 ln21 102 145 50231 37836

24 220 L t7t 63 122 85 494 15012 19581 19717

1001 328 955 4879 23902 19634 610 700

30 6 l7l I 421 400 32 6 1249 I 1560 1328 16 27 754 t97 1139 1068

677 h21 n6 rt73 5224 l8 t2 105 6 23 223

NA NA NA NA 0 0 II t8 198 0 304 299

43 Yes 0oo No

48 No -171 Yes

-loo No 0oo No

37oo Yes 630o No -lYo No 18 Yes

-t5 No 5oo No

20oo No 60o No

54oo No 0oo No

Zio No

88oo

70oo

500

55oo

Los Angeles Medera Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nepe Neveda 0renge Placer Plumes Riverside Sacramento San Benito Sen Bernardino San Diego Srn Francisco + Srn Joequin San Luis Obtpo Sen Mateo Senta Barbara Srnte Clara Santa Cruz Shqsta + Sierra Siskiyou Solano + Sonoma Stanislaus Sutter Tehema Trinity Tulrre Tuohunne + Ventrre Yolo Yuba

307991 28703 ln24 ln24 16727 806

il5 0 410 5

ln24 In24 604 38

ln24 ln24 ln24 In24 ln24 lln24 4395 IM

30931 I 10597 15380 1686 ln24 ln24

167747 488 12l60l 1308

ln24 ln24 120543 846 157686 7390 21517 3389 44042 4685 8136 325

2875 689 18657 T3 63156 1310

7665 13t h24 ln24

68 0 h24 ln24 34352 285 15917 4t2 25595 104

1718 303 ln24 b 24 In 24 ln24 Iurt24 ln24 2360 7

6[617 818 6500 50 h 24 ln24

15095 12317 364105 78089 ln24 ln24 ln24 225 225 27

498 74 I t2 18118 18M9 5 0r 0 tzL 0

50 030 0 495 428 h24 h24 In24 5898 5t9E 4000

149 5 354 8825 9975 eAsz ln24 h24 ln24 2009 zxlg ln24 h24 ln24 12905 12905 19892 ln24 h24 ln24 5766 5766 3896

I69 u0 656 544t 522r 7769 3A92 0 0 331169 300296

388 103 49 5104 2271O 15767 h24 ln24 h24 523 523 2amp 1626 ln21 454 30347 200662 175016 1027 5A7 43 2590 127076 109077

ln24 In24 ln24 1597 1597 1809 2175 932 ll14 9625 134135 146210 4351 242 1626 29706 203001 162263 23U 830 83 27455 28AM

5t2 t62 1609 1691 52701 46791 4t0 amp t97 5279 14411 13738 6 In 21 38 0 30130 30228 5ll t47 86 l6 20130 19734

1039 567 47 195 56J14 98194 176 386 138 I154 8871

In 24 In 24 ln24 3340 3340 1652 0 80 0 76 76

ln24 ln24 ln24 2812 21812 2887 247 79 6t 1064 36(88 26353 276 138 rr03 295 r8241 158M u2 t62 336 405 2t177 24551

50 t9 245 55 2Je0 1627 ln24 ln24 ln24 189 1t9 2t5 ln24 h24 ln24 92 92 98 ln24 h24 ln24 583 583 750

57 t62 248 2635 2367 1313 1325 166 sJ03 10942 NA

150 50 50 0 6800 6774 ln24 ln24 ln24 898 898 682

79 Yes 88 No 4oo No

100 No l4oo No 32oo No

5oo No No

-549o Yes 32oo No 4 Yes go No

3l7o Ycs 50 No 13 Yes 14 Yes

-l3oo No -9 Yes 20Yo Yes 4oo No I l Yes 57o Yes 0olo Yes 2oo Yes

-48Yo Yes -99lo Yes 5loo No

0oo No -3 No

27oo No l3oo No l3oo Yes 32oo No

-l4oo No 7 No

-29Vo No l0oo No

- Yes 0oo No

24Vo No

40

70o)o

680o

NA

60ao

94oo

5oo

45oo-

75oo 27oo

563oo 80

96Vo NiA

6D0o

683

Totals 1723599 69942 45708 I1100 12839 176274 2040072 1526935 25oo 20 Y 37 N 6150o

THESE TOTALS ARE INCOMPLETE AIID REPRESENT A SIMMARY OF FI-JRNISHED DATA ONLY NANotAvailable orNotApplicable 0 = Zero - =No Rcsponsc to This Item

+ 1993-94 data no data provided for 199G97 t 1995-96 data no data provided for 1996-97 + CountyAssessorlRecorder CountyAssessorRecorderClerk

Page 13

A Repoa on Budgets Ilorkloads and Assessment Appcal Activities 1996-97

TABLE

BUSINESS PROPERTY WORKLOAI DATA (Including Agricultural Businesses)

TOTAL Number Annual Property Nrunbcr Business Vessel

of General Certificated Direct Field Racehorse Statements of Property Property Boats Aircraft Aircraft Billing Appraisals Tar Rehrrns (Ercept 16) Others Asses$nents Stetements (r) 0t G) (4) (s) (o o) (8) (e) (10)

Ahmeda Alpine i Amador Butte Celeveras Colusa Contre Coste Ihl Nortc EI lloredo Fresno + Glerm Hunrboldt Imperial IrryoKern Kings Lake rt + LaSSen Los Angeles Mrdera Marin+ Mrripose + Mendocino Merced Modoc Mono Monterey Nape Nevada Orange Plecer Phmras Riverside Srcremento Srn Benito Sen Bernardino Srn Diego San Francisco + $an Joequin Sen lrris Obispo San Mateo Sante Barbara Senta Clara Senta Cnrz Sheste + Sierre $iskiyou Soleno + Sonoma Stenisleus Sutter Tchame Trinity Tulare Tuolumne + Ventre Yolo Yuba

14483 863 -r5 0

954 70 3064 265 1473 53

743 130 27491 567

499 38 4499 339 6878 657

444 138 4091 168 1639 169

525 69 3956 984 2030 128 6761 130

560 44 57715 4409

1983 120 2235 205

470 4 I700 179 1503 22r

333 35 237 3l

6M3 356 1936 269 2614 235

30807 945 622s 389 I416 66 3633 1395

17420 588 639 t76

14892 163I 14694 21 l8 2045

10267 337 8698 396 432r 42t 6516 506 9454 1206 2758 274 5757 285

136 5 788 125

3533 186 I ll l2 484 5287 272

974 l7l 1508 96

753 30 5869 474 179l 196

17675 843 1360 I70 2269 ll0

t7 8260 5317 0 0

3t8 138 139

0 0 0 0 0 75 0 6251 0 2 137 t47

1437 T2 3306 - 400 100 30 NA 2 335 329 t 248 184 I 2588 1800 00 220 - 253 0 00 27

788 96amp4 22099 00 800 0 6002 1548 04 147 0 725 1100 0 2343 1493 00 83 l 525 r50

In 2 3800 0 871 781 0 2117 6 t70 3454

NA 2973 1700 - 427

12 6205 5591 19 6902 641 0 270 180

In 7 5767 7969 27 5512 l0930 - 25428 4869 0 6085 NA 4 4651 1248

27 4587 I824 t20 3387 15 1368 2510 0 3305 67r 2 182 I042 076 t3 0 22M 230

500 0 550 NA | 1622 3433 00 328 030 50 0 369 34 2 Inl 5961 00 0 3 4218 NA

0870 1060 0 0 360

150 23933 tr ffi i 1259

7160 0 I 774 r65 0 2302 0

201 17603 0 1356 0 2 2851 2amp

t62 25687 5 2800 I 5237 468 0 3296 1900 0 1968 0

29 13265 7lw 2 NA 2381

lu2 188 2 1128 0

4854 130475 I3095 l9 6131 0 9 3746 0 0 631 0 0 6015 0 7 8017 0 I In 8 886

u9 277_

NA I1334 26 3189 0 l6 2403 t44 l3 103263 0 35 3393 0

I 1700 1224 19389 0

507 30841 16561 I 2234 NA

437 24000 563 54578

14169 87 12973 2473

145 7969 0 l0 7343 386

300 10484 L228 5 75136 315925 4442 0 0 6515 NA 0 543 0 2 1689 0

l0 6700 23 10823 10 9132 0

8 5934 685 I 2214 2t 1 158 0

l7 13768 NA 0 1339 0

l5 18992 98 I 2800 290 0 2414

53221 250 79

2739 i 10628 26 0 3250 0

52II3 7l 2179 r03 9392 4

36702 25 3887 9968 ll6 7670 0 2995 0

298r5 0 4761 9174 1761 0

330079 4550 9053 NA

13745 915 we6 0 9719 69

I3584 0 IJst 0 I870

22333 NA 7072 0 7535 3

13Ei499 3525 l47ls I 3510

37449 0 73tfi9 778 3500 0

s4696 74 88422 I580 46lll 127 3222 NA 23lll 265 Itgl9 NA 22433 25

l2l2t6 11455 0 137t3

773 0 5038 0

10929 250 229y2 It757 l0 8100 5

3920 0 1345 0

260e1 NA 3J32 0

4rt44 177 6s5r 6l 5153

Totals 350277 2481I 976 211222 t032ll 9908 739050 90494 1518939 129U

THESE TOTALS ARE INCOMPLETE A]-ID REPRESENT A STJMMARY OF ruRNISHED DATA ONLY NA =Not Available orNot Applicable 0 = Zero -No Retponse to This Item

+ree3-e4tf h1[T1ffi13-ffiTiaifi ltnlrorree6-e7

I

Page 14

A Report on Budgcts Workloads and Assessment Appeal Aotivities 1996-97

TABLE I (CONTINUEIT)

BUSINESS PROPERTY WORKLOAI IATA

Total Audits Current Audits Audits AUDITS Carried Audits Audits Audits Carried Year Completed ffaived COMPLETED Over to (4 yrs) Ilue Assigned Over Audits f99i-96 1995-95 amp WAMD 1996-9(ll) (12) (13) (14) (Is) oo (17) (1t) tle)

Alemcda Alpine Amador

1534 2

43

414 I

It

2il 0

30

27 0

652 I

4I

664 0

39

26 0

590 0

39

0 I

Butte u2 24 0 88 I12 46 6 52 60 Calaveras 23 6 0 4 IO 6 0 6 4 Colusa 102 28 10 l4 52 42 0 42 10

Contra Costa 539 22t 3 t2 236 252 4 256 0 Del Norte 31 4 0 6 t0 6 0 6 4 El Dorado 134 44 9 7 60 28 3l s9 I Fresno + I350 332 255 t2 599 587 t2 599 0 Glerur t2 l0 50 25 85 25 73 60 Humboldt t79 6l 5 66 6l 5 66 0 Imperial Inyo Kern +

22028

669

487

69

2000

0 2l

294

5828

363

680

160

0 0

NA

6E0

I60

0 28

203 Kings frke t + Lesscn

1393724

30lt

8

0I 0

0

0

30t2 t

30

l6

0

0

30 0

l6

0 t2 0

[os Angeles 15554 3353 0 190 35j f223 320 3543 0 Madera 134 100 0 0 100 34 0 34 66 Marin+ Mariposa + Mcndocino

19633

139

196 L

32

0 6 2

0 03

196I

37

0 4

2l

0 I

t5

05

36

196 3

I Mercsd Modoc Mono

256l5t2

740

t2

2LI 5

0 07

95 t

24

95I 5

0 00

95I(

0 0

19

Monterey Napa

437296

t06 5l

6 0

2t ffi

133 rr5

t23 57

5

30 r28 87

5

28 Neveda 198 32 0 0 32 32 0 32 0 0range 4467 1479 0 23 1502 1060 442 1502 0 Placer 104 75 20 3 98 97 I 9E 0 Plumas Riverside Sacramento San Benito $an Bernardino San Diego Srn Frencisco San Joaquin $an l-uis Obispo Sen Mnteo

201503 1325

792151 3492 2011

970 319

11 50

2 240 252

l5358 900 442 198 69

386

0 25 l6 8

30 l4 0 I0

346 126

0 726 400 t74 68

0102

L

586 403 3r

1092 rJ30

630 zffi

70 4t8

0435 274 3l

393 697 432 239

67 432

2 5

t29 0

48 30

82 26

3 56

ffi 403

31ul

1067 514 265

70488

0 146

0 0

651 263 ll6

I 0 0

Senta Barbara 1252 235 15 220 4it0 285 150 435 35

Santa Clara Santa Crw Shasta Sierra

3762 292377

0

677 38 9l

0

104 0 2 0

34 96 t3

T

815 134 r06

I

809 73 96

I

6 0 0 0

8t5 7396I

0 6l l0 0

Siskiyou Soleno +

32374

2A80

00

00

20t0

l5 60

0 l0

rs 70

5

l0 $onoma 886 164 0 3l 195 153 l4 r67 28 Stanislaus Sutter

640154

r45 30

0 0

5

17 150 47

145 M

5 )

150 46

0 I

Tehama Trinity Tulare Tuolumne + Venhua Yolo

470

493 58

715 400

t35

146 8

145 r00

t00

47 0

NA 50

I 3

l5 6

259 30

24 t

20t l4

fi4 1t0

230

145 7

164 r65

I 0

t5 0

135 l5

24 0

160 7

zw 180

0I

48 7

r05 0

Yube 191 3l 0 4 35 33 0 33 2

Totels 497t4 I1631 979 3503 16113 12007 1972 13979 2200

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FURNISHED DATA ONLY NiA Not Available or Not Applicable 0 = Zero - = No Response to This Item

+t 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAsscssorRccordcrClerk

Psge l5

SECTIOT ry

ASSESSMEhIT APPEALS

STATISTICS

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE J

DISTRIBI]TION OF ASSESSMENT APPEALS BY PROPERTY TYPES (f 99697 Fiscal Year)

Number of Percentage Numberof Number of Number of Numbcr of Bruiness Number of TOTAL Number of Chlngp Residential Corrunercial Industrtal Bural Property Other NUMBER OF Appeals From Appeals Appcals Appeals Appeals Appeals Appeals APPEALS Fitd I995-96 Ftled Filed Filed Filed Filed Filed FILED 199$96 to96-97

(8) (e) fl) (2) (3) (4) (5) (6) (7) Almeda 12L79 2270 934 75 E09 148 16415 11280 455oo

Alpine 0 l6 0 0 0 0 16 l6 00 n Amador 37 30 t2 l0 I 92 143 351Vo

Butte 308 226 363 Calavems 5 I 3 5 I 18 26 -308

Colusa 0 tl 4 6 0 8 29 29 00

Contra Costa 6783 652 147 49 455 0 8086 5393 49fo n Dcl Noile 6 0 0 2 0 l0 l7 412oo

El Dorado 1r3 79 l2 l6 2L 8 249 257 -3Loo

Fresno 1013 309 89 96 2t2 ll3 1832 2077 -l187o Glenn I l2 I 2 16 52 -692oo

Humboldt 49 44 19 t7 39 33 20r lt7 L360o 4750o lmpertat 4E 43 9 7t 27 0 205 139

n -7190o Inyo ll 0 I 0 16 57 4lloo Kern + 1923 996 156 94 306 347S 2462 433oo Iffng 4l 93 5 2 l4 t7 172 120

a 00olo Lake r 43 l4 0 0 5 64 64 l3 538olo Lassen I 4 0 l5 0 20

1120 Los Angeles 73717 23871 NA NA NiA LL772 109360 93305 284oo Madera r02

JJ 43 t1 36 0 t3t 99z t0fo Marin + 795 125 7 3 lll 53 II00

l1 545oo Maripoca + 5 3 0 0 I 8 11 na l -237oo Mendoclno 2E t 38 t03 135

1057oo Merced 2t8 In t Lr l In l In 1 In l 288 140 6 5667 Modoc t 3 I 33 I I 40

a( 37 -3240o Mono In l In l In 1 In l In l 25 -Lfo Monterey 261 t21 26 t6 t8t t9 624 636 190 Napa 237 133 ln2 lnz ln2 0 370 3Il

385 960o Nevada l7l 172 0 0 65 I4 422 1 -51oo Omnge 21629 4485 [409 187 3183 308)5 32547

55sYo Placer 1766 206 0 0 r0r 20 2093 1346 t7 -294oo Plumls 6 4 0 2 0 0 t2

-123oo Riverside 17298 4380 0 451 464 464 23057 26289 -t340o Sacnmento 4541 960 490 85 290 3r0 6676 7707

54 74oo San Benito 7 10 5 2l 3 2 50 6756 287oo San Bernardino 6637 878 568 438 174 8695

-275oo San Diego 14408 1870 1053 424 957 6l 18773 25910 -143oo San Francisco 1107 457 62 0 r39 66 1831 2136 165oo San Joaquin 1I84 397 ln2 53 104 57 1795 1541 -51 $an Luis Oblspo 86 90 t9 7 l9 I 222 214

3007 09 $m Mateo 2249 433 In2 In l 305 48 3035 ( 943 34s Ssnta Barbara 857 175 47 36 r05 1212

6625 6490 2loo $anta Clarr 3618 1662 h2 In 2 1258 87 539 Snnta Cnrz 155 99 8 17 35 0 314 204

0 191 207 -77oo Shasta + 30 lI3 3 2 43 6 3 r000 Sierra 2 0 0 3 I 0

22 2r 48oo Siskiyou J 5 0 0 6 157 1361 10t6 253oo Solano + 886 242 16 t5 45

2693 1833 46Po Sonomn 58 0 I152 1180 -24oo Stanishus 778 183 60 71

l0 389 92 3228oo Sutter 235 26 I 6l 48 tra

0 464 20091 Tehamr 454 4 3 3 0 2 0 9 It -182oo Trinity 3 4 0 0

NiA 5s6 726 -262oo Tuhre NA NA NA NA NA l5 0 57 69 -t74vo Tuolumne + 5 30 5 2

NA 6420 7176 -105 Vcntura NA NA NA NA NA 57 0 304 384 -208oo Yolo l6 208 h2 n

0 51 39 308olo Yuba l4 18 I 8 l0

6620 17205 262104 24663t 6-SYo Totals 175775 46024 5041 2082

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF zuRNISHED DATA ONLY NA = Not Avrilable or Not Applicable 07ro - No Response to This Item

lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + County AssessoriRecorder County AssessorRecorderClerk

Prge 16

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

Alameda Alpine Amador Butte Calaveras Colusa Contra Costa Del Norte El Dorado Fresno+ Glenn Humboldt Imperial Inyo Kem+ Kings Lake+ Lassen Los Angeles Madera Marin+ Mariposa+ Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Placer Plumas Riverside Sacramento San Benito San Bernardino San Diego San Francisco+ San Joaquin San Luis Obispo San Mateo Santa Barbara Santa Clara Santa Cruz Shasta+ Sierra Siskiyou Solano+ Sonoma Stanislaus Sutter Tehama Trinity Tulare Tuolumne+ Ventura Yolo Yuba

TABLE G (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (UNSECURED ROLL)

Personal Unsecured Manu-Property Possessory factured

Aircraft Boats amp Fixtures Interests Homes W~~r~Q ~Q 00) UN~jtD 111 (23) (24) (25) (26) (27)

880 14483 31667 4230 708 268 1396 NIA 53632 0 15 64 139 8 226

70 954 1536 105 7 155 0 65 2892 265 3064 3532 276 1720 8857

66 1473 767 80 NIA NIA 3 80 2469 ii~l~ll 136 773 1150 67 NIA NIA NIA NIA 2126 585 28161 20920 2169 3230 484 10 55559

36 495 480 361 0 2 0 22 1396 339 4449 4021 209 1011 541 50 10620 681 11333 29883 1056 8 542 616 44119 138 444 1052 148 1782 153 4657 3560 806 0 451 698 40 10365 169 1639 2897 634 0 729 163 bull 6231 92 547 917 276 0 NIA NIA 0 1832

993 3956 17783 580 NIA 1700 NIA 0 25012 128 2030 NIA 206 1000 216 NIA 3181 6761 130 6761 1372 145 191 8599 44 560 396 300 In 28 107 169 1576

4409 57715 250006 100 16905 100 12895 0 342130 111~bull 133 1983 2634 228 518 170 NIA 0 5666 (tt)~flW 205 2235 10955 953 0 37 NIA 96 14481

48 470 418 375 105 17 5 76 1514 179 2254 7771 486 0 79 190 40 10999 1111111 221 1503 3787 329 1812 7652 i)t~aJ~lt

35 333 323 269 0 78 9 0 1047 31 237 450 51 933 1702

356 6843 12588 1658 403 21848 271 1931 3521 268 16 NIA 3 6010 11bull 235 2614 7760 361 1947 0 170 0 13087 935 29663 64645 2248 0 In 25 43842 8208 149541 389 6225 7265 324 1161 360 0 0 15724 66 1416 850 2332

1437 3638 27337 NIA NIA 42 32454 616 17420 55443 1879 0 957 2216 0 78531 222 668 1420 59 In 25 In 25 0 0 2369

1631 14891 36507 0 12620 1492 0 0 67141 2145 14694 53088 0 0 445 4436 0 74808

2045 45382 2923 53 1704 52107 337 10267 11914 447 NIA 142 NIA 0 23107 445 8698 NIA 0 0 NIA 14616 23759 ltlt=nnu~taiw 421 4321 13781 373 0 13 992 0 19901 536 6516 13926 2168 In 26 202 269 138 23755

1266 9454 59543 2115 7129 317 4238 0 84062 ~~iiil 287 2758 5800 1247 23 10115 285 5757 4667 1340 0 NIA NIA 0 12049

6 177 189 1134 0 41 1547 125 788 1523 622 0 500 233 0 3791 iill11 186 3533 5144 239 826 151 10079 tl)~MOW 880 11112 10823 620 0 493 0 0 23928 275 5515 14095 576 4710 2733 NIA NIA 27904 middotmiddot 1[~11 175 3203 2316 92 16 148 314 355 6619

96 1508 NIA 132 In 1 289 10 2235 4270 51 1340 611 1041 0 0 0 0 3043 t)imiddotiimiddotit~fli

501 5869 11764 736 NIA 134 NIA NIA 19004 196 1797 1339 458 0 31 0 0 3821 843 17675 28152 NIA NIA NIA NIA NIA 46670 174 1364 4730 150 859 126 456 0 7859 120 2269 l047 168 0 60 0 82 3746 ~11111

_ middot middotmiddot

Totals 25674 358493 905061 38355 51373 19299 75558 30413 1504226 nmn~~~~w

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1993middot94 data~ no data provided for 1996-97 1995-96 data~ no data provided for 1996-97 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

Page 10

A Report on Budgas Wo(kloads and Assessmeuroilt Appeuroal Activitieuros 1996-97

TABLE H

REAL PROPERTY WORKLOAD DATA (Sce Table O forWortloadStelf Comprrirons)

Trrnsfcrs New Constnrction Jurisdiclions Total Ncw Lonstmction

$ingIe AII Issuing Buttdlng Assessnrents Illscovertd Famtly Other Totrl Building Pcrmits Resultlng Without

Transfers Transfers Trursfers Pcrmlts Received Fnim Permits Permits (r) (2) (3) (4) (s) (o o)

Ahmedr NA NA 27Jss 15 t728 Alpine NA NA 0 I l5 NA 4 Arnador 645 326 97t 7 1280 964 5 Butte 4606 1479 60t5 2080 1083 155

Cdrveras 739 1125 1t64 2 1001 789 NA Colusr 4t2 519 1001 3 1904 ll l3 240 Contre Costr 4823 141 25564 I5 24958 17771 2541 Dcl Norte 1161 388 13g 2 9ll 867 363 El Doredo 2739 5191 7930 3 5187 2555 50

Frerno 14357 2fi4 r6mr l6 I1066 6713 NA Glenn 537 s37 3 8t9 Huurboldt NA 1795 lJes 8 3559 1387 194

Imperirl 1575 2237 3flf 5 2278 1972 73 Inyo 231 299 Ii0 3 NA 259 NA Kem+ 9344 I1053 10397 9 18500 7191 728 Klngs 1780 898 2679 5 NA 1122 NA I-oampe rr NA 3847 3t47 3 26676 NA NA LrSen 515 525 1141 2 1102 804 32 Los Angclcs t52740 40655 r93J9s t9 253656 90400 NA Madere NA 2808 2t0t 6 NA 1t63 NA

gg7l Marfu+ 3281 452 3733 t2 3545 0

Marposa + NA 499 499 I 714 0 25

Mendocino 3600 2050 s6g) 4 3000 1600 150

Merecd ln2 4397 4397 7 NA ln7 6793 Modoc r97 684 ttl 2 361 150 2l Mono 767 757 7 I136 256 LZ

Montcrey 393 In l 73e l3 NA 1905 NA Nape 0 6 1432 hlevrda 304 219 3364 3 3649 2255 100

Orange 54211 7558 61t29 32 33068 28520 0

Ptrrcer 568 2S08 819S 7 10396 4117 0

Plumrs 0 2

Rivenlde 48516 103t3 stt99 25 16I53 1206 NA Sacramento 22895 1771 2+66t I 34077 7445 100

Srn Benlto 1400 Inl lfixl 3 731 7I0 390

Srn Bcrnardino 377 30654 6t121 24 27392 130I3 300 San lliego 56954 8440 99t49 l9 10700 l8l8l ll6 San Frenclsco+ 3737 4357 we4 I 5409 1079 SrnJorquin 9729 8584 1ur3 I 12681 6457 2549 Str Lrft Obispo 6610 2203 Itl3 I 9642 NA NiA San Mrtco 9132 l6l I 10743 23 25099 7532 0

SrntrBerbsre 500 4190 500 4690 6 6715 3200 Santa Clara 23958 3255 2t424 17 19542 7321 0

Srntr Cruz 5349 1718 7Mj 5 4766 1433 76

Shlsts + NIA 5906 5905 4 4890 1649 15

Sierra r54 305 459 I tgz t44 26

$isldyou 526 3549 4175 6 1707 1450 50

Sohno + 6716 799 7515 I 2650 l2l t Sonoma 0 l0 7625 0

Stanisllus 1309 3087 16186 l0 9675 3153 229 Sutter 1377 415 1792 3 x200 1023 92

Tehama NA 2296 23e6 4 1958 1370 98 6 Tftilty 202 328 530 7 487 285

Tulnre In2 8509 8509 9 NA 6000 NA Tuohmrne 92t 618 1546 2 1892 864 100

Venhrn 14283 1t52 r613s It I1365 2267 50 Yolo 2300 350 2550 5 5500 1700 l0 Yubn 650 502 I152 5 175 745

Totels 553493 198317 823520 520 624608 305071 18s56

THESE TOTAIJ ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTJRNISIIED DATA ONLY NA = Not Availahle or Not Applicable 0 fio - = No Resporue to This Item

199394 data no data providedfor 1996-97 | 1995-96 dat4 no data provided for 1996-97 + Corurty AssessorReoorampr CountyAssessorRecorderCleurork

Page l1

A Report on Budgets Workloads and Assessmerrt Appeal Activities 1996-97

TABLE H (CONTINUED)

REAL PROPERTY WORKLOAI DATA (See Table 0 for lVorkloadStalf Comprrisons)

Tsruaver Relief Miscellrneous

Ner Affected by Alfectcd by 6090110 GovL thnt is

Misfortune Emlnent CIiims oilamp Owned annually Appealed Property Subdivislon Roll Corrections Calsmi$ Ilomdn Filed Gas Restricted Prop valued Properfies Splits Lots

(t) (e) (10)

Alamedr 5I In 10 62 5031 320 13348 845 3968 14274

I Alplne r ll 9 I I 59 NA54 104 35 632 Amrdor 6 5 76t 15

0 I l6 -8 2065Buttc 102 t47 295 1542Celevcms 46 0 2 0 1382 NA NA l8

NA NA NA 202 0 l6 178 164 176Colusq 258 5215 21345Contrc Costa 31 t2 80 455 207 336 2145

Del Norte 74 0 4 0 709 ll o l0 146 17 498

0 I 0 1275 105 0 389 164 888 2763EI llorado 83 1l NA 3431 2051 8829 Fresno 0 4l 34 45 14679 84

422Glenn 103 14 022 43 7601 29 825 309 185 227 1714Humboldt

Impedel t2 00 0 060 25r 167 430NA t l5 157 Inyo 2 030 NA NiA 1122 NA

500 2500 I1000 Kerrr+ NA NA 150 3328 2500 200 NA NA 68 774 NA 445 Ktngs 8 0 193 97 NA NA NA

NA NA NA Lrkeuro NA + 3 52 6 422 Lrssen I 00 75 2519 37 0

Loc fuigeles 23109 70 301I 1438 40 3700 I1E00 5I61 6344 I170806S 245 649 3010 Msderr l0 24 49 4019 13 NA

l3t 0 s05 20 0 790 125 159 4656Marln+ 46 0 48 00 11 NA NA NA 0 278 - 235Meriposa+ 35 04 9870 42 0 400 50 I150Mendocino

2046 Merccd 42 NA O 472 970 0 145 Modoc 33 07 55350 1438 l7

87 l5 I 1321Mono t53 4386 Monterey 120 NA 122 41 295 3 57 325

Nepa I 020 65 57 - 1978401 89 2723 Nevrde 80 220 000 525

165 5611 2282Orurge 82 26 563 361 210 12601 871 5855 Phcer 7 056 l0 1122 25 0 231I 944 2577

Plumas 47 In 16 40131 Rivenide NA NA 163 2 2238 323 17600 9525

13833 Secramento 133 l0 85 129 1510 37 NA 6528 447 2346 735 323 San Bentto 4 0 3 l0 2281 t2 0 33 141

48435 San Berrrardlno 29 NA 107 7 734 1053 8345 8600 NA 3488 7927 58872 San Diego 29 45 383 0 1560 5l I 0 32649 2851

San Francisco + r33 0 ll 3ll 1527 361[NA 754 2036 t592 $anJoequin 210 NA 3l 94 5896 86 NA

NA 4584 Srn Luls Obispo r80 5 49 54 37t2 77 5r 823 l70 558 1145 1855 San Mrtco I16 I 300 3 720 315 120 3057

4766 Santa Barbnnr l9 0 lll 449 2128 72 1063 70 580 4734 3625 14325 Santa CIcm 7 5 310 20 3217 128 0 5296

23 822 132 3770 3374Smts Cnrx 102 NA NA Shrgta + 90 NA NA NA NA NA 53 NA 684

0 143 Sierra 42 0 0 0 467 lt 0 15 17 NA 86 125 420 SisHyou 50 0 7 0 2885 54 906 4297shySoleno 6 237 2025 88

Sonoma 199 NA NA I9r 2411 69 NA 796 1282

Stanislaus 225 0 l7 t 6837 217 0 NA 392 836 5681

Sutter 246 0 3 236 0 114 329 458 45 32 1286NA 189 97 559 Tchama NA NA NA 73 4090 l0 NA

t25Trhr$ 3 0 0 0 866 I 0 I z7 0NiA NA 1690 ll 50 5582 Tulare II 15 l3 12 14200 200

3 26 0 642 Tuolumne 78 0 0 1302 349 38 2340 2315 h16 6981 Venturs 1605 ll 265 1509 860Yolo l0 0 I 150 3325 35 0 100 750

Yuba 745 NA 0 NA 165 15 NA 52 214 1464

6598 1657 l228ll 10168 24361 I14587 46250 59058 444422 Totels 28515 247 THEsE TOTALS ARE INCOMPLETE AIID FSPRESENT A SLJMMARY OF FURNISHED DATA ONLY

NA = Not Available or Not Applicable 0fio - = No Resporueto This ltemLree3-e4ryJfftrfiL1ff -iampffi iffffiHdrorreee7

Page 12

A Report on Budgcts Workloads and Assessment Appcal Astiyities 1996-97

TABLE E (CONTINUED)

REAL PROPERTY WORKTOAI IATA (See Table O forWorHoedStalf Comparisons)

Single Femily

(te1

Multi Family

(zo)

Proposition I

-Commercisl Industrial Rural Others TOTAL (21) (22) (2s) (21 (2s)

No of Automrtic rygrrn_ooReducedAssmts Chenge Yes or If yesn196197 No ooin95195 In9697 No (26) AT (28) (2e)

Alameda Alpine Amedor Butte Cehveres Coluse Contra Costa Del Norte El Doredo Fresno + Glerur Hrunboldt Imperial Inyo Kern+ Kings Lakc t + Lrssen

69505 1820 50 0

616 l9 1320 126

450 44 l5 2

58171 679 I19 4

3778 90 15u7 892

196 t7 335 30134 tl

10480 ln21 62 20

NA NA il l3

661 397 r02 724t5 40981 t6 00 0 66 66 l4 4 l9l 6 850 443

193 hzt 85 4000 5724 15535 40 ll 223 1826 2594 2616

4 2 3t7 0 340 340 1134 ln21 102 145 50231 37836

24 220 L t7t 63 122 85 494 15012 19581 19717

1001 328 955 4879 23902 19634 610 700

30 6 l7l I 421 400 32 6 1249 I 1560 1328 16 27 754 t97 1139 1068

677 h21 n6 rt73 5224 l8 t2 105 6 23 223

NA NA NA NA 0 0 II t8 198 0 304 299

43 Yes 0oo No

48 No -171 Yes

-loo No 0oo No

37oo Yes 630o No -lYo No 18 Yes

-t5 No 5oo No

20oo No 60o No

54oo No 0oo No

Zio No

88oo

70oo

500

55oo

Los Angeles Medera Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nepe Neveda 0renge Placer Plumes Riverside Sacramento San Benito Sen Bernardino San Diego Srn Francisco + Srn Joequin San Luis Obtpo Sen Mateo Senta Barbara Srnte Clara Santa Cruz Shqsta + Sierra Siskiyou Solano + Sonoma Stanislaus Sutter Tehema Trinity Tulrre Tuohunne + Ventrre Yolo Yuba

307991 28703 ln24 ln24 16727 806

il5 0 410 5

ln24 In24 604 38

ln24 ln24 ln24 In24 ln24 lln24 4395 IM

30931 I 10597 15380 1686 ln24 ln24

167747 488 12l60l 1308

ln24 ln24 120543 846 157686 7390 21517 3389 44042 4685 8136 325

2875 689 18657 T3 63156 1310

7665 13t h24 ln24

68 0 h24 ln24 34352 285 15917 4t2 25595 104

1718 303 ln24 b 24 In 24 ln24 Iurt24 ln24 2360 7

6[617 818 6500 50 h 24 ln24

15095 12317 364105 78089 ln24 ln24 ln24 225 225 27

498 74 I t2 18118 18M9 5 0r 0 tzL 0

50 030 0 495 428 h24 h24 In24 5898 5t9E 4000

149 5 354 8825 9975 eAsz ln24 h24 ln24 2009 zxlg ln24 h24 ln24 12905 12905 19892 ln24 h24 ln24 5766 5766 3896

I69 u0 656 544t 522r 7769 3A92 0 0 331169 300296

388 103 49 5104 2271O 15767 h24 ln24 h24 523 523 2amp 1626 ln21 454 30347 200662 175016 1027 5A7 43 2590 127076 109077

ln24 In24 ln24 1597 1597 1809 2175 932 ll14 9625 134135 146210 4351 242 1626 29706 203001 162263 23U 830 83 27455 28AM

5t2 t62 1609 1691 52701 46791 4t0 amp t97 5279 14411 13738 6 In 21 38 0 30130 30228 5ll t47 86 l6 20130 19734

1039 567 47 195 56J14 98194 176 386 138 I154 8871

In 24 In 24 ln24 3340 3340 1652 0 80 0 76 76

ln24 ln24 ln24 2812 21812 2887 247 79 6t 1064 36(88 26353 276 138 rr03 295 r8241 158M u2 t62 336 405 2t177 24551

50 t9 245 55 2Je0 1627 ln24 ln24 ln24 189 1t9 2t5 ln24 h24 ln24 92 92 98 ln24 h24 ln24 583 583 750

57 t62 248 2635 2367 1313 1325 166 sJ03 10942 NA

150 50 50 0 6800 6774 ln24 ln24 ln24 898 898 682

79 Yes 88 No 4oo No

100 No l4oo No 32oo No

5oo No No

-549o Yes 32oo No 4 Yes go No

3l7o Ycs 50 No 13 Yes 14 Yes

-l3oo No -9 Yes 20Yo Yes 4oo No I l Yes 57o Yes 0olo Yes 2oo Yes

-48Yo Yes -99lo Yes 5loo No

0oo No -3 No

27oo No l3oo No l3oo Yes 32oo No

-l4oo No 7 No

-29Vo No l0oo No

- Yes 0oo No

24Vo No

40

70o)o

680o

NA

60ao

94oo

5oo

45oo-

75oo 27oo

563oo 80

96Vo NiA

6D0o

683

Totals 1723599 69942 45708 I1100 12839 176274 2040072 1526935 25oo 20 Y 37 N 6150o

THESE TOTALS ARE INCOMPLETE AIID REPRESENT A SIMMARY OF FI-JRNISHED DATA ONLY NANotAvailable orNotApplicable 0 = Zero - =No Rcsponsc to This Item

+ 1993-94 data no data provided for 199G97 t 1995-96 data no data provided for 1996-97 + CountyAssessorlRecorder CountyAssessorRecorderClerk

Page 13

A Repoa on Budgets Ilorkloads and Assessment Appcal Activities 1996-97

TABLE

BUSINESS PROPERTY WORKLOAI DATA (Including Agricultural Businesses)

TOTAL Number Annual Property Nrunbcr Business Vessel

of General Certificated Direct Field Racehorse Statements of Property Property Boats Aircraft Aircraft Billing Appraisals Tar Rehrrns (Ercept 16) Others Asses$nents Stetements (r) 0t G) (4) (s) (o o) (8) (e) (10)

Ahmeda Alpine i Amador Butte Celeveras Colusa Contre Coste Ihl Nortc EI lloredo Fresno + Glerm Hunrboldt Imperial IrryoKern Kings Lake rt + LaSSen Los Angeles Mrdera Marin+ Mrripose + Mendocino Merced Modoc Mono Monterey Nape Nevada Orange Plecer Phmras Riverside Srcremento Srn Benito Sen Bernardino Srn Diego San Francisco + $an Joequin Sen lrris Obispo San Mateo Sante Barbara Senta Clara Senta Cnrz Sheste + Sierre $iskiyou Soleno + Sonoma Stenisleus Sutter Tchame Trinity Tulare Tuolumne + Ventre Yolo Yuba

14483 863 -r5 0

954 70 3064 265 1473 53

743 130 27491 567

499 38 4499 339 6878 657

444 138 4091 168 1639 169

525 69 3956 984 2030 128 6761 130

560 44 57715 4409

1983 120 2235 205

470 4 I700 179 1503 22r

333 35 237 3l

6M3 356 1936 269 2614 235

30807 945 622s 389 I416 66 3633 1395

17420 588 639 t76

14892 163I 14694 21 l8 2045

10267 337 8698 396 432r 42t 6516 506 9454 1206 2758 274 5757 285

136 5 788 125

3533 186 I ll l2 484 5287 272

974 l7l 1508 96

753 30 5869 474 179l 196

17675 843 1360 I70 2269 ll0

t7 8260 5317 0 0

3t8 138 139

0 0 0 0 0 75 0 6251 0 2 137 t47

1437 T2 3306 - 400 100 30 NA 2 335 329 t 248 184 I 2588 1800 00 220 - 253 0 00 27

788 96amp4 22099 00 800 0 6002 1548 04 147 0 725 1100 0 2343 1493 00 83 l 525 r50

In 2 3800 0 871 781 0 2117 6 t70 3454

NA 2973 1700 - 427

12 6205 5591 19 6902 641 0 270 180

In 7 5767 7969 27 5512 l0930 - 25428 4869 0 6085 NA 4 4651 1248

27 4587 I824 t20 3387 15 1368 2510 0 3305 67r 2 182 I042 076 t3 0 22M 230

500 0 550 NA | 1622 3433 00 328 030 50 0 369 34 2 Inl 5961 00 0 3 4218 NA

0870 1060 0 0 360

150 23933 tr ffi i 1259

7160 0 I 774 r65 0 2302 0

201 17603 0 1356 0 2 2851 2amp

t62 25687 5 2800 I 5237 468 0 3296 1900 0 1968 0

29 13265 7lw 2 NA 2381

lu2 188 2 1128 0

4854 130475 I3095 l9 6131 0 9 3746 0 0 631 0 0 6015 0 7 8017 0 I In 8 886

u9 277_

NA I1334 26 3189 0 l6 2403 t44 l3 103263 0 35 3393 0

I 1700 1224 19389 0

507 30841 16561 I 2234 NA

437 24000 563 54578

14169 87 12973 2473

145 7969 0 l0 7343 386

300 10484 L228 5 75136 315925 4442 0 0 6515 NA 0 543 0 2 1689 0

l0 6700 23 10823 10 9132 0

8 5934 685 I 2214 2t 1 158 0

l7 13768 NA 0 1339 0

l5 18992 98 I 2800 290 0 2414

53221 250 79

2739 i 10628 26 0 3250 0

52II3 7l 2179 r03 9392 4

36702 25 3887 9968 ll6 7670 0 2995 0

298r5 0 4761 9174 1761 0

330079 4550 9053 NA

13745 915 we6 0 9719 69

I3584 0 IJst 0 I870

22333 NA 7072 0 7535 3

13Ei499 3525 l47ls I 3510

37449 0 73tfi9 778 3500 0

s4696 74 88422 I580 46lll 127 3222 NA 23lll 265 Itgl9 NA 22433 25

l2l2t6 11455 0 137t3

773 0 5038 0

10929 250 229y2 It757 l0 8100 5

3920 0 1345 0

260e1 NA 3J32 0

4rt44 177 6s5r 6l 5153

Totals 350277 2481I 976 211222 t032ll 9908 739050 90494 1518939 129U

THESE TOTALS ARE INCOMPLETE A]-ID REPRESENT A STJMMARY OF ruRNISHED DATA ONLY NA =Not Available orNot Applicable 0 = Zero -No Retponse to This Item

+ree3-e4tf h1[T1ffi13-ffiTiaifi ltnlrorree6-e7

I

Page 14

A Report on Budgcts Workloads and Assessment Appeal Aotivities 1996-97

TABLE I (CONTINUEIT)

BUSINESS PROPERTY WORKLOAI IATA

Total Audits Current Audits Audits AUDITS Carried Audits Audits Audits Carried Year Completed ffaived COMPLETED Over to (4 yrs) Ilue Assigned Over Audits f99i-96 1995-95 amp WAMD 1996-9(ll) (12) (13) (14) (Is) oo (17) (1t) tle)

Alemcda Alpine Amador

1534 2

43

414 I

It

2il 0

30

27 0

652 I

4I

664 0

39

26 0

590 0

39

0 I

Butte u2 24 0 88 I12 46 6 52 60 Calaveras 23 6 0 4 IO 6 0 6 4 Colusa 102 28 10 l4 52 42 0 42 10

Contra Costa 539 22t 3 t2 236 252 4 256 0 Del Norte 31 4 0 6 t0 6 0 6 4 El Dorado 134 44 9 7 60 28 3l s9 I Fresno + I350 332 255 t2 599 587 t2 599 0 Glerur t2 l0 50 25 85 25 73 60 Humboldt t79 6l 5 66 6l 5 66 0 Imperial Inyo Kern +

22028

669

487

69

2000

0 2l

294

5828

363

680

160

0 0

NA

6E0

I60

0 28

203 Kings frke t + Lesscn

1393724

30lt

8

0I 0

0

0

30t2 t

30

l6

0

0

30 0

l6

0 t2 0

[os Angeles 15554 3353 0 190 35j f223 320 3543 0 Madera 134 100 0 0 100 34 0 34 66 Marin+ Mariposa + Mcndocino

19633

139

196 L

32

0 6 2

0 03

196I

37

0 4

2l

0 I

t5

05

36

196 3

I Mercsd Modoc Mono

256l5t2

740

t2

2LI 5

0 07

95 t

24

95I 5

0 00

95I(

0 0

19

Monterey Napa

437296

t06 5l

6 0

2t ffi

133 rr5

t23 57

5

30 r28 87

5

28 Neveda 198 32 0 0 32 32 0 32 0 0range 4467 1479 0 23 1502 1060 442 1502 0 Placer 104 75 20 3 98 97 I 9E 0 Plumas Riverside Sacramento San Benito $an Bernardino San Diego Srn Frencisco San Joaquin $an l-uis Obispo Sen Mnteo

201503 1325

792151 3492 2011

970 319

11 50

2 240 252

l5358 900 442 198 69

386

0 25 l6 8

30 l4 0 I0

346 126

0 726 400 t74 68

0102

L

586 403 3r

1092 rJ30

630 zffi

70 4t8

0435 274 3l

393 697 432 239

67 432

2 5

t29 0

48 30

82 26

3 56

ffi 403

31ul

1067 514 265

70488

0 146

0 0

651 263 ll6

I 0 0

Senta Barbara 1252 235 15 220 4it0 285 150 435 35

Santa Clara Santa Crw Shasta Sierra

3762 292377

0

677 38 9l

0

104 0 2 0

34 96 t3

T

815 134 r06

I

809 73 96

I

6 0 0 0

8t5 7396I

0 6l l0 0

Siskiyou Soleno +

32374

2A80

00

00

20t0

l5 60

0 l0

rs 70

5

l0 $onoma 886 164 0 3l 195 153 l4 r67 28 Stanislaus Sutter

640154

r45 30

0 0

5

17 150 47

145 M

5 )

150 46

0 I

Tehama Trinity Tulare Tuolumne + Venhua Yolo

470

493 58

715 400

t35

146 8

145 r00

t00

47 0

NA 50

I 3

l5 6

259 30

24 t

20t l4

fi4 1t0

230

145 7

164 r65

I 0

t5 0

135 l5

24 0

160 7

zw 180

0I

48 7

r05 0

Yube 191 3l 0 4 35 33 0 33 2

Totels 497t4 I1631 979 3503 16113 12007 1972 13979 2200

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FURNISHED DATA ONLY NiA Not Available or Not Applicable 0 = Zero - = No Response to This Item

+t 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAsscssorRccordcrClerk

Psge l5

SECTIOT ry

ASSESSMEhIT APPEALS

STATISTICS

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE J

DISTRIBI]TION OF ASSESSMENT APPEALS BY PROPERTY TYPES (f 99697 Fiscal Year)

Number of Percentage Numberof Number of Number of Numbcr of Bruiness Number of TOTAL Number of Chlngp Residential Corrunercial Industrtal Bural Property Other NUMBER OF Appeals From Appeals Appcals Appeals Appeals Appeals Appeals APPEALS Fitd I995-96 Ftled Filed Filed Filed Filed Filed FILED 199$96 to96-97

(8) (e) fl) (2) (3) (4) (5) (6) (7) Almeda 12L79 2270 934 75 E09 148 16415 11280 455oo

Alpine 0 l6 0 0 0 0 16 l6 00 n Amador 37 30 t2 l0 I 92 143 351Vo

Butte 308 226 363 Calavems 5 I 3 5 I 18 26 -308

Colusa 0 tl 4 6 0 8 29 29 00

Contra Costa 6783 652 147 49 455 0 8086 5393 49fo n Dcl Noile 6 0 0 2 0 l0 l7 412oo

El Dorado 1r3 79 l2 l6 2L 8 249 257 -3Loo

Fresno 1013 309 89 96 2t2 ll3 1832 2077 -l187o Glenn I l2 I 2 16 52 -692oo

Humboldt 49 44 19 t7 39 33 20r lt7 L360o 4750o lmpertat 4E 43 9 7t 27 0 205 139

n -7190o Inyo ll 0 I 0 16 57 4lloo Kern + 1923 996 156 94 306 347S 2462 433oo Iffng 4l 93 5 2 l4 t7 172 120

a 00olo Lake r 43 l4 0 0 5 64 64 l3 538olo Lassen I 4 0 l5 0 20

1120 Los Angeles 73717 23871 NA NA NiA LL772 109360 93305 284oo Madera r02

JJ 43 t1 36 0 t3t 99z t0fo Marin + 795 125 7 3 lll 53 II00

l1 545oo Maripoca + 5 3 0 0 I 8 11 na l -237oo Mendoclno 2E t 38 t03 135

1057oo Merced 2t8 In t Lr l In l In 1 In l 288 140 6 5667 Modoc t 3 I 33 I I 40

a( 37 -3240o Mono In l In l In 1 In l In l 25 -Lfo Monterey 261 t21 26 t6 t8t t9 624 636 190 Napa 237 133 ln2 lnz ln2 0 370 3Il

385 960o Nevada l7l 172 0 0 65 I4 422 1 -51oo Omnge 21629 4485 [409 187 3183 308)5 32547

55sYo Placer 1766 206 0 0 r0r 20 2093 1346 t7 -294oo Plumls 6 4 0 2 0 0 t2

-123oo Riverside 17298 4380 0 451 464 464 23057 26289 -t340o Sacnmento 4541 960 490 85 290 3r0 6676 7707

54 74oo San Benito 7 10 5 2l 3 2 50 6756 287oo San Bernardino 6637 878 568 438 174 8695

-275oo San Diego 14408 1870 1053 424 957 6l 18773 25910 -143oo San Francisco 1107 457 62 0 r39 66 1831 2136 165oo San Joaquin 1I84 397 ln2 53 104 57 1795 1541 -51 $an Luis Oblspo 86 90 t9 7 l9 I 222 214

3007 09 $m Mateo 2249 433 In2 In l 305 48 3035 ( 943 34s Ssnta Barbara 857 175 47 36 r05 1212

6625 6490 2loo $anta Clarr 3618 1662 h2 In 2 1258 87 539 Snnta Cnrz 155 99 8 17 35 0 314 204

0 191 207 -77oo Shasta + 30 lI3 3 2 43 6 3 r000 Sierra 2 0 0 3 I 0

22 2r 48oo Siskiyou J 5 0 0 6 157 1361 10t6 253oo Solano + 886 242 16 t5 45

2693 1833 46Po Sonomn 58 0 I152 1180 -24oo Stanishus 778 183 60 71

l0 389 92 3228oo Sutter 235 26 I 6l 48 tra

0 464 20091 Tehamr 454 4 3 3 0 2 0 9 It -182oo Trinity 3 4 0 0

NiA 5s6 726 -262oo Tuhre NA NA NA NA NA l5 0 57 69 -t74vo Tuolumne + 5 30 5 2

NA 6420 7176 -105 Vcntura NA NA NA NA NA 57 0 304 384 -208oo Yolo l6 208 h2 n

0 51 39 308olo Yuba l4 18 I 8 l0

6620 17205 262104 24663t 6-SYo Totals 175775 46024 5041 2082

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF zuRNISHED DATA ONLY NA = Not Avrilable or Not Applicable 07ro - No Response to This Item

lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + County AssessoriRecorder County AssessorRecorderClerk

Prge 16

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

A Report on Budgas Wo(kloads and Assessmeuroilt Appeuroal Activitieuros 1996-97

TABLE H

REAL PROPERTY WORKLOAD DATA (Sce Table O forWortloadStelf Comprrirons)

Trrnsfcrs New Constnrction Jurisdiclions Total Ncw Lonstmction

$ingIe AII Issuing Buttdlng Assessnrents Illscovertd Famtly Other Totrl Building Pcrmits Resultlng Without

Transfers Transfers Trursfers Pcrmlts Received Fnim Permits Permits (r) (2) (3) (4) (s) (o o)

Ahmedr NA NA 27Jss 15 t728 Alpine NA NA 0 I l5 NA 4 Arnador 645 326 97t 7 1280 964 5 Butte 4606 1479 60t5 2080 1083 155

Cdrveras 739 1125 1t64 2 1001 789 NA Colusr 4t2 519 1001 3 1904 ll l3 240 Contre Costr 4823 141 25564 I5 24958 17771 2541 Dcl Norte 1161 388 13g 2 9ll 867 363 El Doredo 2739 5191 7930 3 5187 2555 50

Frerno 14357 2fi4 r6mr l6 I1066 6713 NA Glenn 537 s37 3 8t9 Huurboldt NA 1795 lJes 8 3559 1387 194

Imperirl 1575 2237 3flf 5 2278 1972 73 Inyo 231 299 Ii0 3 NA 259 NA Kem+ 9344 I1053 10397 9 18500 7191 728 Klngs 1780 898 2679 5 NA 1122 NA I-oampe rr NA 3847 3t47 3 26676 NA NA LrSen 515 525 1141 2 1102 804 32 Los Angclcs t52740 40655 r93J9s t9 253656 90400 NA Madere NA 2808 2t0t 6 NA 1t63 NA

gg7l Marfu+ 3281 452 3733 t2 3545 0

Marposa + NA 499 499 I 714 0 25

Mendocino 3600 2050 s6g) 4 3000 1600 150

Merecd ln2 4397 4397 7 NA ln7 6793 Modoc r97 684 ttl 2 361 150 2l Mono 767 757 7 I136 256 LZ

Montcrey 393 In l 73e l3 NA 1905 NA Nape 0 6 1432 hlevrda 304 219 3364 3 3649 2255 100

Orange 54211 7558 61t29 32 33068 28520 0

Ptrrcer 568 2S08 819S 7 10396 4117 0

Plumrs 0 2

Rivenlde 48516 103t3 stt99 25 16I53 1206 NA Sacramento 22895 1771 2+66t I 34077 7445 100

Srn Benlto 1400 Inl lfixl 3 731 7I0 390

Srn Bcrnardino 377 30654 6t121 24 27392 130I3 300 San lliego 56954 8440 99t49 l9 10700 l8l8l ll6 San Frenclsco+ 3737 4357 we4 I 5409 1079 SrnJorquin 9729 8584 1ur3 I 12681 6457 2549 Str Lrft Obispo 6610 2203 Itl3 I 9642 NA NiA San Mrtco 9132 l6l I 10743 23 25099 7532 0

SrntrBerbsre 500 4190 500 4690 6 6715 3200 Santa Clara 23958 3255 2t424 17 19542 7321 0

Srntr Cruz 5349 1718 7Mj 5 4766 1433 76

Shlsts + NIA 5906 5905 4 4890 1649 15

Sierra r54 305 459 I tgz t44 26

$isldyou 526 3549 4175 6 1707 1450 50

Sohno + 6716 799 7515 I 2650 l2l t Sonoma 0 l0 7625 0

Stanisllus 1309 3087 16186 l0 9675 3153 229 Sutter 1377 415 1792 3 x200 1023 92

Tehama NA 2296 23e6 4 1958 1370 98 6 Tftilty 202 328 530 7 487 285

Tulnre In2 8509 8509 9 NA 6000 NA Tuohmrne 92t 618 1546 2 1892 864 100

Venhrn 14283 1t52 r613s It I1365 2267 50 Yolo 2300 350 2550 5 5500 1700 l0 Yubn 650 502 I152 5 175 745

Totels 553493 198317 823520 520 624608 305071 18s56

THESE TOTAIJ ARE INCOMPLETE AID REPRESENT A SUMMARY OF FTJRNISIIED DATA ONLY NA = Not Availahle or Not Applicable 0 fio - = No Resporue to This Item

199394 data no data providedfor 1996-97 | 1995-96 dat4 no data provided for 1996-97 + Corurty AssessorReoorampr CountyAssessorRecorderCleurork

Page l1

A Report on Budgets Workloads and Assessmerrt Appeal Activities 1996-97

TABLE H (CONTINUED)

REAL PROPERTY WORKLOAI DATA (See Table 0 for lVorkloadStalf Comprrisons)

Tsruaver Relief Miscellrneous

Ner Affected by Alfectcd by 6090110 GovL thnt is

Misfortune Emlnent CIiims oilamp Owned annually Appealed Property Subdivislon Roll Corrections Calsmi$ Ilomdn Filed Gas Restricted Prop valued Properfies Splits Lots

(t) (e) (10)

Alamedr 5I In 10 62 5031 320 13348 845 3968 14274

I Alplne r ll 9 I I 59 NA54 104 35 632 Amrdor 6 5 76t 15

0 I l6 -8 2065Buttc 102 t47 295 1542Celevcms 46 0 2 0 1382 NA NA l8

NA NA NA 202 0 l6 178 164 176Colusq 258 5215 21345Contrc Costa 31 t2 80 455 207 336 2145

Del Norte 74 0 4 0 709 ll o l0 146 17 498

0 I 0 1275 105 0 389 164 888 2763EI llorado 83 1l NA 3431 2051 8829 Fresno 0 4l 34 45 14679 84

422Glenn 103 14 022 43 7601 29 825 309 185 227 1714Humboldt

Impedel t2 00 0 060 25r 167 430NA t l5 157 Inyo 2 030 NA NiA 1122 NA

500 2500 I1000 Kerrr+ NA NA 150 3328 2500 200 NA NA 68 774 NA 445 Ktngs 8 0 193 97 NA NA NA

NA NA NA Lrkeuro NA + 3 52 6 422 Lrssen I 00 75 2519 37 0

Loc fuigeles 23109 70 301I 1438 40 3700 I1E00 5I61 6344 I170806S 245 649 3010 Msderr l0 24 49 4019 13 NA

l3t 0 s05 20 0 790 125 159 4656Marln+ 46 0 48 00 11 NA NA NA 0 278 - 235Meriposa+ 35 04 9870 42 0 400 50 I150Mendocino

2046 Merccd 42 NA O 472 970 0 145 Modoc 33 07 55350 1438 l7

87 l5 I 1321Mono t53 4386 Monterey 120 NA 122 41 295 3 57 325

Nepa I 020 65 57 - 1978401 89 2723 Nevrde 80 220 000 525

165 5611 2282Orurge 82 26 563 361 210 12601 871 5855 Phcer 7 056 l0 1122 25 0 231I 944 2577

Plumas 47 In 16 40131 Rivenide NA NA 163 2 2238 323 17600 9525

13833 Secramento 133 l0 85 129 1510 37 NA 6528 447 2346 735 323 San Bentto 4 0 3 l0 2281 t2 0 33 141

48435 San Berrrardlno 29 NA 107 7 734 1053 8345 8600 NA 3488 7927 58872 San Diego 29 45 383 0 1560 5l I 0 32649 2851

San Francisco + r33 0 ll 3ll 1527 361[NA 754 2036 t592 $anJoequin 210 NA 3l 94 5896 86 NA

NA 4584 Srn Luls Obispo r80 5 49 54 37t2 77 5r 823 l70 558 1145 1855 San Mrtco I16 I 300 3 720 315 120 3057

4766 Santa Barbnnr l9 0 lll 449 2128 72 1063 70 580 4734 3625 14325 Santa CIcm 7 5 310 20 3217 128 0 5296

23 822 132 3770 3374Smts Cnrx 102 NA NA Shrgta + 90 NA NA NA NA NA 53 NA 684

0 143 Sierra 42 0 0 0 467 lt 0 15 17 NA 86 125 420 SisHyou 50 0 7 0 2885 54 906 4297shySoleno 6 237 2025 88

Sonoma 199 NA NA I9r 2411 69 NA 796 1282

Stanislaus 225 0 l7 t 6837 217 0 NA 392 836 5681

Sutter 246 0 3 236 0 114 329 458 45 32 1286NA 189 97 559 Tchama NA NA NA 73 4090 l0 NA

t25Trhr$ 3 0 0 0 866 I 0 I z7 0NiA NA 1690 ll 50 5582 Tulare II 15 l3 12 14200 200

3 26 0 642 Tuolumne 78 0 0 1302 349 38 2340 2315 h16 6981 Venturs 1605 ll 265 1509 860Yolo l0 0 I 150 3325 35 0 100 750

Yuba 745 NA 0 NA 165 15 NA 52 214 1464

6598 1657 l228ll 10168 24361 I14587 46250 59058 444422 Totels 28515 247 THEsE TOTALS ARE INCOMPLETE AIID FSPRESENT A SLJMMARY OF FURNISHED DATA ONLY

NA = Not Available or Not Applicable 0fio - = No Resporueto This ltemLree3-e4ryJfftrfiL1ff -iampffi iffffiHdrorreee7

Page 12

A Report on Budgcts Workloads and Assessment Appcal Astiyities 1996-97

TABLE E (CONTINUED)

REAL PROPERTY WORKTOAI IATA (See Table O forWorHoedStalf Comparisons)

Single Femily

(te1

Multi Family

(zo)

Proposition I

-Commercisl Industrial Rural Others TOTAL (21) (22) (2s) (21 (2s)

No of Automrtic rygrrn_ooReducedAssmts Chenge Yes or If yesn196197 No ooin95195 In9697 No (26) AT (28) (2e)

Alameda Alpine Amedor Butte Cehveres Coluse Contra Costa Del Norte El Doredo Fresno + Glerur Hrunboldt Imperial Inyo Kern+ Kings Lakc t + Lrssen

69505 1820 50 0

616 l9 1320 126

450 44 l5 2

58171 679 I19 4

3778 90 15u7 892

196 t7 335 30134 tl

10480 ln21 62 20

NA NA il l3

661 397 r02 724t5 40981 t6 00 0 66 66 l4 4 l9l 6 850 443

193 hzt 85 4000 5724 15535 40 ll 223 1826 2594 2616

4 2 3t7 0 340 340 1134 ln21 102 145 50231 37836

24 220 L t7t 63 122 85 494 15012 19581 19717

1001 328 955 4879 23902 19634 610 700

30 6 l7l I 421 400 32 6 1249 I 1560 1328 16 27 754 t97 1139 1068

677 h21 n6 rt73 5224 l8 t2 105 6 23 223

NA NA NA NA 0 0 II t8 198 0 304 299

43 Yes 0oo No

48 No -171 Yes

-loo No 0oo No

37oo Yes 630o No -lYo No 18 Yes

-t5 No 5oo No

20oo No 60o No

54oo No 0oo No

Zio No

88oo

70oo

500

55oo

Los Angeles Medera Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nepe Neveda 0renge Placer Plumes Riverside Sacramento San Benito Sen Bernardino San Diego Srn Francisco + Srn Joequin San Luis Obtpo Sen Mateo Senta Barbara Srnte Clara Santa Cruz Shqsta + Sierra Siskiyou Solano + Sonoma Stanislaus Sutter Tehema Trinity Tulrre Tuohunne + Ventrre Yolo Yuba

307991 28703 ln24 ln24 16727 806

il5 0 410 5

ln24 In24 604 38

ln24 ln24 ln24 In24 ln24 lln24 4395 IM

30931 I 10597 15380 1686 ln24 ln24

167747 488 12l60l 1308

ln24 ln24 120543 846 157686 7390 21517 3389 44042 4685 8136 325

2875 689 18657 T3 63156 1310

7665 13t h24 ln24

68 0 h24 ln24 34352 285 15917 4t2 25595 104

1718 303 ln24 b 24 In 24 ln24 Iurt24 ln24 2360 7

6[617 818 6500 50 h 24 ln24

15095 12317 364105 78089 ln24 ln24 ln24 225 225 27

498 74 I t2 18118 18M9 5 0r 0 tzL 0

50 030 0 495 428 h24 h24 In24 5898 5t9E 4000

149 5 354 8825 9975 eAsz ln24 h24 ln24 2009 zxlg ln24 h24 ln24 12905 12905 19892 ln24 h24 ln24 5766 5766 3896

I69 u0 656 544t 522r 7769 3A92 0 0 331169 300296

388 103 49 5104 2271O 15767 h24 ln24 h24 523 523 2amp 1626 ln21 454 30347 200662 175016 1027 5A7 43 2590 127076 109077

ln24 In24 ln24 1597 1597 1809 2175 932 ll14 9625 134135 146210 4351 242 1626 29706 203001 162263 23U 830 83 27455 28AM

5t2 t62 1609 1691 52701 46791 4t0 amp t97 5279 14411 13738 6 In 21 38 0 30130 30228 5ll t47 86 l6 20130 19734

1039 567 47 195 56J14 98194 176 386 138 I154 8871

In 24 In 24 ln24 3340 3340 1652 0 80 0 76 76

ln24 ln24 ln24 2812 21812 2887 247 79 6t 1064 36(88 26353 276 138 rr03 295 r8241 158M u2 t62 336 405 2t177 24551

50 t9 245 55 2Je0 1627 ln24 ln24 ln24 189 1t9 2t5 ln24 h24 ln24 92 92 98 ln24 h24 ln24 583 583 750

57 t62 248 2635 2367 1313 1325 166 sJ03 10942 NA

150 50 50 0 6800 6774 ln24 ln24 ln24 898 898 682

79 Yes 88 No 4oo No

100 No l4oo No 32oo No

5oo No No

-549o Yes 32oo No 4 Yes go No

3l7o Ycs 50 No 13 Yes 14 Yes

-l3oo No -9 Yes 20Yo Yes 4oo No I l Yes 57o Yes 0olo Yes 2oo Yes

-48Yo Yes -99lo Yes 5loo No

0oo No -3 No

27oo No l3oo No l3oo Yes 32oo No

-l4oo No 7 No

-29Vo No l0oo No

- Yes 0oo No

24Vo No

40

70o)o

680o

NA

60ao

94oo

5oo

45oo-

75oo 27oo

563oo 80

96Vo NiA

6D0o

683

Totals 1723599 69942 45708 I1100 12839 176274 2040072 1526935 25oo 20 Y 37 N 6150o

THESE TOTALS ARE INCOMPLETE AIID REPRESENT A SIMMARY OF FI-JRNISHED DATA ONLY NANotAvailable orNotApplicable 0 = Zero - =No Rcsponsc to This Item

+ 1993-94 data no data provided for 199G97 t 1995-96 data no data provided for 1996-97 + CountyAssessorlRecorder CountyAssessorRecorderClerk

Page 13

A Repoa on Budgets Ilorkloads and Assessment Appcal Activities 1996-97

TABLE

BUSINESS PROPERTY WORKLOAI DATA (Including Agricultural Businesses)

TOTAL Number Annual Property Nrunbcr Business Vessel

of General Certificated Direct Field Racehorse Statements of Property Property Boats Aircraft Aircraft Billing Appraisals Tar Rehrrns (Ercept 16) Others Asses$nents Stetements (r) 0t G) (4) (s) (o o) (8) (e) (10)

Ahmeda Alpine i Amador Butte Celeveras Colusa Contre Coste Ihl Nortc EI lloredo Fresno + Glerm Hunrboldt Imperial IrryoKern Kings Lake rt + LaSSen Los Angeles Mrdera Marin+ Mrripose + Mendocino Merced Modoc Mono Monterey Nape Nevada Orange Plecer Phmras Riverside Srcremento Srn Benito Sen Bernardino Srn Diego San Francisco + $an Joequin Sen lrris Obispo San Mateo Sante Barbara Senta Clara Senta Cnrz Sheste + Sierre $iskiyou Soleno + Sonoma Stenisleus Sutter Tchame Trinity Tulare Tuolumne + Ventre Yolo Yuba

14483 863 -r5 0

954 70 3064 265 1473 53

743 130 27491 567

499 38 4499 339 6878 657

444 138 4091 168 1639 169

525 69 3956 984 2030 128 6761 130

560 44 57715 4409

1983 120 2235 205

470 4 I700 179 1503 22r

333 35 237 3l

6M3 356 1936 269 2614 235

30807 945 622s 389 I416 66 3633 1395

17420 588 639 t76

14892 163I 14694 21 l8 2045

10267 337 8698 396 432r 42t 6516 506 9454 1206 2758 274 5757 285

136 5 788 125

3533 186 I ll l2 484 5287 272

974 l7l 1508 96

753 30 5869 474 179l 196

17675 843 1360 I70 2269 ll0

t7 8260 5317 0 0

3t8 138 139

0 0 0 0 0 75 0 6251 0 2 137 t47

1437 T2 3306 - 400 100 30 NA 2 335 329 t 248 184 I 2588 1800 00 220 - 253 0 00 27

788 96amp4 22099 00 800 0 6002 1548 04 147 0 725 1100 0 2343 1493 00 83 l 525 r50

In 2 3800 0 871 781 0 2117 6 t70 3454

NA 2973 1700 - 427

12 6205 5591 19 6902 641 0 270 180

In 7 5767 7969 27 5512 l0930 - 25428 4869 0 6085 NA 4 4651 1248

27 4587 I824 t20 3387 15 1368 2510 0 3305 67r 2 182 I042 076 t3 0 22M 230

500 0 550 NA | 1622 3433 00 328 030 50 0 369 34 2 Inl 5961 00 0 3 4218 NA

0870 1060 0 0 360

150 23933 tr ffi i 1259

7160 0 I 774 r65 0 2302 0

201 17603 0 1356 0 2 2851 2amp

t62 25687 5 2800 I 5237 468 0 3296 1900 0 1968 0

29 13265 7lw 2 NA 2381

lu2 188 2 1128 0

4854 130475 I3095 l9 6131 0 9 3746 0 0 631 0 0 6015 0 7 8017 0 I In 8 886

u9 277_

NA I1334 26 3189 0 l6 2403 t44 l3 103263 0 35 3393 0

I 1700 1224 19389 0

507 30841 16561 I 2234 NA

437 24000 563 54578

14169 87 12973 2473

145 7969 0 l0 7343 386

300 10484 L228 5 75136 315925 4442 0 0 6515 NA 0 543 0 2 1689 0

l0 6700 23 10823 10 9132 0

8 5934 685 I 2214 2t 1 158 0

l7 13768 NA 0 1339 0

l5 18992 98 I 2800 290 0 2414

53221 250 79

2739 i 10628 26 0 3250 0

52II3 7l 2179 r03 9392 4

36702 25 3887 9968 ll6 7670 0 2995 0

298r5 0 4761 9174 1761 0

330079 4550 9053 NA

13745 915 we6 0 9719 69

I3584 0 IJst 0 I870

22333 NA 7072 0 7535 3

13Ei499 3525 l47ls I 3510

37449 0 73tfi9 778 3500 0

s4696 74 88422 I580 46lll 127 3222 NA 23lll 265 Itgl9 NA 22433 25

l2l2t6 11455 0 137t3

773 0 5038 0

10929 250 229y2 It757 l0 8100 5

3920 0 1345 0

260e1 NA 3J32 0

4rt44 177 6s5r 6l 5153

Totals 350277 2481I 976 211222 t032ll 9908 739050 90494 1518939 129U

THESE TOTALS ARE INCOMPLETE A]-ID REPRESENT A STJMMARY OF ruRNISHED DATA ONLY NA =Not Available orNot Applicable 0 = Zero -No Retponse to This Item

+ree3-e4tf h1[T1ffi13-ffiTiaifi ltnlrorree6-e7

I

Page 14

A Report on Budgcts Workloads and Assessment Appeal Aotivities 1996-97

TABLE I (CONTINUEIT)

BUSINESS PROPERTY WORKLOAI IATA

Total Audits Current Audits Audits AUDITS Carried Audits Audits Audits Carried Year Completed ffaived COMPLETED Over to (4 yrs) Ilue Assigned Over Audits f99i-96 1995-95 amp WAMD 1996-9(ll) (12) (13) (14) (Is) oo (17) (1t) tle)

Alemcda Alpine Amador

1534 2

43

414 I

It

2il 0

30

27 0

652 I

4I

664 0

39

26 0

590 0

39

0 I

Butte u2 24 0 88 I12 46 6 52 60 Calaveras 23 6 0 4 IO 6 0 6 4 Colusa 102 28 10 l4 52 42 0 42 10

Contra Costa 539 22t 3 t2 236 252 4 256 0 Del Norte 31 4 0 6 t0 6 0 6 4 El Dorado 134 44 9 7 60 28 3l s9 I Fresno + I350 332 255 t2 599 587 t2 599 0 Glerur t2 l0 50 25 85 25 73 60 Humboldt t79 6l 5 66 6l 5 66 0 Imperial Inyo Kern +

22028

669

487

69

2000

0 2l

294

5828

363

680

160

0 0

NA

6E0

I60

0 28

203 Kings frke t + Lesscn

1393724

30lt

8

0I 0

0

0

30t2 t

30

l6

0

0

30 0

l6

0 t2 0

[os Angeles 15554 3353 0 190 35j f223 320 3543 0 Madera 134 100 0 0 100 34 0 34 66 Marin+ Mariposa + Mcndocino

19633

139

196 L

32

0 6 2

0 03

196I

37

0 4

2l

0 I

t5

05

36

196 3

I Mercsd Modoc Mono

256l5t2

740

t2

2LI 5

0 07

95 t

24

95I 5

0 00

95I(

0 0

19

Monterey Napa

437296

t06 5l

6 0

2t ffi

133 rr5

t23 57

5

30 r28 87

5

28 Neveda 198 32 0 0 32 32 0 32 0 0range 4467 1479 0 23 1502 1060 442 1502 0 Placer 104 75 20 3 98 97 I 9E 0 Plumas Riverside Sacramento San Benito $an Bernardino San Diego Srn Frencisco San Joaquin $an l-uis Obispo Sen Mnteo

201503 1325

792151 3492 2011

970 319

11 50

2 240 252

l5358 900 442 198 69

386

0 25 l6 8

30 l4 0 I0

346 126

0 726 400 t74 68

0102

L

586 403 3r

1092 rJ30

630 zffi

70 4t8

0435 274 3l

393 697 432 239

67 432

2 5

t29 0

48 30

82 26

3 56

ffi 403

31ul

1067 514 265

70488

0 146

0 0

651 263 ll6

I 0 0

Senta Barbara 1252 235 15 220 4it0 285 150 435 35

Santa Clara Santa Crw Shasta Sierra

3762 292377

0

677 38 9l

0

104 0 2 0

34 96 t3

T

815 134 r06

I

809 73 96

I

6 0 0 0

8t5 7396I

0 6l l0 0

Siskiyou Soleno +

32374

2A80

00

00

20t0

l5 60

0 l0

rs 70

5

l0 $onoma 886 164 0 3l 195 153 l4 r67 28 Stanislaus Sutter

640154

r45 30

0 0

5

17 150 47

145 M

5 )

150 46

0 I

Tehama Trinity Tulare Tuolumne + Venhua Yolo

470

493 58

715 400

t35

146 8

145 r00

t00

47 0

NA 50

I 3

l5 6

259 30

24 t

20t l4

fi4 1t0

230

145 7

164 r65

I 0

t5 0

135 l5

24 0

160 7

zw 180

0I

48 7

r05 0

Yube 191 3l 0 4 35 33 0 33 2

Totels 497t4 I1631 979 3503 16113 12007 1972 13979 2200

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FURNISHED DATA ONLY NiA Not Available or Not Applicable 0 = Zero - = No Response to This Item

+t 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAsscssorRccordcrClerk

Psge l5

SECTIOT ry

ASSESSMEhIT APPEALS

STATISTICS

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE J

DISTRIBI]TION OF ASSESSMENT APPEALS BY PROPERTY TYPES (f 99697 Fiscal Year)

Number of Percentage Numberof Number of Number of Numbcr of Bruiness Number of TOTAL Number of Chlngp Residential Corrunercial Industrtal Bural Property Other NUMBER OF Appeals From Appeals Appcals Appeals Appeals Appeals Appeals APPEALS Fitd I995-96 Ftled Filed Filed Filed Filed Filed FILED 199$96 to96-97

(8) (e) fl) (2) (3) (4) (5) (6) (7) Almeda 12L79 2270 934 75 E09 148 16415 11280 455oo

Alpine 0 l6 0 0 0 0 16 l6 00 n Amador 37 30 t2 l0 I 92 143 351Vo

Butte 308 226 363 Calavems 5 I 3 5 I 18 26 -308

Colusa 0 tl 4 6 0 8 29 29 00

Contra Costa 6783 652 147 49 455 0 8086 5393 49fo n Dcl Noile 6 0 0 2 0 l0 l7 412oo

El Dorado 1r3 79 l2 l6 2L 8 249 257 -3Loo

Fresno 1013 309 89 96 2t2 ll3 1832 2077 -l187o Glenn I l2 I 2 16 52 -692oo

Humboldt 49 44 19 t7 39 33 20r lt7 L360o 4750o lmpertat 4E 43 9 7t 27 0 205 139

n -7190o Inyo ll 0 I 0 16 57 4lloo Kern + 1923 996 156 94 306 347S 2462 433oo Iffng 4l 93 5 2 l4 t7 172 120

a 00olo Lake r 43 l4 0 0 5 64 64 l3 538olo Lassen I 4 0 l5 0 20

1120 Los Angeles 73717 23871 NA NA NiA LL772 109360 93305 284oo Madera r02

JJ 43 t1 36 0 t3t 99z t0fo Marin + 795 125 7 3 lll 53 II00

l1 545oo Maripoca + 5 3 0 0 I 8 11 na l -237oo Mendoclno 2E t 38 t03 135

1057oo Merced 2t8 In t Lr l In l In 1 In l 288 140 6 5667 Modoc t 3 I 33 I I 40

a( 37 -3240o Mono In l In l In 1 In l In l 25 -Lfo Monterey 261 t21 26 t6 t8t t9 624 636 190 Napa 237 133 ln2 lnz ln2 0 370 3Il

385 960o Nevada l7l 172 0 0 65 I4 422 1 -51oo Omnge 21629 4485 [409 187 3183 308)5 32547

55sYo Placer 1766 206 0 0 r0r 20 2093 1346 t7 -294oo Plumls 6 4 0 2 0 0 t2

-123oo Riverside 17298 4380 0 451 464 464 23057 26289 -t340o Sacnmento 4541 960 490 85 290 3r0 6676 7707

54 74oo San Benito 7 10 5 2l 3 2 50 6756 287oo San Bernardino 6637 878 568 438 174 8695

-275oo San Diego 14408 1870 1053 424 957 6l 18773 25910 -143oo San Francisco 1107 457 62 0 r39 66 1831 2136 165oo San Joaquin 1I84 397 ln2 53 104 57 1795 1541 -51 $an Luis Oblspo 86 90 t9 7 l9 I 222 214

3007 09 $m Mateo 2249 433 In2 In l 305 48 3035 ( 943 34s Ssnta Barbara 857 175 47 36 r05 1212

6625 6490 2loo $anta Clarr 3618 1662 h2 In 2 1258 87 539 Snnta Cnrz 155 99 8 17 35 0 314 204

0 191 207 -77oo Shasta + 30 lI3 3 2 43 6 3 r000 Sierra 2 0 0 3 I 0

22 2r 48oo Siskiyou J 5 0 0 6 157 1361 10t6 253oo Solano + 886 242 16 t5 45

2693 1833 46Po Sonomn 58 0 I152 1180 -24oo Stanishus 778 183 60 71

l0 389 92 3228oo Sutter 235 26 I 6l 48 tra

0 464 20091 Tehamr 454 4 3 3 0 2 0 9 It -182oo Trinity 3 4 0 0

NiA 5s6 726 -262oo Tuhre NA NA NA NA NA l5 0 57 69 -t74vo Tuolumne + 5 30 5 2

NA 6420 7176 -105 Vcntura NA NA NA NA NA 57 0 304 384 -208oo Yolo l6 208 h2 n

0 51 39 308olo Yuba l4 18 I 8 l0

6620 17205 262104 24663t 6-SYo Totals 175775 46024 5041 2082

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF zuRNISHED DATA ONLY NA = Not Avrilable or Not Applicable 07ro - No Response to This Item

lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + County AssessoriRecorder County AssessorRecorderClerk

Prge 16

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

A Report on Budgets Workloads and Assessmerrt Appeal Activities 1996-97

TABLE H (CONTINUED)

REAL PROPERTY WORKLOAI DATA (See Table 0 for lVorkloadStalf Comprrisons)

Tsruaver Relief Miscellrneous

Ner Affected by Alfectcd by 6090110 GovL thnt is

Misfortune Emlnent CIiims oilamp Owned annually Appealed Property Subdivislon Roll Corrections Calsmi$ Ilomdn Filed Gas Restricted Prop valued Properfies Splits Lots

(t) (e) (10)

Alamedr 5I In 10 62 5031 320 13348 845 3968 14274

I Alplne r ll 9 I I 59 NA54 104 35 632 Amrdor 6 5 76t 15

0 I l6 -8 2065Buttc 102 t47 295 1542Celevcms 46 0 2 0 1382 NA NA l8

NA NA NA 202 0 l6 178 164 176Colusq 258 5215 21345Contrc Costa 31 t2 80 455 207 336 2145

Del Norte 74 0 4 0 709 ll o l0 146 17 498

0 I 0 1275 105 0 389 164 888 2763EI llorado 83 1l NA 3431 2051 8829 Fresno 0 4l 34 45 14679 84

422Glenn 103 14 022 43 7601 29 825 309 185 227 1714Humboldt

Impedel t2 00 0 060 25r 167 430NA t l5 157 Inyo 2 030 NA NiA 1122 NA

500 2500 I1000 Kerrr+ NA NA 150 3328 2500 200 NA NA 68 774 NA 445 Ktngs 8 0 193 97 NA NA NA

NA NA NA Lrkeuro NA + 3 52 6 422 Lrssen I 00 75 2519 37 0

Loc fuigeles 23109 70 301I 1438 40 3700 I1E00 5I61 6344 I170806S 245 649 3010 Msderr l0 24 49 4019 13 NA

l3t 0 s05 20 0 790 125 159 4656Marln+ 46 0 48 00 11 NA NA NA 0 278 - 235Meriposa+ 35 04 9870 42 0 400 50 I150Mendocino

2046 Merccd 42 NA O 472 970 0 145 Modoc 33 07 55350 1438 l7

87 l5 I 1321Mono t53 4386 Monterey 120 NA 122 41 295 3 57 325

Nepa I 020 65 57 - 1978401 89 2723 Nevrde 80 220 000 525

165 5611 2282Orurge 82 26 563 361 210 12601 871 5855 Phcer 7 056 l0 1122 25 0 231I 944 2577

Plumas 47 In 16 40131 Rivenide NA NA 163 2 2238 323 17600 9525

13833 Secramento 133 l0 85 129 1510 37 NA 6528 447 2346 735 323 San Bentto 4 0 3 l0 2281 t2 0 33 141

48435 San Berrrardlno 29 NA 107 7 734 1053 8345 8600 NA 3488 7927 58872 San Diego 29 45 383 0 1560 5l I 0 32649 2851

San Francisco + r33 0 ll 3ll 1527 361[NA 754 2036 t592 $anJoequin 210 NA 3l 94 5896 86 NA

NA 4584 Srn Luls Obispo r80 5 49 54 37t2 77 5r 823 l70 558 1145 1855 San Mrtco I16 I 300 3 720 315 120 3057

4766 Santa Barbnnr l9 0 lll 449 2128 72 1063 70 580 4734 3625 14325 Santa CIcm 7 5 310 20 3217 128 0 5296

23 822 132 3770 3374Smts Cnrx 102 NA NA Shrgta + 90 NA NA NA NA NA 53 NA 684

0 143 Sierra 42 0 0 0 467 lt 0 15 17 NA 86 125 420 SisHyou 50 0 7 0 2885 54 906 4297shySoleno 6 237 2025 88

Sonoma 199 NA NA I9r 2411 69 NA 796 1282

Stanislaus 225 0 l7 t 6837 217 0 NA 392 836 5681

Sutter 246 0 3 236 0 114 329 458 45 32 1286NA 189 97 559 Tchama NA NA NA 73 4090 l0 NA

t25Trhr$ 3 0 0 0 866 I 0 I z7 0NiA NA 1690 ll 50 5582 Tulare II 15 l3 12 14200 200

3 26 0 642 Tuolumne 78 0 0 1302 349 38 2340 2315 h16 6981 Venturs 1605 ll 265 1509 860Yolo l0 0 I 150 3325 35 0 100 750

Yuba 745 NA 0 NA 165 15 NA 52 214 1464

6598 1657 l228ll 10168 24361 I14587 46250 59058 444422 Totels 28515 247 THEsE TOTALS ARE INCOMPLETE AIID FSPRESENT A SLJMMARY OF FURNISHED DATA ONLY

NA = Not Available or Not Applicable 0fio - = No Resporueto This ltemLree3-e4ryJfftrfiL1ff -iampffi iffffiHdrorreee7

Page 12

A Report on Budgcts Workloads and Assessment Appcal Astiyities 1996-97

TABLE E (CONTINUED)

REAL PROPERTY WORKTOAI IATA (See Table O forWorHoedStalf Comparisons)

Single Femily

(te1

Multi Family

(zo)

Proposition I

-Commercisl Industrial Rural Others TOTAL (21) (22) (2s) (21 (2s)

No of Automrtic rygrrn_ooReducedAssmts Chenge Yes or If yesn196197 No ooin95195 In9697 No (26) AT (28) (2e)

Alameda Alpine Amedor Butte Cehveres Coluse Contra Costa Del Norte El Doredo Fresno + Glerur Hrunboldt Imperial Inyo Kern+ Kings Lakc t + Lrssen

69505 1820 50 0

616 l9 1320 126

450 44 l5 2

58171 679 I19 4

3778 90 15u7 892

196 t7 335 30134 tl

10480 ln21 62 20

NA NA il l3

661 397 r02 724t5 40981 t6 00 0 66 66 l4 4 l9l 6 850 443

193 hzt 85 4000 5724 15535 40 ll 223 1826 2594 2616

4 2 3t7 0 340 340 1134 ln21 102 145 50231 37836

24 220 L t7t 63 122 85 494 15012 19581 19717

1001 328 955 4879 23902 19634 610 700

30 6 l7l I 421 400 32 6 1249 I 1560 1328 16 27 754 t97 1139 1068

677 h21 n6 rt73 5224 l8 t2 105 6 23 223

NA NA NA NA 0 0 II t8 198 0 304 299

43 Yes 0oo No

48 No -171 Yes

-loo No 0oo No

37oo Yes 630o No -lYo No 18 Yes

-t5 No 5oo No

20oo No 60o No

54oo No 0oo No

Zio No

88oo

70oo

500

55oo

Los Angeles Medera Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nepe Neveda 0renge Placer Plumes Riverside Sacramento San Benito Sen Bernardino San Diego Srn Francisco + Srn Joequin San Luis Obtpo Sen Mateo Senta Barbara Srnte Clara Santa Cruz Shqsta + Sierra Siskiyou Solano + Sonoma Stanislaus Sutter Tehema Trinity Tulrre Tuohunne + Ventrre Yolo Yuba

307991 28703 ln24 ln24 16727 806

il5 0 410 5

ln24 In24 604 38

ln24 ln24 ln24 In24 ln24 lln24 4395 IM

30931 I 10597 15380 1686 ln24 ln24

167747 488 12l60l 1308

ln24 ln24 120543 846 157686 7390 21517 3389 44042 4685 8136 325

2875 689 18657 T3 63156 1310

7665 13t h24 ln24

68 0 h24 ln24 34352 285 15917 4t2 25595 104

1718 303 ln24 b 24 In 24 ln24 Iurt24 ln24 2360 7

6[617 818 6500 50 h 24 ln24

15095 12317 364105 78089 ln24 ln24 ln24 225 225 27

498 74 I t2 18118 18M9 5 0r 0 tzL 0

50 030 0 495 428 h24 h24 In24 5898 5t9E 4000

149 5 354 8825 9975 eAsz ln24 h24 ln24 2009 zxlg ln24 h24 ln24 12905 12905 19892 ln24 h24 ln24 5766 5766 3896

I69 u0 656 544t 522r 7769 3A92 0 0 331169 300296

388 103 49 5104 2271O 15767 h24 ln24 h24 523 523 2amp 1626 ln21 454 30347 200662 175016 1027 5A7 43 2590 127076 109077

ln24 In24 ln24 1597 1597 1809 2175 932 ll14 9625 134135 146210 4351 242 1626 29706 203001 162263 23U 830 83 27455 28AM

5t2 t62 1609 1691 52701 46791 4t0 amp t97 5279 14411 13738 6 In 21 38 0 30130 30228 5ll t47 86 l6 20130 19734

1039 567 47 195 56J14 98194 176 386 138 I154 8871

In 24 In 24 ln24 3340 3340 1652 0 80 0 76 76

ln24 ln24 ln24 2812 21812 2887 247 79 6t 1064 36(88 26353 276 138 rr03 295 r8241 158M u2 t62 336 405 2t177 24551

50 t9 245 55 2Je0 1627 ln24 ln24 ln24 189 1t9 2t5 ln24 h24 ln24 92 92 98 ln24 h24 ln24 583 583 750

57 t62 248 2635 2367 1313 1325 166 sJ03 10942 NA

150 50 50 0 6800 6774 ln24 ln24 ln24 898 898 682

79 Yes 88 No 4oo No

100 No l4oo No 32oo No

5oo No No

-549o Yes 32oo No 4 Yes go No

3l7o Ycs 50 No 13 Yes 14 Yes

-l3oo No -9 Yes 20Yo Yes 4oo No I l Yes 57o Yes 0olo Yes 2oo Yes

-48Yo Yes -99lo Yes 5loo No

0oo No -3 No

27oo No l3oo No l3oo Yes 32oo No

-l4oo No 7 No

-29Vo No l0oo No

- Yes 0oo No

24Vo No

40

70o)o

680o

NA

60ao

94oo

5oo

45oo-

75oo 27oo

563oo 80

96Vo NiA

6D0o

683

Totals 1723599 69942 45708 I1100 12839 176274 2040072 1526935 25oo 20 Y 37 N 6150o

THESE TOTALS ARE INCOMPLETE AIID REPRESENT A SIMMARY OF FI-JRNISHED DATA ONLY NANotAvailable orNotApplicable 0 = Zero - =No Rcsponsc to This Item

+ 1993-94 data no data provided for 199G97 t 1995-96 data no data provided for 1996-97 + CountyAssessorlRecorder CountyAssessorRecorderClerk

Page 13

A Repoa on Budgets Ilorkloads and Assessment Appcal Activities 1996-97

TABLE

BUSINESS PROPERTY WORKLOAI DATA (Including Agricultural Businesses)

TOTAL Number Annual Property Nrunbcr Business Vessel

of General Certificated Direct Field Racehorse Statements of Property Property Boats Aircraft Aircraft Billing Appraisals Tar Rehrrns (Ercept 16) Others Asses$nents Stetements (r) 0t G) (4) (s) (o o) (8) (e) (10)

Ahmeda Alpine i Amador Butte Celeveras Colusa Contre Coste Ihl Nortc EI lloredo Fresno + Glerm Hunrboldt Imperial IrryoKern Kings Lake rt + LaSSen Los Angeles Mrdera Marin+ Mrripose + Mendocino Merced Modoc Mono Monterey Nape Nevada Orange Plecer Phmras Riverside Srcremento Srn Benito Sen Bernardino Srn Diego San Francisco + $an Joequin Sen lrris Obispo San Mateo Sante Barbara Senta Clara Senta Cnrz Sheste + Sierre $iskiyou Soleno + Sonoma Stenisleus Sutter Tchame Trinity Tulare Tuolumne + Ventre Yolo Yuba

14483 863 -r5 0

954 70 3064 265 1473 53

743 130 27491 567

499 38 4499 339 6878 657

444 138 4091 168 1639 169

525 69 3956 984 2030 128 6761 130

560 44 57715 4409

1983 120 2235 205

470 4 I700 179 1503 22r

333 35 237 3l

6M3 356 1936 269 2614 235

30807 945 622s 389 I416 66 3633 1395

17420 588 639 t76

14892 163I 14694 21 l8 2045

10267 337 8698 396 432r 42t 6516 506 9454 1206 2758 274 5757 285

136 5 788 125

3533 186 I ll l2 484 5287 272

974 l7l 1508 96

753 30 5869 474 179l 196

17675 843 1360 I70 2269 ll0

t7 8260 5317 0 0

3t8 138 139

0 0 0 0 0 75 0 6251 0 2 137 t47

1437 T2 3306 - 400 100 30 NA 2 335 329 t 248 184 I 2588 1800 00 220 - 253 0 00 27

788 96amp4 22099 00 800 0 6002 1548 04 147 0 725 1100 0 2343 1493 00 83 l 525 r50

In 2 3800 0 871 781 0 2117 6 t70 3454

NA 2973 1700 - 427

12 6205 5591 19 6902 641 0 270 180

In 7 5767 7969 27 5512 l0930 - 25428 4869 0 6085 NA 4 4651 1248

27 4587 I824 t20 3387 15 1368 2510 0 3305 67r 2 182 I042 076 t3 0 22M 230

500 0 550 NA | 1622 3433 00 328 030 50 0 369 34 2 Inl 5961 00 0 3 4218 NA

0870 1060 0 0 360

150 23933 tr ffi i 1259

7160 0 I 774 r65 0 2302 0

201 17603 0 1356 0 2 2851 2amp

t62 25687 5 2800 I 5237 468 0 3296 1900 0 1968 0

29 13265 7lw 2 NA 2381

lu2 188 2 1128 0

4854 130475 I3095 l9 6131 0 9 3746 0 0 631 0 0 6015 0 7 8017 0 I In 8 886

u9 277_

NA I1334 26 3189 0 l6 2403 t44 l3 103263 0 35 3393 0

I 1700 1224 19389 0

507 30841 16561 I 2234 NA

437 24000 563 54578

14169 87 12973 2473

145 7969 0 l0 7343 386

300 10484 L228 5 75136 315925 4442 0 0 6515 NA 0 543 0 2 1689 0

l0 6700 23 10823 10 9132 0

8 5934 685 I 2214 2t 1 158 0

l7 13768 NA 0 1339 0

l5 18992 98 I 2800 290 0 2414

53221 250 79

2739 i 10628 26 0 3250 0

52II3 7l 2179 r03 9392 4

36702 25 3887 9968 ll6 7670 0 2995 0

298r5 0 4761 9174 1761 0

330079 4550 9053 NA

13745 915 we6 0 9719 69

I3584 0 IJst 0 I870

22333 NA 7072 0 7535 3

13Ei499 3525 l47ls I 3510

37449 0 73tfi9 778 3500 0

s4696 74 88422 I580 46lll 127 3222 NA 23lll 265 Itgl9 NA 22433 25

l2l2t6 11455 0 137t3

773 0 5038 0

10929 250 229y2 It757 l0 8100 5

3920 0 1345 0

260e1 NA 3J32 0

4rt44 177 6s5r 6l 5153

Totals 350277 2481I 976 211222 t032ll 9908 739050 90494 1518939 129U

THESE TOTALS ARE INCOMPLETE A]-ID REPRESENT A STJMMARY OF ruRNISHED DATA ONLY NA =Not Available orNot Applicable 0 = Zero -No Retponse to This Item

+ree3-e4tf h1[T1ffi13-ffiTiaifi ltnlrorree6-e7

I

Page 14

A Report on Budgcts Workloads and Assessment Appeal Aotivities 1996-97

TABLE I (CONTINUEIT)

BUSINESS PROPERTY WORKLOAI IATA

Total Audits Current Audits Audits AUDITS Carried Audits Audits Audits Carried Year Completed ffaived COMPLETED Over to (4 yrs) Ilue Assigned Over Audits f99i-96 1995-95 amp WAMD 1996-9(ll) (12) (13) (14) (Is) oo (17) (1t) tle)

Alemcda Alpine Amador

1534 2

43

414 I

It

2il 0

30

27 0

652 I

4I

664 0

39

26 0

590 0

39

0 I

Butte u2 24 0 88 I12 46 6 52 60 Calaveras 23 6 0 4 IO 6 0 6 4 Colusa 102 28 10 l4 52 42 0 42 10

Contra Costa 539 22t 3 t2 236 252 4 256 0 Del Norte 31 4 0 6 t0 6 0 6 4 El Dorado 134 44 9 7 60 28 3l s9 I Fresno + I350 332 255 t2 599 587 t2 599 0 Glerur t2 l0 50 25 85 25 73 60 Humboldt t79 6l 5 66 6l 5 66 0 Imperial Inyo Kern +

22028

669

487

69

2000

0 2l

294

5828

363

680

160

0 0

NA

6E0

I60

0 28

203 Kings frke t + Lesscn

1393724

30lt

8

0I 0

0

0

30t2 t

30

l6

0

0

30 0

l6

0 t2 0

[os Angeles 15554 3353 0 190 35j f223 320 3543 0 Madera 134 100 0 0 100 34 0 34 66 Marin+ Mariposa + Mcndocino

19633

139

196 L

32

0 6 2

0 03

196I

37

0 4

2l

0 I

t5

05

36

196 3

I Mercsd Modoc Mono

256l5t2

740

t2

2LI 5

0 07

95 t

24

95I 5

0 00

95I(

0 0

19

Monterey Napa

437296

t06 5l

6 0

2t ffi

133 rr5

t23 57

5

30 r28 87

5

28 Neveda 198 32 0 0 32 32 0 32 0 0range 4467 1479 0 23 1502 1060 442 1502 0 Placer 104 75 20 3 98 97 I 9E 0 Plumas Riverside Sacramento San Benito $an Bernardino San Diego Srn Frencisco San Joaquin $an l-uis Obispo Sen Mnteo

201503 1325

792151 3492 2011

970 319

11 50

2 240 252

l5358 900 442 198 69

386

0 25 l6 8

30 l4 0 I0

346 126

0 726 400 t74 68

0102

L

586 403 3r

1092 rJ30

630 zffi

70 4t8

0435 274 3l

393 697 432 239

67 432

2 5

t29 0

48 30

82 26

3 56

ffi 403

31ul

1067 514 265

70488

0 146

0 0

651 263 ll6

I 0 0

Senta Barbara 1252 235 15 220 4it0 285 150 435 35

Santa Clara Santa Crw Shasta Sierra

3762 292377

0

677 38 9l

0

104 0 2 0

34 96 t3

T

815 134 r06

I

809 73 96

I

6 0 0 0

8t5 7396I

0 6l l0 0

Siskiyou Soleno +

32374

2A80

00

00

20t0

l5 60

0 l0

rs 70

5

l0 $onoma 886 164 0 3l 195 153 l4 r67 28 Stanislaus Sutter

640154

r45 30

0 0

5

17 150 47

145 M

5 )

150 46

0 I

Tehama Trinity Tulare Tuolumne + Venhua Yolo

470

493 58

715 400

t35

146 8

145 r00

t00

47 0

NA 50

I 3

l5 6

259 30

24 t

20t l4

fi4 1t0

230

145 7

164 r65

I 0

t5 0

135 l5

24 0

160 7

zw 180

0I

48 7

r05 0

Yube 191 3l 0 4 35 33 0 33 2

Totels 497t4 I1631 979 3503 16113 12007 1972 13979 2200

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FURNISHED DATA ONLY NiA Not Available or Not Applicable 0 = Zero - = No Response to This Item

+t 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAsscssorRccordcrClerk

Psge l5

SECTIOT ry

ASSESSMEhIT APPEALS

STATISTICS

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE J

DISTRIBI]TION OF ASSESSMENT APPEALS BY PROPERTY TYPES (f 99697 Fiscal Year)

Number of Percentage Numberof Number of Number of Numbcr of Bruiness Number of TOTAL Number of Chlngp Residential Corrunercial Industrtal Bural Property Other NUMBER OF Appeals From Appeals Appcals Appeals Appeals Appeals Appeals APPEALS Fitd I995-96 Ftled Filed Filed Filed Filed Filed FILED 199$96 to96-97

(8) (e) fl) (2) (3) (4) (5) (6) (7) Almeda 12L79 2270 934 75 E09 148 16415 11280 455oo

Alpine 0 l6 0 0 0 0 16 l6 00 n Amador 37 30 t2 l0 I 92 143 351Vo

Butte 308 226 363 Calavems 5 I 3 5 I 18 26 -308

Colusa 0 tl 4 6 0 8 29 29 00

Contra Costa 6783 652 147 49 455 0 8086 5393 49fo n Dcl Noile 6 0 0 2 0 l0 l7 412oo

El Dorado 1r3 79 l2 l6 2L 8 249 257 -3Loo

Fresno 1013 309 89 96 2t2 ll3 1832 2077 -l187o Glenn I l2 I 2 16 52 -692oo

Humboldt 49 44 19 t7 39 33 20r lt7 L360o 4750o lmpertat 4E 43 9 7t 27 0 205 139

n -7190o Inyo ll 0 I 0 16 57 4lloo Kern + 1923 996 156 94 306 347S 2462 433oo Iffng 4l 93 5 2 l4 t7 172 120

a 00olo Lake r 43 l4 0 0 5 64 64 l3 538olo Lassen I 4 0 l5 0 20

1120 Los Angeles 73717 23871 NA NA NiA LL772 109360 93305 284oo Madera r02

JJ 43 t1 36 0 t3t 99z t0fo Marin + 795 125 7 3 lll 53 II00

l1 545oo Maripoca + 5 3 0 0 I 8 11 na l -237oo Mendoclno 2E t 38 t03 135

1057oo Merced 2t8 In t Lr l In l In 1 In l 288 140 6 5667 Modoc t 3 I 33 I I 40

a( 37 -3240o Mono In l In l In 1 In l In l 25 -Lfo Monterey 261 t21 26 t6 t8t t9 624 636 190 Napa 237 133 ln2 lnz ln2 0 370 3Il

385 960o Nevada l7l 172 0 0 65 I4 422 1 -51oo Omnge 21629 4485 [409 187 3183 308)5 32547

55sYo Placer 1766 206 0 0 r0r 20 2093 1346 t7 -294oo Plumls 6 4 0 2 0 0 t2

-123oo Riverside 17298 4380 0 451 464 464 23057 26289 -t340o Sacnmento 4541 960 490 85 290 3r0 6676 7707

54 74oo San Benito 7 10 5 2l 3 2 50 6756 287oo San Bernardino 6637 878 568 438 174 8695

-275oo San Diego 14408 1870 1053 424 957 6l 18773 25910 -143oo San Francisco 1107 457 62 0 r39 66 1831 2136 165oo San Joaquin 1I84 397 ln2 53 104 57 1795 1541 -51 $an Luis Oblspo 86 90 t9 7 l9 I 222 214

3007 09 $m Mateo 2249 433 In2 In l 305 48 3035 ( 943 34s Ssnta Barbara 857 175 47 36 r05 1212

6625 6490 2loo $anta Clarr 3618 1662 h2 In 2 1258 87 539 Snnta Cnrz 155 99 8 17 35 0 314 204

0 191 207 -77oo Shasta + 30 lI3 3 2 43 6 3 r000 Sierra 2 0 0 3 I 0

22 2r 48oo Siskiyou J 5 0 0 6 157 1361 10t6 253oo Solano + 886 242 16 t5 45

2693 1833 46Po Sonomn 58 0 I152 1180 -24oo Stanishus 778 183 60 71

l0 389 92 3228oo Sutter 235 26 I 6l 48 tra

0 464 20091 Tehamr 454 4 3 3 0 2 0 9 It -182oo Trinity 3 4 0 0

NiA 5s6 726 -262oo Tuhre NA NA NA NA NA l5 0 57 69 -t74vo Tuolumne + 5 30 5 2

NA 6420 7176 -105 Vcntura NA NA NA NA NA 57 0 304 384 -208oo Yolo l6 208 h2 n

0 51 39 308olo Yuba l4 18 I 8 l0

6620 17205 262104 24663t 6-SYo Totals 175775 46024 5041 2082

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF zuRNISHED DATA ONLY NA = Not Avrilable or Not Applicable 07ro - No Response to This Item

lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + County AssessoriRecorder County AssessorRecorderClerk

Prge 16

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

A Report on Budgcts Workloads and Assessment Appcal Astiyities 1996-97

TABLE E (CONTINUED)

REAL PROPERTY WORKTOAI IATA (See Table O forWorHoedStalf Comparisons)

Single Femily

(te1

Multi Family

(zo)

Proposition I

-Commercisl Industrial Rural Others TOTAL (21) (22) (2s) (21 (2s)

No of Automrtic rygrrn_ooReducedAssmts Chenge Yes or If yesn196197 No ooin95195 In9697 No (26) AT (28) (2e)

Alameda Alpine Amedor Butte Cehveres Coluse Contra Costa Del Norte El Doredo Fresno + Glerur Hrunboldt Imperial Inyo Kern+ Kings Lakc t + Lrssen

69505 1820 50 0

616 l9 1320 126

450 44 l5 2

58171 679 I19 4

3778 90 15u7 892

196 t7 335 30134 tl

10480 ln21 62 20

NA NA il l3

661 397 r02 724t5 40981 t6 00 0 66 66 l4 4 l9l 6 850 443

193 hzt 85 4000 5724 15535 40 ll 223 1826 2594 2616

4 2 3t7 0 340 340 1134 ln21 102 145 50231 37836

24 220 L t7t 63 122 85 494 15012 19581 19717

1001 328 955 4879 23902 19634 610 700

30 6 l7l I 421 400 32 6 1249 I 1560 1328 16 27 754 t97 1139 1068

677 h21 n6 rt73 5224 l8 t2 105 6 23 223

NA NA NA NA 0 0 II t8 198 0 304 299

43 Yes 0oo No

48 No -171 Yes

-loo No 0oo No

37oo Yes 630o No -lYo No 18 Yes

-t5 No 5oo No

20oo No 60o No

54oo No 0oo No

Zio No

88oo

70oo

500

55oo

Los Angeles Medera Marin + Mariposa + Mendocino Merced Modoc Mono Monterey Nepe Neveda 0renge Placer Plumes Riverside Sacramento San Benito Sen Bernardino San Diego Srn Francisco + Srn Joequin San Luis Obtpo Sen Mateo Senta Barbara Srnte Clara Santa Cruz Shqsta + Sierra Siskiyou Solano + Sonoma Stanislaus Sutter Tehema Trinity Tulrre Tuohunne + Ventrre Yolo Yuba

307991 28703 ln24 ln24 16727 806

il5 0 410 5

ln24 In24 604 38

ln24 ln24 ln24 In24 ln24 lln24 4395 IM

30931 I 10597 15380 1686 ln24 ln24

167747 488 12l60l 1308

ln24 ln24 120543 846 157686 7390 21517 3389 44042 4685 8136 325

2875 689 18657 T3 63156 1310

7665 13t h24 ln24

68 0 h24 ln24 34352 285 15917 4t2 25595 104

1718 303 ln24 b 24 In 24 ln24 Iurt24 ln24 2360 7

6[617 818 6500 50 h 24 ln24

15095 12317 364105 78089 ln24 ln24 ln24 225 225 27

498 74 I t2 18118 18M9 5 0r 0 tzL 0

50 030 0 495 428 h24 h24 In24 5898 5t9E 4000

149 5 354 8825 9975 eAsz ln24 h24 ln24 2009 zxlg ln24 h24 ln24 12905 12905 19892 ln24 h24 ln24 5766 5766 3896

I69 u0 656 544t 522r 7769 3A92 0 0 331169 300296

388 103 49 5104 2271O 15767 h24 ln24 h24 523 523 2amp 1626 ln21 454 30347 200662 175016 1027 5A7 43 2590 127076 109077

ln24 In24 ln24 1597 1597 1809 2175 932 ll14 9625 134135 146210 4351 242 1626 29706 203001 162263 23U 830 83 27455 28AM

5t2 t62 1609 1691 52701 46791 4t0 amp t97 5279 14411 13738 6 In 21 38 0 30130 30228 5ll t47 86 l6 20130 19734

1039 567 47 195 56J14 98194 176 386 138 I154 8871

In 24 In 24 ln24 3340 3340 1652 0 80 0 76 76

ln24 ln24 ln24 2812 21812 2887 247 79 6t 1064 36(88 26353 276 138 rr03 295 r8241 158M u2 t62 336 405 2t177 24551

50 t9 245 55 2Je0 1627 ln24 ln24 ln24 189 1t9 2t5 ln24 h24 ln24 92 92 98 ln24 h24 ln24 583 583 750

57 t62 248 2635 2367 1313 1325 166 sJ03 10942 NA

150 50 50 0 6800 6774 ln24 ln24 ln24 898 898 682

79 Yes 88 No 4oo No

100 No l4oo No 32oo No

5oo No No

-549o Yes 32oo No 4 Yes go No

3l7o Ycs 50 No 13 Yes 14 Yes

-l3oo No -9 Yes 20Yo Yes 4oo No I l Yes 57o Yes 0olo Yes 2oo Yes

-48Yo Yes -99lo Yes 5loo No

0oo No -3 No

27oo No l3oo No l3oo Yes 32oo No

-l4oo No 7 No

-29Vo No l0oo No

- Yes 0oo No

24Vo No

40

70o)o

680o

NA

60ao

94oo

5oo

45oo-

75oo 27oo

563oo 80

96Vo NiA

6D0o

683

Totals 1723599 69942 45708 I1100 12839 176274 2040072 1526935 25oo 20 Y 37 N 6150o

THESE TOTALS ARE INCOMPLETE AIID REPRESENT A SIMMARY OF FI-JRNISHED DATA ONLY NANotAvailable orNotApplicable 0 = Zero - =No Rcsponsc to This Item

+ 1993-94 data no data provided for 199G97 t 1995-96 data no data provided for 1996-97 + CountyAssessorlRecorder CountyAssessorRecorderClerk

Page 13

A Repoa on Budgets Ilorkloads and Assessment Appcal Activities 1996-97

TABLE

BUSINESS PROPERTY WORKLOAI DATA (Including Agricultural Businesses)

TOTAL Number Annual Property Nrunbcr Business Vessel

of General Certificated Direct Field Racehorse Statements of Property Property Boats Aircraft Aircraft Billing Appraisals Tar Rehrrns (Ercept 16) Others Asses$nents Stetements (r) 0t G) (4) (s) (o o) (8) (e) (10)

Ahmeda Alpine i Amador Butte Celeveras Colusa Contre Coste Ihl Nortc EI lloredo Fresno + Glerm Hunrboldt Imperial IrryoKern Kings Lake rt + LaSSen Los Angeles Mrdera Marin+ Mrripose + Mendocino Merced Modoc Mono Monterey Nape Nevada Orange Plecer Phmras Riverside Srcremento Srn Benito Sen Bernardino Srn Diego San Francisco + $an Joequin Sen lrris Obispo San Mateo Sante Barbara Senta Clara Senta Cnrz Sheste + Sierre $iskiyou Soleno + Sonoma Stenisleus Sutter Tchame Trinity Tulare Tuolumne + Ventre Yolo Yuba

14483 863 -r5 0

954 70 3064 265 1473 53

743 130 27491 567

499 38 4499 339 6878 657

444 138 4091 168 1639 169

525 69 3956 984 2030 128 6761 130

560 44 57715 4409

1983 120 2235 205

470 4 I700 179 1503 22r

333 35 237 3l

6M3 356 1936 269 2614 235

30807 945 622s 389 I416 66 3633 1395

17420 588 639 t76

14892 163I 14694 21 l8 2045

10267 337 8698 396 432r 42t 6516 506 9454 1206 2758 274 5757 285

136 5 788 125

3533 186 I ll l2 484 5287 272

974 l7l 1508 96

753 30 5869 474 179l 196

17675 843 1360 I70 2269 ll0

t7 8260 5317 0 0

3t8 138 139

0 0 0 0 0 75 0 6251 0 2 137 t47

1437 T2 3306 - 400 100 30 NA 2 335 329 t 248 184 I 2588 1800 00 220 - 253 0 00 27

788 96amp4 22099 00 800 0 6002 1548 04 147 0 725 1100 0 2343 1493 00 83 l 525 r50

In 2 3800 0 871 781 0 2117 6 t70 3454

NA 2973 1700 - 427

12 6205 5591 19 6902 641 0 270 180

In 7 5767 7969 27 5512 l0930 - 25428 4869 0 6085 NA 4 4651 1248

27 4587 I824 t20 3387 15 1368 2510 0 3305 67r 2 182 I042 076 t3 0 22M 230

500 0 550 NA | 1622 3433 00 328 030 50 0 369 34 2 Inl 5961 00 0 3 4218 NA

0870 1060 0 0 360

150 23933 tr ffi i 1259

7160 0 I 774 r65 0 2302 0

201 17603 0 1356 0 2 2851 2amp

t62 25687 5 2800 I 5237 468 0 3296 1900 0 1968 0

29 13265 7lw 2 NA 2381

lu2 188 2 1128 0

4854 130475 I3095 l9 6131 0 9 3746 0 0 631 0 0 6015 0 7 8017 0 I In 8 886

u9 277_

NA I1334 26 3189 0 l6 2403 t44 l3 103263 0 35 3393 0

I 1700 1224 19389 0

507 30841 16561 I 2234 NA

437 24000 563 54578

14169 87 12973 2473

145 7969 0 l0 7343 386

300 10484 L228 5 75136 315925 4442 0 0 6515 NA 0 543 0 2 1689 0

l0 6700 23 10823 10 9132 0

8 5934 685 I 2214 2t 1 158 0

l7 13768 NA 0 1339 0

l5 18992 98 I 2800 290 0 2414

53221 250 79

2739 i 10628 26 0 3250 0

52II3 7l 2179 r03 9392 4

36702 25 3887 9968 ll6 7670 0 2995 0

298r5 0 4761 9174 1761 0

330079 4550 9053 NA

13745 915 we6 0 9719 69

I3584 0 IJst 0 I870

22333 NA 7072 0 7535 3

13Ei499 3525 l47ls I 3510

37449 0 73tfi9 778 3500 0

s4696 74 88422 I580 46lll 127 3222 NA 23lll 265 Itgl9 NA 22433 25

l2l2t6 11455 0 137t3

773 0 5038 0

10929 250 229y2 It757 l0 8100 5

3920 0 1345 0

260e1 NA 3J32 0

4rt44 177 6s5r 6l 5153

Totals 350277 2481I 976 211222 t032ll 9908 739050 90494 1518939 129U

THESE TOTALS ARE INCOMPLETE A]-ID REPRESENT A STJMMARY OF ruRNISHED DATA ONLY NA =Not Available orNot Applicable 0 = Zero -No Retponse to This Item

+ree3-e4tf h1[T1ffi13-ffiTiaifi ltnlrorree6-e7

I

Page 14

A Report on Budgcts Workloads and Assessment Appeal Aotivities 1996-97

TABLE I (CONTINUEIT)

BUSINESS PROPERTY WORKLOAI IATA

Total Audits Current Audits Audits AUDITS Carried Audits Audits Audits Carried Year Completed ffaived COMPLETED Over to (4 yrs) Ilue Assigned Over Audits f99i-96 1995-95 amp WAMD 1996-9(ll) (12) (13) (14) (Is) oo (17) (1t) tle)

Alemcda Alpine Amador

1534 2

43

414 I

It

2il 0

30

27 0

652 I

4I

664 0

39

26 0

590 0

39

0 I

Butte u2 24 0 88 I12 46 6 52 60 Calaveras 23 6 0 4 IO 6 0 6 4 Colusa 102 28 10 l4 52 42 0 42 10

Contra Costa 539 22t 3 t2 236 252 4 256 0 Del Norte 31 4 0 6 t0 6 0 6 4 El Dorado 134 44 9 7 60 28 3l s9 I Fresno + I350 332 255 t2 599 587 t2 599 0 Glerur t2 l0 50 25 85 25 73 60 Humboldt t79 6l 5 66 6l 5 66 0 Imperial Inyo Kern +

22028

669

487

69

2000

0 2l

294

5828

363

680

160

0 0

NA

6E0

I60

0 28

203 Kings frke t + Lesscn

1393724

30lt

8

0I 0

0

0

30t2 t

30

l6

0

0

30 0

l6

0 t2 0

[os Angeles 15554 3353 0 190 35j f223 320 3543 0 Madera 134 100 0 0 100 34 0 34 66 Marin+ Mariposa + Mcndocino

19633

139

196 L

32

0 6 2

0 03

196I

37

0 4

2l

0 I

t5

05

36

196 3

I Mercsd Modoc Mono

256l5t2

740

t2

2LI 5

0 07

95 t

24

95I 5

0 00

95I(

0 0

19

Monterey Napa

437296

t06 5l

6 0

2t ffi

133 rr5

t23 57

5

30 r28 87

5

28 Neveda 198 32 0 0 32 32 0 32 0 0range 4467 1479 0 23 1502 1060 442 1502 0 Placer 104 75 20 3 98 97 I 9E 0 Plumas Riverside Sacramento San Benito $an Bernardino San Diego Srn Frencisco San Joaquin $an l-uis Obispo Sen Mnteo

201503 1325

792151 3492 2011

970 319

11 50

2 240 252

l5358 900 442 198 69

386

0 25 l6 8

30 l4 0 I0

346 126

0 726 400 t74 68

0102

L

586 403 3r

1092 rJ30

630 zffi

70 4t8

0435 274 3l

393 697 432 239

67 432

2 5

t29 0

48 30

82 26

3 56

ffi 403

31ul

1067 514 265

70488

0 146

0 0

651 263 ll6

I 0 0

Senta Barbara 1252 235 15 220 4it0 285 150 435 35

Santa Clara Santa Crw Shasta Sierra

3762 292377

0

677 38 9l

0

104 0 2 0

34 96 t3

T

815 134 r06

I

809 73 96

I

6 0 0 0

8t5 7396I

0 6l l0 0

Siskiyou Soleno +

32374

2A80

00

00

20t0

l5 60

0 l0

rs 70

5

l0 $onoma 886 164 0 3l 195 153 l4 r67 28 Stanislaus Sutter

640154

r45 30

0 0

5

17 150 47

145 M

5 )

150 46

0 I

Tehama Trinity Tulare Tuolumne + Venhua Yolo

470

493 58

715 400

t35

146 8

145 r00

t00

47 0

NA 50

I 3

l5 6

259 30

24 t

20t l4

fi4 1t0

230

145 7

164 r65

I 0

t5 0

135 l5

24 0

160 7

zw 180

0I

48 7

r05 0

Yube 191 3l 0 4 35 33 0 33 2

Totels 497t4 I1631 979 3503 16113 12007 1972 13979 2200

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FURNISHED DATA ONLY NiA Not Available or Not Applicable 0 = Zero - = No Response to This Item

+t 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAsscssorRccordcrClerk

Psge l5

SECTIOT ry

ASSESSMEhIT APPEALS

STATISTICS

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE J

DISTRIBI]TION OF ASSESSMENT APPEALS BY PROPERTY TYPES (f 99697 Fiscal Year)

Number of Percentage Numberof Number of Number of Numbcr of Bruiness Number of TOTAL Number of Chlngp Residential Corrunercial Industrtal Bural Property Other NUMBER OF Appeals From Appeals Appcals Appeals Appeals Appeals Appeals APPEALS Fitd I995-96 Ftled Filed Filed Filed Filed Filed FILED 199$96 to96-97

(8) (e) fl) (2) (3) (4) (5) (6) (7) Almeda 12L79 2270 934 75 E09 148 16415 11280 455oo

Alpine 0 l6 0 0 0 0 16 l6 00 n Amador 37 30 t2 l0 I 92 143 351Vo

Butte 308 226 363 Calavems 5 I 3 5 I 18 26 -308

Colusa 0 tl 4 6 0 8 29 29 00

Contra Costa 6783 652 147 49 455 0 8086 5393 49fo n Dcl Noile 6 0 0 2 0 l0 l7 412oo

El Dorado 1r3 79 l2 l6 2L 8 249 257 -3Loo

Fresno 1013 309 89 96 2t2 ll3 1832 2077 -l187o Glenn I l2 I 2 16 52 -692oo

Humboldt 49 44 19 t7 39 33 20r lt7 L360o 4750o lmpertat 4E 43 9 7t 27 0 205 139

n -7190o Inyo ll 0 I 0 16 57 4lloo Kern + 1923 996 156 94 306 347S 2462 433oo Iffng 4l 93 5 2 l4 t7 172 120

a 00olo Lake r 43 l4 0 0 5 64 64 l3 538olo Lassen I 4 0 l5 0 20

1120 Los Angeles 73717 23871 NA NA NiA LL772 109360 93305 284oo Madera r02

JJ 43 t1 36 0 t3t 99z t0fo Marin + 795 125 7 3 lll 53 II00

l1 545oo Maripoca + 5 3 0 0 I 8 11 na l -237oo Mendoclno 2E t 38 t03 135

1057oo Merced 2t8 In t Lr l In l In 1 In l 288 140 6 5667 Modoc t 3 I 33 I I 40

a( 37 -3240o Mono In l In l In 1 In l In l 25 -Lfo Monterey 261 t21 26 t6 t8t t9 624 636 190 Napa 237 133 ln2 lnz ln2 0 370 3Il

385 960o Nevada l7l 172 0 0 65 I4 422 1 -51oo Omnge 21629 4485 [409 187 3183 308)5 32547

55sYo Placer 1766 206 0 0 r0r 20 2093 1346 t7 -294oo Plumls 6 4 0 2 0 0 t2

-123oo Riverside 17298 4380 0 451 464 464 23057 26289 -t340o Sacnmento 4541 960 490 85 290 3r0 6676 7707

54 74oo San Benito 7 10 5 2l 3 2 50 6756 287oo San Bernardino 6637 878 568 438 174 8695

-275oo San Diego 14408 1870 1053 424 957 6l 18773 25910 -143oo San Francisco 1107 457 62 0 r39 66 1831 2136 165oo San Joaquin 1I84 397 ln2 53 104 57 1795 1541 -51 $an Luis Oblspo 86 90 t9 7 l9 I 222 214

3007 09 $m Mateo 2249 433 In2 In l 305 48 3035 ( 943 34s Ssnta Barbara 857 175 47 36 r05 1212

6625 6490 2loo $anta Clarr 3618 1662 h2 In 2 1258 87 539 Snnta Cnrz 155 99 8 17 35 0 314 204

0 191 207 -77oo Shasta + 30 lI3 3 2 43 6 3 r000 Sierra 2 0 0 3 I 0

22 2r 48oo Siskiyou J 5 0 0 6 157 1361 10t6 253oo Solano + 886 242 16 t5 45

2693 1833 46Po Sonomn 58 0 I152 1180 -24oo Stanishus 778 183 60 71

l0 389 92 3228oo Sutter 235 26 I 6l 48 tra

0 464 20091 Tehamr 454 4 3 3 0 2 0 9 It -182oo Trinity 3 4 0 0

NiA 5s6 726 -262oo Tuhre NA NA NA NA NA l5 0 57 69 -t74vo Tuolumne + 5 30 5 2

NA 6420 7176 -105 Vcntura NA NA NA NA NA 57 0 304 384 -208oo Yolo l6 208 h2 n

0 51 39 308olo Yuba l4 18 I 8 l0

6620 17205 262104 24663t 6-SYo Totals 175775 46024 5041 2082

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF zuRNISHED DATA ONLY NA = Not Avrilable or Not Applicable 07ro - No Response to This Item

lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + County AssessoriRecorder County AssessorRecorderClerk

Prge 16

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

A Repoa on Budgets Ilorkloads and Assessment Appcal Activities 1996-97

TABLE

BUSINESS PROPERTY WORKLOAI DATA (Including Agricultural Businesses)

TOTAL Number Annual Property Nrunbcr Business Vessel

of General Certificated Direct Field Racehorse Statements of Property Property Boats Aircraft Aircraft Billing Appraisals Tar Rehrrns (Ercept 16) Others Asses$nents Stetements (r) 0t G) (4) (s) (o o) (8) (e) (10)

Ahmeda Alpine i Amador Butte Celeveras Colusa Contre Coste Ihl Nortc EI lloredo Fresno + Glerm Hunrboldt Imperial IrryoKern Kings Lake rt + LaSSen Los Angeles Mrdera Marin+ Mrripose + Mendocino Merced Modoc Mono Monterey Nape Nevada Orange Plecer Phmras Riverside Srcremento Srn Benito Sen Bernardino Srn Diego San Francisco + $an Joequin Sen lrris Obispo San Mateo Sante Barbara Senta Clara Senta Cnrz Sheste + Sierre $iskiyou Soleno + Sonoma Stenisleus Sutter Tchame Trinity Tulare Tuolumne + Ventre Yolo Yuba

14483 863 -r5 0

954 70 3064 265 1473 53

743 130 27491 567

499 38 4499 339 6878 657

444 138 4091 168 1639 169

525 69 3956 984 2030 128 6761 130

560 44 57715 4409

1983 120 2235 205

470 4 I700 179 1503 22r

333 35 237 3l

6M3 356 1936 269 2614 235

30807 945 622s 389 I416 66 3633 1395

17420 588 639 t76

14892 163I 14694 21 l8 2045

10267 337 8698 396 432r 42t 6516 506 9454 1206 2758 274 5757 285

136 5 788 125

3533 186 I ll l2 484 5287 272

974 l7l 1508 96

753 30 5869 474 179l 196

17675 843 1360 I70 2269 ll0

t7 8260 5317 0 0

3t8 138 139

0 0 0 0 0 75 0 6251 0 2 137 t47

1437 T2 3306 - 400 100 30 NA 2 335 329 t 248 184 I 2588 1800 00 220 - 253 0 00 27

788 96amp4 22099 00 800 0 6002 1548 04 147 0 725 1100 0 2343 1493 00 83 l 525 r50

In 2 3800 0 871 781 0 2117 6 t70 3454

NA 2973 1700 - 427

12 6205 5591 19 6902 641 0 270 180

In 7 5767 7969 27 5512 l0930 - 25428 4869 0 6085 NA 4 4651 1248

27 4587 I824 t20 3387 15 1368 2510 0 3305 67r 2 182 I042 076 t3 0 22M 230

500 0 550 NA | 1622 3433 00 328 030 50 0 369 34 2 Inl 5961 00 0 3 4218 NA

0870 1060 0 0 360

150 23933 tr ffi i 1259

7160 0 I 774 r65 0 2302 0

201 17603 0 1356 0 2 2851 2amp

t62 25687 5 2800 I 5237 468 0 3296 1900 0 1968 0

29 13265 7lw 2 NA 2381

lu2 188 2 1128 0

4854 130475 I3095 l9 6131 0 9 3746 0 0 631 0 0 6015 0 7 8017 0 I In 8 886

u9 277_

NA I1334 26 3189 0 l6 2403 t44 l3 103263 0 35 3393 0

I 1700 1224 19389 0

507 30841 16561 I 2234 NA

437 24000 563 54578

14169 87 12973 2473

145 7969 0 l0 7343 386

300 10484 L228 5 75136 315925 4442 0 0 6515 NA 0 543 0 2 1689 0

l0 6700 23 10823 10 9132 0

8 5934 685 I 2214 2t 1 158 0

l7 13768 NA 0 1339 0

l5 18992 98 I 2800 290 0 2414

53221 250 79

2739 i 10628 26 0 3250 0

52II3 7l 2179 r03 9392 4

36702 25 3887 9968 ll6 7670 0 2995 0

298r5 0 4761 9174 1761 0

330079 4550 9053 NA

13745 915 we6 0 9719 69

I3584 0 IJst 0 I870

22333 NA 7072 0 7535 3

13Ei499 3525 l47ls I 3510

37449 0 73tfi9 778 3500 0

s4696 74 88422 I580 46lll 127 3222 NA 23lll 265 Itgl9 NA 22433 25

l2l2t6 11455 0 137t3

773 0 5038 0

10929 250 229y2 It757 l0 8100 5

3920 0 1345 0

260e1 NA 3J32 0

4rt44 177 6s5r 6l 5153

Totals 350277 2481I 976 211222 t032ll 9908 739050 90494 1518939 129U

THESE TOTALS ARE INCOMPLETE A]-ID REPRESENT A STJMMARY OF ruRNISHED DATA ONLY NA =Not Available orNot Applicable 0 = Zero -No Retponse to This Item

+ree3-e4tf h1[T1ffi13-ffiTiaifi ltnlrorree6-e7

I

Page 14

A Report on Budgcts Workloads and Assessment Appeal Aotivities 1996-97

TABLE I (CONTINUEIT)

BUSINESS PROPERTY WORKLOAI IATA

Total Audits Current Audits Audits AUDITS Carried Audits Audits Audits Carried Year Completed ffaived COMPLETED Over to (4 yrs) Ilue Assigned Over Audits f99i-96 1995-95 amp WAMD 1996-9(ll) (12) (13) (14) (Is) oo (17) (1t) tle)

Alemcda Alpine Amador

1534 2

43

414 I

It

2il 0

30

27 0

652 I

4I

664 0

39

26 0

590 0

39

0 I

Butte u2 24 0 88 I12 46 6 52 60 Calaveras 23 6 0 4 IO 6 0 6 4 Colusa 102 28 10 l4 52 42 0 42 10

Contra Costa 539 22t 3 t2 236 252 4 256 0 Del Norte 31 4 0 6 t0 6 0 6 4 El Dorado 134 44 9 7 60 28 3l s9 I Fresno + I350 332 255 t2 599 587 t2 599 0 Glerur t2 l0 50 25 85 25 73 60 Humboldt t79 6l 5 66 6l 5 66 0 Imperial Inyo Kern +

22028

669

487

69

2000

0 2l

294

5828

363

680

160

0 0

NA

6E0

I60

0 28

203 Kings frke t + Lesscn

1393724

30lt

8

0I 0

0

0

30t2 t

30

l6

0

0

30 0

l6

0 t2 0

[os Angeles 15554 3353 0 190 35j f223 320 3543 0 Madera 134 100 0 0 100 34 0 34 66 Marin+ Mariposa + Mcndocino

19633

139

196 L

32

0 6 2

0 03

196I

37

0 4

2l

0 I

t5

05

36

196 3

I Mercsd Modoc Mono

256l5t2

740

t2

2LI 5

0 07

95 t

24

95I 5

0 00

95I(

0 0

19

Monterey Napa

437296

t06 5l

6 0

2t ffi

133 rr5

t23 57

5

30 r28 87

5

28 Neveda 198 32 0 0 32 32 0 32 0 0range 4467 1479 0 23 1502 1060 442 1502 0 Placer 104 75 20 3 98 97 I 9E 0 Plumas Riverside Sacramento San Benito $an Bernardino San Diego Srn Frencisco San Joaquin $an l-uis Obispo Sen Mnteo

201503 1325

792151 3492 2011

970 319

11 50

2 240 252

l5358 900 442 198 69

386

0 25 l6 8

30 l4 0 I0

346 126

0 726 400 t74 68

0102

L

586 403 3r

1092 rJ30

630 zffi

70 4t8

0435 274 3l

393 697 432 239

67 432

2 5

t29 0

48 30

82 26

3 56

ffi 403

31ul

1067 514 265

70488

0 146

0 0

651 263 ll6

I 0 0

Senta Barbara 1252 235 15 220 4it0 285 150 435 35

Santa Clara Santa Crw Shasta Sierra

3762 292377

0

677 38 9l

0

104 0 2 0

34 96 t3

T

815 134 r06

I

809 73 96

I

6 0 0 0

8t5 7396I

0 6l l0 0

Siskiyou Soleno +

32374

2A80

00

00

20t0

l5 60

0 l0

rs 70

5

l0 $onoma 886 164 0 3l 195 153 l4 r67 28 Stanislaus Sutter

640154

r45 30

0 0

5

17 150 47

145 M

5 )

150 46

0 I

Tehama Trinity Tulare Tuolumne + Venhua Yolo

470

493 58

715 400

t35

146 8

145 r00

t00

47 0

NA 50

I 3

l5 6

259 30

24 t

20t l4

fi4 1t0

230

145 7

164 r65

I 0

t5 0

135 l5

24 0

160 7

zw 180

0I

48 7

r05 0

Yube 191 3l 0 4 35 33 0 33 2

Totels 497t4 I1631 979 3503 16113 12007 1972 13979 2200

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FURNISHED DATA ONLY NiA Not Available or Not Applicable 0 = Zero - = No Response to This Item

+t 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAsscssorRccordcrClerk

Psge l5

SECTIOT ry

ASSESSMEhIT APPEALS

STATISTICS

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE J

DISTRIBI]TION OF ASSESSMENT APPEALS BY PROPERTY TYPES (f 99697 Fiscal Year)

Number of Percentage Numberof Number of Number of Numbcr of Bruiness Number of TOTAL Number of Chlngp Residential Corrunercial Industrtal Bural Property Other NUMBER OF Appeals From Appeals Appcals Appeals Appeals Appeals Appeals APPEALS Fitd I995-96 Ftled Filed Filed Filed Filed Filed FILED 199$96 to96-97

(8) (e) fl) (2) (3) (4) (5) (6) (7) Almeda 12L79 2270 934 75 E09 148 16415 11280 455oo

Alpine 0 l6 0 0 0 0 16 l6 00 n Amador 37 30 t2 l0 I 92 143 351Vo

Butte 308 226 363 Calavems 5 I 3 5 I 18 26 -308

Colusa 0 tl 4 6 0 8 29 29 00

Contra Costa 6783 652 147 49 455 0 8086 5393 49fo n Dcl Noile 6 0 0 2 0 l0 l7 412oo

El Dorado 1r3 79 l2 l6 2L 8 249 257 -3Loo

Fresno 1013 309 89 96 2t2 ll3 1832 2077 -l187o Glenn I l2 I 2 16 52 -692oo

Humboldt 49 44 19 t7 39 33 20r lt7 L360o 4750o lmpertat 4E 43 9 7t 27 0 205 139

n -7190o Inyo ll 0 I 0 16 57 4lloo Kern + 1923 996 156 94 306 347S 2462 433oo Iffng 4l 93 5 2 l4 t7 172 120

a 00olo Lake r 43 l4 0 0 5 64 64 l3 538olo Lassen I 4 0 l5 0 20

1120 Los Angeles 73717 23871 NA NA NiA LL772 109360 93305 284oo Madera r02

JJ 43 t1 36 0 t3t 99z t0fo Marin + 795 125 7 3 lll 53 II00

l1 545oo Maripoca + 5 3 0 0 I 8 11 na l -237oo Mendoclno 2E t 38 t03 135

1057oo Merced 2t8 In t Lr l In l In 1 In l 288 140 6 5667 Modoc t 3 I 33 I I 40

a( 37 -3240o Mono In l In l In 1 In l In l 25 -Lfo Monterey 261 t21 26 t6 t8t t9 624 636 190 Napa 237 133 ln2 lnz ln2 0 370 3Il

385 960o Nevada l7l 172 0 0 65 I4 422 1 -51oo Omnge 21629 4485 [409 187 3183 308)5 32547

55sYo Placer 1766 206 0 0 r0r 20 2093 1346 t7 -294oo Plumls 6 4 0 2 0 0 t2

-123oo Riverside 17298 4380 0 451 464 464 23057 26289 -t340o Sacnmento 4541 960 490 85 290 3r0 6676 7707

54 74oo San Benito 7 10 5 2l 3 2 50 6756 287oo San Bernardino 6637 878 568 438 174 8695

-275oo San Diego 14408 1870 1053 424 957 6l 18773 25910 -143oo San Francisco 1107 457 62 0 r39 66 1831 2136 165oo San Joaquin 1I84 397 ln2 53 104 57 1795 1541 -51 $an Luis Oblspo 86 90 t9 7 l9 I 222 214

3007 09 $m Mateo 2249 433 In2 In l 305 48 3035 ( 943 34s Ssnta Barbara 857 175 47 36 r05 1212

6625 6490 2loo $anta Clarr 3618 1662 h2 In 2 1258 87 539 Snnta Cnrz 155 99 8 17 35 0 314 204

0 191 207 -77oo Shasta + 30 lI3 3 2 43 6 3 r000 Sierra 2 0 0 3 I 0

22 2r 48oo Siskiyou J 5 0 0 6 157 1361 10t6 253oo Solano + 886 242 16 t5 45

2693 1833 46Po Sonomn 58 0 I152 1180 -24oo Stanishus 778 183 60 71

l0 389 92 3228oo Sutter 235 26 I 6l 48 tra

0 464 20091 Tehamr 454 4 3 3 0 2 0 9 It -182oo Trinity 3 4 0 0

NiA 5s6 726 -262oo Tuhre NA NA NA NA NA l5 0 57 69 -t74vo Tuolumne + 5 30 5 2

NA 6420 7176 -105 Vcntura NA NA NA NA NA 57 0 304 384 -208oo Yolo l6 208 h2 n

0 51 39 308olo Yuba l4 18 I 8 l0

6620 17205 262104 24663t 6-SYo Totals 175775 46024 5041 2082

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF zuRNISHED DATA ONLY NA = Not Avrilable or Not Applicable 07ro - No Response to This Item

lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + County AssessoriRecorder County AssessorRecorderClerk

Prge 16

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

A Report on Budgcts Workloads and Assessment Appeal Aotivities 1996-97

TABLE I (CONTINUEIT)

BUSINESS PROPERTY WORKLOAI IATA

Total Audits Current Audits Audits AUDITS Carried Audits Audits Audits Carried Year Completed ffaived COMPLETED Over to (4 yrs) Ilue Assigned Over Audits f99i-96 1995-95 amp WAMD 1996-9(ll) (12) (13) (14) (Is) oo (17) (1t) tle)

Alemcda Alpine Amador

1534 2

43

414 I

It

2il 0

30

27 0

652 I

4I

664 0

39

26 0

590 0

39

0 I

Butte u2 24 0 88 I12 46 6 52 60 Calaveras 23 6 0 4 IO 6 0 6 4 Colusa 102 28 10 l4 52 42 0 42 10

Contra Costa 539 22t 3 t2 236 252 4 256 0 Del Norte 31 4 0 6 t0 6 0 6 4 El Dorado 134 44 9 7 60 28 3l s9 I Fresno + I350 332 255 t2 599 587 t2 599 0 Glerur t2 l0 50 25 85 25 73 60 Humboldt t79 6l 5 66 6l 5 66 0 Imperial Inyo Kern +

22028

669

487

69

2000

0 2l

294

5828

363

680

160

0 0

NA

6E0

I60

0 28

203 Kings frke t + Lesscn

1393724

30lt

8

0I 0

0

0

30t2 t

30

l6

0

0

30 0

l6

0 t2 0

[os Angeles 15554 3353 0 190 35j f223 320 3543 0 Madera 134 100 0 0 100 34 0 34 66 Marin+ Mariposa + Mcndocino

19633

139

196 L

32

0 6 2

0 03

196I

37

0 4

2l

0 I

t5

05

36

196 3

I Mercsd Modoc Mono

256l5t2

740

t2

2LI 5

0 07

95 t

24

95I 5

0 00

95I(

0 0

19

Monterey Napa

437296

t06 5l

6 0

2t ffi

133 rr5

t23 57

5

30 r28 87

5

28 Neveda 198 32 0 0 32 32 0 32 0 0range 4467 1479 0 23 1502 1060 442 1502 0 Placer 104 75 20 3 98 97 I 9E 0 Plumas Riverside Sacramento San Benito $an Bernardino San Diego Srn Frencisco San Joaquin $an l-uis Obispo Sen Mnteo

201503 1325

792151 3492 2011

970 319

11 50

2 240 252

l5358 900 442 198 69

386

0 25 l6 8

30 l4 0 I0

346 126

0 726 400 t74 68

0102

L

586 403 3r

1092 rJ30

630 zffi

70 4t8

0435 274 3l

393 697 432 239

67 432

2 5

t29 0

48 30

82 26

3 56

ffi 403

31ul

1067 514 265

70488

0 146

0 0

651 263 ll6

I 0 0

Senta Barbara 1252 235 15 220 4it0 285 150 435 35

Santa Clara Santa Crw Shasta Sierra

3762 292377

0

677 38 9l

0

104 0 2 0

34 96 t3

T

815 134 r06

I

809 73 96

I

6 0 0 0

8t5 7396I

0 6l l0 0

Siskiyou Soleno +

32374

2A80

00

00

20t0

l5 60

0 l0

rs 70

5

l0 $onoma 886 164 0 3l 195 153 l4 r67 28 Stanislaus Sutter

640154

r45 30

0 0

5

17 150 47

145 M

5 )

150 46

0 I

Tehama Trinity Tulare Tuolumne + Venhua Yolo

470

493 58

715 400

t35

146 8

145 r00

t00

47 0

NA 50

I 3

l5 6

259 30

24 t

20t l4

fi4 1t0

230

145 7

164 r65

I 0

t5 0

135 l5

24 0

160 7

zw 180

0I

48 7

r05 0

Yube 191 3l 0 4 35 33 0 33 2

Totels 497t4 I1631 979 3503 16113 12007 1972 13979 2200

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FURNISHED DATA ONLY NiA Not Available or Not Applicable 0 = Zero - = No Response to This Item

+t 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAsscssorRccordcrClerk

Psge l5

SECTIOT ry

ASSESSMEhIT APPEALS

STATISTICS

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE J

DISTRIBI]TION OF ASSESSMENT APPEALS BY PROPERTY TYPES (f 99697 Fiscal Year)

Number of Percentage Numberof Number of Number of Numbcr of Bruiness Number of TOTAL Number of Chlngp Residential Corrunercial Industrtal Bural Property Other NUMBER OF Appeals From Appeals Appcals Appeals Appeals Appeals Appeals APPEALS Fitd I995-96 Ftled Filed Filed Filed Filed Filed FILED 199$96 to96-97

(8) (e) fl) (2) (3) (4) (5) (6) (7) Almeda 12L79 2270 934 75 E09 148 16415 11280 455oo

Alpine 0 l6 0 0 0 0 16 l6 00 n Amador 37 30 t2 l0 I 92 143 351Vo

Butte 308 226 363 Calavems 5 I 3 5 I 18 26 -308

Colusa 0 tl 4 6 0 8 29 29 00

Contra Costa 6783 652 147 49 455 0 8086 5393 49fo n Dcl Noile 6 0 0 2 0 l0 l7 412oo

El Dorado 1r3 79 l2 l6 2L 8 249 257 -3Loo

Fresno 1013 309 89 96 2t2 ll3 1832 2077 -l187o Glenn I l2 I 2 16 52 -692oo

Humboldt 49 44 19 t7 39 33 20r lt7 L360o 4750o lmpertat 4E 43 9 7t 27 0 205 139

n -7190o Inyo ll 0 I 0 16 57 4lloo Kern + 1923 996 156 94 306 347S 2462 433oo Iffng 4l 93 5 2 l4 t7 172 120

a 00olo Lake r 43 l4 0 0 5 64 64 l3 538olo Lassen I 4 0 l5 0 20

1120 Los Angeles 73717 23871 NA NA NiA LL772 109360 93305 284oo Madera r02

JJ 43 t1 36 0 t3t 99z t0fo Marin + 795 125 7 3 lll 53 II00

l1 545oo Maripoca + 5 3 0 0 I 8 11 na l -237oo Mendoclno 2E t 38 t03 135

1057oo Merced 2t8 In t Lr l In l In 1 In l 288 140 6 5667 Modoc t 3 I 33 I I 40

a( 37 -3240o Mono In l In l In 1 In l In l 25 -Lfo Monterey 261 t21 26 t6 t8t t9 624 636 190 Napa 237 133 ln2 lnz ln2 0 370 3Il

385 960o Nevada l7l 172 0 0 65 I4 422 1 -51oo Omnge 21629 4485 [409 187 3183 308)5 32547

55sYo Placer 1766 206 0 0 r0r 20 2093 1346 t7 -294oo Plumls 6 4 0 2 0 0 t2

-123oo Riverside 17298 4380 0 451 464 464 23057 26289 -t340o Sacnmento 4541 960 490 85 290 3r0 6676 7707

54 74oo San Benito 7 10 5 2l 3 2 50 6756 287oo San Bernardino 6637 878 568 438 174 8695

-275oo San Diego 14408 1870 1053 424 957 6l 18773 25910 -143oo San Francisco 1107 457 62 0 r39 66 1831 2136 165oo San Joaquin 1I84 397 ln2 53 104 57 1795 1541 -51 $an Luis Oblspo 86 90 t9 7 l9 I 222 214

3007 09 $m Mateo 2249 433 In2 In l 305 48 3035 ( 943 34s Ssnta Barbara 857 175 47 36 r05 1212

6625 6490 2loo $anta Clarr 3618 1662 h2 In 2 1258 87 539 Snnta Cnrz 155 99 8 17 35 0 314 204

0 191 207 -77oo Shasta + 30 lI3 3 2 43 6 3 r000 Sierra 2 0 0 3 I 0

22 2r 48oo Siskiyou J 5 0 0 6 157 1361 10t6 253oo Solano + 886 242 16 t5 45

2693 1833 46Po Sonomn 58 0 I152 1180 -24oo Stanishus 778 183 60 71

l0 389 92 3228oo Sutter 235 26 I 6l 48 tra

0 464 20091 Tehamr 454 4 3 3 0 2 0 9 It -182oo Trinity 3 4 0 0

NiA 5s6 726 -262oo Tuhre NA NA NA NA NA l5 0 57 69 -t74vo Tuolumne + 5 30 5 2

NA 6420 7176 -105 Vcntura NA NA NA NA NA 57 0 304 384 -208oo Yolo l6 208 h2 n

0 51 39 308olo Yuba l4 18 I 8 l0

6620 17205 262104 24663t 6-SYo Totals 175775 46024 5041 2082

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF zuRNISHED DATA ONLY NA = Not Avrilable or Not Applicable 07ro - No Response to This Item

lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + County AssessoriRecorder County AssessorRecorderClerk

Prge 16

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

SECTIOT ry

ASSESSMEhIT APPEALS

STATISTICS

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE J

DISTRIBI]TION OF ASSESSMENT APPEALS BY PROPERTY TYPES (f 99697 Fiscal Year)

Number of Percentage Numberof Number of Number of Numbcr of Bruiness Number of TOTAL Number of Chlngp Residential Corrunercial Industrtal Bural Property Other NUMBER OF Appeals From Appeals Appcals Appeals Appeals Appeals Appeals APPEALS Fitd I995-96 Ftled Filed Filed Filed Filed Filed FILED 199$96 to96-97

(8) (e) fl) (2) (3) (4) (5) (6) (7) Almeda 12L79 2270 934 75 E09 148 16415 11280 455oo

Alpine 0 l6 0 0 0 0 16 l6 00 n Amador 37 30 t2 l0 I 92 143 351Vo

Butte 308 226 363 Calavems 5 I 3 5 I 18 26 -308

Colusa 0 tl 4 6 0 8 29 29 00

Contra Costa 6783 652 147 49 455 0 8086 5393 49fo n Dcl Noile 6 0 0 2 0 l0 l7 412oo

El Dorado 1r3 79 l2 l6 2L 8 249 257 -3Loo

Fresno 1013 309 89 96 2t2 ll3 1832 2077 -l187o Glenn I l2 I 2 16 52 -692oo

Humboldt 49 44 19 t7 39 33 20r lt7 L360o 4750o lmpertat 4E 43 9 7t 27 0 205 139

n -7190o Inyo ll 0 I 0 16 57 4lloo Kern + 1923 996 156 94 306 347S 2462 433oo Iffng 4l 93 5 2 l4 t7 172 120

a 00olo Lake r 43 l4 0 0 5 64 64 l3 538olo Lassen I 4 0 l5 0 20

1120 Los Angeles 73717 23871 NA NA NiA LL772 109360 93305 284oo Madera r02

JJ 43 t1 36 0 t3t 99z t0fo Marin + 795 125 7 3 lll 53 II00

l1 545oo Maripoca + 5 3 0 0 I 8 11 na l -237oo Mendoclno 2E t 38 t03 135

1057oo Merced 2t8 In t Lr l In l In 1 In l 288 140 6 5667 Modoc t 3 I 33 I I 40

a( 37 -3240o Mono In l In l In 1 In l In l 25 -Lfo Monterey 261 t21 26 t6 t8t t9 624 636 190 Napa 237 133 ln2 lnz ln2 0 370 3Il

385 960o Nevada l7l 172 0 0 65 I4 422 1 -51oo Omnge 21629 4485 [409 187 3183 308)5 32547

55sYo Placer 1766 206 0 0 r0r 20 2093 1346 t7 -294oo Plumls 6 4 0 2 0 0 t2

-123oo Riverside 17298 4380 0 451 464 464 23057 26289 -t340o Sacnmento 4541 960 490 85 290 3r0 6676 7707

54 74oo San Benito 7 10 5 2l 3 2 50 6756 287oo San Bernardino 6637 878 568 438 174 8695

-275oo San Diego 14408 1870 1053 424 957 6l 18773 25910 -143oo San Francisco 1107 457 62 0 r39 66 1831 2136 165oo San Joaquin 1I84 397 ln2 53 104 57 1795 1541 -51 $an Luis Oblspo 86 90 t9 7 l9 I 222 214

3007 09 $m Mateo 2249 433 In2 In l 305 48 3035 ( 943 34s Ssnta Barbara 857 175 47 36 r05 1212

6625 6490 2loo $anta Clarr 3618 1662 h2 In 2 1258 87 539 Snnta Cnrz 155 99 8 17 35 0 314 204

0 191 207 -77oo Shasta + 30 lI3 3 2 43 6 3 r000 Sierra 2 0 0 3 I 0

22 2r 48oo Siskiyou J 5 0 0 6 157 1361 10t6 253oo Solano + 886 242 16 t5 45

2693 1833 46Po Sonomn 58 0 I152 1180 -24oo Stanishus 778 183 60 71

l0 389 92 3228oo Sutter 235 26 I 6l 48 tra

0 464 20091 Tehamr 454 4 3 3 0 2 0 9 It -182oo Trinity 3 4 0 0

NiA 5s6 726 -262oo Tuhre NA NA NA NA NA l5 0 57 69 -t74vo Tuolumne + 5 30 5 2

NA 6420 7176 -105 Vcntura NA NA NA NA NA 57 0 304 384 -208oo Yolo l6 208 h2 n

0 51 39 308olo Yuba l4 18 I 8 l0

6620 17205 262104 24663t 6-SYo Totals 175775 46024 5041 2082

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF zuRNISHED DATA ONLY NA = Not Avrilable or Not Applicable 07ro - No Response to This Item

lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + County AssessoriRecorder County AssessorRecorderClerk

Prge 16

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE J

DISTRIBI]TION OF ASSESSMENT APPEALS BY PROPERTY TYPES (f 99697 Fiscal Year)

Number of Percentage Numberof Number of Number of Numbcr of Bruiness Number of TOTAL Number of Chlngp Residential Corrunercial Industrtal Bural Property Other NUMBER OF Appeals From Appeals Appcals Appeals Appeals Appeals Appeals APPEALS Fitd I995-96 Ftled Filed Filed Filed Filed Filed FILED 199$96 to96-97

(8) (e) fl) (2) (3) (4) (5) (6) (7) Almeda 12L79 2270 934 75 E09 148 16415 11280 455oo

Alpine 0 l6 0 0 0 0 16 l6 00 n Amador 37 30 t2 l0 I 92 143 351Vo

Butte 308 226 363 Calavems 5 I 3 5 I 18 26 -308

Colusa 0 tl 4 6 0 8 29 29 00

Contra Costa 6783 652 147 49 455 0 8086 5393 49fo n Dcl Noile 6 0 0 2 0 l0 l7 412oo

El Dorado 1r3 79 l2 l6 2L 8 249 257 -3Loo

Fresno 1013 309 89 96 2t2 ll3 1832 2077 -l187o Glenn I l2 I 2 16 52 -692oo

Humboldt 49 44 19 t7 39 33 20r lt7 L360o 4750o lmpertat 4E 43 9 7t 27 0 205 139

n -7190o Inyo ll 0 I 0 16 57 4lloo Kern + 1923 996 156 94 306 347S 2462 433oo Iffng 4l 93 5 2 l4 t7 172 120

a 00olo Lake r 43 l4 0 0 5 64 64 l3 538olo Lassen I 4 0 l5 0 20

1120 Los Angeles 73717 23871 NA NA NiA LL772 109360 93305 284oo Madera r02

JJ 43 t1 36 0 t3t 99z t0fo Marin + 795 125 7 3 lll 53 II00

l1 545oo Maripoca + 5 3 0 0 I 8 11 na l -237oo Mendoclno 2E t 38 t03 135

1057oo Merced 2t8 In t Lr l In l In 1 In l 288 140 6 5667 Modoc t 3 I 33 I I 40

a( 37 -3240o Mono In l In l In 1 In l In l 25 -Lfo Monterey 261 t21 26 t6 t8t t9 624 636 190 Napa 237 133 ln2 lnz ln2 0 370 3Il

385 960o Nevada l7l 172 0 0 65 I4 422 1 -51oo Omnge 21629 4485 [409 187 3183 308)5 32547

55sYo Placer 1766 206 0 0 r0r 20 2093 1346 t7 -294oo Plumls 6 4 0 2 0 0 t2

-123oo Riverside 17298 4380 0 451 464 464 23057 26289 -t340o Sacnmento 4541 960 490 85 290 3r0 6676 7707

54 74oo San Benito 7 10 5 2l 3 2 50 6756 287oo San Bernardino 6637 878 568 438 174 8695

-275oo San Diego 14408 1870 1053 424 957 6l 18773 25910 -143oo San Francisco 1107 457 62 0 r39 66 1831 2136 165oo San Joaquin 1I84 397 ln2 53 104 57 1795 1541 -51 $an Luis Oblspo 86 90 t9 7 l9 I 222 214

3007 09 $m Mateo 2249 433 In2 In l 305 48 3035 ( 943 34s Ssnta Barbara 857 175 47 36 r05 1212

6625 6490 2loo $anta Clarr 3618 1662 h2 In 2 1258 87 539 Snnta Cnrz 155 99 8 17 35 0 314 204

0 191 207 -77oo Shasta + 30 lI3 3 2 43 6 3 r000 Sierra 2 0 0 3 I 0

22 2r 48oo Siskiyou J 5 0 0 6 157 1361 10t6 253oo Solano + 886 242 16 t5 45

2693 1833 46Po Sonomn 58 0 I152 1180 -24oo Stanishus 778 183 60 71

l0 389 92 3228oo Sutter 235 26 I 6l 48 tra

0 464 20091 Tehamr 454 4 3 3 0 2 0 9 It -182oo Trinity 3 4 0 0

NiA 5s6 726 -262oo Tuhre NA NA NA NA NA l5 0 57 69 -t74vo Tuolumne + 5 30 5 2

NA 6420 7176 -105 Vcntura NA NA NA NA NA 57 0 304 384 -208oo Yolo l6 208 h2 n

0 51 39 308olo Yuba l4 18 I 8 l0

6620 17205 262104 24663t 6-SYo Totals 175775 46024 5041 2082

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF zuRNISHED DATA ONLY NA = Not Avrilable or Not Applicable 07ro - No Response to This Item

lgg3-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + County AssessoriRecorder County AssessorRecorderClerk

Prge 16

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

A Report on Budgets Workloads snd Assessment Appeal Activities 1996-97

TABLE K

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (ouTsTANDrNc APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of T[lt Number of rorAl Residential Commerchl Industriat Rural Property Other NUMBER OF Appeals Appeals Appeals Appeals Appeals Appea _ __ 4PPEALS

Outanding Outiianding Outitrnding Outstanding Outstanding Outstrnding OUTST4NDING -(r) (4) ($ (6) (7) G) I G) Alamedr Alpine

335500000

1401 E87 47 0 0 0

5690 0

Amador Butte l5 l5 Calaveras

Colusa Contra Costa Del Noile EI Dorrrdo

0 2256

0 0

9( 0 6

0 38

0 0

0 2t 0 0

0 74

0 5

0 l4 0 0

9 2655

0 1l

Frcsno + 200 37 o 35 38 39 378

Glerur Humboldt Impcriat Inyo Kern + Ifings Llke r + Lassen Loa Angeles Mldera Marin+

0 5

00000 r30

2914000 32017

58074485 347

I 13

2379229

lI2

6 0

ll9

NA20 24

0 I

NA16 3

0 I

NA I

221

0 138

0

5 n

0 10492

0 127

1 l5E 1I 0

2I8 47 45 l3

e2Js8 55r 834

Marlposa + Mendocino 0000I 7

0 t

Merced Modoc Mono Monterey Napa Nevada Orange Plrrcer Plumas RIvercide Sacramento San Benito

0 0 5 9

39 12601

523 0

19677 2758

8

0 0

20 36

145 4747

343 0

6Llg 930

I

0 0

l4 In 2

0 1940

0 0 0

622 5

0000032

lnz04

33002600

67392106

ktz

Ir37

645 308

0 4 0

100 14049

l6 0

98s I842

0

0 0

75 45

288 34804

908 0

28159 6552

31

San Bernardlno San Diego San Francisco + San Joaquin San Luis Obispo San Mateo Santa Barbara Srnta Clana

71 66

5 28

NA NA

L629

2497

g 44

NA NA

1864

123E In

r7 NA NAIntz

312 5

T4

NA NA

In 2

868

EE

14

NiA NA 678

52

106 0

NA NA 104

6784 11733 2656

345 ll7

ItsI4lr

4215 Santa Cruz Shasta + 156 1 I I 0 176

$ienr t2 I 13

SisHyou 0

$olmo + Sonomn Stanislaus Sutter Tehama Trintty Tularc Tuolumne + Venfirra Yolo Yuba

15007 0000

NA00

NA

42

NA

NA

2000000

NA00

NA 00

Er

NA

NA

L2 0 0 0

NA 0

NA I 0

0 0 0

NA 0

NA

I

10t9 307

7 0 0

28 0

7168I 2

Totals 109417 424t 4865 1655 4185 28083 210135

THESE TOTALS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 Zero - = No Response to This Item

++ 1993-94 data no data provided for 1996-97 + 1995-96 data no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 17

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

AReport on Budges Workloads and Assesement Appeal Activitics 1996-97

TABLE L

ASSESSMENT APPEALS ACTTYITY FOR TIIE 199697 FISCAL YEAR

OutstandingTotal TOTAL Appeals Numberof

Numbcrof Rerolved NumberofAppealsHeard NOOF Curiedover DecisionsAppeds No hy APPEALS to Nert AppealedFiled lVithdrctm Show Invelid Stipuhdons Reduced Sustaincd Increased RESOLIED Fiscal Year to Court(r) (2) (3) (4) (s) (o (7) (r) (e) (10) (l 1)

Alemeda Alpine r Amador Butte Crlaveras Colusa Contra Costa Ilel Norte El Dorado Frcsno Glenn Humboldt Imperial Inyo Kern+ Kings Lrkr r + Lessen Los Angelee Medera Mrrin + Marposa Mendocino Merced Modoc Mono Monterey Napa Nevada Orange Plrcer Plumas Riverside Secranrento San Benlto $an Bernardino San Diego Srn Francisco Sen Joaquin San Luis Oblspo SanMrtco Senta Barbara Santr Clara Santa Cnrz Shasta + Sierra Siskiyou Solrno Sonoma Stsnislius Sutter Tchema Trinity Tulare Tuolurnne Ventrre Yolo Yubc

16415 1498 47 2 t6 00092 2590

308 94154l8 310x9 700

8086 1945 1031 0 l0 300

249 194 50 1832 1043 2tr

t6 I l3 20t 35 ilt0205 137 64 l6 lo00

3475 00 0 172 118 l It 64 1 r 0 20 500

109360 100l3l t7 10

1100 339 00 LI t2 00

103 39180 288 48t76

40 320425 420

624 270 39 7 370 87 28 NA 422 l7l 15 l1

30895 4830 812 308 2093 921 25 17

12 tzl 23057 4229 1280 2101 5676 2537 ln1 285

50 4009695 223 254 9

18773 3420 243 84 4497 t740 289 7 1795 646 47 lts

222 148 6 15 3035 1il7 50 0 1272 320 59 3

I0900 4597 581 314 129 l0 3 l9l t24 I 2

6 II 022 180 0

1361 15502 2693 1152 484 84 0

389 260 NA 6 464 2t260

9 900 535 253 In 7 0

57 2ll06420 2593 468 5

304 I 14 ln7 12 5l 3074

61 l9 0

23 156

0 9 I 3

31 573

3 43 55

3

1638 22

9 0 0 1

221 2

34 87

0 5

187 1r5 l5

3045 375

02652

46 I 2

7731 t57 486

0 1429

301 1035

142 l5 4I

48

5t2tl l0 0

84 20

2405ll5

6

0 0

r5 3 3 0 4 I I

zo 0

l3 3 2 0 0 0 0 0 0I 0 2 0 0 I

12 0

t9 1261

l9 I

8l 3048

0 304

30 680

6 I

14 t

s7 3 3 0 3 5

5

37 0 0

l3 I

87 l3 I

2 0 I 8 0 0 4 3 aL

330 4 0 0 0 0 0 0 0 I 7

2 0 0 0 60 6

203 80

4 I

340 2

207 33

2l

l7 t

68 10I 0 0

23

6 3t

r30 0

144 0

r0 49

7

0 0 0 0 0 00 0 I 000 0 00 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0

l0 0 I 4 I I 0 0 0 I 0 0 000

0 I 0 00 0 0 0 0

668 0

73 2t0

7 l6

2992 10

234 r6t2

l6 rI6 205 r5

1638 152 1l

I 20

576 l6 95

l5t 36 l2

521 230 237

10459 1437

I roJsr 6e66

7 100o

tt54s 2t74 1324

112 2627

68e 6J3e

297lsi

6 22

233 1668 1091

3AI It7

I 494 43

sGlt 303

50

8747 l6 l9 28 1l l3

5094 0

l5 150

085

0 I

1837 20 53 l5

109359lu 524

t I

r30 4

l3103 140 185

20436 656

312706

410 43

7695 7228 I613

47t 50

408 583

4561 t7 38

00

1128 1025

6l 36

277 0

42 14

782 I I

0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0

NIA

0 0 0 0 0 00 0 0

NA

0 0 0 0

4

0 0 0

0 0 0|

0

0 0 0 0

NA 0 0 0 0

Totals 269635 35092 5496 3052 29996 5782 1562 20 ampt66t 186967

THESE TOTAIS ARE INCOMPLETE ATD REPRESENT A SUMMARY OF FURNISHED DATA ONLY NA = Not Available or Not Applicable O = Zero - = No Response to This ltcrn

+ 1993-94 data no data provided for 1995-97 1995-96 data no dala provided for 1996-97 + County AssessorRecorder Counfiy AssessorRecorderClerk

Page 18

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

TABLE M

ASSESSMENT APPEALS ACTTVTTY - OT]TSTAFIDING APPEALS (PREVIOUS FISCAL YEARS)

OutstendlngTotal TOTAL APPcdr Numbcraf

Carricd Over Ilecisions Number of Rerolvcd Number of Appeals Ecard NO OF Appeded Appeals No by EerrmAnJ-ffiimcn-i=ffit- APPEALS to Nert

Outitanding Withdrawn Showc Invetid Stipulitionc Reduccd Surteined Incrcased RESOLIED Fiscd Year to Court (ll) (1) _- (2) (3) (4) (s) (o (7) (t) (e) (l0l _ _

Alamcda Alpinc

5690 0

2053 452 8 2849 t1 rr- 2 5680 -00-

lo o

Amrdor Butte l5 l4Cdaverag Coluss Contra Coste Dcl Norte EI Ilorado Frerno Glcnn Eumboldt lmpcrtd rryo Kcrrr Kingr Lflks rr + l-srscn [or Angclca Mrdcra Merin +

92655

01l

378 7

158 1l0

218 41 45l3

92358 551 834

0 00L6t 341 0

0 000 00 0 60

72 i

22 NA 1

10 0

20 024863 15114 4541

36 I 0 244 22 0

026

00

0

i

t27

0 7M

an

210

0l4 00

0I

3

0 37430

0 62

0I3 00

I0

0 0 0

7023 I

l4

0 00 2655 0 0 0 0

0 0 7

l6 00 0

4t 0 3l 0 2

90 89905 0 610

0 s52

9 0 0

u 378

0t42ll 0

218 5

l4ll

2453 491 282

0 0

0

00 0000 )

NA 464

0

Mrripore+ Mtndocino Mcrccd Modoc 0 0 0 0

Mono Monttrcy Nrpr Ncvrdr Orangc Plrcer

0 7545

28834804

908

46 I I 103 NA

234 t0 0 7909 3117 1525 230 7 I

5

5

21 4242

588

00

l3 11958

8

I J

l2gl 40

0 0 s7 0 l9 I 2rt 7 30040 0 814

0l8 26

0 4764

34

00 0 0

NA t

Plumes 0 0 0

Rlveruidc Secrerncnto $rn Bcnlto

281 59 6532

3l

10097 3252 393 2151 In 7 338

8l 0

11614 248

3

2025 2195

0

139 334 I4

0 2757O 5 sJTl 0 26

589 I28I

5

0 0 0

Srn Bernardino Sen lliego Srn Frrncirco + Son Joaquin San Luis Obirpo Sen Matco Srnta Barbrra Srnta Chrr

6784 I 1733

In Tsble L 345 tt7

115 3 4ll

In Table L

3370 I535 t25

9507155131t10543

1505090160184 15 2

50I8

158

150

3

l0l

l9 8

75 3

65t 46 l0Js5

In Table L 0 2t9 0 lol 0 430 2 367 - In Table L

326 I378

56 l6

73 44

5

I 3

Srnte Cnrz Sherte + Sicrla Sirldyou

176 t3 0

t200163 0

i 0 l5 013-0

0

Solano + Sonomr Strnislsus Suttcr Tehema Trinlty Tuhnc Tuolumnc + Vcnturr Yolo Yubr

1089 307

l 0 0

28 0

7168 I 2

01 0

NA NA N 00 0

2682- 151- 0

ri

N 0

3445-

1

NA 0

183

NA 00

244 303

0 0 0

NA 0 o

7159 0 0

84540 70shy00

28 0090tl7shy

NA

Totdr 203204 56838 24671 7051 29901 54418 9256 153 18t9ql 14214 479

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURMSHED DATA ONLY NA = Not Availablc orNot Applicable 0 = Zero - = No Response to This Itcn

+ 1993-94 data no data providcd for 1996-97 1995-96 datal no data provided for 1996-97 + County AsscssorlRecordsr County AsscssorRcsorderClerk

A RGport on Budgetr Workloade and Arecssmcnt Appcal Activities 1996-97

Page 19

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

A Report on Budgets workloads and Assessment Appeal Activities lgg$-g7

rABLE N

NUMBER OF APPEALS BOARISANI HEARING OFflCERS

Is Board of Supervisors also a County Board

of Equalization (1)

If no number of Assessment

Appcl Boards A)

Number of Hearing OI[cers

(3)

Alameda Alpine Yes

No 2 0

I 0

Amador Yes 0 0 Butte No I I Calaveras Colusa

Yes Yes

0 0

0 0

Contra Costa No I 0 Del Norte Yes 0 0 El Dorado Yes 0 0 Fresno + No I 0 Glenn Yes 0 0 Humboldt No I 0 Imperial Yes 0 0 Inyo Kern

Yes No

0 I

0 3

Kings Lgke r + Lassen

Yes Yes

No

0 0 I

0 0 0

[os Angeles No 5 29 Madera Yes 0 0 Marin + No 2 0 Mariposa + No I 5 Mendocino Yes 0 0 Merced No I 0 Modoc Yes 0 0 Mono No I 0 Monterey No I 0 Napa Yes 0 0 Neveda No I 0 Orange No 3 7 Placer No I 0 Plumas Yes 0 0 Riverside No 2 0 Sacramento No 2 I San Benito Yes 0 0 San Bernardino No 3 3 San Diego San Francfsco +

No No

4

0I

San Joaquin No 0 San Luis Obispo No 0 $an Mateo No 0 Santa Barbara No 0 Santa Clara No 2 2 Santa Cnz No I 0 Shasta + No I 0 Sierra Yes 0 0 Siskiyou No 0 Solano + No 0 Sonoma No 0 Stanislaus No 0 Sutter No 0 Tehama Yes 0 Trinity Yes 0 Tulare No 0 Tuolurnne + Yes 0 Ventura No I Yolo No 0 Yuba No 0

Totals 2l Yes 37 No 55 6l

THESE TOTALS ARE TNCOMPLETE AID REPRESENT A SIIMMARY OF FURNISHED DATA ONLY NA Not Available or Not Applioable 0 = Zero - = No Response to This Item

+ 1993-94 data no data provided for 1996-97 t 1995-96 data no data provided for 1996-97 + CounUAssessorRecorder CountyAssessorRecorderClerk

Page 20

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

SECTIOIII V

DATA AhIALYSES

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

A Rcport on Budgets Wortloads and AssessreuroNtr Appcal Aclivities 1996-97

TABLE O

DEMOGRAPHIC C OMPARISON

NmcrlcrlOrdcr

111196 Budget RoU Units Popnletion 111196 Grocs Budget Total Roll Untts(r) (4) (o (7) G) (3)

Alflfleda 1375900 sl1078878 44327t Los Angeles 9488200 Los Angeles $79102000 Los Angeles 2594764 Alpfore 1180 t9140 2078 San lXego 2724400 Orenge 17936109 Orange 900533

Arnedor 33750 553407 24089 Orange 2659300 Santa Clrre 14964564 San Diego t97488 Buttc l99loo 1943530 96373 Santa Clrra I653100 Sen Ilicgo 13574455 Sert Bernardtno 752857

Crbveres 36500 738880 M403 SanBcrnardino 1587400 Rlverside 13048686 Rlvcrolde 657519

Colust r 18300 565263 14043 Rlvenide 1380000 Alnmcda 1107t878 SentaClrra 515371

Contra Costt 879200 t264594 360006 Alameda 1375900 Srcrrmcnto 9273282 Sacramento 456613

Ilel Nortc 28250 490257 15532 Sacramento 1140600 $mMatco 8394212 Alemcda 443278

EI Dorsdo 142200 2196669 I13362 Contre Costa 879200 SrnBenrrdino 8378670 Contra Costt 360006

Frecno 776200 6672312 277961 Sen Frencisco 778100 ConhrCorts t264594 Kern 357781

Glemr 26800 442606 19009 Fresno + 776200 $an Frenclsco + 6822889 Frcsno 277961 217510 Hmboldt 126600 1270989 77386 Venhra 716800 Frcsno+ 6672332 Ventun 234109 Imperid 140500 ll18280 88479 San Mrtco 701100 Kern+ 6298712 SanMateo 225795 Inyo 18350 693029 19331 Kern+ 628200 Ventum 6183500 San Frrnclsco +

82843 Kern 628200 629t712 357781 SmJorquin 535400 Sonomr 4604198 Sonoma 81915 Klngs 118200 1169330 46015 Sonomr 426900 Smta Barbrra 4399812 ScnJoaqdn 52120 Lole 54800 883523 63265 Stanighus 419500 $anJoaqfrt 4342988 Strntshus 51229 Insscn 34450 371702 25282 Sonte Birbfn 398000 Phcer 3710417 Snn Luls Obispo 46929 Lor Angelcs 948t200 79102000 2594764 Sohno+ 375jm0 SonLd Obtrpo 3371858 Tulrre 42324 Madera lll600 I100000 54M9 Mont+my 371500 Montercy 31330tt Senta Borbam 30894 Marn+ 242200 2786202 104984 Tulare 355500 Stmlslfls 3068J84 Montcr+y 30t09 Mariposa+ 16000 496712 14245 Srnta CIuz 245600 Tuhrc 2836096 Sohno+ 2+658 Mmdoclno 85900 1026566 66119 Merln+ 242200 Mrrh+ 2786202 Placer 13362 Merccd 201000 1569651 0239 $mLutr Obtrpo 234100 $oleno + 2212319 EI Dorado 04984 Modoc 10150 33515 28164 Plrcer 209700 Elllondo 2196669 Merln+ 01561 Mono 10400 454704 16570 Merccd 201000 Shrste+ 1999862 Santa Cruz 00861 Montcrey 371500 3133088 130894 Butte 199100 Buttc 1943530 Shrsts + 96373 Nape 120800 1107933 51392 Shaste+ 162700 $anta Crroz 1896983 Butte 98479 Nwrdr 85600 1559857 65848 Yolo 154500 Merced 1569651 Impertrl

142200 Nevrda 1559857 Hruttboldt 77386Orangc 2659300 17936109 900533 El Dorado 70239 Phccr 209700 371O4t7 124658 Imperirl 140500 Hwnboldt 1270989 Merced 66139 Plunrs 20350 463076 24047 Hrunboldt 126600 lffngs I169330 Mendocino

1380000 13048686 657519 Nepr 120t00 Impertd ll18280 Nevrda 65948Rlvcrride 63265 Sacranrento 1140600 9273282 456613 Kingr I18200 Nepo 1107933 Lske 54449 San Bcnlto 44350 558180 19014 Maderr lll600 Mrdera 1100000 Madera 54400 San Bernardlno l5g74oo 837t670 752857 Mcndocino 85900 Snttcr 1083159 Yolo 51392 SanDiego 2724400 13574456 897488 Ncrvedr 85600 Yolo 1063852 Nrpa 48354 Sm frenclrco 778100 5822989 225795 Sutter 74700 SisHyou 1048924 SisHyou 46015 SanJoeqfrr 535400 434298t l8l9l5 Yuba 60500 Mcndoampo 1026566 Kings 44403 San Luls Oblspo 234100 3371858 151229 Lrke+ 54800 ldre rr tt3523 Calaveres 41310 San Matco 70lloo 839d212 234109 Tchrma 54800 Crhvcras 738880 Tuolrrrure 41187 SrntrBffbrm 398000 4399812 142324 Tuolmne 52100 Inyo 693029 Tehrma 14926 SantrClffi 1653100 14954564 515371 SisHyou 4N0 Teharna 581744 Sutter 28364 Smtr Cmz 245600 1896983 101561 Srn Benlto +4350 Yubs 656565 Modoc 27838 Shrstt+ 162700 [999862 100861 Cdaveres 36500 Tuolunne 594763 Ynbe 25282 Slerre 3360 301004 5470 LISScn 3+450 Colusa 565263 Lassm 24089 StsHyou 44400 1048924 4t364 Amador 33750 Son Bmlto 558180 Amador 24O47 Solano t 375400 2212319 130809 Del Nortc 2t250 Amrdor 553407 Plumas 19331 Sonomr 426900 4604198 182843 Glenn 25800 Maripocr+ 496712 Inyo 19014 Stenlshus 419500 3058284 152120 Ptums 20350 lhl Nortc 490257 San Benlto 19009 Sutter 74700 10t3159 34926 Inyo It350 Phmrs 463076 Glenn

454704 Mono 16570 Tehrma 54800 681744 41187 Colusr 18300 Mono U2606 llel Nortc 16532 Trtudty 13400 187193 15488 Martpom+ 16000 Glcnn 37l7OZ Trintfy 15488 Tulrre 355500 2t36096 146929 Tftdty 13J00 Larsen 335715 Maripora 14245 Tuolumrre 52100 594761 41310 Mono 10400 Modoc 301004 Colusa r 14043 Vmtura 7l6too 6183500 2T75lO Modoc 10150 Slerre 187193 Sicma 547A Yolo 154500 1063852 54400 Slenr 3350 Trintty 89140 Alpine r 2O78 Yube 50500 556565 27t38 Alplne 1180 Alpttc

Totds 2607890 $275171394 11931749 Totals 32607890 Totds $275171394 Tolals -rr-THESE TOTAIS ARE INCOMPLETE AID REPRESENT A STMMARY OF FTJRNISHED DATA ONLY

NA Not Available or Not Applicable 0 - 7ro - No Rcsponse to This Itamr lgg3-g4 data nodaraprovidedfdiggS-g7 r 1995-95 data no dataprovidedfor 1995-97

+ County AsscssorRecorder CountyAssessorRecorderrcleurork

Page 2l

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

A Report m Budgeh Workloadq and Asscssnrent Appeat Activities 1996-97

TABLE P

WORKLOAD IFDICATORS ($ee pages d and ti for erplanation and calculation of units worked)

Ncw Number of Propcrty Subdivlslon

Nunber of ReaI Propcrty Unlts Worknd

Nrmrber of Nrmrher of Number of Nrmrber of Unlts lilorkcd Unsecured Auditor-Apprdscrs Per Appraiser Unlts Workcd Appraisers

Unsecured Unih Worked Per Auditor-

Appraiser

Splits per Mapping Drafting

Personnel

Lots per Mapping Drafthg

Pensorurel

Ahmeda Alpine Amrdor

l471 162

4397

52l 025 ii

2

54694 79

2788Butte 15246 t425 10674Crlrveras Colusa r

8680 3430

425 24773292

Contm Cocts 136491 52t94 Ilel Norte 4419 225 21t7El Dorrdo 35792 l6 9M6Frcsno + 76841 4t 37539Glenn 1672 325 3912Humboldt Impcrtal

r4766 8383

l0I

I0069 7765

Inyo Kern+

3266 59773

225 3t

299730069

Klngt Lakc rr +

5608 3847

725 t

4914 9179

Lasscn 5424 325 1799Loc Angeles 819654 27t25 333302IV[rdera 13579 14 9090Marin+ 31E28 22 14083Marlposa + 1206 3 1301Mendocino 19446 925 9779Merced Modoc

20618 13230

725 )l

13679 1347

Mono 4468 6 1875Monterey 31622 t7 22669Napa E455 7 7129Nevada 14w7 125 i 7636Omnge 4442fr 84 140698Plrcer 47929 20 14939Plumas 570 225 3610Riverside 340606 78 3899JSacramento 184647 5l 74351San Bcnito 76M 4 3540San Bernrrdlno 2t6367 60 55527San Dicgo San Francisco + SanJoaqtdn

391519 42422ggglg

6937 26

90944 456t2

32653 San Luis Obispo 34099 225 23211San Mateo 56695 4125 19656Santa Barbara 37778 25 22t23Santa Clara 1325 72 124031$anta Cnrz 24953 9 I 1563 Shr$tr + 12222 t5 13930Sicrra Slsldyou

1407 l2ll5

133 6

776 5059

Solano + 52380 r425 I1034Sonoml 30816 2t 23L45$tanislaus 61952 27 It972Sutter E046 6 8192Tehrma 8966 425 3943Tfftty Tulrrr

1944 375 2s

iil

1341 26236

Tuolumnei Vcnhrre

497 115774

411

M 3354

4400r YoIo 16431 625 6774Yuba 5-462 425 r96

Totds 4017538 141558 1541751 50000iii

THESE TOTALS ARE INCOMPLETE AID REPRESENT A SUMMARY OF FLRMSHED DATA ONLY NA = Not Available or Not Applicble 0 Zero - No Response to This ltem 1993-94 dau no drta provided for 1996-97 1995-96 data no data provided for 1996-97

+ County AssessortRecorder County AssessorRecorderClerk

Prye22

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

A Report on Budgeb Workloadq rnd Assessrnent Appeal Activities 1996-97

TABLE Q

IISTRIBUTION OF WORKLOAI IFIIICATORS ($ee pagee rl and rdlo Tahle P for explanation and calculation of unlts worlted)

Numbcr of Urxecured

Nrmrber of Nrmrber of Nwnber of Units Worked Nunrbtr of Reat Pnoperty Nrnnber of Units fforked Unsccurod Auditor- Per Auditor-Units lorlred Appralscrs Per Appraiser Units Worked Appralsers Appraiser(l) (4) (5) (O o) o)

Mod 13230 Glenn 39I2 025 oc San 391519 69 Nevada 636 I Diego

84 iiiiiltiliiiiiii Ora 4442W Lassen 1799 025 nge tttttiiiiil

$an Bcrnardtro 2t6367 60 lilliiil Snnta Cruz I 1563 2 Rlv 340606 San Bernaldino 55527 l0 crside 7e llllillli

San 98819 26 Trintty 1347 025 Jorquin iriiiilriiiiiriillil rno f Sol s4380 Butte 10674 I 425 iliiiiijiiijililiii

$ac It4647 5 I Snn Luis Obispo 23211 45 mmcnto iiiililiiiiiiiiiiiiiil7 t r (

Los 819654 tt L-JL-J iiiiii jj SisHyou 5059 I Angeles --Z Alt iiiiiii Me 2061E I LJ r-l - - - Mendoclno 9779 2iiiii rced

lSTA 141558 EI Dorado 9ffi TE AVG 39901fr iiiiiiiririiiiiil

( i i 1i l li l l illlil-i 7 AJa L46471 Jamp iiitii San Joaquln 32653 medt San 24953 9 Lakc rr + 9179 2 ta Cluz Con 136491 50 Mmced 13679 3 tra Coctr Ven 115774 M Madem 9090 2 tura Yol 525 Sacramento 7d3sl l8 o 16431

i

Ph 41929 20 ii Tehama 3943 I ccr t7

Strn 61952 11_-i- Santa Barbara 22823 6 istaus -

EI l 35792 l6 Contra Coctl 52894 l4 lorado Am 43y1 2 Tuhre 2626 7 ador Teh 8966 425 Placer 14939 4 ama Me 19446 925 Plumas 3610 I ndoclno Ce t680 42 San Bentto 3540 lavens iitiiiiliiii

Sis lellS O i Sh$tt + 13930 Hyou t t1rirrrit nlt Ilel 4419 L J tt_1 -- -i Yolo 6774 Norte - - r ii iiiiSan 7640 4 tl Iftmrboldt 10069 Benlto Tuo 7497 Tuolrmure + 3354 lurnne + + iiiiiriririi

Fre 76841 +l I t1i) il

- i titftt Sonoma 23145 sno + Mo 31622 Colusr r 3292 ntcrcy tz lllllililtiiiiiiii

iiii1alirjjl U ii-iii -^ Srn 132546 amp tffi Monterey 22669 ta Chra isisStit

2 r( Las 5424 JampJ l-lllljli Ventur 42008 $i2lI1asen Tul 37965 $tmishus Lt972 are iliilfSigr I(er 59773 38 rit Los Angclcs 333302 n + $an 34099 225 Sierra 776 025 Luts Obispo San 37778 25ii STATE AVG 1541751 50000 ta Barbara Hu 14766 l0 San lliego 90944 3l mboldt So 30816 2l Orange 140698 48 noma

iii

Iny 1266 225li Santa Clfft r24031 44 o t

Ma 31t28 Amador 2788 I rh + $an 56695 4125 Suttcr I192 Mateo Su E046 6 Fmsto + 37539 141 tter Yu 5462 425 River$de 38993 ba t i

Na E455 7 Yuba 5196 L iu pa Ne 125l Impcrtal 7765 vada 14907 San 37it Celavcras 2477 o Frrnclsco + 42422

a tl Co Inyo 2W7 t25 i hua i 3430 Bu 152 1425 iliili Napa 7L29 tte ttttilrii

Si 1407 LJJ l Marin + 14083 ert Ln 8383 [ 1l iiilii1illiiili San Fmncisco+ 466E2 pertal Trl 1944 Kern+ 30069 nlty

I ra iit i i Ma 13579 It Solano + I [034 dera

t t iiitttSh I J i1ii l llllill1i Ahmeda 54694 $ta + 12222 J l)( r Kin 5608 -J -l- -1-ii--ishy Mono 1875 I gp - 11 1tll

Q llir Ilcl Norte 21t7 125 no Mo 4468 Np t62 025 Itus 4t14 3 lne Gle 1672 325 San Mateo 19656 t425 nn La 3t47 I Modoc 1347 I lre Ma 1206 3 Marlpom + 1301 I dposa + Plu 570 225 Alplne 79 o25 mas

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FTIRNISIIED DATA ONLY = Not Available or Not Applicable 0 = 7ro - = No Response to Thisltem NA lgg3-94 data no data provided for 1996-9 1995-96 data no data provided for 1996-97

+ bounty AssessorRecorder County AssessorRecorderClerk

Page 23

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

A Report on Budgetq Workloads and Assessment Appcal Activities 1996-97

TABLE R

TOTAL BUDGET ROLL [TNITS AND ROLL VALIIE COMPARISON (Comparison bmed prlmlrlly on number of totd rotl mtts)

Total Roll 199G97 Budget Total Roll Roll Vdue

Total Gross Per $taff Rolt Units Value Per Stalf Stsff Budget Member Unth Per $talf in fi)0s h fims(r) (3) (4) (O (o o) _(2) _

Orange 300 l936109 $597870 900533 3002 [77460065 $591534 San lltego 279 13574456 $486540 897488 3217 149646203 S536366 San Bcrnardino 153 837t670 $547625 752857 492L 74511895 $487006Rlverslde I78 13048686 5733072 657519 3694 74071519 $416132 Santa Clan 25738 14964664 $581423 515371 2002 [23109757 $478319Srcrrmento 1373 9273282 $675403 456613 3326 54225173 $394939Alamcda 170 1107E878 $651699 M3278 2608 8391E955 $493641

Sonornr 66 4604198 s697606 182E43 2770 28950944 $437136 $anJoaqufui 84 4342988 $517022 Iil915 2166 24242912 $288606 Sttrrishus 55 3068284 $557t70 152120 2766 1E1723t6 $330407 Sln Lds Obispo 68 3371858 $495t61 l5l22g 2224 18582029 $273265 Tularc 53 2t36096 $535112 146929 2772 13522635 $255144 Santa Barbara 67 4399812 $656688 142324 2124 26097444 $3t9514 Montcrey 48 3133088 ffisn27 130t94 2727 21708453 fi452259 Solnno + 35 22L2319 s63209I I30E0g 3737 ItEEg448 $539699 Placcr 675 3710417 $549691 I24658 1847 l7gg7t7g s265154 EI Dorado 36 2t96669 $6101t6 I13362 3149 105662tt $293508 Marln + 60 2786202 $464367 I04984 1750 3907442 $398457 Santa Cruz 3l 1E96983 $611930 [01561 3276 15536692 $5011E4

utiilrirti

SlsHyou 2r37 1048924 $490939 4E364 2263 23528L9 $l10099 Iftrgr 20 1169330 $594665 46015 230[ 4074702 $203735 Cahveras 135 73ttt0 $547319 44403 3289 2788152 $206530 Tuolumne+ t2 594763 $495636 41310 3443 3317479 5276451 Tehrmr 15 6t1744 $451496 4I187 2746 2524161 $168277 Sutter 19 1083I59 $570094 t4926 1838 3949029 $208M Modoc I 335715 $419644 2E364 3546 649755 $tl2l9 Yubo 155 656565 $423590 27838 1796 2241864 $144636 Lrscen 8 371702 $46462E 25292 3160 1351845 $16898l Amador 95 553407 $5E2534 24089 2536 219E445 $231415 Plumas I 463076 $57tt45 24047 3006 1973732 $246717

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applioable 0 = 7ro - No Response to This ItEm r 1993-94 data no data provided for 1996-97 r 1995-95 data no datr provided for 1996-97

+ County AssessorlRooorder County AssessorRecorderClerk

Page 24

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

A Rcport on Budgcts Workloads and Assessment Appeal Activities 1996-97

TABLE S

COMPARISON OF ADMINISTRATTVE POSITIONS (Comparison based primrrily on nunber of totel roll rmits)

Assessor amp Other Other Managers SteIT

o) G)

Stalf perAdministretive

Position(3) Totrl

RoIl Units(4)

RoII Units per Administretive

Position (s)

0range San Diego

6 ll

294 268

490 244

900533 897488

1500888 815898

Srn Bernerdino l0 143 143 752857 752851 Riverside Santr Clara Sacremento

t2 il I

r66 246 129

138 224 t6l

657519 515371 456613

547931 4685[9 570766

Alameda 9 161 179 M3278 492531

Sonoma 5 6t 122 I82843 365686 Srn Joaquin 5 79 158 l8l9l5 363830 $tenislaus $an lds Obispo Tulare Santa Barbare

3I 2I

52 60 5l 58

173 75

255 64

I 52120 l5lz29 146929 142324

507067 189036 734U5 158138

Monterey Solsno +

3 3

45 32

150 107

130894 130809

436313 436030

Placer 5 63 126 124658 249316 El Dorado 3 33 I10 I13362 377873 Merin+ 225 58 258 1049M 466596 Santa Cnrz 5 26 52 r0l56l 203122

Siskiyou Kings Caleverrs

3 2 3

l8 l8 ll

60 90 37

48364 46015 44403

r612r3 230075 148010

Tuolumne + 3 9 30 41310 137700 Tehama 3 t2 40 41187 137290 Sutter 2 t7 85 34926 174630 Modoc 2 6 30 283il 141820 Yuba 3 l3 43 27838 92793 LaSSen 2 6 30 25282 126410 Amador 3 7 23 24089 80297 Plumes 2 6 30 24047 120235

FIGURES ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISIIED DATA ONLY NA Not Available or Not Applicable 0 +to - = No Response to This Ircrn

+ l9g3-94 data no data provided for 1996-97 t 1995-96 daa no data provided for 1996-97 + CounryAssassorRccorder CountyAssessorRccorderClerk

Page 25

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE T

REAL PROPERTY WORKLOAI COMPARISON (Comparison based primarily on number of total roll wtits)

Real Secured $ecured Roll Trarufers New Construction Total Property RoIt Units per Total per Construction peuroI

Roll Units Appraisers Units Appraiser Transfers Appraiser Assessments Appraiser (2) (3) (4) (s) (O (7) (8)o)

0range Sen Diego San Bernardino Riverside $anta Clara Sacramento Alameda

900533 897488 752857 657519 515371 456613 443278

M 69 60 78 72 5t 52

750992 822680 685716 625065 431309 378082 389ff6

8940 61829 11923 99849 11429 68121 8014 58899 5990 27224 7413 24668 7493 27355

736 1447 1135 755 378 4W 526

28520 18297 13313 12063 7321 7545 8728

340 265 222 155 102 148 168

Sonoma SanJoaquinStrnislaus San Luis Obispo Tnlere Santa Barbara Monterey Solano + Placer El Dorudo Merin + Santa Cruz

182843l8l9l51521201512291469291423241308941308091246581133621049M10l56l

21 26 27

225 23 25 L7

1425 20 16 22 I

158915 158808 1242L6 L27470 12925 118569 109046 120730 108934 102742 90503 91M6

7567 NA6108 183134601 161865665 88135562 85094743 4690 6414 73938472 75155M7 81956421 7930 4114 3733 10161 7067

704 599 392 370 188 435 527 410 496 170 785

7625 9006 3382

NA 6000 3700 1905 1218 4117 2605 3545 1509

363 346 125

261 148 il2 85

206 163 16r 168

ItrXl

48364 6 M573 7429 4175 696 1500 250 46015 725 39254 5414 2678 369 L122 155

44403 425 41934 9867 1864 439 789 186

41310 4 37489 9372 1546 387 964 241 41187 34926 28364 27838 25282 24089 24M7

425 6 2

425 325

2 225

36917 28307 27317 24092 23706 21197 2L7L5

8686 4718

13659 5669 7294

10599 9651

2296 1792

881 11 52 l14l

971 NA

540 299 44t 27t 351 486

I468 11 l5

l8r 755 836 9ffi NA

345 t86 9L

178 257 482

THESE TOTAIS ARE INCOMPLETE AID REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA Not Available or Not Applicable 0 = Zero - = No Response to This Item

t+ 1993-94 data no data provided for 1996-97 1995-96 data no data provided for 1996-97 + CountlAssessorRecorder CountyAssessorRecorderClerk

Page 26

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

A Report on Budgets Workloads and Assessment Appeal Activities 1996-97

TABLE U

OPERTY WORKLOAD COMPbased primerily on number of totel roll

BUSINESS PR ARISON (Comparison rmits)

Business Bwiness Asses$nents Mrndatory Mandatory PropertyTotel Property Property per Bus Prop Audib Audits per Property Statements

RolI Units Appreiscrs Asses$ncnts Appraiser Ilue Appraiser Statements per Appraiser(1) (2) (3) (4) (s) (6) (4 (ql_

0range San Diego San Bernardino Riverside Santa Clera

900533 897488 752857 657519 51537I

48 3l t0 15 M

138499 88422 54696 37M9

121286

2885 2852 5470 2497 2757

t479 900 358 240 677

3t 103263 29 54578 36 24000 l6 19389 l5 75136

2151 1761 2400 r293 1708

Secrsmento Alameda

456613 443278

18 27

73479 53221

4082 1971

252 414

14 30M1 l5 23933

1713 886

Sonoma San Joaquin Stanislaus San Lnis Obispo Tuhre

182M3 l8l9l5 152120 151229 146929

7 7 6

45 7

22992 32222 18757 231 I I 26091

3285 4603 3126 5136 3727

tu t98 145 69

I46

23 10823 28 12973 24 8132 t5 7969 2t 13768

1546 1853 1355 177r 1967

Santa Brrbara Monterey Sohno + Placer El Iloredo Marin+ Santa Cnu

142324 130894 130809 124658 113362 104984 101561

6 7 5 4 2 6 L

22433 22333 10929 14715 9392

13745 I1455

3739 3190 2186 3679 4696 2291 5728

235 r06 80 75 M

196 38

39 10484 l5 11334 l6 6700 l9 3393 22 2851 33 3746 t9 4U2

1747 1619 1340

M8 1426

624 2221

Siskiyou Kings Calaveras Tuolumne+ Tehema Sutter Modoc Yuba Lassen Amador Plumas

48364 46015 44403 41310 41187 34926 283U 27838 25282 24089 24M7

I 3

05 t I 3 I 2

02s I I

5038 4761 2466 3332 3920 8100 1338 51 53 1761 279 3610

5038 1587 4932 3332 3920 2700 1338 2577 7044 2739 3610

20 30

6 8

l3 30

0 3lI

1r 2

20 1689 l0 NA t2 774 I 1339

l3 2214 l0 5934 0 NA

l6 2414 32 1128 ll 1259 2 r700

1689

1548 1339 22t4 1978

1207 4512 1259 1700

lgl l

ittt1 tif ilf

THESE TOTATS ARE INCOMPLETE AFID REPRESENT A COMPARISON OF FURNISHED IATA ONLY NA Not Avsilable orNot Applicable 0 Zcro - = No Response to This Item

++ 1993-94 data no data provided for 1996-9 + 1995-96 data no data provided for 199647 + CountyAsscssorRccorder CountyAssessorRecorderClerk

Pge27

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

A Report on Budgets Workloads and Assessrnent Appeal Activities 1996-97

TABLE V

CLERICAL WORKLOAI COMPABISON (Comparison hased prmarily on number of totnl noII tutlts)

Valuation Total Roll Value AII Valuation Staffper Roll Value per Clerk Total Roll Units

CIerical Stalf Clerk in 000s (in fi)0s) Roll Units Per Clerk(s) () o) G) G) (4) (6) _ Itm

SE4et I l

| i

I j I ii i il

Orange 133 161 t2 177460065 $13342E6 900533 6771 San Diego 99 169 t7 149646203 $1511579 897488 9066 Sm Bernardino 45 98 22 74511895 $1655E20 752857 16730 Rivetside 33 133 40 740715t9 92244591 657519 19925 Santa Clnra 11238 134 12 123109757 $1095477 515371 4586 Sacramento 503 79 16 54225t73 sI078035 456613 9078 Alameda 62 99 16 83918955 $1353532 443278 7150

t( Sonoma 36 14 28850944 $1154038 182843 7314 San Joaquin 26 53 20 242429t2 5932420 l8l9t5 6997 Stanishus 15 31 25 18172386 $121r492 152120 l0l4l Srn Luis Obispo 28 32 11 1E592029 $663644 151229 5401 Tulare l0 41 4I 13522635 S1352264 146929 14693

o Santa Barbara l5 43 26097444 $1739830 142324 94E8 Monterey 20 25 13 2I708453 $1095423 130994 6545 23 Sohno + 9 26 lEtEg448 $2098828 130809 14534 Plrcer 265 36 14 17897879 $675392 124658 4704 El Dorado 9 24 27 10566288 $1174032 113362 125)6

aa Marin + 3475 16 23W7M2 $1086702 104984 4772 Santa Cruz l0 l6 I6 15536692 $1553669 l0l56l 10156

Siskiyou 837 l0 t2 2152819 $2gll0I 48364 5778 Kings 7 1I I6 4074702 $582100 46015 6574 Cahveras 4 65 16 2788152 $697038 44403 11101 Tuolumne J 6 20 3317479 $1105E26 41310 13770 Tehama 5 7 L4 2524161 $504E32 41187 8237 Sutter 7 t0 14 3949029 $564147 34926 4989 Modoc 2 4 20 649755 $324979 28164 14182 Yuba 55 7 13 2241864 fi407612 27838 5061 Lassen I 5 50 1351845 $1351845 25282 25282 Amador 25 4 16 219t445 $879378 24089 9636

rlPlumas 4 20 1973732 $986866 24047 12024

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NA = Not Available or Not Applicable 0 = Zero - No Response to ThisItem

+ 1993-94 data no data provided for 1996-97 + 1995-96 deta no data provided for 1996-97 + CountyAssessorRecorder CountyAssessorRecorderClerk

Page 28

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

SECTIOhI VI

APPEhIDICES

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

A Report of Budgets Workloads and Assessment Appeal Activities 1996-97 APPENITD( 1

ITEMTZATION1 OF OTHER INCOME (Tahle A Column 15)

AI AMEDA MARIN Revenue from 900 Telephone Line Proposition 90 Fees

Revenue from Recorder--Mechanics BUTTE Liens Audits

MODOC CONTRA COSTA Fees for Maps Copies Computer Print-Other Agencies Utilization of Outs Mag Tapes

Assessors IJse Codes for Billing Special Assessments NAPA

Mapping Fee from Parcel Splits and

GLENN Annexations Sale of Mag Tapes and Microfiche

NEVADA HUMBOLDT LabelsPrintouts State Aid--Open Space Sales Activity Report Federal In Lieu--Public Land Secured Roll on Mag Tape

Contract Audit Fees SubpoendJuy Duty Fees

IMPERIAL ORAIGE Data Sold to Public (Master Property Audit Services

Reports Computer Tapes etc) Sales of Mag Tape MicroficheRoll Products Screen PrintPhotocopy of

INYO Documents Map Copies Reader nras that are Public Information Printer Businesi Property Statements Sale of Tax-Defaulted Land Info Mailed Property Characteristic Owner Listltdailing Labels Researc[ Tax Bond Segregation

Title Searches Sales tnformation Book Review etc

Special Research RIVERSIDE

KERN Interest TractParcel Map Estimates Historical Air Exemption Fee

Historical Aircraft Exemption Fee Sale of Map Book Tax Sale

Parcel CutsCombinations WitnessJury Fees

Jury and Witness Fees

Ooly the counties listed provided an itemization of other income

Page 29

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

A Report of Budgetn Wodtordamp and Alscsncot Appcrl Aclivftier 1DG97 APPENLD( 1

SANBENITO Land Conservation Act Admin Fees

Ilistorical Aircraft Fees

SAN LUIS OBISPO AtrftFtttgF Aerial Photo Search Fees

CutCombination Request Fees

Subdivision and Prop 58 Fees

SANTACLARA Proposition 90 Fees

Open Space Subvention

SANTACRUZ On-line Access CruzFax (A Computer Fax-Back Systert) Sales of Maps and Property

Characteristics Fees for Appraisal Copies

SOLANO Mapping Services

SUTTER Sale of Computer Reports

ruLARE Fees for Tax Estimates Parcel Maps

Subdivision Maps RDA and LAFCO Worlq and Otha Mscellaneous Income Sources

VENTTIRA Automation Trust Fund

YOLO Data Processing Fees

FAX Charges Jury Fees

Page 30

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

n siTE BZARD OF ESUAUZATION POUCY PUINNNG AND ffiANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSIENT APPilL DATA 1996-97 APPENDIX 2

County

Contact Person

Telephone Number (-)

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DATA JULY 11996 -JUNE 301997

We are requesting data based on a fisgglJampaf unless other specified We realize that your systems and roll procedures may not dirgctly provide the information to answer all the questions If necessary estimate

your a iwerc Please provide any additional notes you feel will clari$ your response For multi-function olfices provide data for q[ the asse$ors function

TABLE A ASSESSORS BUDGET DATA amp COSTS OT SELECTED PROGRAMS

I Salaries and Wages (do not include AB 818 funds) $

2 Services from Other County Departrrrents (such as $

i anitoriat data processing)

J

4

Other (do not include AB 818 firnds)

Gross Budget (Sum of Lines l 2 and 3)

$ i11f ijif ifiiiiiiiiiiiiiiiiiiiiriiililrrf iililllilifflillfjiljlJl rrrr iJj1 1--1a-a1111111a111111lflffrifrlflrJ]liftrLrrifrilliliiililjlllilll iliiilillillliilililii--l

rrrrrrrrriiririr+lI1i11illilllilIiniiiiiiiiiiiiliiiiiiiiiiiiiili]1 $liiiiii

5 Services to Other County Deparfitents $

6 Map Sales $

7

I Fees for Property Characteristics Fees for Appraisal Copies and lnformation

E|affi

$

9 Property and Supplemental Tanes Administration $ Fees

l0 Other ttrat is Not Included Above (If this amount is $ more than S1000 please itemize on the last page

under Comments or on a separate sheet Do not include AB 818 firnds)

11 Total Income or 0ffsetting Services (Sum of iijiiliiiiiiiiiliiiiiiiiiiiiiiiiiiiiiiiiiiailiitiiiiiiiitiiiiiiiiliiliijiitiiiljiiijiiiil s

Lines 5 throueh l0) iiiiiiiiiiiliiiiIIiiIiiiiiiiililiiiiiliililiiliiiiiil iiiiiiiiii iiiiii iiiijiiiiiii iiiliiiiiiii

t2 NET BUDGET (Subtract Line 11 from Line a) $

13 $

14 Uata Processing Costs Services provided by other county deparfinents s

15 nata Processing Costs Senrices implemented internally $ (contlnued)

Page 3l

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

STATE BOARD OF ESUAIIZATION POilCY PIlANNFfG AND STANDARDS DIWSION

BUDGET ffiAFF ROLLI4ND4^SSESSIE If APPML DATA 1116-97 APPENDN 2

TABLE A ASSESSORS BUDGET DATA amp COSTS OF SELECTED PROGRAMS (continued)

Did your county contract with Department of Finance for AB 818 funds fYes ENo If yes amount of funds allocated for I 996-97 Fiscal Year

How did your county utilize the funds lJ Permanent Employees ll Temporary Employees Ll Other (Specify Automation Equipment f-lContractors

Outside oontlactorc hired to perform services (eg prograrnmer analysts hired to update mainframe

computers)

TABLE B BUDGETEI STAFF

as of July l 1996 (Person-Years)

AssessorOther Managersa

Real Property Appraisers

Business Propertv Auditor-Appraisers Cadastral Draft spersons (Mappine)

Computer Programmers fuialysts Technicians

Other TechnicalProfessional Not Included Above (e9 oiUgas specialists)

Clerical

TOTAL

In your county does the assessor carry part of the workload as an f appraiser n auditor

I List positions unds primary duty For oemple a mapper who occasionally norks on computers would still be classified

unda cadastral draftspersous 2 Budgeted and authorized pennanent positions only Temporary positions are scparately accounted for in the last colunn Do not include any positions created by AB 818 funds 3 Budgeted and authorized temporary positions (seasonal or emergency employees) Do Ql include permanent positions

Figures entered should represent full time equivalents (person-years not days for example 1500 hours equals one person

year) Do not include employees hired with AB EIE tunds 4 tytanagprs- includes stafr abE the l6el dfrst-linB supewisors Supervising appraiscrs should be included in the Real prqeurorty Appraisqs category supervisitrg auditor-appraisers shottld bc included with the Business Prcperty Auditor-Appraiserq erc

flqxeSz

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

STATE B2ARD OF EOUAUTATION POuCv PJINNiG AIfD STANDARDS DIWSION

BUDGET STAFF ROLL AND4SSESSTEAtr APPML DATA 199697 APPENDIX 2

rABLE C DISTRIBUTION OF LOCAL ROLL

Total Number of Roll Units (assessments that result in a

Total Net (positive and negative) Assessments Processed (not billed round to nearest dollar

3 Improved Single Family Residences (include PUDs condominiums and manufactured homes)

4 Improved Multi-Familv Residences

5 Vacant Land (zoned residential)

6 TOTAL (Sum oflines 3 throueh 5)

7 Improved

8 Vacant Land (zoned Golllmercial)

9 TOTAL (Sum of Lines 7 and 8)

l0 lmproved

lt Vacant Land (zoned industrial)

t2 TOTAL (Sum of Lines l0 and l1)

13 Rural Improvements (nonresidential such as barn dairv)

14 Non-restricted Irrieated (row crops trees vines etc)

l5 Non-restricted Non-irrigated (erazine etc )

t6 Restricted (such as open space fLCAl TPZ

t7 Vacant (such as desert unused acreage)

t8 Other Rural Not Included Above

l9 TOTAL (Sum of Lines 13 through l8)

20 Possessory Interests (Secured)

2t Oil Gas and Mineral 22 Other Secured Not Included in Lines 3 through 19

(such as historical properties restricted golf courses)

23 TOTAL (Sum of Lines 20 2L and 22)

24 TOTAL SECURED ROLL UNITS (Sum ofljnes 6 9 12 19e4424

s a parcel has more than one use count it under the majority use E Page 33

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

SIATE BOARD OFEOITALIZ|TION NUCY HANNII|G AND STANDARDS DIVEION APPENDIX 2BUDGil STAFF ROLL AND ASSESSMENT APPEAL DATA I 99G97

TABLE C DISTRIBUTION OF LOCAL ROLL (continued)

25 Total Aircraft (general and certificated)

26 Boats 27 Personal Propertyffixtures (include leased equipment

count multiple locations under the same taxpayer as

one)

28 Possessory Interests (Unsecured) iiiiLllliilllllf

ffi lil]lllllra1aaa11al

29 Manufactured Homes (include accessories on licensed

manufactured homes)

30 Leasehold Improvements (improvements on land owned

by others if a leasehold improvement also has business

personal property located in it under the same taxpayer

count as one in this categorY)

31 Escapes from Prior Year Rolls 32 Other (anv unsecured not included above)

33 TOTAL UNSECURED ROLL INITS (Sum of Lines iif lilLlrl- - il1li-1-111a1111111la

25 throueh 32)

33 I GRANI) TOTAL LOCAL ROLL UNITS (Sum of Lines 24 and 33

Page 34

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

STATE BOARD OF ESUAUZ(TION POUCY PL4NNflfG AND STANDARDS DIWSION

BUDGET STAFF ROLL AND ASSESSMENT APPzuL DATA 1996-97 APPENDIX 2

TABLE I RELATED WORIilOAI INIICATORS

le Sinele Family Residence Transfers

All Other Reappraisable Transfers (all other property types--excluding single

familv) Sum of Lines 1 and 2 should equal total reappraisable transfers

Total Number of Buildins Permits Received

New Assessments or Reassessments Resulting from Permits

New Assessments from New Construction Discovered Without Permits

Single-Family Residences (number of units subject to Proposition 8 treatment both

new and continur

Multi-Familv Residences

Commercial

Others (not included above

TOTAL NUMBER OF UNITS (Sum of Lines 7 through 12

Are any Prop I units done by automatic program such as computer regression

is as opuosed to those actually reviewed individually bV an apprai

lf ves what percentase of total units (Line 13) are done automaticall

OiUGas Restricted (such as Land Conservation Act TPZ Mills Act--historical properties

Section I I Other Real Pronertv that is Annuallv Valued (but not included above)

es Affected by Misfortune or

ies in 1996-97 (eq sovernment acquisitions

695 (Propositions 60 90 or 110) Claims Filed ase Year Value Transfers

Appealed Units on which work was done in the 1996-97 Fiscal Year (Note this is

not the same as Table E Work may be done on appeals filed in previ

New Subdivision Lots noU Corrections Processed in 1996-97 for All Rolls (both secure

(continued)

Page 35

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

STAIE BOARD OF EOUAIATION POUCY PIANNING AND STANDARDS DIWSIoN

BWGET STAFF ROLL AND ASSESSMENT APPEAL DATA 1996-97 APPENDIX 2

TABLE D RELATED WORI(LOAD INDICATORS (continued)

27 Boats (Include only boats that are assessed exclude low-valued vessels that are not

assessed include documented vessels assessed pursuant to RampT fi227 and vessels

reported on the Vessel Property Statement (Line 36) )

28 General Aircraft (exclude exempt historical aircraft)

29 S1150 Certificated Aircraft Assessments6 (commercial freieht or passenger aircraft)

30 Direct Billine Appraisals

31 Business Property Field Appraisals (501 estimates of non-filing tupayers) 32 fuinual Racehorse Tax Returns mailed

33 Propertv Statements that result in assessments (excluding Lines 27 through 32)

34 Other Business Property Assessments Not Included Above

35 Total Business Properff Assessments (Sum of Lines 2l tlvoush 3a)

36 Vessel Propertv Statements (for vessels that cost over $30000)

37 Total Number of Mandatory Audits as of July 1 1996 (include

current vear plus the last three years - four years of audits)

38 Audits Due (audits in the last year of the mandatory audit period)

39 Other Audits as Assigned (eg shortcycled audits)

40 Audits Carried Over (audits that were due in prior fiscal years)

41 Potential Current Year Workload (sum of Lines 38 39 and

40) 42 Audits Comnleted this Fiscal Year 43 Audits Waived this Fiscal Year

44 TOTAL ATIDITS COMPLETED ANII WAMD (sum of Lines 42 and 43)

45 Audits Carried Over to Next Fiscal Year without Waivers (subtract Line 44 from Line 4I)

6 For example one commercial airline tEports all its aircraft on one form Calculations are computed and one assessment is

made for all aircraft for that orc airline Count as one assessment 7 Count multiple locations under the sane tapayer as one

Page 36

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

I gtre BoApD oF uAuaroN poucy prluNmc AND rTANDARD1 DIvIsroN BUDGET STAtr ROILANDASE$MENTAPPULDATA 199697 APPENDD( 2

rABLE E ASSESSMENT APPEAL ACTIVITY

1 Number of Real Property Residential Appeals Filed (not number of units appealed)

2 Number of Real Property Commercial Appeals

3 Number of Real Property Industrial Appeals

4 Number of Real Property Rural Appeals

5 Number of Business Property Appeals (eg personal propertv and fixtures)

6 Number of Other Appeals (not included above)

7 Total Number of Appeals (Sum of Lines I throush 6)

I Number of Appeals Withdrawn

9 Number of Appeals with No Appearance by Applicants

IO Number of Invalid Appeals (filed but later deemed invalid)

II Number of Appeals Resolved by Stipulations

t2 Number of Appeals Heard Assessment Reduced (excludins stipulations)

13 Number of Appeals Heard Assessment Sustained

14 Number of Appeals Heard Assessment Increased

15 Total Number of Appeals Resolved (Sum of Lines I throush 14)

16 Outstanding Appeals Carried Over to Next Fiscal Year (subtract Line 15 from Line 7)

r7 Number of Decisions Appealed to Court

If it is a total property appeal then include the business property with the real property number

Page 37

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38

ffAIE BOIRD OFEQAIIZTfiON POLEA PII4NNING AND STANDARDSDIVISION

BUDGET STAFF ROLL AND ASSESSMENT APPEAL DAA 1996-97 APPENDIX 2

TABLE T ASSESSMENT APPEALS BOARDS

Does vour county Board of Supervisors sit as a local board of equalization fl ves fl wo

If no indicate the number of assessment appeals boards appointed by the Board of Supervisors (separate from the Board of Supervisors)

Indicate the number of hearing offrcers appointed by the assessment appeals board (Do not include members of either the Board of Supervisors or assessment appeals

board)

COMMENTS

Page 38