N
R
EWS
ELEASE
S
B
TATE
OARD
FOR IMMEDIATE RELEASE
NR#
15-M
O
E
F
QUALIZATION
Date:
March 22, 2004
450 N Street
Contact: Sherilyn Larsen
Sacramento
Customer and Taxpayer Services Division
California 95814
(916) 445-3192
Website:
CAROLE MIGDEN
Chairwoman, BOE
CAROLE MIGDEN RELEASES REPORT ON
First District
Member, FTB
YOLO COUNTY ASSESSOR’S OFFICE
Carole Migden, Chairwoman of the State Board of Equalization (BOE), earlier today
released an Assessment Practices Survey report on the Yolo County Assessor’s Office.
Once every five years, the BOE conducts a review of each county's property tax
assessment functions to determine whether properties are being assessed properly and
to identify areas where improvements should be made. Issued as an "Assessment
Practices Survey," the report provides an overview of how well the Assessor’s Office is
performing its duties. The report also includes recommendations to correct any
TIMOTHY W. BOYER
Interim Executive Director
assessment deficiencies and improve compliance with state law.
The BOE found that most properties in Yolo County are being assessed properly, and
the overall quality of the assessment roll meets the minimum standards required by the
state to qualify for augmentation funds. However, the report provides 33
recommendations to improve the effectiveness of the assessor's operations. Included
among those recommendations are the following:
• Grant the welfare exemption for qualifying multispecialty health care clinics.
• Properly apply the low-value property exemption resolution.
• Value properties subject to improvement bonds in accordance with Revenue and
Taxation Code section 110(b).
The review focused on the quality of the 2002-2003 Yolo County assessment roll,
which contained 73,985 assessments having a total enrolled value of $11.7 billion.
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Note: A copy of the Yolo County Assessment Practices Survey Report
is available upon request, or can be found on the BOE's Web site at
.