STATE BOARD OF EQUALIZATIONcalifornia state board of equalization johan l

34
STATE OF CALIFORNIA STATE BOARD OF EQUALIZATION ASSESSMENT STANDARDS DIVISION 450 N Street, MIC: 64, Sacramento, California (P. 0 . Box 942879, Sacramento, CA 94279--0064) Telephone: (916 ) 445-4982 FAX:. (916)323-8765 JOHANKLEHS First Dlsrrict DEAN F. ANDAL Second Distnct, Stockll>n ERNEST J. DRONENBURG, JR. Third Distnc;1, 5an Diego BRAD SHERMAN Fourth Olstrict, Los Angelos KATHLEEN CONNELL Conltoller, Saaemento BURTON W . OUVER ExKVtlVtt Olret:ror No . 95/43 July 24 , 1995 TO COUNTY ASSESSORS: BUDGETS. WORKLOADS. AND ASSESSMENT APPEALS ACTMTIES REPORT 1993-94 The annual "A Report on Budgets, Workloads, and Assessment Appeals Activities in California Assessors' Offices, 1993-94" 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 3 W' or 5 W') in Microsoft Excel for both Apple Macintosh and IBM-compatible personal computers. Please contact our Real Property Technical Services Unit at (916) 445-4982 to ask questions regarding the overall report, to provide suggestions for improving the report's usefulness, or to receive the information on a diskette. Sincerely, . Hagerty Deputy Director Property Taxes Department JWH/grs Enclosure

Transcript of STATE BOARD OF EQUALIZATIONcalifornia state board of equalization johan l

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION ASSESSMENT STANDARDS DIVISION 450 N Street MIC 64 Sacramento California (P 0 Box 942879 Sacramento CA 94279--0064)

Telephone (916) 445-4982 FAX (916)323-8765

JOHANKLEHS First Dlsrrict H~)Wald

DEAN F ANDAL Second Distnct Stockllgtn

ERNEST J DRONENBURG JR Third Distnc1 5an Diego

BRAD SHERMAN Fourth Olstrict Los Angelos

KATHLEEN CONNELL Conltoller Saaemento

BURTON W OUVER ExKVtlVtt Olretror

No 9543

July 24 1995

TO COUNTY ASSESSORS

BUDGETS WORKLOADS AND ASSESSMENT APPEALS ACTMTIES REPORT 1993-94

The annual A Report on Budgets Workloads and Assessment Appeals Activities in California Assessors Offices 1993-94 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 3 W or 5W) in Microsoft Excel for both Apple Macintosh and IBM-compatible personal computers

Please contact our Real Property Technical Services Unit at (916) 445-4982 to ask questions regarding the overall report to provide suggestions for improving the reports usefulness or to receive the information on a diskette

Sincerely

Hagerty Deputy Director Property Taxes Department

JWHgrs Enclosure

------~--

l 4 A REPORT ON BUDGETS

WORKLOADS AND_

ASSESSMENT APPEALS

ACTIVITIES IN CALIFORNIA

ASSESSORS OFFICES

1993-94

JULY 1995

CALIFORNIA STATE BOARD OF EQUALIZATION

JOHAN lltLEHs HAYWARD FIRsTDISTRICT DEANF ANDAL STOCK10N SECONDDIS1RICT ERNFsTJ DRONENBURGJR SANDIEGO THIRDDISTRICT BRAD SHERMAN Los ANGELFS FoURlH DISTRICT KA1HLEEN CoNNELL SACRAMEN10 STATECON1ROLLER

BURTONW OLIVER ExEclmVEDIRECIOR

A Report on Budgets Workloads and Assessment Appeals Activities in California

Assessors Offices 1993-94

TABLE OF CONTENTS

PAGE

Explanation of Data Contained in Each Table i-xi

TABLE A Budget Data amp Costs of Selected Programs 1-2

TABLE B Budgeted Permanent Positions 3

TABLE C Budgeted Positions Left Permanently Unfilled 4

TABLE D Budgeted Temporary Positions 5

TABLE E Local Roll Value and Statistics 6

TABLE F Distribution of Local Roll by Property Types 7-9

TABLE G Real Property Data 10-11

TABLE H Business Property Data 12

TABLE I Distribution of Assessment Appeals by Property Types (1993-94 Fiscal Year) 13

TABLE J Distribution of Assessment Appeals by Property Types (Previous Fiscal Years) 14

TABLE K Assessment Appeals Activity for the 1993-94 Fiscal Year 15

TABLE L Assessment Appeals Activity - Outstanding Appeals 16

TABLE M Dollar Value of Appealed Property 17

TABLE N Number of Appeals Boards and Hearing Officers 18

TABLE 0 Workload Indicators 19

TABLE P Distribution of Workload Indicators 20

EXPLANATION OF DATA CONTAINED IN EACH TABLE1

The purpose of this report is to supply data that is useful for comparing the operations of an assessors office with those of other county assessors Two possible uses for the data contained in this report are for managementstaff planning and budget-development procedures

This data was compiled by the Boards Assessment Standards Division from a questionnaire sent to all assessors Please note that the figures and totals may be incomplete in that they represent a compa~on of furnished data only Any questions you have concerning this report should be directed to the Real Property Technical Services Section at (916) 445-4982 Any 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 reports2 Please note that neither this years report nor any of the previous reports include current 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 errors so we believe the statewide data and trends over the years are reasonably accurate unless otherwise noted

TABLE A BUDGET DATA amp COSTS OF SELECTED PROGRAMS

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 setvices from other departments (eg janitorial data processing) other costs services to other departments map sales and other income (eg sale of data fee for appraisal copies fee for on-line access to assessors information) 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 New for 1993-94 are the data processing costs (cost of setvices provided by other county departments and cost of services implemented internally) and a comparison of the change in gross budgets from 1991-92 to 1992-93 and 1992-93 to 1993-94

As illustrated below over the past ten years the statewide totals indicate that gross budgets have been gradually increasing each year until this year The 1993-94 statewide gross budget is 6 percent less than the 1992-93 figure

1 For combined functions the data used represent only those related to the function of the assessor as furnished by

them 2 All data referenced and contained in the charts were collected from previous issues ofA Report on Budgets Workloads and Assessments Appeals Activities in California Assessors Offices

Gross Budget

Year

These data may be calculated with other data in this report to indicate the cost per staff or cost per roll unit for example ofan assessors office

Notes Column 4 Gross Budget is the sum of Columns I through 3 Many assessors offices have other sources of income These sources have been divided into three categories services to other county departments (column 5) map sales (column 6) and other income (column 7) Deducting the amounts entered in columns 5 6 and 7 from the gross budget (column 4) yields the net budget (column 8) If the assessors office does not have other sources of income then the gross budget (column 4) will equal the net budget (column 8)

Columns 9 through 13 compare the 1993-94 net budget to the net budgets from 1991-92 and 1992-93 fiscal years and indicate the annual percentage change Columns 14 through 16 separately identify special interest items Column 14 is the amount of the net budget attributable to the exemption program Column 15 is the data processing costs provided by county departments other than the assessors office Column 16 is the data processing costs of services implemented internally by the assessors office

TABLE B BUDGETED PERMANENT POSffiONS

This table provides data on the staffing levels of the county assessors offices This table divides budgeted and funded permanent positions into six categories assessor and managers real property appraisers business property appraisers cadastral draftspersons other technicalprofessional (eg computer specialists) and clerical New for this year are columns comparing the change in total staff from 1991-92 to 1992-93 and 1992-93 to 1993-94

Statewide the assessors staffing levels peaked in 1991-92 declined in 1992-93 and further declined in 1993-94 The following chart indicates the trend in staffing levels over the past 10 years

11

Staffing Levels 6000

tmiddotmiddotbullmiddotmiddotmiddotmiddotmiddotmiddotgtgtmiddoto-middotmiddotmiddotmiddotmiddotmiddot-middotmiddot

0

~ Iii

5 500

5000

4500

111111111111111111111111114000 ~ U) mco -

Year

These data may be used in conjunction with the data in the other tables to the measure efficiency and productivity of an assessors office In Tables 0 and P we analyzed the workload with data in this table to develop workload indicators

Notes Positions are given in tenns ofperson years Columns 8 through 11 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 for in this section they are included in Table D

TABLE C BUDGETED POSffiONS LEFT PERMANENTLY UNFILLED

This table provides data on unfilled positions that are not temporarily vacant These positions are authorized but not funded Also included in these numbers are positions that are chronically vacant such as specialist positions that are difficult to fill This table separates the data into the same six categories as Table B (assessors and other managers real property appraisers business property auditor-appraisers draftingmapping other technicaVprofessional and clerical) PLEASE NOTE THAT nns MAY BE THE LAST YEAR THAT WE WILL COLLECT AND REPORT THIS DATA

Over the past five years the statewide total has been gradually increasing indicating that more and more ofthe authorized positions are going unfilled due to budgeting problems The 1993-94 statewide total is 3 8 percent above the 1992-93 statewide total as shown by the following chart

m

300 c 0 250ie 200 0 150A

0 - 100 ci 50

Positions Left Pennanently Unfilled

z 0 ~ amp() in comco -mco

Year

This table may be used together with Tables ~ B and D to analyze the staffing trends As budgets and staffdecreased the number ofpositions left permanently unfilled increased

TABLED BUDGETED TEMPORARY POSIDONS

This table provides data on the budgeted temporary positions by staffing level This table divides the data into five categories (real property appraisers business property auditor-appraisers draftingmapping other technical professional clerical) Positions are given in terms of person years This is new for 1993-94 previously we asked for this data in terms ofperson hours

The number oftemporary positions decreased in 1993-94 by more than 50 percent from 1992-93 To compare the 1993-94 data with those provided in previous years we needed to convert the previous years data from person-hours to person years The following chart shows the trend for the last ten years

Budgeted Temporary Positions 200

c 8 middot

150

0 A - 100

0

ci 50z

0 ~ amp()m-co ~ agt

Ogt -co_N8 -Ogt

Year

These data and the data in Table B make up the total staffing level of an assessors office The total staffing level is used in conjunction with the data in the other tables middotto measure efficiency and productivity of an assessors office In Tables 0 and P we analyzed the workload with data in this table to compare workload indicators

lV

TABLE E LOCAL ROLL VALUE AND STATISTICS

This table provides the total value of the secured and unsecured rolls It also lists the total number of units (assessments that result in a single tax bill) on the secured roll the unsecured roll and the supplemental roll

The statewide total roll value increased steadily until 1992-93 as illustrated below The 1993-94 indicated total roll value dropped as did the number of roll units However we did not receive information from San Bernardino County for this table for middot 1993-94 We estimate that with San Bernardino County the roll values would have increased by I percent and the roll units would have increased by 3 percent

Local Roll Value

8shyen -en

I

-Ng en-Year

This table 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

Notes These figures are furnished by the counties in some cases they do not agree with the totals indicated in Table F

TABLE F DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

This table provides data on the distribution of the secured and unsecured rolls by property types 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 five categories aircraft boats personalty and fixtures unsecured possessory interests and other unsecured

v

Distribution of Local Roll

1 13 0 Secured Residential 3

II Secured Rural 4

O Secured Commercial 5 Iii Secured Miscellaneous

bull Secured Industrial

mn Unsecured

These data may be used in analyzing the workload of an assessors office and comparing it to like counties The data also may be used to show the work distribution (eg ratio of residential to commercial units ratio ofsecured units to business property assessments)

Notes Column 27 Grand Total Local Roll is the sum ofColumn 20 (Total Secured Roll) and Column 26 (Total Unsecured Roll) These figures are furnished by the counties in some cases the totals do not agree with Table E

TABLEG REALPROPERTYDATA

For purposes of this report we divided the workload of an assessors office by real property and business property Table G provides data on the real property workload The business property workload is contained in Table H Another workload item that affects both real and business property is assessment appeals and that information is contained in Tables I and J The data contained in this table and the relevant appeals data in Tables I and J comprise the real property workload of an assessors office In Tables 0 and P we analyzed both the real property and the business property workload by the staffing levels indicated in Table B

Included in the real property workload are transfers new construction Proposition 8 reductions (properties where the current market value has fallen below the factored base year value) misfortunecalamity property splits new subdivision lots and roll corrections Please note that these data do not represent the entire real property workload of an assessors office In addition some data that we did requested were not available in certain counties The categories that are new for the 1993shy94 report are Proposition 8 Units Affected by MisfortuneCalamity and Roll Corrections

V1

Statewide the total number of transfers (Column 2) and number of new assessments from new construction (Columns -5 and 6) indicates a decrease from 1992-93 by 4 However the 1993-94 totals do not include data from San Bernardino County We estimate that the total number oftransfers and new construction statewide increased by 2 as opposed to the indicated 4 decrease This followed a sharp 25 decrease for 1992-93 in the total number of transfers and number of new assessments from new construction The chart below illustrates the trend in transfers and new construction in the last ten years These figures provide one indicator that Californias real estate activity continued to be weak in 1993-94 However from the continuing decline in Californias real estate values we have sunnised that this has resulted in an increase in the Proposition 8 workload In addition during the 1993-94 fiscal year California experienced two Governor-declared disasters which affected six counties - Thus any decreases in workload from transfers and new construction as compared to 1991 and earlier was offset by increases in workload from Proposition 8 and disaster relief

Total Number of Transfers and New Construction

Year

Notes Columns 7 through 13 list the number of units which have had their values reduced to the current market value Column 14 lists the number of units that have been affected by a misfortune or calamity and have had their taxable values reduced under Revenue and Taxation Code Sections 170 or 5l(c)

TABLE H BUSINESS PROPERTY DATA (INCLUDING AGRICULTURAL BUSINESSES)

This table provides data used to determine the business property workload of an assessors office Items affecting the business property workload include boats aircraft direct billing assessments property statement assessments field appraisals and mandatory audits In addition to the number of total mandatory audits for 1993-94 we collected data on the number of mandatory audits completed and the number ofmandatory audits waived

vu

Statewide the total number ofbusiness property assessments (column 7) decreased 19 from 1992shy93 (Adjusted for San Bernardino County we estimate a growth of 17) In addition the number of total mandatory audits decreased 136 from 1992-93 These figures also indicate that Californias economy continued to be sluggish during 199394 The chart below illustrates the decline in the number ofbusiness property assessments since 1987-88

Trend in Business Assessments

Year

Another workload item appeals ofbusiness property assessments is contained in Column 5 ofTables I and J The data contained in this table and the relevant appeals data in Tables I and J comprise the business property workload of an assessors office In Tables 0 and P we analyzed the business property workload by the auditor staffing levels contained in Table B

Notes Column 1 includes only boats that are assessed boats with a value of under $400 that are not assessed are excluded Column 2 omits exempt historical aircraft In Column 4 a field appraisal is defined as an appraisal that was done at the place ofbusiness and was not assessed by either a property statement or direct billing Column 7 is the sum ofColunms 1 through 6 Vessel Property Statements (Column 8) are mailed out on boats that are valued over $30000 Column 10 provides the number of mandatory audits completed during the 1993-94 fiscal year

TABLES I amp J DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPE

These tables indicate the number of appeals filed among various property types The total number of appeals filed is sorted by residential commercial industrial rural business property and other appeals filed Please note that the number 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 types is new for this year the total appeals filed can be compared to previous years

As depicted by the chart below the total number of appeals filed stayed relatively the same between 1987-88 and 1990-91 with a slight increase in 1990-91 In 1991-92 and 1992-93 the total number of

Vl1l

appeals filed increased noticeably However in 1993-94 the total number of appeals filed increased dramatically by 51 percent over 1992-93

cu ll cu

g E = z

200000 180000 160000140000 12000010000080000 60000

Total Number of Appeals Filed

40000 20000

0 Ugt U) co ~ co Ogt -

co ah co Ogt -

co Cljgt ~ ~ co Ogt ~ co co Ogt Ogt m Ogt - - ~

Ogt-Year

The data contained in Tables B G H I and J were analyzed in Tables 0 and P to provide workload indicators ofthe assessors workloads

Notes Table I indicates the number of appeals filed for the 1993-94 fiscal year (filing period July 2 to September 15 1993) Table J indicates the number ofappeals outstanding as ofJuly 1 1993-appeals that were filed for previous fiscal years but had not yet been heard

TABLES K amp L ASSESSMENT APPEAL ACTIVITY

These tables provide data on what action was taken on assessment appeals during the 1993-94 fiscal year Table K indicates the assessment appeal activity that occurred during the 1993-94 fiscal year on appeals that were filed for the 1993-94 fiscal year Table L indicates the assessment appeal activity that occurred during the 1993-94 fiscal year on the appeals that were filed for previous fiscal years and carried over to 1993-94 The number of appeals resolved is separated into seven categories appeals withdrawn no show (taxpayers 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 1993-94 fiscal year but also the workload that is carried over to the next fiscal year As this format is new for 1993-94 we have no comparisons to make from previous fiscal years

Notes Total number of appeals filed (Column 1) is taken from data in Column 7 of Tables I and J Column 9 is the sum ofColumns 2 through 8 Column 10 is Column 9 subtracted from Column 1

IX

TABLE M DOLLAR VALUE OF APPEALED PROPERTY

This table provides data on the fiscal impact of assessment appeal decisions on the 601 roll and the supplemental roll As this format is new for 1993-94 we have no comparisons to make from previous fiscal years

Statewide decisions made during 1993-94 reduced the regular county rolls for various years by $17772372010 and the supplemental rolls for various years by $199711789 In total the counties lost approximately $180 million in tax dollars

Notes Columns 1 and 4 contain the roll values of all appealed properties prior to appeal Columns 2 and 5 contain the roll values ofthe appealed properties after the appeal decision The net adjustment to each roll is indicated in columns 3 and 6 PLEASE NOTE THAT TIIlS MAY BE THE LAST YEAR THAT WE WILL COLLECT AND REPORT nns DATA

TABLE N NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

This table provides data on the number of boards or hearing officers for each county which hear property tax appeals To handle the increase in property tax appeals for 1993-94 the most notable changes occurred in the County of Los Angeles and the City and County of San Francisco Los Angeles County increased the number ofassessment appeals boards from 3 to 5 (the maximum allowed under current law) and hearing officers from 10 to 21 San Francisco City and County added a second assessment appeals board and five hearing officers

Notes Column I indicates if thecounty board of supetvisors sits as the county board ofequalization column 2 lists the number ofassessment appeals boards~ and column 3 lists the number hearing officers appointed by and separate from the assessment appeals board

TABLE 0 WORKLOAD INDICATORS

This table provides some workload indicators of an assessors office The workload data from Tables G H I and J when used in conjunction with the data on staffing levels in Table B provide various indicators ofthe efficiency of the assessors office However please note that the data we requested in our questionnaire may not represent the entire workload of an assessors office In addition 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 offurnished data only

Notes Column 1 number of real property units worked is the sum of the total transfers (Table G column 2) new assessments resulting from pennits (Table G column 5) construction discovered without permits (Table G column 6) total Proposition 8 (Table G column 13) units affected by misfortune or calamity (Table G column 14) property splits (Table G column 15) new subdivision lots (Table G column 16) roll corrections (Table G column 17) and assessment appeals (Tables I

x

and J column 7 minus column 5) Column 2 the number of appraisers is the sum of real property appraisers from Budgeted Permanent Positions (Table B Column 2) and Budgeted Temporary Positions (Table D Column 1) The number of units worked (column 1) divided by number of appraisers (column 2) equals the number ofunits worked per appraiser (column 3)

Column 4 the number ofunsecured units worked is the sum of the total business property assessments (Table H column 7) the mandatory audits complete (Table H column IO) and the number ofbusiness property appeals filed (Tables I and J column 5) Column 5 the number of appraisers is the sum of auditor-appraisers from Budgeted Permanent Positions (Table B Column 3) and Budgeted Temporary Positions (Table D Column 2) Column 6 the number of unsecured units worked per auditorshyappraiser is column 4 divided by column 5 the number ofauditor- appraisers

Column 7 is the number of property splits (Table G column 15) divided by the number of drafting personnel (Table B column 4) Column 8 is the number ofnew subdivision lots (Table G column 16) divided by the number ofdrafting personnel (Table B column 4)

TABLEP DISTRIBUTION OF WORKLOAD INDICATORS

In this table the workload indicatorsmiddot provided by Table 0 are sorted in descending order by the number of upits worked Please note that the data we requested in our questionnaire does not represent the entire workload ofan assessors office

The statewide average number of units worked per appraiser is 186772 Fifteen counties out of 58 are above the statewide average The statewide average number of unsecured units worked per auditor-appraiser is 293136 Thirty-two counties are above the unsecured statewide average However please note that not all counties reported in identical units we will further define the data requested to avoid this in the future In addition 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

Notes Please see the Table 0 Notes above for a description ofunit worked

X1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Cost of Other Income Salaries Services services

and From Other Other Gross to Other Map Net Wages Depts Costs Budget Depts Sales Other Budget

Alameda

(1) (2) (3) (4) (5) (6) (7) (8)

$8002636 $899469 $309244 $9211349 $359 $71424 $3273103 $5866463 Alpine 88165 0 16966 105131 0 NIA NIA 105131 Amador 433730 5677 28050 467457 0 0 0 467457 Butte 1541969 0 379060 1921029 0 0 0 1921029 Calaveras Colusa

645122 185361 29083 859566 0 945 0 442117 0 46275 488392 NIA NIA NIA

858621 488392

Contra Costa 6692131 587536 323099 7602766 30033 44285 551272 6977176 Del Norte 373619 0 33707 407326 0 0 0 407326 El Dorado 1988712 251391 160701 2400804 450 0 106469 2293885 Fresno+ 5281193 394704 344225 6020122 116047 30000 1593950 4280125 Glenn 357773 0 74128 431901 0 0 2500 429401 Humboldt 1036197 60850 168584 1265631 NIA 19569 264635 981427 Imperial 751525 0 286026 1037551 0 7715 12744 1017092 Inyo 574662 0 61213 635875 0 1523 2523 631829 Kem 5343694 1189484 321391 6854569 3261 19883 1014292 5817133 Kings 778821 190276 3050 972147 0 4000 480756 487391 Lake+ Lassen

843425 14228 25870 883523 5380 8972 111530 257303 NIA 90425 347728 NIA 5100 NA

757641 342628

Los Angeles Madera

71414000 17409000 2818000 91641000 581000 122000 4878000 886434 NIA 49780 936214 NIA 6910 1500

86060~000 927804

Marin 3380647 40180 125447 3546274 NIA 15000 672474 2858800 Mariposa+ 428329 0 28100 456429 0 6000 0 450429 Mendocino 858540 0 50390 908930 0 50500 0 858430 Merced 1491723 278918 1780 1772421 In 7 21307 1751114 Modoc 263198 0 15850 279048 14000 In 7 6624 258424 Mono 333900 0 105800 439700 0 1124 0 438576 Monterey 2220043 534163 148745 2902951 0 In 7 4000 2898951 Napa 883761 47000 40672 971433 0 6000 142019 823414 Nevada 1299743 201044 84497 l585284 0 3022 10449 l571813 Orange 12322969 1928993 3351641 17603603 NIA 79375 1558504 15965724 Placer 2845037 55795 287094 3187926 776074 19957 2391895

Plumas 390911 0 24800 415711 0 0 26529 389182 Riverside 7850125 1647995 385197 9883317 575 4996253 4886489 Sacramento 7919132 202503 1254839 9376474 0 35892 3647263 5693319 San Benito 405459 0 30860 436319 0 3500 168600 264219 San Bernardino 6853076 657112 414992 7925180 0 113400 1459500 6352280 San Diego 12189142 502559 12691701 NIA 55600 5111321 7524780 San Francisco 4182676 256495 l621266 6060437 0 0 20430 6040007 San Joaquin 3753123 80791 446535 4280449 9037 16887 30612 4223913 San Luis Obispo 2783845 0 303007 3086852 0 8250 11750 3066852 San Mateo 6125081 1077080 5568 7207729 0 12518 21493 71_73718 Santa Barbara 3046015 258569 375509 3680093 0 14131 793036 2872926 Santa Clara 13282049 199864 866095 14348008 0 15000 211000 14122008 Santa Cruz 1500622 424464 1925086 51605 1873481 Shasta+ 1913341 153200 90832 2157373 25643 13423 412503 1705804 Sierra 244845 0 14245 259090 0 3500 0 255590 Siskiyou Solano+

836746 40875 69346 946967 0 6023 0 1704755 402729 157984 2265468 182320 25662 3501

940944 2053985

Sonoma 3455405 406249 512392 4374046 0 43947 68570 4261529 Stanislaus Sutter

2655463 409816 97865 3163144 33505 557454 614654 129896 78404 822954 850 NIA 25108

2572185 796996

Tehama 481714 177432 659146 0 In 7 5657 653489 Trinity 325398 18240 18023 361661 175 2223 359263 Tulare 2181143 440986 220236 2842365 0 4000 99812 2738553 Tuolumne+ 649974 0 69317 719291 0 2680 9658 706953 Ventura 5456600 l315600 0 6772200 0 16000 2353400 4402800 Yolo 1031339 21311 77282 l129932 15364 523344 591224 Yuba

Totals

572992 41170 614162 4000 112306 31523 466333

$226466 7 43 $31993380 $18089112 $276549235 $1748629 $1057733 $35368530 $238374343

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A (CONTINUED)

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Exemption Data Processing Costs oo Program Provided

1991-92 1992-93 Change 1993-94 Change Costs by Other Services Gross Gross from Gross from Included County Implemented

Budget Budget 1991-92 Budget 1992-93 in Budget Depts Internally (9) (10) (11) (12) (13) (14) (15) (16)

Alameda $9619703 $9606324 0 $9211319 -4 $401473 $606471 Alpinebull 95804 105131 10 NIA Amador Butte Calaveras

518177 481798 -7 467457 -3 2070399 2210345 7 1921029 middot13 NIA NIA NIA

747186 840009 12 859566 2 NIA NIA Colusa 462310 518594 12 488392 -6 NIA NIA Contra Costa Del Norte

8040475 7924125 -1 7602766 -4 300578 562429 $329160 383249 362562 middot5 407326 12 NIA NIA NIA

El Dorado 2597082 2575313 -1 2400804 -7 59313 251391 Fresno+ 5925225 6196012 5 6020122 -3 192468 394704 75000 Glenn 491746 434554 -12 431901 -1 oo Humboldt 1315479 1253327 -5 1265631 I oo NIA 60850 NIA Imperial Inyo

952311 1043027 10 1037551 -1 oo 601018 607394 l oo 635875 5 NIA NIA NIA

Kem 6358167 6750150 6 6854569 2 51083 Kings Lake-r

1001076 1069396 7 972147 -9 147513 42763 942674 912024 -3 883523 -3 NIA NIA NIA

Lassen 414928 412201 -1 347728 -16 NIA NIA NIA Los Angeles Madera Marin Mariposa+

97832000 102497000 5 91641000 -11 2350196 5856000 936214 NIA NIA NIA

3642145 3856848 6 3546274 -8 NIA NIA NIA 429392 429392 0 456429 6 NIA NA NIA

Mendocino 991021 929293 -6 908930 -2 0 0 0 Merced Modoc

1930281 1809541 -6 1772421 -2 NIA 173508 NIA 244207 266322 9 279048 5 NIA NIA NIA

Mono 459437 428500 -7 439700 3 NIA NIA 8450 Monterey 2596790 2911474 12 2902951 0 NIA 523876 3125 Napa Nevada

1049866 997550 -5 971433 -3 20000 47000 0 1652783 1705097 3 1585284 -7 NIA NIA NIA

Orange 17224157 16790408 -3 17603603 5 449550 1904781 1021673 Placer Plumas

3138402 3253385 4 3187926 -2 138289 0 0 (j 467205 467205 0 415711 -11 0 0

Riverside 9994242 9994242 0 9883317 -1 NIA 1103793 NIA Sacramento San Benito San Bernardino

10073585 9742577 -3 9376474 -4 294231 198004 445154 519999 484206 -7 436319 -10 NIA NIA NIA

9105237 8723762 -4 7925180 -9 NIA 456517 131482 San Diego 13658809 13326996 -2 12691701 -5 237730 869375 San Francisco 6069497 6438527 6 6060437 -6 0 217898 0 San Joaquin San Luis Obispo

4295303 4514579 5 4280449 -5 NA 80791 NIA 3348564 3245942 -3 3086852 -5 36147 346924 NIA

San Mateo 8099812 7542660 -7 7207729 -4 190787 577898 Santa Barbara 3398846 3401971 0 3680093 8 0 190964 192191 Santa Dara 14954687 14837917 -1 14348008 -3 646169 199864 849266 Santa Cruz 2270994 2160688 -5 1925086 -11 254072 Shasta+ 2032899 1923424 -5 2157373 12 NIA 66085 0 Sierra 259305 266348 3 259090 -3 3000 0 0 Siskiyou 975400 1085556 11 946967 -13 40875 0 Solano+ 2226325 2226325 0 2265468 2 NIA 274804 Sonoma 4071393 4419001 9 4374046 -1 406249 175000 Stanislaus 3815828 3795457 -1 3163144 -17 326500 Sutter 838211 940458 12 822954 -12 103227 0 Tehama 744336 731814 -2 659146 -10 0 0 0 Trinity Tulare

359946 361661 0 2503000 2377292 -5 2842365 20 NIA 329289 NIA

Tuolwtme+ 751368 763890 2 719291 -6 0 0 0 Ventura 6420400 6123200 -5 6772200 11 0 736400 Yolo Yuba

Totals

1199534 1212371 1 1129932 -7 26711 2940 568075 614162 8 614162 0 NIA NIA NIA

$286 750290 $290899327 1 $276082413 -5 $5397725 $15840313 $4743943

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page2

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETED PERMANENT POSITIONS (In Person Years)

oo Oo

Certified Alfjdegen Change Assessor Reil usiriess Cadastral Other 1993-94 1992-93 From 1991-92

Change From

amp Other Property Property Drafts- TechnicaV All Total Total 1992-93 Total 1991-92

Alameda

Managers Appraisers Appraisers persons Professional Clerical Staff Staff to 93-94 Staff (1) (2) (3) (4) (6) Q) (82 (9) (10) ~

to 92-93 (11)

IO 53 27 7 12 67 176 183 -4 18641 -2 Alpine 1 0 0 0 1 0 2 2 0 2 0 Amador 2 3 1 05 0 35 10 105 -5 105 0 Butte 2 14 1 3 0 18 38 49 -22 49 0 Calaveras 3 5 05 2 0 5 15S 16 -3 17 -6 Colusa 1 3 1 1 4 0 10 10 0 11 -9 Contra Costa 7 52 12 5 4 46 126 128 -2 138 -7 Del Norte 3 2 1 05 05 2 9 8 13 9 -11 El Dorado 3 17 2 3 1 21 47 54 -13 54 0 Fresno+ 4 42 14 8 5 57 130 130 0 130 0 Glenn 1 5 5 11 11 0 12 -8 Hwnboldt 3 10 3 1 4 10 31 33 -6 33 0 Imperial 2 8 3 2 0 8 23 23 0 23 0 Inyo 2 3 1 1 0 5 12 12 0 12 0 Kem 6 38 14 5 2 34 99 103 -4 115 -10 Kings 2 7 2 l 0 7 19 20 -5 21 -5 Lake+ 2 8 2 1 2 6 21 224 -6 244 -8 Lassen 2 3 0 1 1 05 7S 10 -25 10 0 Los Angeles 53 357 139 47 155 744 1495 1682 0 1700 0 Madera 3 14 2 3 IO 32 28 14 25 12 Marin 3 26 4 2 12 1 48 795 -40 83 -4 Mariposa+ 1 4 1 1 0 4 11 11 0 11 0 Mendocino 3 8 2 1 1 6 21 2117 -1 25S -17 Merced 5 10 4 1 2 11 33 35 -6 40 -13 Modoc 2 2 1 1 0 2 8 8 0 8 0 Mono 1 7 1 1 0 3 13 13 0 13 0 Monterey 4 18 7 2 2 17 so 51 -2 52 -2 Napa 3 7 3 2 0 75 22S 23 -2 24 -4 Nevada 3 95 l 3 1 125 30 36 -17 36 0 Orange 7 75 56 16 15 168 337 337 0 337 0 Placer 5 21 4 4 8 23 65 65 0 65 0 Plumas 1 0 1 1 1 3 7 10 -30 11 -9dego Riverside 11 62 10 16 23 42 164 183 -10 183 0 Sacramento 7 61 20 6 3 50 147 156 -6 158 -1 San Benito 1 4 1 0 0 4 10 11 -9dego 13S -19 San Bernardino 10 53 10 6 36 50 165 189 -13 195 -3 San Diego 11 69 30 26 365 1065 279 304 -8 302 1 San Francisco 7 29 25 1 0 35 97 110 -12 116 -5 San Joaquin 11 21 7 s 11 23 78 81 -4 88 -8 San Luis Obispo 3 265 4 2 12S 19 67 735 -9dego 765 -4 San Mateo 4 42 15 3 4 38 106 113 -6 118 -4 Santa Barbara 7 23 5 3 5 18 61 60 2 62 -3 Santa Clara 11 76 44 8 11 100 250 253 -1 268 -6 Santa Cnaz 6 11 3 22 3 118 37 383 -3 413 -7 Shasta+ 3 15 5 32 2 12 402 402 0 412 -2 Sierra 1 18 0 02 0 17 47 503 -7 57 -12 Siskiyou 3 6 1 3 0 8 21 22 -5 24 -8 Solano+ 4 14 5 4 5 13 45 44 2 40 10 Sonoma 4 22 7 6 2 25 66 71 -7 74 -4 Stanislaus 3 27 6 2 1 16 55 65 -15 67 -3 Sutter 2 s 3 1 0 95 205 205 0 18 14 Tehama 3 4 1 1 0 9 18 20 -10 21 -5 Trinity 1 3 1 1 0 3 9 9 0 9 0 Tulare 2 23 7 3 8 10 53 54 -2 60 -10 Tuolumne+ 3 5 1 1 0 4 14 16 -13 16 0 Ventura 6 40 11 14 7 35 113 129 -12 139 -7 Yolo 3 6 2 1 0 12 24 26 -8 27 -4 Yuba

Totals

3 4 2 1 0 55 155 155 0 155 0

2800 14848 5365 2466 403S 19680 49194 53336 -8 54665 -2

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page3

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEC

BUDGETED POSITIONS LEFT PERMANENTLY UNFILLED

Business Assessors Real Property Other amp Other Property Auditor- Drafting TechnicaV

Managers Appraisers Appraisers Mapping Professional Clerical Total (1) (2) (3) (4) (5) (6) (8)

Alameda 0 0 0 0 0 2 2 Alpine 0 Amador 0 Butte 2 21 3 3 0 20 49 Calaveras 0 Colusa 0 1 0 0 0 0 1 Contra Costa 0 0 0 0 0 0 0 Del Norte 0 0 0 0 0 0 0 El Dorado 0 Fresno+ 0 0 0 0 0 0 0 Glenn 0 Humboldt 0 Imperial 0 Inyo 0 Kem 0 0 0 0 0 0 0 Kings 0 0 0 0 0 0 0 Lake+ 0 Lassen 0 0 0 0 0 0 0 Los Angeles 0 16 6 4 26 0 52 Madera 0 Marin 0 0 0 0 0 0 0 Mariposa+ 0 Mendocino 0 I 0 0 0 05 15 Merced 0 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 0 Napa 0 Nevada 0 Orange 0 0 6 3 11 21 Placer 0 0 0 0 3 4 Plumas 0 Riverside 0 13 7 11 11 26 68 Sacramento 0 5 2 I 0 2 10 San Benito 0 0 0 0 0 0 0 San Bernardino 0 San Diego 0 4 0 1 5 12 22 San Francisco 0 0 0 0 0 0 0 San Joaquin 0 0 0 0 1 0 1 San Luis Obispo I 0 0 0 0 2 3 San Mateo 0 Santa Barbara 0 Santa Clara 0 0 0 0 0 0 0 Santa Cnaz 1 2 1 0 0 0 4 Shasta+ 0 Sierra 0 0 0 0 0 1 Siskiyou 0 Solano+ 0 Sonoma 1 0 0 0 0 0 1 Stanislaus 0 3 2 0 1 I 7 Sutter 0 0 0 0 0 0 0 Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 1 Yolo 0 Yuba

Totals

0 0 0 0 0 0 0

6 66 27 23 46 805 2485

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page4

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETEDTElIPORARYPOSITIONS (In Penon Yean)

Business Property Other

Real Property Auditor- Drafting Technical Appraisen Appraisen Mapping Professional Clerical Total

1~ (22 (3) (42 (S) (6)

Alameda 0 0 0 0 077 077 Alpine 0 Amador 0 Butte 0 Calaveras 0 Colusa 0 0 0 0 0 0 Contra Costa 03 0 0 0 22 25 Del Norte 0 0 0 0 0 0 El Dorado 0 017 0 0 0 017 Fresno+ 0 0 0 0 5 5 Glenn 0 Humboldt 0 0 0 0 07 07 Imperial 0 0 0 0 007 0o7 Inyo 0 0 0 0 l 1 Kem 0 0 0 0 0 0 Kings 0 0 0 0 0 0 Lake+ 0 Lassen 0 Los Angeles 0 0 0 0 6 6 Madera 0 Marin NIA NIA NIA NIA NIA NIA Mariposa+ 0 Mendocino 05 0 0 0 0 05 Merced 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 Napa 0 Nevada 05 0 0 0 05 1 Orange 0 Placer 0 0 0 0 0 0 Plwnas 0 0 0 0 0 0 Riverside 0 0 0 0 44 44 Sacramento 0 0 0 0 03 03 San Benito 0 0 0 0 0 0 San Bernardino 0 San Diego 0 0 0 0 0 0 San Francisco 0 1 0 0 1 2 San Joaquin 0 0 0 11 26 37 San Luis Obispo 0 0 0 0 0 0 San Mateo 0 0 0 0 232 232 Santa Barbara 0 05 0 0 0 05 Santa Clara 0 0 0 0 125 125 Santa Cruz 0 Shasta+ 0 Sierra 0 0 0 0 0 0 Siskiyou 0 0 0 0 029 029 Solano+ 0 Sonoma 0 0 0 0 0 0 Stanislaus 0 0 0 0 05 05 Sutter 0 1 0 0 0 I Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 0 Yolo 0 Yuba 0 0 0 0 0 0

Totals 13 267 0 11 4015 4522

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 5

TABLE E

LOCAL ROLL VALUE AND STATISTICS

Supplemental Secured Roll Unsecured Roll Assessments

Full Value Full Value Roh in OOOs in OOOs Units

(1) (2) (7)

Alameda Alpine

69876702 $6279672 $76156374 175509

NIA NIA

Amador Butte

1694934 69279 1764213 7522402 425362 7947764

2040 NIA

Calaveras Colusa

2225898 44544 2270442 1191592 81146 1272738

2994 NIA

Contra Costa 60742957 2929323 63672280 31562 Del Norte 756106 42047 798153 1201 El Dorado 8739237 262588 9001825 8731 Fresno+ 24803899 1784201 26588100 36538 Glenn 1151858 61216 1213074 Humboldt 4554148 400446 4954594 5217 Imperial 4502710 638597 5141307 4681 Inyo 2216274 39899 2256173 1168 Kem 28598638 1752763 30351401 32546 Kings Lake+

3294572 145102 3439674 2724586 354841 3079427

5006 NIA

middotLassen 997648 116719 1114367 1738 Los Angeles 448017 057 29620587 477637644 NIA Madera 4152974 168117 4321091 6000 Marin Mariposa+

19793909 829352 20623261 ) 762656 88198 850854 lt

8621 1260

Mendocino 3907813 174878 4082691 4800 Merced 6950585 377894 7328479 NIA Modoc 456736 19776 476512 972 Mono 1514187 242902 1757089 Monterey 17744155 937788 18681943 123263 Napa 8442696 390162 8832858 NIA Nevada 5733915 187550 5921465 3919 Orange 171621293 12592016 184213309 138331 Placer 14245098 513741 14758839 16942 Plumas 1359550 54J75 1413725 1962 Riverside 71072213 2662051 73734264 88802 Sacramento 50029637 3248248 53277 885 42363 San Benito 2118700 86500 2205200 bull 1068 San Bernardino San Diego San Francisco

137231657 7165497 144397 l 54 52328232 5405549 57733781 lt 74026

9618 San Joaquin 20535238 1450121 21985359 13144 San lAais Obispo 12871435 470309 13341744 9018 San Mateo Santa Barbara

48314918 7163069 55477987 22737184 1773792 24510976 lt

11787 10895

Santa Clara 98560237 12043747 110603984 9421 Santa Cruz 13310232 621184 13931416 Shasta+ 6506812 472481 6979293 8497 Sierra 244716 39788 284504 ) 554 Siskiyou 1731219 174001 1905220 2071 Solano+ 17181898 751058 17932956 8506 Sonoma 26052000 l133000 27185000 middotmiddotbull Stanislaus 16242919 823489 17066408 19937 Sutter 3184900 245470 3430370 bull 3941 Tehama 1843938 82240 1926178 3433 Trinity 584432 1473 Tulare Tuolumne+

10459728 511333 10971061 2812488 119953 2932441 lt

16378 2407

Ventura 40178829 2461980 42640809 NIA Yolo 6792150 486985 7279135 5048 Yuba

Totals

1701547 129430 1830977 2362

$1594339612 $111146156 $1706245709 784241

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

Page6

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEF

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Residential Industrial SmgJe Manushy MUiti- Commercial

Family factured Family Vacant Vacant Vacant Residence Homes Residence Land Total Improved Land Total Improved Land Total

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Alameda Alpinebull

302973 686 33446 12970 350075 15262 1624 16886 6382 NIA middot NIA NIA NIA 0 NIA NIA 0 NIA

1844 NIA

8226 0

Amador Butte

10548 753 267 5734 17302 591 160 751 44 NIA NIA NIA NIA 0 NIA NIA 0 NIA

34 NIA

78 0

Calaveras Colusa

12990 In 1 1874 9801 24665 628 337 965 36 NIA NIA NIA NIA 0 NIA NIA 0 NIA

63 NIA

99 0

Contra Costa 253053 middot l327 7477 13491 275348 7971 1090 9061 2204 797 3001 Del Norte 5104 2258 336 4753 12451 488 182 670 39 6 45 El Dorado 38789 2280 1951 13698 56718 1752 544 2296 278 339 617 Fresno+ 148979 5086 5632 18954 178651 9152 1664 10816 3902 1003 4905 Glenn 0 0 0 Humboldt 25232 3318 2653 8672 39875 2181 332 2513 350 314 664 Imperial Inyo

20232 2080 895 24650 47857 3874 2126 6000 437 NIA NIA NIA NIA 0 NIA NIA 0 NIA

355 NIA

792 0

Kem 135618 17862 6784 109812 270076 9154 3071 12225 2585 2778 5363 Kings 19072 800 775 2352 22999 1314 493 1807 236 In 7 236 Lake+ 17538 7829 358 31046 56771 1973 658 2631 32 14 46 Lassen 12000 784 In 1 2100 14884 560 170 730 61 43 104 Los Angeles Madera

1629421 15781 241502 142066 2028770 84132 15490 99622 37428 NIA NIA NIA NIA 0 NIA NIA 0 NIA

11597 NIA

49025 0

Marin Mariposa+

70008 114 5155 10890 86167 2758 588 3346 580 NIA NIA NIA NIA 0 NIA NIA 0 NIA

139 NIA

719 0

Mendocino Merced

16984 2264 917 9467 29632 1813 418 2231 315 NIA NIA NIA NIA 0 NIA NIA 0 NIA

112 NIA

427 0

Modoc 1653 197 27 846 2723 374 254 628 10 17 27 Mono 10535 3935 14470 218 218 0 Monterey 69695 2013 5358 5284 82350 4382 699 S081 757 264 1021 Napa 21888 1142 2036 1620 26686 1705 445 2150 254 276 530 Nevada 33098 1778 836 16358 52070 1105 292 1397 205 195 400 Orange 599171 7901 27505 18232 652809 24851 1719 26570 11583 923 12506 Placer 59661 1875 7252 18963 87751 2789 1293 4082 550 549 1099 Plumas 0 0 0 Riverside 339917 23754 4376 141568 509615 17946 9849 27795 In 6 In 7 0 Sacramento 283212 5383 19250 18693 326538 11433 2261 13694 3566 2058 5624 San Benito 6924 287 357 773 8341 480 43 523 130 58 188 San Bernardino 0 0 0 San Diego 569910 11093 43860 45709 670572 19849 3776 23625 6621 3131 9752 San Francisco 111974 0 35488 6376 153838 13355 In 4 13355 2690 In 4 2690 San Joaquin 99036 2010 11986 7188 120220 6334 1114 7448 1826 828 l654 San Luis Obispo 55136 6568 9156 22851 93711 6000 1232 7232 846 280 1126 San Mateo 176558 763 5527 6811 189659 6618 3340 9958 3094 3346 6440 Santa Barbara 81321 3179 7059 4993 96552 4321 482 4803 1106 367 1473 Santa Clara 359382 5682 14055 7505 386624 66329 1359 67688 6826 181 7007 Santa Cruz 52709 1078 4139 12095 70021 2956 421 3377 561 123 684 Shasta+ 37897 5495 2360 12965 58717 3333 1264 4597 323 281 604 Sierra 1237 34 60 880 2211 100 25 125 12 4 16 Siskiyou 29577 942 827 In 1 31346 2668 In 6 2668 746 In 9 746 Solano+ 88196 785 3047 6278 98306 2625 911 3536 807 600 1407 Sonoma 92412 2669 5673 11752 112506 4841 In 6 4841 2086 In 9 2086 Stanislaus 89770 4243 5485 4417 103915 5003 1232 6235 1580 In 7 1580 Sutter 14828 671 1805 1947 19251 848 161 1009 526 132 658 Tehama 4920 1906 533 1501 middot8860 761 245 1006 260 76 336 Trinity Tulare

4115 1290 523 4621 10549 370 43 413 14 81377 4043 4402 NIA 89822 5039 In 6 5039 984

4 In 9

18 984

Tuolumne+ 18533 2861 930 7934 30258 888 200 1088 43 40 83 Ventura 171111 2666 6600 12273 192650 5519 813 6332 2924 1302 4226 Yolo 29715 850 2200 1928 34693 1890 488 2378 712 312 1024 Yuba

Totals

9365 1550 2064 2033 15012 2075 445 2520 290

6323374 167930 544798 828785 7864887 370608 63353 433961 106841

320

35105

610

141946

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF RJRNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page7

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Miscellaneous secured

Rural Possessory Oil Gasamp Homes1tes Unrestricted Restricted lotat Interests Mineral Others Total

(12) (13) (14) (JS) (16) (17) (18) (19)

middotTOTALlt middotSECURED

~~~~gtgt middot

Alameda Alpine Amador

2827 1292 4119 4 4 NIA NIA NIA 0 NIA NIA NIA 0

2233 18061 725 21019 93 93

lq1bull0gtmiddot o 39243

Butte Calaveras

NIA NIA NIA 0 0 NIA NIA 0 4609 6321 1289 12219 NIA l131 1935 3066

0 lt~l~~j4

Colusa NIA NIA 712 712 0 217 NIA 217 middotmiddotmiddotlt9z~f

Contra Costa 820 2576 516 3912 0 1074 4827 S901 middot_291a~ Del Norte El Dorado Fresno+ Glenn

NIA 215 0 215 1 414 1203 1618 20048 246 452 20746 1428 17 19131 20576

NIA 12500 14352 26852 NIA 359 NIA 359 0 0

~~~ middotmiddot~~~~

Humboldt NIA 14119 525 14644 0 780 7359 8139 middot (58l5 Imperial Inyo

2605 5380 0 7985 13 26 5 44 NIA NIA NIA 0 NIA NIA NIA 0

6ZCi78bull ()

Kem 10192 26595 11393 48180 0 2777 31174 33951 369~79$ Kings Lake+ Lassen

3615 848 4708 9171 0 100 0 100 373 2180 342 2895 0 29 123 152 NIA NIA 1293 1293 0 76 NIA 76

middotmiddot 3431~middot ()2~4

gt bull11u1rt Los Angeles Madera Marin Mariposa+ Mendocino Merced

NIA 33498 NIA 33498 10591 1604 18182 30377 NIA 41953 3889 45842 0 21 15 36 108 240 510 858 0 0 976 976 NIA NIA NIA 0 0 NIA NIA 0

7055 4446 9884 21385 0 0 1204 1204 NIA NIA 0 0 0 0 0 0

middotmiddot~=~~~middot

f IModoc 1282 2985 501 4768 0 0 19103 19103 middotmiddotmiddotmiddotmiddotmiddotmiddotybull7J49 Mono Monterey Napa Nevada Orange

0 0 0 29 29 2199 4145 3167 9511 2 293 4053 4348

10289 503 579 11371 0 0 3674 3674 NIA NIA 63 63 0 0 0 0

1141 2463 228 3832 1076 380 666 2122

)~~~~~ gt)4tf

o~~~tT Placer Plumas

0 231 961 1192 0 95 8111 8206 0 0

lOlJlOmiddotmiddotmiddotmiddotmiddotmiddotbullmiddotbullbullbullmiddotmiddotmiddotbullmiddotmiddotbullbull bullmiddotmiddot obullbull --middot

Riverside Sacramento San Benito

In 2amp3 7070 2475 9545 10781 3 0 10784 5557 1015 1512 8084 137 3226 10107 13470 1821 2241 2262 6324 0 11 0 11

Lgtiii~~~[~ilmiddotbull _~middot77~+ San Bernardino 0 0 San Diego San Francisco

8062 13158 1382 22602 4345 170 70973 75488 0 0 0 0 0 0 0 0

bull$()l~(J)1lt bullJ69Jl8lgt

San Joaquin San Luis Obispo

9683 4258 6701 20642 6 98 1474 1578 6477 1972 3358 11807 481 227 1714 2422 ltimiddot~r~~

San Mateo 798 855 720 2373 5 13 3201 3219 middotmiddot ltiu~ti4bull Santa Barbara Santa Clara Santa Cruz

205 4218 2150 6573 152 888 203 1243 3153 3153 NIA 0

2567 9388 837 12792 0 0 0 0

bullbull )1-0~~ middotbullltlt~7llt

middot 86814 bull Shasta+ 7423 910 2325 10658 16 96 8488 8600 ibullJM76 Sierra 239 239 483 961 166 290 158 614 bull)~~2)7 Siskiyou 5486 In 12 3966 9452 0 0 490 490 tbullbullmiddot44~7C)) Solano+ 4684 3610 2394 10688 0 248 7498 7746 J21~683bullbull Sonoma 27978 5525 2152 35655 0 162 0 162 bullbull 1~5~$fJ bullbull Stanislaus 4483 2926 6650 14059 0 0 0 0 J~MJ Sutter 1915 4318 0 6233 0 256 1766 2022 gt~gt~Jpltmiddot Tehama 16300 4192 4903 25395 0 76 0 76 n1s~~bullbullbull Trinity Tulare

762 In 4 861 1623 0 1117 1117 In 13 21570 In 13 21570 336 In 18 5745 6081 middotmiddotmiddotmiddotmiddotT1~~z~1bullbull

Tuolumne+ Ventura

246 2585 1035 3866 668 367 770 1805 500 4630 1571 6701 NIA 360 11424 11784

middotmiddotymiddotmiddotmiddotmiddotmiddotmiddot~~tregbullbull =bullbull12l~~3middot

Yolo Yuba

1595 1756 3341 6692 0 176 0 176 2690 2290 157 5137 0 444 87 531 -middotbullbull~~~

-middot - -middotmiddot --middotmiddot-middotmiddot-middotmiddotmiddot

Totals 176040 281058 111769 568867 30297 17625 245868 293790 9J~4$t THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY

NIA= Not Available or Not Applicable 0 =Zero bull =No Response to This Item bull 1992middot93 data no data provided for 1993middot94

+ County AssessorRecorder County AssessorRecorderClerk

Page 8

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

UNSECURED ROLL GRAND Unsecured TOTAL TOTAL

Personalty Possessory UNSECURED Aircraft Boats amp Fixtures Interests Other ROLL

(21) (22) (23) (24) (25) (26)

Alameda 1103 14971 23574 3958 In 23 43606 Alpine NIA NIA NIA NIA NIA 0 Amador 76 978 1172 178 2404 Butte 292 4767 4790 269 0 10118

JOCfLgt bullbullmiddotmiddotltbullROLLbullbulllt

bull-middotbullc21rmiddotmiddotmiddot 42216

middotmiddotmiddotmiddot _ ltmiddotbullmiddoto bullbull 41~647

lt10us Calaveras 57 1415 946 78 NIA 2496 Colusa 111 709 1050 68 197 2135 Contra Costa 607 28701 2180 201 31689

middot 43~S10middot gt ~064

middotmiddot ltus12 Del Norte 39 929 434 438 148 1988 El Dorado 374 6793 5774 214 91 13246 Fresno+ 707 6142 21172 1416 NIA 29437 Glenn 136 440 1243 1819 Humboldt 187 1827 3469 921 1076 7480 733tSmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotrmiddotmiddotmiddotmiddotmiddotmiddotmiddot~~ Imperial 200 1385 2872 585 771 5813 68491 Inyo 87 520 1437 NIA 1 2045 bull2~045 Kem 922 3237 17062 623 3873 25717 bull 395~St2 Kings 124 1770 2187 231 0 4312 Lake+ 130 6761 1372 145 191 8599

38~625 lt 11~094 Lassen 40 1026 NIA 309 NA 1375 Los Angeles 3752 48892 In 25 33 280719 333396 Madera 73 1060 2423 180 695 4431 Marin 192 5736 10709 995 167 17799 Mariposa+ 49 441 955 327 NIA 1772 Mendocino 186 1914 5850 470 0 8420 Merced 245 1771 4358 404 1126 7904

middot middot middot 1~4i

i~[bullModoc 42 262 277 268 76 925 middot 28~114 Mono 29 169 423 621 ltmiddotmiddotmiddot 1~38 Monterey 375 5352 13603 1622 In 23 20952 123~63 Napa 319 1646 3630 258 0 S853 lt50~264

Nevada 260 2299 5005 409 0 7973 61~903 Orange 888 25225 109863 1786 2980 140742 middotbullJD8~581 Placer 406 5660 7064 242 420 13792 114jl22 Plumas 57 1413 914 2384 Riverside 1712 3904 27670 ) In 23 33286 Sacramento 739 17506 44303 1735 870 65153

middot~~i= )132~563

San Benito 215 491 1404 65 In 23 2175 San Bernardino 0

l7S62 0

San Diego 2227 19747 63744 0 5 85723 887~71 San Francisco 0 2423 44998 2847 In 23 50268 San Joaquin 388 10233 12015 483 140 23259 c~~~ San Luis Obispo 474 12014 13162 0 0 25650 San Mateo 465 11136 23680 2791 In 23 38072 (_ t bull~~~~ Santa Barbara 604 5739 436 2099 2042 10920 bull1111564 Santa Clara 1250 12815 49815 1468 NIA 65348 bull529820 Santa Cruz 294 2764 8544 1191 0 12793 99667 Shasta+ 294 7308 5147 1552 0 14301 Sierra 6 185 230 1410 12 1843 Siskiyou 118 1604 1761 1436 200 5119 Solano+ 188 4330 6694 647 195 12054 Sonoma 819 5535 12280 1023 529 20186

ltrM77 -middot S770 s

Stanislaus 304 5343 18010 439 0 24096 ))49885 Sutter 121 2641 2121 9 118 5010 Tehama 88 1295 936 117 281 2717 Trinity 297 297

bullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot bullbull bullbullbullmiddot 34~183 ygt -middot~=~~~ Tulare 554 7745 9023 661 136 18119 middotbull bullbullmiddotbullmiddotbullbullbull l4l~61S Tuolumne+ 221 l774 1539 390 0 3924 ltbull bullgtbullbull 41~024 Ventura 976 17029 23411 NIA In 23 41416 bullbullbullbullbullbull263~10middot Yolo 187 1333 4993 151 349 7013 Yuba 108 2180 993 146 187 3614

Totals 24417 341285 630114 39987 297796 1333599

)~1~916middot 17~424

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero middot=No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page9

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEG

REAL PROPERTY DATA (See Table 0 for WorkloadStaff Comparisons)

New Construction Transfers JUriSdlctions lotaJ New Construction

Siilile Issuing Building Assessments Discovered Family Total Building Pennits Resulting Without

Transfers Transfers Pennits Received From Pennits Pennits (1) ~2) (4) (5) ~2 (6)

Alameda NIA NIA 18 13653 10008 NIA Alpine NIA NIA 1 104 NIA NIA Amador 1138 7 l497 Butte NIA NIA NIA NIA NIA NIA Calaveras 724 1635 2 1475 739 NIA Colusa 437middot 1030 3 1532 970 206 Contra Costa 19373 19905 15 22521 14107 0 Del Norte 1450 1933 2 956 717 22 El Dorado 6703 16350 3 5073 3126 45 Fresno+ 10752 18524 16 14447 9215 NIA Glenn 733 3 765 Humboldt NIA 3630 8 3736 1691 NIA Imperial 1826 4935 6 3290 3130 100 Inyo NIA 848 2 NIA 345 NIA Kem 10506 9 16123 13633 Kings 1773 2682 NIA NIA 2310 NIA Lake+ NIA 3847 3 26676 NIA NIA Lassen In 2 960 2 1008 528 30 Los Angeles 181713 366222 86 265256 63515 NIA Madera NIA 7840 5 2735 NIA NIA Marin 1144 1335 12 8247 3957 Mariposa+ NIA 1534 NIA 1132 NIA

63 NIA

Mendocino 2000 3400 4 3000 2100 200 Merced In 2 5586 7 NIA 5245 In 5 Modoc 333 1035 2 331 226 52 Mono 2556 1243 Monterey NIA 7175 13 NIA 1851 NIA Napa NIA 3454 5 1674 NIA 50 Nevada 3510 3749 2 3925 2438 100 Orange 48731 53550 32 34502 27922 23 Placer 6131 8276 7 10497 2933 0 Plumas 3404 2 Riverside NIA 60714 25 11523 18395 NIA Sacramento 20857 26779 middot7 23254 17515 250 San Benito NIA 1321 3 815 634 400 San Bernardino San Diego 33258 65759 19 16824 18582 San Francisco 4846 9270 1 21943 NIA NIA San Joaquin 9756 11061 8 14023 4562 2128 San Luis Obispo 4867 8112 8 11235 NIA 107 San Mateo NIA 11726 21 22285 3186 0 Santa Barbara 2300 3700 8 7316 6712 1000 Santa Clara 24760 29200 17 20112 9784 NIA Santa Cruz NIA 4180 5 5211 1543 11 Shasta+ NIA 6314 4 5480 3793 88 Sierra 130 555 1 247 141 21 Siskiyou 966 6446 6 1541 1001 50 Solano+ 8057 8944 8 3910 1597 Sonoma 10 15000 Stanislaus 8039 19002 10 10195 6079 1500 Sutter NIA 2352 3 3208 1354 12 Tehama 2800 4 2640 1850 105 Trinity 228 315 1 520 630 Tulare NIA 9074 9 NIA NIA

290 NIA

Tuolumne+ 1000 1818 2 1776 1369 100 Ventura 13085 13989 11 25683 7897 NIA Yolo 2220 2561 5 5419 3500 50 Yuba NIA 1549 5 2116 1261 27

Totals 420969 865313 478 677674 282091 7030

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 10

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE G(CONTINUED)

REAL PROPERTY DATA (See Table 0 for WorkloadStatT Comparisons)

Miscellaneous Proposition 8 Uruts

tmprovea tmprovea Affected by New Single Multi Misfortune Property Subdivision RoU Family Family Commercial Industrial Rural Others Total Calamity Splits Lots Corrections

Alameda

(7) (8) 92 (10) 11) (12) 13) (142 15) 16)

S981 44S 201 107 32 343 7109 3S 303 2416

(17)

Alpine 4 19 Amador 290 483 893 Butte NIA NIA NIA NIA NIA NIA 8498 NIA NIA NIA NIA Calaveras 42S 33 35 9 201 1786 2489 9 439 77 781 Colusa NIA NIA NIA NIA NIA NIA 314 5 52 97 252 Contra Costa 19Sl8 200 600 so 100 20468 s 412 223S 13827 Del Norte 37 0 1 0 0 11 49 15 332 25 357 El Dorado 18659 0 267 214 374 Fresno+ 3223 202 303 208 1077 2880 7893 NIA 4888 3219 6225 Glenn 800 Humboldt 113 10 19 7 165 18 332 11 312 172 2100 Imperial 56 18 8 2 40 380 504 4 438 897 822 Inyo NIA NIA NIA NIA NIA NIA 865 4 15 35 263 Kem 1222 0 0 0 0 0 1222 2251 3282 7148 Kings Lake+

NIA NIA NIA NIA NIA NIA 12S 5 640 470 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA

477 NIA

Lassen NIA NIA NIA NIA NIA NIA 0 NIA 46 24 NIA Los Angeles 25667 5500 2750 1982 35899 51496 18788 NIA 140088 Madera 9 0 4 1 39 0 53 NIA 1792 588 6409 Marin NIA NIA NIA NIA NIA NIA 12000 58 626 187 684 Mariposa+ 20 20 5 339 87 100 Mendocino 111 0 12 2 20 0 l4S Sl 700 200 1440 Merced 3100 so so In 9 800 0 4000 23 348 805 4900 Modoc NIA NIA NIA NIA NIA NIA 197 31 78 0 3S6 Mono NIA NIA NIA NIA NIA NIA 1427 Monterey NIA NIA NIA NIA NIA NIA 13123 NIA 251 1192 4882 Napa 1071 NIA NIA NIA NIA NIA 1071 l2S 118 2497 Nevada l32S 27 42 13 354 1761 140 302 251 1541 Orange NIA NIA NIA NIA NIA NIA 204820 744 915 2213 5243 Placer 4179 995 S3 89 0 6869 12185 12 2627 1254 5097 Plumas 312 312 15 84 87 432 Riverside 45630 NIA 656 NIA 93 13575 59954 NIA 10005 NIA 24621 Sacramento 67624 491 368 215 S3 1495 70246 122 5430 3688 22770 San Benito NIA NIA NIA NIA NIA NIA 1680 10 98 564 570 San Bernardino San Diego 42975 3670 2502 1483 761 38656 90047 65 11481 13257 32324 San Francisco 23678 3440 96 27 0 l356 28597 319 268 1022 9434 San Joaquin In 8 3380S In 10 271 1023 0 35099 18 739 2059 7604 San Luis Obispo 4700 150 125 15 100 7366 12456 63 1822 708 9929 San Mateo 23769 87 25 22 563 30 24496 224 171 517 2304 Santa Barbara 12300 219 200 100 12819 16 878 1346 2911 Santa Clara 79256 600 1591 1046 60 146 82699 134 813 3388 12505 Santa Cruz 3473 13 572 846 Shasta+ NIA NIA NIA NIA NIA NIA 198 754 1449 NIA NIA Sierra 79 0 0 2 0 0 81 7 19 0 162 Siskiyou 3252 30 187 94 780 Solano+ 16580 132 160 16872 221 1636 24602 Sonoma 2500 Stanislaus 17361 253 263 81 142 2997 21097 0 1644 1521 NIA Sutter 66 59 22 6 181 5 339 24 163 493 248 Tehama 51 8 6 0 25 90 308 223 618 Trinity Tulare

16 23 NA NIA NIA NIA NIA NIA NIA NIA NIA NIA 5400

Tuolwnne+ 150 3 10 0 5 0 168 6 92 68 382 Ventura NIA NIA NIA NIA NIA NIA NIA 3S83 2360 2179 14764 Yolo 3183 26 38 42 26 0 3315 220 112 1548 Yuba

Totals

NIA NIA NIA NIA NIA NIA 329 24 90 403

403771 50423 10140 3798 5506 80249 826147 58080 76710 53948

790

382300

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DAT A ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 11

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

------~--

l 4 A REPORT ON BUDGETS

WORKLOADS AND_

ASSESSMENT APPEALS

ACTIVITIES IN CALIFORNIA

ASSESSORS OFFICES

1993-94

JULY 1995

CALIFORNIA STATE BOARD OF EQUALIZATION

JOHAN lltLEHs HAYWARD FIRsTDISTRICT DEANF ANDAL STOCK10N SECONDDIS1RICT ERNFsTJ DRONENBURGJR SANDIEGO THIRDDISTRICT BRAD SHERMAN Los ANGELFS FoURlH DISTRICT KA1HLEEN CoNNELL SACRAMEN10 STATECON1ROLLER

BURTONW OLIVER ExEclmVEDIRECIOR

A Report on Budgets Workloads and Assessment Appeals Activities in California

Assessors Offices 1993-94

TABLE OF CONTENTS

PAGE

Explanation of Data Contained in Each Table i-xi

TABLE A Budget Data amp Costs of Selected Programs 1-2

TABLE B Budgeted Permanent Positions 3

TABLE C Budgeted Positions Left Permanently Unfilled 4

TABLE D Budgeted Temporary Positions 5

TABLE E Local Roll Value and Statistics 6

TABLE F Distribution of Local Roll by Property Types 7-9

TABLE G Real Property Data 10-11

TABLE H Business Property Data 12

TABLE I Distribution of Assessment Appeals by Property Types (1993-94 Fiscal Year) 13

TABLE J Distribution of Assessment Appeals by Property Types (Previous Fiscal Years) 14

TABLE K Assessment Appeals Activity for the 1993-94 Fiscal Year 15

TABLE L Assessment Appeals Activity - Outstanding Appeals 16

TABLE M Dollar Value of Appealed Property 17

TABLE N Number of Appeals Boards and Hearing Officers 18

TABLE 0 Workload Indicators 19

TABLE P Distribution of Workload Indicators 20

EXPLANATION OF DATA CONTAINED IN EACH TABLE1

The purpose of this report is to supply data that is useful for comparing the operations of an assessors office with those of other county assessors Two possible uses for the data contained in this report are for managementstaff planning and budget-development procedures

This data was compiled by the Boards Assessment Standards Division from a questionnaire sent to all assessors Please note that the figures and totals may be incomplete in that they represent a compa~on of furnished data only Any questions you have concerning this report should be directed to the Real Property Technical Services Section at (916) 445-4982 Any 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 reports2 Please note that neither this years report nor any of the previous reports include current 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 errors so we believe the statewide data and trends over the years are reasonably accurate unless otherwise noted

TABLE A BUDGET DATA amp COSTS OF SELECTED PROGRAMS

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 setvices from other departments (eg janitorial data processing) other costs services to other departments map sales and other income (eg sale of data fee for appraisal copies fee for on-line access to assessors information) 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 New for 1993-94 are the data processing costs (cost of setvices provided by other county departments and cost of services implemented internally) and a comparison of the change in gross budgets from 1991-92 to 1992-93 and 1992-93 to 1993-94

As illustrated below over the past ten years the statewide totals indicate that gross budgets have been gradually increasing each year until this year The 1993-94 statewide gross budget is 6 percent less than the 1992-93 figure

1 For combined functions the data used represent only those related to the function of the assessor as furnished by

them 2 All data referenced and contained in the charts were collected from previous issues ofA Report on Budgets Workloads and Assessments Appeals Activities in California Assessors Offices

Gross Budget

Year

These data may be calculated with other data in this report to indicate the cost per staff or cost per roll unit for example ofan assessors office

Notes Column 4 Gross Budget is the sum of Columns I through 3 Many assessors offices have other sources of income These sources have been divided into three categories services to other county departments (column 5) map sales (column 6) and other income (column 7) Deducting the amounts entered in columns 5 6 and 7 from the gross budget (column 4) yields the net budget (column 8) If the assessors office does not have other sources of income then the gross budget (column 4) will equal the net budget (column 8)

Columns 9 through 13 compare the 1993-94 net budget to the net budgets from 1991-92 and 1992-93 fiscal years and indicate the annual percentage change Columns 14 through 16 separately identify special interest items Column 14 is the amount of the net budget attributable to the exemption program Column 15 is the data processing costs provided by county departments other than the assessors office Column 16 is the data processing costs of services implemented internally by the assessors office

TABLE B BUDGETED PERMANENT POSffiONS

This table provides data on the staffing levels of the county assessors offices This table divides budgeted and funded permanent positions into six categories assessor and managers real property appraisers business property appraisers cadastral draftspersons other technicalprofessional (eg computer specialists) and clerical New for this year are columns comparing the change in total staff from 1991-92 to 1992-93 and 1992-93 to 1993-94

Statewide the assessors staffing levels peaked in 1991-92 declined in 1992-93 and further declined in 1993-94 The following chart indicates the trend in staffing levels over the past 10 years

11

Staffing Levels 6000

tmiddotmiddotbullmiddotmiddotmiddotmiddotmiddotmiddotgtgtmiddoto-middotmiddotmiddotmiddotmiddotmiddot-middotmiddot

0

~ Iii

5 500

5000

4500

111111111111111111111111114000 ~ U) mco -

Year

These data may be used in conjunction with the data in the other tables to the measure efficiency and productivity of an assessors office In Tables 0 and P we analyzed the workload with data in this table to develop workload indicators

Notes Positions are given in tenns ofperson years Columns 8 through 11 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 for in this section they are included in Table D

TABLE C BUDGETED POSffiONS LEFT PERMANENTLY UNFILLED

This table provides data on unfilled positions that are not temporarily vacant These positions are authorized but not funded Also included in these numbers are positions that are chronically vacant such as specialist positions that are difficult to fill This table separates the data into the same six categories as Table B (assessors and other managers real property appraisers business property auditor-appraisers draftingmapping other technicaVprofessional and clerical) PLEASE NOTE THAT nns MAY BE THE LAST YEAR THAT WE WILL COLLECT AND REPORT THIS DATA

Over the past five years the statewide total has been gradually increasing indicating that more and more ofthe authorized positions are going unfilled due to budgeting problems The 1993-94 statewide total is 3 8 percent above the 1992-93 statewide total as shown by the following chart

m

300 c 0 250ie 200 0 150A

0 - 100 ci 50

Positions Left Pennanently Unfilled

z 0 ~ amp() in comco -mco

Year

This table may be used together with Tables ~ B and D to analyze the staffing trends As budgets and staffdecreased the number ofpositions left permanently unfilled increased

TABLED BUDGETED TEMPORARY POSIDONS

This table provides data on the budgeted temporary positions by staffing level This table divides the data into five categories (real property appraisers business property auditor-appraisers draftingmapping other technical professional clerical) Positions are given in terms of person years This is new for 1993-94 previously we asked for this data in terms ofperson hours

The number oftemporary positions decreased in 1993-94 by more than 50 percent from 1992-93 To compare the 1993-94 data with those provided in previous years we needed to convert the previous years data from person-hours to person years The following chart shows the trend for the last ten years

Budgeted Temporary Positions 200

c 8 middot

150

0 A - 100

0

ci 50z

0 ~ amp()m-co ~ agt

Ogt -co_N8 -Ogt

Year

These data and the data in Table B make up the total staffing level of an assessors office The total staffing level is used in conjunction with the data in the other tables middotto measure efficiency and productivity of an assessors office In Tables 0 and P we analyzed the workload with data in this table to compare workload indicators

lV

TABLE E LOCAL ROLL VALUE AND STATISTICS

This table provides the total value of the secured and unsecured rolls It also lists the total number of units (assessments that result in a single tax bill) on the secured roll the unsecured roll and the supplemental roll

The statewide total roll value increased steadily until 1992-93 as illustrated below The 1993-94 indicated total roll value dropped as did the number of roll units However we did not receive information from San Bernardino County for this table for middot 1993-94 We estimate that with San Bernardino County the roll values would have increased by I percent and the roll units would have increased by 3 percent

Local Roll Value

8shyen -en

I

-Ng en-Year

This table 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

Notes These figures are furnished by the counties in some cases they do not agree with the totals indicated in Table F

TABLE F DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

This table provides data on the distribution of the secured and unsecured rolls by property types 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 five categories aircraft boats personalty and fixtures unsecured possessory interests and other unsecured

v

Distribution of Local Roll

1 13 0 Secured Residential 3

II Secured Rural 4

O Secured Commercial 5 Iii Secured Miscellaneous

bull Secured Industrial

mn Unsecured

These data may be used in analyzing the workload of an assessors office and comparing it to like counties The data also may be used to show the work distribution (eg ratio of residential to commercial units ratio ofsecured units to business property assessments)

Notes Column 27 Grand Total Local Roll is the sum ofColumn 20 (Total Secured Roll) and Column 26 (Total Unsecured Roll) These figures are furnished by the counties in some cases the totals do not agree with Table E

TABLEG REALPROPERTYDATA

For purposes of this report we divided the workload of an assessors office by real property and business property Table G provides data on the real property workload The business property workload is contained in Table H Another workload item that affects both real and business property is assessment appeals and that information is contained in Tables I and J The data contained in this table and the relevant appeals data in Tables I and J comprise the real property workload of an assessors office In Tables 0 and P we analyzed both the real property and the business property workload by the staffing levels indicated in Table B

Included in the real property workload are transfers new construction Proposition 8 reductions (properties where the current market value has fallen below the factored base year value) misfortunecalamity property splits new subdivision lots and roll corrections Please note that these data do not represent the entire real property workload of an assessors office In addition some data that we did requested were not available in certain counties The categories that are new for the 1993shy94 report are Proposition 8 Units Affected by MisfortuneCalamity and Roll Corrections

V1

Statewide the total number of transfers (Column 2) and number of new assessments from new construction (Columns -5 and 6) indicates a decrease from 1992-93 by 4 However the 1993-94 totals do not include data from San Bernardino County We estimate that the total number oftransfers and new construction statewide increased by 2 as opposed to the indicated 4 decrease This followed a sharp 25 decrease for 1992-93 in the total number of transfers and number of new assessments from new construction The chart below illustrates the trend in transfers and new construction in the last ten years These figures provide one indicator that Californias real estate activity continued to be weak in 1993-94 However from the continuing decline in Californias real estate values we have sunnised that this has resulted in an increase in the Proposition 8 workload In addition during the 1993-94 fiscal year California experienced two Governor-declared disasters which affected six counties - Thus any decreases in workload from transfers and new construction as compared to 1991 and earlier was offset by increases in workload from Proposition 8 and disaster relief

Total Number of Transfers and New Construction

Year

Notes Columns 7 through 13 list the number of units which have had their values reduced to the current market value Column 14 lists the number of units that have been affected by a misfortune or calamity and have had their taxable values reduced under Revenue and Taxation Code Sections 170 or 5l(c)

TABLE H BUSINESS PROPERTY DATA (INCLUDING AGRICULTURAL BUSINESSES)

This table provides data used to determine the business property workload of an assessors office Items affecting the business property workload include boats aircraft direct billing assessments property statement assessments field appraisals and mandatory audits In addition to the number of total mandatory audits for 1993-94 we collected data on the number of mandatory audits completed and the number ofmandatory audits waived

vu

Statewide the total number ofbusiness property assessments (column 7) decreased 19 from 1992shy93 (Adjusted for San Bernardino County we estimate a growth of 17) In addition the number of total mandatory audits decreased 136 from 1992-93 These figures also indicate that Californias economy continued to be sluggish during 199394 The chart below illustrates the decline in the number ofbusiness property assessments since 1987-88

Trend in Business Assessments

Year

Another workload item appeals ofbusiness property assessments is contained in Column 5 ofTables I and J The data contained in this table and the relevant appeals data in Tables I and J comprise the business property workload of an assessors office In Tables 0 and P we analyzed the business property workload by the auditor staffing levels contained in Table B

Notes Column 1 includes only boats that are assessed boats with a value of under $400 that are not assessed are excluded Column 2 omits exempt historical aircraft In Column 4 a field appraisal is defined as an appraisal that was done at the place ofbusiness and was not assessed by either a property statement or direct billing Column 7 is the sum ofColunms 1 through 6 Vessel Property Statements (Column 8) are mailed out on boats that are valued over $30000 Column 10 provides the number of mandatory audits completed during the 1993-94 fiscal year

TABLES I amp J DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPE

These tables indicate the number of appeals filed among various property types The total number of appeals filed is sorted by residential commercial industrial rural business property and other appeals filed Please note that the number 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 types is new for this year the total appeals filed can be compared to previous years

As depicted by the chart below the total number of appeals filed stayed relatively the same between 1987-88 and 1990-91 with a slight increase in 1990-91 In 1991-92 and 1992-93 the total number of

Vl1l

appeals filed increased noticeably However in 1993-94 the total number of appeals filed increased dramatically by 51 percent over 1992-93

cu ll cu

g E = z

200000 180000 160000140000 12000010000080000 60000

Total Number of Appeals Filed

40000 20000

0 Ugt U) co ~ co Ogt -

co ah co Ogt -

co Cljgt ~ ~ co Ogt ~ co co Ogt Ogt m Ogt - - ~

Ogt-Year

The data contained in Tables B G H I and J were analyzed in Tables 0 and P to provide workload indicators ofthe assessors workloads

Notes Table I indicates the number of appeals filed for the 1993-94 fiscal year (filing period July 2 to September 15 1993) Table J indicates the number ofappeals outstanding as ofJuly 1 1993-appeals that were filed for previous fiscal years but had not yet been heard

TABLES K amp L ASSESSMENT APPEAL ACTIVITY

These tables provide data on what action was taken on assessment appeals during the 1993-94 fiscal year Table K indicates the assessment appeal activity that occurred during the 1993-94 fiscal year on appeals that were filed for the 1993-94 fiscal year Table L indicates the assessment appeal activity that occurred during the 1993-94 fiscal year on the appeals that were filed for previous fiscal years and carried over to 1993-94 The number of appeals resolved is separated into seven categories appeals withdrawn no show (taxpayers 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 1993-94 fiscal year but also the workload that is carried over to the next fiscal year As this format is new for 1993-94 we have no comparisons to make from previous fiscal years

Notes Total number of appeals filed (Column 1) is taken from data in Column 7 of Tables I and J Column 9 is the sum ofColumns 2 through 8 Column 10 is Column 9 subtracted from Column 1

IX

TABLE M DOLLAR VALUE OF APPEALED PROPERTY

This table provides data on the fiscal impact of assessment appeal decisions on the 601 roll and the supplemental roll As this format is new for 1993-94 we have no comparisons to make from previous fiscal years

Statewide decisions made during 1993-94 reduced the regular county rolls for various years by $17772372010 and the supplemental rolls for various years by $199711789 In total the counties lost approximately $180 million in tax dollars

Notes Columns 1 and 4 contain the roll values of all appealed properties prior to appeal Columns 2 and 5 contain the roll values ofthe appealed properties after the appeal decision The net adjustment to each roll is indicated in columns 3 and 6 PLEASE NOTE THAT TIIlS MAY BE THE LAST YEAR THAT WE WILL COLLECT AND REPORT nns DATA

TABLE N NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

This table provides data on the number of boards or hearing officers for each county which hear property tax appeals To handle the increase in property tax appeals for 1993-94 the most notable changes occurred in the County of Los Angeles and the City and County of San Francisco Los Angeles County increased the number ofassessment appeals boards from 3 to 5 (the maximum allowed under current law) and hearing officers from 10 to 21 San Francisco City and County added a second assessment appeals board and five hearing officers

Notes Column I indicates if thecounty board of supetvisors sits as the county board ofequalization column 2 lists the number ofassessment appeals boards~ and column 3 lists the number hearing officers appointed by and separate from the assessment appeals board

TABLE 0 WORKLOAD INDICATORS

This table provides some workload indicators of an assessors office The workload data from Tables G H I and J when used in conjunction with the data on staffing levels in Table B provide various indicators ofthe efficiency of the assessors office However please note that the data we requested in our questionnaire may not represent the entire workload of an assessors office In addition 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 offurnished data only

Notes Column 1 number of real property units worked is the sum of the total transfers (Table G column 2) new assessments resulting from pennits (Table G column 5) construction discovered without permits (Table G column 6) total Proposition 8 (Table G column 13) units affected by misfortune or calamity (Table G column 14) property splits (Table G column 15) new subdivision lots (Table G column 16) roll corrections (Table G column 17) and assessment appeals (Tables I

x

and J column 7 minus column 5) Column 2 the number of appraisers is the sum of real property appraisers from Budgeted Permanent Positions (Table B Column 2) and Budgeted Temporary Positions (Table D Column 1) The number of units worked (column 1) divided by number of appraisers (column 2) equals the number ofunits worked per appraiser (column 3)

Column 4 the number ofunsecured units worked is the sum of the total business property assessments (Table H column 7) the mandatory audits complete (Table H column IO) and the number ofbusiness property appeals filed (Tables I and J column 5) Column 5 the number of appraisers is the sum of auditor-appraisers from Budgeted Permanent Positions (Table B Column 3) and Budgeted Temporary Positions (Table D Column 2) Column 6 the number of unsecured units worked per auditorshyappraiser is column 4 divided by column 5 the number ofauditor- appraisers

Column 7 is the number of property splits (Table G column 15) divided by the number of drafting personnel (Table B column 4) Column 8 is the number ofnew subdivision lots (Table G column 16) divided by the number ofdrafting personnel (Table B column 4)

TABLEP DISTRIBUTION OF WORKLOAD INDICATORS

In this table the workload indicatorsmiddot provided by Table 0 are sorted in descending order by the number of upits worked Please note that the data we requested in our questionnaire does not represent the entire workload ofan assessors office

The statewide average number of units worked per appraiser is 186772 Fifteen counties out of 58 are above the statewide average The statewide average number of unsecured units worked per auditor-appraiser is 293136 Thirty-two counties are above the unsecured statewide average However please note that not all counties reported in identical units we will further define the data requested to avoid this in the future In addition 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

Notes Please see the Table 0 Notes above for a description ofunit worked

X1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Cost of Other Income Salaries Services services

and From Other Other Gross to Other Map Net Wages Depts Costs Budget Depts Sales Other Budget

Alameda

(1) (2) (3) (4) (5) (6) (7) (8)

$8002636 $899469 $309244 $9211349 $359 $71424 $3273103 $5866463 Alpine 88165 0 16966 105131 0 NIA NIA 105131 Amador 433730 5677 28050 467457 0 0 0 467457 Butte 1541969 0 379060 1921029 0 0 0 1921029 Calaveras Colusa

645122 185361 29083 859566 0 945 0 442117 0 46275 488392 NIA NIA NIA

858621 488392

Contra Costa 6692131 587536 323099 7602766 30033 44285 551272 6977176 Del Norte 373619 0 33707 407326 0 0 0 407326 El Dorado 1988712 251391 160701 2400804 450 0 106469 2293885 Fresno+ 5281193 394704 344225 6020122 116047 30000 1593950 4280125 Glenn 357773 0 74128 431901 0 0 2500 429401 Humboldt 1036197 60850 168584 1265631 NIA 19569 264635 981427 Imperial 751525 0 286026 1037551 0 7715 12744 1017092 Inyo 574662 0 61213 635875 0 1523 2523 631829 Kem 5343694 1189484 321391 6854569 3261 19883 1014292 5817133 Kings 778821 190276 3050 972147 0 4000 480756 487391 Lake+ Lassen

843425 14228 25870 883523 5380 8972 111530 257303 NIA 90425 347728 NIA 5100 NA

757641 342628

Los Angeles Madera

71414000 17409000 2818000 91641000 581000 122000 4878000 886434 NIA 49780 936214 NIA 6910 1500

86060~000 927804

Marin 3380647 40180 125447 3546274 NIA 15000 672474 2858800 Mariposa+ 428329 0 28100 456429 0 6000 0 450429 Mendocino 858540 0 50390 908930 0 50500 0 858430 Merced 1491723 278918 1780 1772421 In 7 21307 1751114 Modoc 263198 0 15850 279048 14000 In 7 6624 258424 Mono 333900 0 105800 439700 0 1124 0 438576 Monterey 2220043 534163 148745 2902951 0 In 7 4000 2898951 Napa 883761 47000 40672 971433 0 6000 142019 823414 Nevada 1299743 201044 84497 l585284 0 3022 10449 l571813 Orange 12322969 1928993 3351641 17603603 NIA 79375 1558504 15965724 Placer 2845037 55795 287094 3187926 776074 19957 2391895

Plumas 390911 0 24800 415711 0 0 26529 389182 Riverside 7850125 1647995 385197 9883317 575 4996253 4886489 Sacramento 7919132 202503 1254839 9376474 0 35892 3647263 5693319 San Benito 405459 0 30860 436319 0 3500 168600 264219 San Bernardino 6853076 657112 414992 7925180 0 113400 1459500 6352280 San Diego 12189142 502559 12691701 NIA 55600 5111321 7524780 San Francisco 4182676 256495 l621266 6060437 0 0 20430 6040007 San Joaquin 3753123 80791 446535 4280449 9037 16887 30612 4223913 San Luis Obispo 2783845 0 303007 3086852 0 8250 11750 3066852 San Mateo 6125081 1077080 5568 7207729 0 12518 21493 71_73718 Santa Barbara 3046015 258569 375509 3680093 0 14131 793036 2872926 Santa Clara 13282049 199864 866095 14348008 0 15000 211000 14122008 Santa Cruz 1500622 424464 1925086 51605 1873481 Shasta+ 1913341 153200 90832 2157373 25643 13423 412503 1705804 Sierra 244845 0 14245 259090 0 3500 0 255590 Siskiyou Solano+

836746 40875 69346 946967 0 6023 0 1704755 402729 157984 2265468 182320 25662 3501

940944 2053985

Sonoma 3455405 406249 512392 4374046 0 43947 68570 4261529 Stanislaus Sutter

2655463 409816 97865 3163144 33505 557454 614654 129896 78404 822954 850 NIA 25108

2572185 796996

Tehama 481714 177432 659146 0 In 7 5657 653489 Trinity 325398 18240 18023 361661 175 2223 359263 Tulare 2181143 440986 220236 2842365 0 4000 99812 2738553 Tuolumne+ 649974 0 69317 719291 0 2680 9658 706953 Ventura 5456600 l315600 0 6772200 0 16000 2353400 4402800 Yolo 1031339 21311 77282 l129932 15364 523344 591224 Yuba

Totals

572992 41170 614162 4000 112306 31523 466333

$226466 7 43 $31993380 $18089112 $276549235 $1748629 $1057733 $35368530 $238374343

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A (CONTINUED)

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Exemption Data Processing Costs oo Program Provided

1991-92 1992-93 Change 1993-94 Change Costs by Other Services Gross Gross from Gross from Included County Implemented

Budget Budget 1991-92 Budget 1992-93 in Budget Depts Internally (9) (10) (11) (12) (13) (14) (15) (16)

Alameda $9619703 $9606324 0 $9211319 -4 $401473 $606471 Alpinebull 95804 105131 10 NIA Amador Butte Calaveras

518177 481798 -7 467457 -3 2070399 2210345 7 1921029 middot13 NIA NIA NIA

747186 840009 12 859566 2 NIA NIA Colusa 462310 518594 12 488392 -6 NIA NIA Contra Costa Del Norte

8040475 7924125 -1 7602766 -4 300578 562429 $329160 383249 362562 middot5 407326 12 NIA NIA NIA

El Dorado 2597082 2575313 -1 2400804 -7 59313 251391 Fresno+ 5925225 6196012 5 6020122 -3 192468 394704 75000 Glenn 491746 434554 -12 431901 -1 oo Humboldt 1315479 1253327 -5 1265631 I oo NIA 60850 NIA Imperial Inyo

952311 1043027 10 1037551 -1 oo 601018 607394 l oo 635875 5 NIA NIA NIA

Kem 6358167 6750150 6 6854569 2 51083 Kings Lake-r

1001076 1069396 7 972147 -9 147513 42763 942674 912024 -3 883523 -3 NIA NIA NIA

Lassen 414928 412201 -1 347728 -16 NIA NIA NIA Los Angeles Madera Marin Mariposa+

97832000 102497000 5 91641000 -11 2350196 5856000 936214 NIA NIA NIA

3642145 3856848 6 3546274 -8 NIA NIA NIA 429392 429392 0 456429 6 NIA NA NIA

Mendocino 991021 929293 -6 908930 -2 0 0 0 Merced Modoc

1930281 1809541 -6 1772421 -2 NIA 173508 NIA 244207 266322 9 279048 5 NIA NIA NIA

Mono 459437 428500 -7 439700 3 NIA NIA 8450 Monterey 2596790 2911474 12 2902951 0 NIA 523876 3125 Napa Nevada

1049866 997550 -5 971433 -3 20000 47000 0 1652783 1705097 3 1585284 -7 NIA NIA NIA

Orange 17224157 16790408 -3 17603603 5 449550 1904781 1021673 Placer Plumas

3138402 3253385 4 3187926 -2 138289 0 0 (j 467205 467205 0 415711 -11 0 0

Riverside 9994242 9994242 0 9883317 -1 NIA 1103793 NIA Sacramento San Benito San Bernardino

10073585 9742577 -3 9376474 -4 294231 198004 445154 519999 484206 -7 436319 -10 NIA NIA NIA

9105237 8723762 -4 7925180 -9 NIA 456517 131482 San Diego 13658809 13326996 -2 12691701 -5 237730 869375 San Francisco 6069497 6438527 6 6060437 -6 0 217898 0 San Joaquin San Luis Obispo

4295303 4514579 5 4280449 -5 NA 80791 NIA 3348564 3245942 -3 3086852 -5 36147 346924 NIA

San Mateo 8099812 7542660 -7 7207729 -4 190787 577898 Santa Barbara 3398846 3401971 0 3680093 8 0 190964 192191 Santa Dara 14954687 14837917 -1 14348008 -3 646169 199864 849266 Santa Cruz 2270994 2160688 -5 1925086 -11 254072 Shasta+ 2032899 1923424 -5 2157373 12 NIA 66085 0 Sierra 259305 266348 3 259090 -3 3000 0 0 Siskiyou 975400 1085556 11 946967 -13 40875 0 Solano+ 2226325 2226325 0 2265468 2 NIA 274804 Sonoma 4071393 4419001 9 4374046 -1 406249 175000 Stanislaus 3815828 3795457 -1 3163144 -17 326500 Sutter 838211 940458 12 822954 -12 103227 0 Tehama 744336 731814 -2 659146 -10 0 0 0 Trinity Tulare

359946 361661 0 2503000 2377292 -5 2842365 20 NIA 329289 NIA

Tuolwtme+ 751368 763890 2 719291 -6 0 0 0 Ventura 6420400 6123200 -5 6772200 11 0 736400 Yolo Yuba

Totals

1199534 1212371 1 1129932 -7 26711 2940 568075 614162 8 614162 0 NIA NIA NIA

$286 750290 $290899327 1 $276082413 -5 $5397725 $15840313 $4743943

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page2

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETED PERMANENT POSITIONS (In Person Years)

oo Oo

Certified Alfjdegen Change Assessor Reil usiriess Cadastral Other 1993-94 1992-93 From 1991-92

Change From

amp Other Property Property Drafts- TechnicaV All Total Total 1992-93 Total 1991-92

Alameda

Managers Appraisers Appraisers persons Professional Clerical Staff Staff to 93-94 Staff (1) (2) (3) (4) (6) Q) (82 (9) (10) ~

to 92-93 (11)

IO 53 27 7 12 67 176 183 -4 18641 -2 Alpine 1 0 0 0 1 0 2 2 0 2 0 Amador 2 3 1 05 0 35 10 105 -5 105 0 Butte 2 14 1 3 0 18 38 49 -22 49 0 Calaveras 3 5 05 2 0 5 15S 16 -3 17 -6 Colusa 1 3 1 1 4 0 10 10 0 11 -9 Contra Costa 7 52 12 5 4 46 126 128 -2 138 -7 Del Norte 3 2 1 05 05 2 9 8 13 9 -11 El Dorado 3 17 2 3 1 21 47 54 -13 54 0 Fresno+ 4 42 14 8 5 57 130 130 0 130 0 Glenn 1 5 5 11 11 0 12 -8 Hwnboldt 3 10 3 1 4 10 31 33 -6 33 0 Imperial 2 8 3 2 0 8 23 23 0 23 0 Inyo 2 3 1 1 0 5 12 12 0 12 0 Kem 6 38 14 5 2 34 99 103 -4 115 -10 Kings 2 7 2 l 0 7 19 20 -5 21 -5 Lake+ 2 8 2 1 2 6 21 224 -6 244 -8 Lassen 2 3 0 1 1 05 7S 10 -25 10 0 Los Angeles 53 357 139 47 155 744 1495 1682 0 1700 0 Madera 3 14 2 3 IO 32 28 14 25 12 Marin 3 26 4 2 12 1 48 795 -40 83 -4 Mariposa+ 1 4 1 1 0 4 11 11 0 11 0 Mendocino 3 8 2 1 1 6 21 2117 -1 25S -17 Merced 5 10 4 1 2 11 33 35 -6 40 -13 Modoc 2 2 1 1 0 2 8 8 0 8 0 Mono 1 7 1 1 0 3 13 13 0 13 0 Monterey 4 18 7 2 2 17 so 51 -2 52 -2 Napa 3 7 3 2 0 75 22S 23 -2 24 -4 Nevada 3 95 l 3 1 125 30 36 -17 36 0 Orange 7 75 56 16 15 168 337 337 0 337 0 Placer 5 21 4 4 8 23 65 65 0 65 0 Plumas 1 0 1 1 1 3 7 10 -30 11 -9dego Riverside 11 62 10 16 23 42 164 183 -10 183 0 Sacramento 7 61 20 6 3 50 147 156 -6 158 -1 San Benito 1 4 1 0 0 4 10 11 -9dego 13S -19 San Bernardino 10 53 10 6 36 50 165 189 -13 195 -3 San Diego 11 69 30 26 365 1065 279 304 -8 302 1 San Francisco 7 29 25 1 0 35 97 110 -12 116 -5 San Joaquin 11 21 7 s 11 23 78 81 -4 88 -8 San Luis Obispo 3 265 4 2 12S 19 67 735 -9dego 765 -4 San Mateo 4 42 15 3 4 38 106 113 -6 118 -4 Santa Barbara 7 23 5 3 5 18 61 60 2 62 -3 Santa Clara 11 76 44 8 11 100 250 253 -1 268 -6 Santa Cnaz 6 11 3 22 3 118 37 383 -3 413 -7 Shasta+ 3 15 5 32 2 12 402 402 0 412 -2 Sierra 1 18 0 02 0 17 47 503 -7 57 -12 Siskiyou 3 6 1 3 0 8 21 22 -5 24 -8 Solano+ 4 14 5 4 5 13 45 44 2 40 10 Sonoma 4 22 7 6 2 25 66 71 -7 74 -4 Stanislaus 3 27 6 2 1 16 55 65 -15 67 -3 Sutter 2 s 3 1 0 95 205 205 0 18 14 Tehama 3 4 1 1 0 9 18 20 -10 21 -5 Trinity 1 3 1 1 0 3 9 9 0 9 0 Tulare 2 23 7 3 8 10 53 54 -2 60 -10 Tuolumne+ 3 5 1 1 0 4 14 16 -13 16 0 Ventura 6 40 11 14 7 35 113 129 -12 139 -7 Yolo 3 6 2 1 0 12 24 26 -8 27 -4 Yuba

Totals

3 4 2 1 0 55 155 155 0 155 0

2800 14848 5365 2466 403S 19680 49194 53336 -8 54665 -2

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page3

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEC

BUDGETED POSITIONS LEFT PERMANENTLY UNFILLED

Business Assessors Real Property Other amp Other Property Auditor- Drafting TechnicaV

Managers Appraisers Appraisers Mapping Professional Clerical Total (1) (2) (3) (4) (5) (6) (8)

Alameda 0 0 0 0 0 2 2 Alpine 0 Amador 0 Butte 2 21 3 3 0 20 49 Calaveras 0 Colusa 0 1 0 0 0 0 1 Contra Costa 0 0 0 0 0 0 0 Del Norte 0 0 0 0 0 0 0 El Dorado 0 Fresno+ 0 0 0 0 0 0 0 Glenn 0 Humboldt 0 Imperial 0 Inyo 0 Kem 0 0 0 0 0 0 0 Kings 0 0 0 0 0 0 0 Lake+ 0 Lassen 0 0 0 0 0 0 0 Los Angeles 0 16 6 4 26 0 52 Madera 0 Marin 0 0 0 0 0 0 0 Mariposa+ 0 Mendocino 0 I 0 0 0 05 15 Merced 0 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 0 Napa 0 Nevada 0 Orange 0 0 6 3 11 21 Placer 0 0 0 0 3 4 Plumas 0 Riverside 0 13 7 11 11 26 68 Sacramento 0 5 2 I 0 2 10 San Benito 0 0 0 0 0 0 0 San Bernardino 0 San Diego 0 4 0 1 5 12 22 San Francisco 0 0 0 0 0 0 0 San Joaquin 0 0 0 0 1 0 1 San Luis Obispo I 0 0 0 0 2 3 San Mateo 0 Santa Barbara 0 Santa Clara 0 0 0 0 0 0 0 Santa Cnaz 1 2 1 0 0 0 4 Shasta+ 0 Sierra 0 0 0 0 0 1 Siskiyou 0 Solano+ 0 Sonoma 1 0 0 0 0 0 1 Stanislaus 0 3 2 0 1 I 7 Sutter 0 0 0 0 0 0 0 Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 1 Yolo 0 Yuba

Totals

0 0 0 0 0 0 0

6 66 27 23 46 805 2485

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page4

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETEDTElIPORARYPOSITIONS (In Penon Yean)

Business Property Other

Real Property Auditor- Drafting Technical Appraisen Appraisen Mapping Professional Clerical Total

1~ (22 (3) (42 (S) (6)

Alameda 0 0 0 0 077 077 Alpine 0 Amador 0 Butte 0 Calaveras 0 Colusa 0 0 0 0 0 0 Contra Costa 03 0 0 0 22 25 Del Norte 0 0 0 0 0 0 El Dorado 0 017 0 0 0 017 Fresno+ 0 0 0 0 5 5 Glenn 0 Humboldt 0 0 0 0 07 07 Imperial 0 0 0 0 007 0o7 Inyo 0 0 0 0 l 1 Kem 0 0 0 0 0 0 Kings 0 0 0 0 0 0 Lake+ 0 Lassen 0 Los Angeles 0 0 0 0 6 6 Madera 0 Marin NIA NIA NIA NIA NIA NIA Mariposa+ 0 Mendocino 05 0 0 0 0 05 Merced 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 Napa 0 Nevada 05 0 0 0 05 1 Orange 0 Placer 0 0 0 0 0 0 Plwnas 0 0 0 0 0 0 Riverside 0 0 0 0 44 44 Sacramento 0 0 0 0 03 03 San Benito 0 0 0 0 0 0 San Bernardino 0 San Diego 0 0 0 0 0 0 San Francisco 0 1 0 0 1 2 San Joaquin 0 0 0 11 26 37 San Luis Obispo 0 0 0 0 0 0 San Mateo 0 0 0 0 232 232 Santa Barbara 0 05 0 0 0 05 Santa Clara 0 0 0 0 125 125 Santa Cruz 0 Shasta+ 0 Sierra 0 0 0 0 0 0 Siskiyou 0 0 0 0 029 029 Solano+ 0 Sonoma 0 0 0 0 0 0 Stanislaus 0 0 0 0 05 05 Sutter 0 1 0 0 0 I Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 0 Yolo 0 Yuba 0 0 0 0 0 0

Totals 13 267 0 11 4015 4522

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 5

TABLE E

LOCAL ROLL VALUE AND STATISTICS

Supplemental Secured Roll Unsecured Roll Assessments

Full Value Full Value Roh in OOOs in OOOs Units

(1) (2) (7)

Alameda Alpine

69876702 $6279672 $76156374 175509

NIA NIA

Amador Butte

1694934 69279 1764213 7522402 425362 7947764

2040 NIA

Calaveras Colusa

2225898 44544 2270442 1191592 81146 1272738

2994 NIA

Contra Costa 60742957 2929323 63672280 31562 Del Norte 756106 42047 798153 1201 El Dorado 8739237 262588 9001825 8731 Fresno+ 24803899 1784201 26588100 36538 Glenn 1151858 61216 1213074 Humboldt 4554148 400446 4954594 5217 Imperial 4502710 638597 5141307 4681 Inyo 2216274 39899 2256173 1168 Kem 28598638 1752763 30351401 32546 Kings Lake+

3294572 145102 3439674 2724586 354841 3079427

5006 NIA

middotLassen 997648 116719 1114367 1738 Los Angeles 448017 057 29620587 477637644 NIA Madera 4152974 168117 4321091 6000 Marin Mariposa+

19793909 829352 20623261 ) 762656 88198 850854 lt

8621 1260

Mendocino 3907813 174878 4082691 4800 Merced 6950585 377894 7328479 NIA Modoc 456736 19776 476512 972 Mono 1514187 242902 1757089 Monterey 17744155 937788 18681943 123263 Napa 8442696 390162 8832858 NIA Nevada 5733915 187550 5921465 3919 Orange 171621293 12592016 184213309 138331 Placer 14245098 513741 14758839 16942 Plumas 1359550 54J75 1413725 1962 Riverside 71072213 2662051 73734264 88802 Sacramento 50029637 3248248 53277 885 42363 San Benito 2118700 86500 2205200 bull 1068 San Bernardino San Diego San Francisco

137231657 7165497 144397 l 54 52328232 5405549 57733781 lt 74026

9618 San Joaquin 20535238 1450121 21985359 13144 San lAais Obispo 12871435 470309 13341744 9018 San Mateo Santa Barbara

48314918 7163069 55477987 22737184 1773792 24510976 lt

11787 10895

Santa Clara 98560237 12043747 110603984 9421 Santa Cruz 13310232 621184 13931416 Shasta+ 6506812 472481 6979293 8497 Sierra 244716 39788 284504 ) 554 Siskiyou 1731219 174001 1905220 2071 Solano+ 17181898 751058 17932956 8506 Sonoma 26052000 l133000 27185000 middotmiddotbull Stanislaus 16242919 823489 17066408 19937 Sutter 3184900 245470 3430370 bull 3941 Tehama 1843938 82240 1926178 3433 Trinity 584432 1473 Tulare Tuolumne+

10459728 511333 10971061 2812488 119953 2932441 lt

16378 2407

Ventura 40178829 2461980 42640809 NIA Yolo 6792150 486985 7279135 5048 Yuba

Totals

1701547 129430 1830977 2362

$1594339612 $111146156 $1706245709 784241

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

Page6

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEF

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Residential Industrial SmgJe Manushy MUiti- Commercial

Family factured Family Vacant Vacant Vacant Residence Homes Residence Land Total Improved Land Total Improved Land Total

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Alameda Alpinebull

302973 686 33446 12970 350075 15262 1624 16886 6382 NIA middot NIA NIA NIA 0 NIA NIA 0 NIA

1844 NIA

8226 0

Amador Butte

10548 753 267 5734 17302 591 160 751 44 NIA NIA NIA NIA 0 NIA NIA 0 NIA

34 NIA

78 0

Calaveras Colusa

12990 In 1 1874 9801 24665 628 337 965 36 NIA NIA NIA NIA 0 NIA NIA 0 NIA

63 NIA

99 0

Contra Costa 253053 middot l327 7477 13491 275348 7971 1090 9061 2204 797 3001 Del Norte 5104 2258 336 4753 12451 488 182 670 39 6 45 El Dorado 38789 2280 1951 13698 56718 1752 544 2296 278 339 617 Fresno+ 148979 5086 5632 18954 178651 9152 1664 10816 3902 1003 4905 Glenn 0 0 0 Humboldt 25232 3318 2653 8672 39875 2181 332 2513 350 314 664 Imperial Inyo

20232 2080 895 24650 47857 3874 2126 6000 437 NIA NIA NIA NIA 0 NIA NIA 0 NIA

355 NIA

792 0

Kem 135618 17862 6784 109812 270076 9154 3071 12225 2585 2778 5363 Kings 19072 800 775 2352 22999 1314 493 1807 236 In 7 236 Lake+ 17538 7829 358 31046 56771 1973 658 2631 32 14 46 Lassen 12000 784 In 1 2100 14884 560 170 730 61 43 104 Los Angeles Madera

1629421 15781 241502 142066 2028770 84132 15490 99622 37428 NIA NIA NIA NIA 0 NIA NIA 0 NIA

11597 NIA

49025 0

Marin Mariposa+

70008 114 5155 10890 86167 2758 588 3346 580 NIA NIA NIA NIA 0 NIA NIA 0 NIA

139 NIA

719 0

Mendocino Merced

16984 2264 917 9467 29632 1813 418 2231 315 NIA NIA NIA NIA 0 NIA NIA 0 NIA

112 NIA

427 0

Modoc 1653 197 27 846 2723 374 254 628 10 17 27 Mono 10535 3935 14470 218 218 0 Monterey 69695 2013 5358 5284 82350 4382 699 S081 757 264 1021 Napa 21888 1142 2036 1620 26686 1705 445 2150 254 276 530 Nevada 33098 1778 836 16358 52070 1105 292 1397 205 195 400 Orange 599171 7901 27505 18232 652809 24851 1719 26570 11583 923 12506 Placer 59661 1875 7252 18963 87751 2789 1293 4082 550 549 1099 Plumas 0 0 0 Riverside 339917 23754 4376 141568 509615 17946 9849 27795 In 6 In 7 0 Sacramento 283212 5383 19250 18693 326538 11433 2261 13694 3566 2058 5624 San Benito 6924 287 357 773 8341 480 43 523 130 58 188 San Bernardino 0 0 0 San Diego 569910 11093 43860 45709 670572 19849 3776 23625 6621 3131 9752 San Francisco 111974 0 35488 6376 153838 13355 In 4 13355 2690 In 4 2690 San Joaquin 99036 2010 11986 7188 120220 6334 1114 7448 1826 828 l654 San Luis Obispo 55136 6568 9156 22851 93711 6000 1232 7232 846 280 1126 San Mateo 176558 763 5527 6811 189659 6618 3340 9958 3094 3346 6440 Santa Barbara 81321 3179 7059 4993 96552 4321 482 4803 1106 367 1473 Santa Clara 359382 5682 14055 7505 386624 66329 1359 67688 6826 181 7007 Santa Cruz 52709 1078 4139 12095 70021 2956 421 3377 561 123 684 Shasta+ 37897 5495 2360 12965 58717 3333 1264 4597 323 281 604 Sierra 1237 34 60 880 2211 100 25 125 12 4 16 Siskiyou 29577 942 827 In 1 31346 2668 In 6 2668 746 In 9 746 Solano+ 88196 785 3047 6278 98306 2625 911 3536 807 600 1407 Sonoma 92412 2669 5673 11752 112506 4841 In 6 4841 2086 In 9 2086 Stanislaus 89770 4243 5485 4417 103915 5003 1232 6235 1580 In 7 1580 Sutter 14828 671 1805 1947 19251 848 161 1009 526 132 658 Tehama 4920 1906 533 1501 middot8860 761 245 1006 260 76 336 Trinity Tulare

4115 1290 523 4621 10549 370 43 413 14 81377 4043 4402 NIA 89822 5039 In 6 5039 984

4 In 9

18 984

Tuolumne+ 18533 2861 930 7934 30258 888 200 1088 43 40 83 Ventura 171111 2666 6600 12273 192650 5519 813 6332 2924 1302 4226 Yolo 29715 850 2200 1928 34693 1890 488 2378 712 312 1024 Yuba

Totals

9365 1550 2064 2033 15012 2075 445 2520 290

6323374 167930 544798 828785 7864887 370608 63353 433961 106841

320

35105

610

141946

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF RJRNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page7

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Miscellaneous secured

Rural Possessory Oil Gasamp Homes1tes Unrestricted Restricted lotat Interests Mineral Others Total

(12) (13) (14) (JS) (16) (17) (18) (19)

middotTOTALlt middotSECURED

~~~~gtgt middot

Alameda Alpine Amador

2827 1292 4119 4 4 NIA NIA NIA 0 NIA NIA NIA 0

2233 18061 725 21019 93 93

lq1bull0gtmiddot o 39243

Butte Calaveras

NIA NIA NIA 0 0 NIA NIA 0 4609 6321 1289 12219 NIA l131 1935 3066

0 lt~l~~j4

Colusa NIA NIA 712 712 0 217 NIA 217 middotmiddotmiddotlt9z~f

Contra Costa 820 2576 516 3912 0 1074 4827 S901 middot_291a~ Del Norte El Dorado Fresno+ Glenn

NIA 215 0 215 1 414 1203 1618 20048 246 452 20746 1428 17 19131 20576

NIA 12500 14352 26852 NIA 359 NIA 359 0 0

~~~ middotmiddot~~~~

Humboldt NIA 14119 525 14644 0 780 7359 8139 middot (58l5 Imperial Inyo

2605 5380 0 7985 13 26 5 44 NIA NIA NIA 0 NIA NIA NIA 0

6ZCi78bull ()

Kem 10192 26595 11393 48180 0 2777 31174 33951 369~79$ Kings Lake+ Lassen

3615 848 4708 9171 0 100 0 100 373 2180 342 2895 0 29 123 152 NIA NIA 1293 1293 0 76 NIA 76

middotmiddot 3431~middot ()2~4

gt bull11u1rt Los Angeles Madera Marin Mariposa+ Mendocino Merced

NIA 33498 NIA 33498 10591 1604 18182 30377 NIA 41953 3889 45842 0 21 15 36 108 240 510 858 0 0 976 976 NIA NIA NIA 0 0 NIA NIA 0

7055 4446 9884 21385 0 0 1204 1204 NIA NIA 0 0 0 0 0 0

middotmiddot~=~~~middot

f IModoc 1282 2985 501 4768 0 0 19103 19103 middotmiddotmiddotmiddotmiddotmiddotmiddotybull7J49 Mono Monterey Napa Nevada Orange

0 0 0 29 29 2199 4145 3167 9511 2 293 4053 4348

10289 503 579 11371 0 0 3674 3674 NIA NIA 63 63 0 0 0 0

1141 2463 228 3832 1076 380 666 2122

)~~~~~ gt)4tf

o~~~tT Placer Plumas

0 231 961 1192 0 95 8111 8206 0 0

lOlJlOmiddotmiddotmiddotmiddotmiddotmiddotbullmiddotbullbullbullmiddotmiddotmiddotbullmiddotmiddotbullbull bullmiddotmiddot obullbull --middot

Riverside Sacramento San Benito

In 2amp3 7070 2475 9545 10781 3 0 10784 5557 1015 1512 8084 137 3226 10107 13470 1821 2241 2262 6324 0 11 0 11

Lgtiii~~~[~ilmiddotbull _~middot77~+ San Bernardino 0 0 San Diego San Francisco

8062 13158 1382 22602 4345 170 70973 75488 0 0 0 0 0 0 0 0

bull$()l~(J)1lt bullJ69Jl8lgt

San Joaquin San Luis Obispo

9683 4258 6701 20642 6 98 1474 1578 6477 1972 3358 11807 481 227 1714 2422 ltimiddot~r~~

San Mateo 798 855 720 2373 5 13 3201 3219 middotmiddot ltiu~ti4bull Santa Barbara Santa Clara Santa Cruz

205 4218 2150 6573 152 888 203 1243 3153 3153 NIA 0

2567 9388 837 12792 0 0 0 0

bullbull )1-0~~ middotbullltlt~7llt

middot 86814 bull Shasta+ 7423 910 2325 10658 16 96 8488 8600 ibullJM76 Sierra 239 239 483 961 166 290 158 614 bull)~~2)7 Siskiyou 5486 In 12 3966 9452 0 0 490 490 tbullbullmiddot44~7C)) Solano+ 4684 3610 2394 10688 0 248 7498 7746 J21~683bullbull Sonoma 27978 5525 2152 35655 0 162 0 162 bullbull 1~5~$fJ bullbull Stanislaus 4483 2926 6650 14059 0 0 0 0 J~MJ Sutter 1915 4318 0 6233 0 256 1766 2022 gt~gt~Jpltmiddot Tehama 16300 4192 4903 25395 0 76 0 76 n1s~~bullbullbull Trinity Tulare

762 In 4 861 1623 0 1117 1117 In 13 21570 In 13 21570 336 In 18 5745 6081 middotmiddotmiddotmiddotmiddotT1~~z~1bullbull

Tuolumne+ Ventura

246 2585 1035 3866 668 367 770 1805 500 4630 1571 6701 NIA 360 11424 11784

middotmiddotymiddotmiddotmiddotmiddotmiddotmiddot~~tregbullbull =bullbull12l~~3middot

Yolo Yuba

1595 1756 3341 6692 0 176 0 176 2690 2290 157 5137 0 444 87 531 -middotbullbull~~~

-middot - -middotmiddot --middotmiddot-middotmiddot-middotmiddotmiddot

Totals 176040 281058 111769 568867 30297 17625 245868 293790 9J~4$t THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY

NIA= Not Available or Not Applicable 0 =Zero bull =No Response to This Item bull 1992middot93 data no data provided for 1993middot94

+ County AssessorRecorder County AssessorRecorderClerk

Page 8

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

UNSECURED ROLL GRAND Unsecured TOTAL TOTAL

Personalty Possessory UNSECURED Aircraft Boats amp Fixtures Interests Other ROLL

(21) (22) (23) (24) (25) (26)

Alameda 1103 14971 23574 3958 In 23 43606 Alpine NIA NIA NIA NIA NIA 0 Amador 76 978 1172 178 2404 Butte 292 4767 4790 269 0 10118

JOCfLgt bullbullmiddotmiddotltbullROLLbullbulllt

bull-middotbullc21rmiddotmiddotmiddot 42216

middotmiddotmiddotmiddot _ ltmiddotbullmiddoto bullbull 41~647

lt10us Calaveras 57 1415 946 78 NIA 2496 Colusa 111 709 1050 68 197 2135 Contra Costa 607 28701 2180 201 31689

middot 43~S10middot gt ~064

middotmiddot ltus12 Del Norte 39 929 434 438 148 1988 El Dorado 374 6793 5774 214 91 13246 Fresno+ 707 6142 21172 1416 NIA 29437 Glenn 136 440 1243 1819 Humboldt 187 1827 3469 921 1076 7480 733tSmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotrmiddotmiddotmiddotmiddotmiddotmiddotmiddot~~ Imperial 200 1385 2872 585 771 5813 68491 Inyo 87 520 1437 NIA 1 2045 bull2~045 Kem 922 3237 17062 623 3873 25717 bull 395~St2 Kings 124 1770 2187 231 0 4312 Lake+ 130 6761 1372 145 191 8599

38~625 lt 11~094 Lassen 40 1026 NIA 309 NA 1375 Los Angeles 3752 48892 In 25 33 280719 333396 Madera 73 1060 2423 180 695 4431 Marin 192 5736 10709 995 167 17799 Mariposa+ 49 441 955 327 NIA 1772 Mendocino 186 1914 5850 470 0 8420 Merced 245 1771 4358 404 1126 7904

middot middot middot 1~4i

i~[bullModoc 42 262 277 268 76 925 middot 28~114 Mono 29 169 423 621 ltmiddotmiddotmiddot 1~38 Monterey 375 5352 13603 1622 In 23 20952 123~63 Napa 319 1646 3630 258 0 S853 lt50~264

Nevada 260 2299 5005 409 0 7973 61~903 Orange 888 25225 109863 1786 2980 140742 middotbullJD8~581 Placer 406 5660 7064 242 420 13792 114jl22 Plumas 57 1413 914 2384 Riverside 1712 3904 27670 ) In 23 33286 Sacramento 739 17506 44303 1735 870 65153

middot~~i= )132~563

San Benito 215 491 1404 65 In 23 2175 San Bernardino 0

l7S62 0

San Diego 2227 19747 63744 0 5 85723 887~71 San Francisco 0 2423 44998 2847 In 23 50268 San Joaquin 388 10233 12015 483 140 23259 c~~~ San Luis Obispo 474 12014 13162 0 0 25650 San Mateo 465 11136 23680 2791 In 23 38072 (_ t bull~~~~ Santa Barbara 604 5739 436 2099 2042 10920 bull1111564 Santa Clara 1250 12815 49815 1468 NIA 65348 bull529820 Santa Cruz 294 2764 8544 1191 0 12793 99667 Shasta+ 294 7308 5147 1552 0 14301 Sierra 6 185 230 1410 12 1843 Siskiyou 118 1604 1761 1436 200 5119 Solano+ 188 4330 6694 647 195 12054 Sonoma 819 5535 12280 1023 529 20186

ltrM77 -middot S770 s

Stanislaus 304 5343 18010 439 0 24096 ))49885 Sutter 121 2641 2121 9 118 5010 Tehama 88 1295 936 117 281 2717 Trinity 297 297

bullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot bullbull bullbullbullmiddot 34~183 ygt -middot~=~~~ Tulare 554 7745 9023 661 136 18119 middotbull bullbullmiddotbullmiddotbullbullbull l4l~61S Tuolumne+ 221 l774 1539 390 0 3924 ltbull bullgtbullbull 41~024 Ventura 976 17029 23411 NIA In 23 41416 bullbullbullbullbullbull263~10middot Yolo 187 1333 4993 151 349 7013 Yuba 108 2180 993 146 187 3614

Totals 24417 341285 630114 39987 297796 1333599

)~1~916middot 17~424

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero middot=No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page9

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEG

REAL PROPERTY DATA (See Table 0 for WorkloadStaff Comparisons)

New Construction Transfers JUriSdlctions lotaJ New Construction

Siilile Issuing Building Assessments Discovered Family Total Building Pennits Resulting Without

Transfers Transfers Pennits Received From Pennits Pennits (1) ~2) (4) (5) ~2 (6)

Alameda NIA NIA 18 13653 10008 NIA Alpine NIA NIA 1 104 NIA NIA Amador 1138 7 l497 Butte NIA NIA NIA NIA NIA NIA Calaveras 724 1635 2 1475 739 NIA Colusa 437middot 1030 3 1532 970 206 Contra Costa 19373 19905 15 22521 14107 0 Del Norte 1450 1933 2 956 717 22 El Dorado 6703 16350 3 5073 3126 45 Fresno+ 10752 18524 16 14447 9215 NIA Glenn 733 3 765 Humboldt NIA 3630 8 3736 1691 NIA Imperial 1826 4935 6 3290 3130 100 Inyo NIA 848 2 NIA 345 NIA Kem 10506 9 16123 13633 Kings 1773 2682 NIA NIA 2310 NIA Lake+ NIA 3847 3 26676 NIA NIA Lassen In 2 960 2 1008 528 30 Los Angeles 181713 366222 86 265256 63515 NIA Madera NIA 7840 5 2735 NIA NIA Marin 1144 1335 12 8247 3957 Mariposa+ NIA 1534 NIA 1132 NIA

63 NIA

Mendocino 2000 3400 4 3000 2100 200 Merced In 2 5586 7 NIA 5245 In 5 Modoc 333 1035 2 331 226 52 Mono 2556 1243 Monterey NIA 7175 13 NIA 1851 NIA Napa NIA 3454 5 1674 NIA 50 Nevada 3510 3749 2 3925 2438 100 Orange 48731 53550 32 34502 27922 23 Placer 6131 8276 7 10497 2933 0 Plumas 3404 2 Riverside NIA 60714 25 11523 18395 NIA Sacramento 20857 26779 middot7 23254 17515 250 San Benito NIA 1321 3 815 634 400 San Bernardino San Diego 33258 65759 19 16824 18582 San Francisco 4846 9270 1 21943 NIA NIA San Joaquin 9756 11061 8 14023 4562 2128 San Luis Obispo 4867 8112 8 11235 NIA 107 San Mateo NIA 11726 21 22285 3186 0 Santa Barbara 2300 3700 8 7316 6712 1000 Santa Clara 24760 29200 17 20112 9784 NIA Santa Cruz NIA 4180 5 5211 1543 11 Shasta+ NIA 6314 4 5480 3793 88 Sierra 130 555 1 247 141 21 Siskiyou 966 6446 6 1541 1001 50 Solano+ 8057 8944 8 3910 1597 Sonoma 10 15000 Stanislaus 8039 19002 10 10195 6079 1500 Sutter NIA 2352 3 3208 1354 12 Tehama 2800 4 2640 1850 105 Trinity 228 315 1 520 630 Tulare NIA 9074 9 NIA NIA

290 NIA

Tuolumne+ 1000 1818 2 1776 1369 100 Ventura 13085 13989 11 25683 7897 NIA Yolo 2220 2561 5 5419 3500 50 Yuba NIA 1549 5 2116 1261 27

Totals 420969 865313 478 677674 282091 7030

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 10

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE G(CONTINUED)

REAL PROPERTY DATA (See Table 0 for WorkloadStatT Comparisons)

Miscellaneous Proposition 8 Uruts

tmprovea tmprovea Affected by New Single Multi Misfortune Property Subdivision RoU Family Family Commercial Industrial Rural Others Total Calamity Splits Lots Corrections

Alameda

(7) (8) 92 (10) 11) (12) 13) (142 15) 16)

S981 44S 201 107 32 343 7109 3S 303 2416

(17)

Alpine 4 19 Amador 290 483 893 Butte NIA NIA NIA NIA NIA NIA 8498 NIA NIA NIA NIA Calaveras 42S 33 35 9 201 1786 2489 9 439 77 781 Colusa NIA NIA NIA NIA NIA NIA 314 5 52 97 252 Contra Costa 19Sl8 200 600 so 100 20468 s 412 223S 13827 Del Norte 37 0 1 0 0 11 49 15 332 25 357 El Dorado 18659 0 267 214 374 Fresno+ 3223 202 303 208 1077 2880 7893 NIA 4888 3219 6225 Glenn 800 Humboldt 113 10 19 7 165 18 332 11 312 172 2100 Imperial 56 18 8 2 40 380 504 4 438 897 822 Inyo NIA NIA NIA NIA NIA NIA 865 4 15 35 263 Kem 1222 0 0 0 0 0 1222 2251 3282 7148 Kings Lake+

NIA NIA NIA NIA NIA NIA 12S 5 640 470 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA

477 NIA

Lassen NIA NIA NIA NIA NIA NIA 0 NIA 46 24 NIA Los Angeles 25667 5500 2750 1982 35899 51496 18788 NIA 140088 Madera 9 0 4 1 39 0 53 NIA 1792 588 6409 Marin NIA NIA NIA NIA NIA NIA 12000 58 626 187 684 Mariposa+ 20 20 5 339 87 100 Mendocino 111 0 12 2 20 0 l4S Sl 700 200 1440 Merced 3100 so so In 9 800 0 4000 23 348 805 4900 Modoc NIA NIA NIA NIA NIA NIA 197 31 78 0 3S6 Mono NIA NIA NIA NIA NIA NIA 1427 Monterey NIA NIA NIA NIA NIA NIA 13123 NIA 251 1192 4882 Napa 1071 NIA NIA NIA NIA NIA 1071 l2S 118 2497 Nevada l32S 27 42 13 354 1761 140 302 251 1541 Orange NIA NIA NIA NIA NIA NIA 204820 744 915 2213 5243 Placer 4179 995 S3 89 0 6869 12185 12 2627 1254 5097 Plumas 312 312 15 84 87 432 Riverside 45630 NIA 656 NIA 93 13575 59954 NIA 10005 NIA 24621 Sacramento 67624 491 368 215 S3 1495 70246 122 5430 3688 22770 San Benito NIA NIA NIA NIA NIA NIA 1680 10 98 564 570 San Bernardino San Diego 42975 3670 2502 1483 761 38656 90047 65 11481 13257 32324 San Francisco 23678 3440 96 27 0 l356 28597 319 268 1022 9434 San Joaquin In 8 3380S In 10 271 1023 0 35099 18 739 2059 7604 San Luis Obispo 4700 150 125 15 100 7366 12456 63 1822 708 9929 San Mateo 23769 87 25 22 563 30 24496 224 171 517 2304 Santa Barbara 12300 219 200 100 12819 16 878 1346 2911 Santa Clara 79256 600 1591 1046 60 146 82699 134 813 3388 12505 Santa Cruz 3473 13 572 846 Shasta+ NIA NIA NIA NIA NIA NIA 198 754 1449 NIA NIA Sierra 79 0 0 2 0 0 81 7 19 0 162 Siskiyou 3252 30 187 94 780 Solano+ 16580 132 160 16872 221 1636 24602 Sonoma 2500 Stanislaus 17361 253 263 81 142 2997 21097 0 1644 1521 NIA Sutter 66 59 22 6 181 5 339 24 163 493 248 Tehama 51 8 6 0 25 90 308 223 618 Trinity Tulare

16 23 NA NIA NIA NIA NIA NIA NIA NIA NIA NIA 5400

Tuolwnne+ 150 3 10 0 5 0 168 6 92 68 382 Ventura NIA NIA NIA NIA NIA NIA NIA 3S83 2360 2179 14764 Yolo 3183 26 38 42 26 0 3315 220 112 1548 Yuba

Totals

NIA NIA NIA NIA NIA NIA 329 24 90 403

403771 50423 10140 3798 5506 80249 826147 58080 76710 53948

790

382300

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DAT A ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 11

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

A Report on Budgets Workloads and Assessment Appeals Activities in California

Assessors Offices 1993-94

TABLE OF CONTENTS

PAGE

Explanation of Data Contained in Each Table i-xi

TABLE A Budget Data amp Costs of Selected Programs 1-2

TABLE B Budgeted Permanent Positions 3

TABLE C Budgeted Positions Left Permanently Unfilled 4

TABLE D Budgeted Temporary Positions 5

TABLE E Local Roll Value and Statistics 6

TABLE F Distribution of Local Roll by Property Types 7-9

TABLE G Real Property Data 10-11

TABLE H Business Property Data 12

TABLE I Distribution of Assessment Appeals by Property Types (1993-94 Fiscal Year) 13

TABLE J Distribution of Assessment Appeals by Property Types (Previous Fiscal Years) 14

TABLE K Assessment Appeals Activity for the 1993-94 Fiscal Year 15

TABLE L Assessment Appeals Activity - Outstanding Appeals 16

TABLE M Dollar Value of Appealed Property 17

TABLE N Number of Appeals Boards and Hearing Officers 18

TABLE 0 Workload Indicators 19

TABLE P Distribution of Workload Indicators 20

EXPLANATION OF DATA CONTAINED IN EACH TABLE1

The purpose of this report is to supply data that is useful for comparing the operations of an assessors office with those of other county assessors Two possible uses for the data contained in this report are for managementstaff planning and budget-development procedures

This data was compiled by the Boards Assessment Standards Division from a questionnaire sent to all assessors Please note that the figures and totals may be incomplete in that they represent a compa~on of furnished data only Any questions you have concerning this report should be directed to the Real Property Technical Services Section at (916) 445-4982 Any 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 reports2 Please note that neither this years report nor any of the previous reports include current 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 errors so we believe the statewide data and trends over the years are reasonably accurate unless otherwise noted

TABLE A BUDGET DATA amp COSTS OF SELECTED PROGRAMS

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 setvices from other departments (eg janitorial data processing) other costs services to other departments map sales and other income (eg sale of data fee for appraisal copies fee for on-line access to assessors information) 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 New for 1993-94 are the data processing costs (cost of setvices provided by other county departments and cost of services implemented internally) and a comparison of the change in gross budgets from 1991-92 to 1992-93 and 1992-93 to 1993-94

As illustrated below over the past ten years the statewide totals indicate that gross budgets have been gradually increasing each year until this year The 1993-94 statewide gross budget is 6 percent less than the 1992-93 figure

1 For combined functions the data used represent only those related to the function of the assessor as furnished by

them 2 All data referenced and contained in the charts were collected from previous issues ofA Report on Budgets Workloads and Assessments Appeals Activities in California Assessors Offices

Gross Budget

Year

These data may be calculated with other data in this report to indicate the cost per staff or cost per roll unit for example ofan assessors office

Notes Column 4 Gross Budget is the sum of Columns I through 3 Many assessors offices have other sources of income These sources have been divided into three categories services to other county departments (column 5) map sales (column 6) and other income (column 7) Deducting the amounts entered in columns 5 6 and 7 from the gross budget (column 4) yields the net budget (column 8) If the assessors office does not have other sources of income then the gross budget (column 4) will equal the net budget (column 8)

Columns 9 through 13 compare the 1993-94 net budget to the net budgets from 1991-92 and 1992-93 fiscal years and indicate the annual percentage change Columns 14 through 16 separately identify special interest items Column 14 is the amount of the net budget attributable to the exemption program Column 15 is the data processing costs provided by county departments other than the assessors office Column 16 is the data processing costs of services implemented internally by the assessors office

TABLE B BUDGETED PERMANENT POSffiONS

This table provides data on the staffing levels of the county assessors offices This table divides budgeted and funded permanent positions into six categories assessor and managers real property appraisers business property appraisers cadastral draftspersons other technicalprofessional (eg computer specialists) and clerical New for this year are columns comparing the change in total staff from 1991-92 to 1992-93 and 1992-93 to 1993-94

Statewide the assessors staffing levels peaked in 1991-92 declined in 1992-93 and further declined in 1993-94 The following chart indicates the trend in staffing levels over the past 10 years

11

Staffing Levels 6000

tmiddotmiddotbullmiddotmiddotmiddotmiddotmiddotmiddotgtgtmiddoto-middotmiddotmiddotmiddotmiddotmiddot-middotmiddot

0

~ Iii

5 500

5000

4500

111111111111111111111111114000 ~ U) mco -

Year

These data may be used in conjunction with the data in the other tables to the measure efficiency and productivity of an assessors office In Tables 0 and P we analyzed the workload with data in this table to develop workload indicators

Notes Positions are given in tenns ofperson years Columns 8 through 11 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 for in this section they are included in Table D

TABLE C BUDGETED POSffiONS LEFT PERMANENTLY UNFILLED

This table provides data on unfilled positions that are not temporarily vacant These positions are authorized but not funded Also included in these numbers are positions that are chronically vacant such as specialist positions that are difficult to fill This table separates the data into the same six categories as Table B (assessors and other managers real property appraisers business property auditor-appraisers draftingmapping other technicaVprofessional and clerical) PLEASE NOTE THAT nns MAY BE THE LAST YEAR THAT WE WILL COLLECT AND REPORT THIS DATA

Over the past five years the statewide total has been gradually increasing indicating that more and more ofthe authorized positions are going unfilled due to budgeting problems The 1993-94 statewide total is 3 8 percent above the 1992-93 statewide total as shown by the following chart

m

300 c 0 250ie 200 0 150A

0 - 100 ci 50

Positions Left Pennanently Unfilled

z 0 ~ amp() in comco -mco

Year

This table may be used together with Tables ~ B and D to analyze the staffing trends As budgets and staffdecreased the number ofpositions left permanently unfilled increased

TABLED BUDGETED TEMPORARY POSIDONS

This table provides data on the budgeted temporary positions by staffing level This table divides the data into five categories (real property appraisers business property auditor-appraisers draftingmapping other technical professional clerical) Positions are given in terms of person years This is new for 1993-94 previously we asked for this data in terms ofperson hours

The number oftemporary positions decreased in 1993-94 by more than 50 percent from 1992-93 To compare the 1993-94 data with those provided in previous years we needed to convert the previous years data from person-hours to person years The following chart shows the trend for the last ten years

Budgeted Temporary Positions 200

c 8 middot

150

0 A - 100

0

ci 50z

0 ~ amp()m-co ~ agt

Ogt -co_N8 -Ogt

Year

These data and the data in Table B make up the total staffing level of an assessors office The total staffing level is used in conjunction with the data in the other tables middotto measure efficiency and productivity of an assessors office In Tables 0 and P we analyzed the workload with data in this table to compare workload indicators

lV

TABLE E LOCAL ROLL VALUE AND STATISTICS

This table provides the total value of the secured and unsecured rolls It also lists the total number of units (assessments that result in a single tax bill) on the secured roll the unsecured roll and the supplemental roll

The statewide total roll value increased steadily until 1992-93 as illustrated below The 1993-94 indicated total roll value dropped as did the number of roll units However we did not receive information from San Bernardino County for this table for middot 1993-94 We estimate that with San Bernardino County the roll values would have increased by I percent and the roll units would have increased by 3 percent

Local Roll Value

8shyen -en

I

-Ng en-Year

This table 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

Notes These figures are furnished by the counties in some cases they do not agree with the totals indicated in Table F

TABLE F DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

This table provides data on the distribution of the secured and unsecured rolls by property types 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 five categories aircraft boats personalty and fixtures unsecured possessory interests and other unsecured

v

Distribution of Local Roll

1 13 0 Secured Residential 3

II Secured Rural 4

O Secured Commercial 5 Iii Secured Miscellaneous

bull Secured Industrial

mn Unsecured

These data may be used in analyzing the workload of an assessors office and comparing it to like counties The data also may be used to show the work distribution (eg ratio of residential to commercial units ratio ofsecured units to business property assessments)

Notes Column 27 Grand Total Local Roll is the sum ofColumn 20 (Total Secured Roll) and Column 26 (Total Unsecured Roll) These figures are furnished by the counties in some cases the totals do not agree with Table E

TABLEG REALPROPERTYDATA

For purposes of this report we divided the workload of an assessors office by real property and business property Table G provides data on the real property workload The business property workload is contained in Table H Another workload item that affects both real and business property is assessment appeals and that information is contained in Tables I and J The data contained in this table and the relevant appeals data in Tables I and J comprise the real property workload of an assessors office In Tables 0 and P we analyzed both the real property and the business property workload by the staffing levels indicated in Table B

Included in the real property workload are transfers new construction Proposition 8 reductions (properties where the current market value has fallen below the factored base year value) misfortunecalamity property splits new subdivision lots and roll corrections Please note that these data do not represent the entire real property workload of an assessors office In addition some data that we did requested were not available in certain counties The categories that are new for the 1993shy94 report are Proposition 8 Units Affected by MisfortuneCalamity and Roll Corrections

V1

Statewide the total number of transfers (Column 2) and number of new assessments from new construction (Columns -5 and 6) indicates a decrease from 1992-93 by 4 However the 1993-94 totals do not include data from San Bernardino County We estimate that the total number oftransfers and new construction statewide increased by 2 as opposed to the indicated 4 decrease This followed a sharp 25 decrease for 1992-93 in the total number of transfers and number of new assessments from new construction The chart below illustrates the trend in transfers and new construction in the last ten years These figures provide one indicator that Californias real estate activity continued to be weak in 1993-94 However from the continuing decline in Californias real estate values we have sunnised that this has resulted in an increase in the Proposition 8 workload In addition during the 1993-94 fiscal year California experienced two Governor-declared disasters which affected six counties - Thus any decreases in workload from transfers and new construction as compared to 1991 and earlier was offset by increases in workload from Proposition 8 and disaster relief

Total Number of Transfers and New Construction

Year

Notes Columns 7 through 13 list the number of units which have had their values reduced to the current market value Column 14 lists the number of units that have been affected by a misfortune or calamity and have had their taxable values reduced under Revenue and Taxation Code Sections 170 or 5l(c)

TABLE H BUSINESS PROPERTY DATA (INCLUDING AGRICULTURAL BUSINESSES)

This table provides data used to determine the business property workload of an assessors office Items affecting the business property workload include boats aircraft direct billing assessments property statement assessments field appraisals and mandatory audits In addition to the number of total mandatory audits for 1993-94 we collected data on the number of mandatory audits completed and the number ofmandatory audits waived

vu

Statewide the total number ofbusiness property assessments (column 7) decreased 19 from 1992shy93 (Adjusted for San Bernardino County we estimate a growth of 17) In addition the number of total mandatory audits decreased 136 from 1992-93 These figures also indicate that Californias economy continued to be sluggish during 199394 The chart below illustrates the decline in the number ofbusiness property assessments since 1987-88

Trend in Business Assessments

Year

Another workload item appeals ofbusiness property assessments is contained in Column 5 ofTables I and J The data contained in this table and the relevant appeals data in Tables I and J comprise the business property workload of an assessors office In Tables 0 and P we analyzed the business property workload by the auditor staffing levels contained in Table B

Notes Column 1 includes only boats that are assessed boats with a value of under $400 that are not assessed are excluded Column 2 omits exempt historical aircraft In Column 4 a field appraisal is defined as an appraisal that was done at the place ofbusiness and was not assessed by either a property statement or direct billing Column 7 is the sum ofColunms 1 through 6 Vessel Property Statements (Column 8) are mailed out on boats that are valued over $30000 Column 10 provides the number of mandatory audits completed during the 1993-94 fiscal year

TABLES I amp J DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPE

These tables indicate the number of appeals filed among various property types The total number of appeals filed is sorted by residential commercial industrial rural business property and other appeals filed Please note that the number 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 types is new for this year the total appeals filed can be compared to previous years

As depicted by the chart below the total number of appeals filed stayed relatively the same between 1987-88 and 1990-91 with a slight increase in 1990-91 In 1991-92 and 1992-93 the total number of

Vl1l

appeals filed increased noticeably However in 1993-94 the total number of appeals filed increased dramatically by 51 percent over 1992-93

cu ll cu

g E = z

200000 180000 160000140000 12000010000080000 60000

Total Number of Appeals Filed

40000 20000

0 Ugt U) co ~ co Ogt -

co ah co Ogt -

co Cljgt ~ ~ co Ogt ~ co co Ogt Ogt m Ogt - - ~

Ogt-Year

The data contained in Tables B G H I and J were analyzed in Tables 0 and P to provide workload indicators ofthe assessors workloads

Notes Table I indicates the number of appeals filed for the 1993-94 fiscal year (filing period July 2 to September 15 1993) Table J indicates the number ofappeals outstanding as ofJuly 1 1993-appeals that were filed for previous fiscal years but had not yet been heard

TABLES K amp L ASSESSMENT APPEAL ACTIVITY

These tables provide data on what action was taken on assessment appeals during the 1993-94 fiscal year Table K indicates the assessment appeal activity that occurred during the 1993-94 fiscal year on appeals that were filed for the 1993-94 fiscal year Table L indicates the assessment appeal activity that occurred during the 1993-94 fiscal year on the appeals that were filed for previous fiscal years and carried over to 1993-94 The number of appeals resolved is separated into seven categories appeals withdrawn no show (taxpayers 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 1993-94 fiscal year but also the workload that is carried over to the next fiscal year As this format is new for 1993-94 we have no comparisons to make from previous fiscal years

Notes Total number of appeals filed (Column 1) is taken from data in Column 7 of Tables I and J Column 9 is the sum ofColumns 2 through 8 Column 10 is Column 9 subtracted from Column 1

IX

TABLE M DOLLAR VALUE OF APPEALED PROPERTY

This table provides data on the fiscal impact of assessment appeal decisions on the 601 roll and the supplemental roll As this format is new for 1993-94 we have no comparisons to make from previous fiscal years

Statewide decisions made during 1993-94 reduced the regular county rolls for various years by $17772372010 and the supplemental rolls for various years by $199711789 In total the counties lost approximately $180 million in tax dollars

Notes Columns 1 and 4 contain the roll values of all appealed properties prior to appeal Columns 2 and 5 contain the roll values ofthe appealed properties after the appeal decision The net adjustment to each roll is indicated in columns 3 and 6 PLEASE NOTE THAT TIIlS MAY BE THE LAST YEAR THAT WE WILL COLLECT AND REPORT nns DATA

TABLE N NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

This table provides data on the number of boards or hearing officers for each county which hear property tax appeals To handle the increase in property tax appeals for 1993-94 the most notable changes occurred in the County of Los Angeles and the City and County of San Francisco Los Angeles County increased the number ofassessment appeals boards from 3 to 5 (the maximum allowed under current law) and hearing officers from 10 to 21 San Francisco City and County added a second assessment appeals board and five hearing officers

Notes Column I indicates if thecounty board of supetvisors sits as the county board ofequalization column 2 lists the number ofassessment appeals boards~ and column 3 lists the number hearing officers appointed by and separate from the assessment appeals board

TABLE 0 WORKLOAD INDICATORS

This table provides some workload indicators of an assessors office The workload data from Tables G H I and J when used in conjunction with the data on staffing levels in Table B provide various indicators ofthe efficiency of the assessors office However please note that the data we requested in our questionnaire may not represent the entire workload of an assessors office In addition 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 offurnished data only

Notes Column 1 number of real property units worked is the sum of the total transfers (Table G column 2) new assessments resulting from pennits (Table G column 5) construction discovered without permits (Table G column 6) total Proposition 8 (Table G column 13) units affected by misfortune or calamity (Table G column 14) property splits (Table G column 15) new subdivision lots (Table G column 16) roll corrections (Table G column 17) and assessment appeals (Tables I

x

and J column 7 minus column 5) Column 2 the number of appraisers is the sum of real property appraisers from Budgeted Permanent Positions (Table B Column 2) and Budgeted Temporary Positions (Table D Column 1) The number of units worked (column 1) divided by number of appraisers (column 2) equals the number ofunits worked per appraiser (column 3)

Column 4 the number ofunsecured units worked is the sum of the total business property assessments (Table H column 7) the mandatory audits complete (Table H column IO) and the number ofbusiness property appeals filed (Tables I and J column 5) Column 5 the number of appraisers is the sum of auditor-appraisers from Budgeted Permanent Positions (Table B Column 3) and Budgeted Temporary Positions (Table D Column 2) Column 6 the number of unsecured units worked per auditorshyappraiser is column 4 divided by column 5 the number ofauditor- appraisers

Column 7 is the number of property splits (Table G column 15) divided by the number of drafting personnel (Table B column 4) Column 8 is the number ofnew subdivision lots (Table G column 16) divided by the number ofdrafting personnel (Table B column 4)

TABLEP DISTRIBUTION OF WORKLOAD INDICATORS

In this table the workload indicatorsmiddot provided by Table 0 are sorted in descending order by the number of upits worked Please note that the data we requested in our questionnaire does not represent the entire workload ofan assessors office

The statewide average number of units worked per appraiser is 186772 Fifteen counties out of 58 are above the statewide average The statewide average number of unsecured units worked per auditor-appraiser is 293136 Thirty-two counties are above the unsecured statewide average However please note that not all counties reported in identical units we will further define the data requested to avoid this in the future In addition 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

Notes Please see the Table 0 Notes above for a description ofunit worked

X1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Cost of Other Income Salaries Services services

and From Other Other Gross to Other Map Net Wages Depts Costs Budget Depts Sales Other Budget

Alameda

(1) (2) (3) (4) (5) (6) (7) (8)

$8002636 $899469 $309244 $9211349 $359 $71424 $3273103 $5866463 Alpine 88165 0 16966 105131 0 NIA NIA 105131 Amador 433730 5677 28050 467457 0 0 0 467457 Butte 1541969 0 379060 1921029 0 0 0 1921029 Calaveras Colusa

645122 185361 29083 859566 0 945 0 442117 0 46275 488392 NIA NIA NIA

858621 488392

Contra Costa 6692131 587536 323099 7602766 30033 44285 551272 6977176 Del Norte 373619 0 33707 407326 0 0 0 407326 El Dorado 1988712 251391 160701 2400804 450 0 106469 2293885 Fresno+ 5281193 394704 344225 6020122 116047 30000 1593950 4280125 Glenn 357773 0 74128 431901 0 0 2500 429401 Humboldt 1036197 60850 168584 1265631 NIA 19569 264635 981427 Imperial 751525 0 286026 1037551 0 7715 12744 1017092 Inyo 574662 0 61213 635875 0 1523 2523 631829 Kem 5343694 1189484 321391 6854569 3261 19883 1014292 5817133 Kings 778821 190276 3050 972147 0 4000 480756 487391 Lake+ Lassen

843425 14228 25870 883523 5380 8972 111530 257303 NIA 90425 347728 NIA 5100 NA

757641 342628

Los Angeles Madera

71414000 17409000 2818000 91641000 581000 122000 4878000 886434 NIA 49780 936214 NIA 6910 1500

86060~000 927804

Marin 3380647 40180 125447 3546274 NIA 15000 672474 2858800 Mariposa+ 428329 0 28100 456429 0 6000 0 450429 Mendocino 858540 0 50390 908930 0 50500 0 858430 Merced 1491723 278918 1780 1772421 In 7 21307 1751114 Modoc 263198 0 15850 279048 14000 In 7 6624 258424 Mono 333900 0 105800 439700 0 1124 0 438576 Monterey 2220043 534163 148745 2902951 0 In 7 4000 2898951 Napa 883761 47000 40672 971433 0 6000 142019 823414 Nevada 1299743 201044 84497 l585284 0 3022 10449 l571813 Orange 12322969 1928993 3351641 17603603 NIA 79375 1558504 15965724 Placer 2845037 55795 287094 3187926 776074 19957 2391895

Plumas 390911 0 24800 415711 0 0 26529 389182 Riverside 7850125 1647995 385197 9883317 575 4996253 4886489 Sacramento 7919132 202503 1254839 9376474 0 35892 3647263 5693319 San Benito 405459 0 30860 436319 0 3500 168600 264219 San Bernardino 6853076 657112 414992 7925180 0 113400 1459500 6352280 San Diego 12189142 502559 12691701 NIA 55600 5111321 7524780 San Francisco 4182676 256495 l621266 6060437 0 0 20430 6040007 San Joaquin 3753123 80791 446535 4280449 9037 16887 30612 4223913 San Luis Obispo 2783845 0 303007 3086852 0 8250 11750 3066852 San Mateo 6125081 1077080 5568 7207729 0 12518 21493 71_73718 Santa Barbara 3046015 258569 375509 3680093 0 14131 793036 2872926 Santa Clara 13282049 199864 866095 14348008 0 15000 211000 14122008 Santa Cruz 1500622 424464 1925086 51605 1873481 Shasta+ 1913341 153200 90832 2157373 25643 13423 412503 1705804 Sierra 244845 0 14245 259090 0 3500 0 255590 Siskiyou Solano+

836746 40875 69346 946967 0 6023 0 1704755 402729 157984 2265468 182320 25662 3501

940944 2053985

Sonoma 3455405 406249 512392 4374046 0 43947 68570 4261529 Stanislaus Sutter

2655463 409816 97865 3163144 33505 557454 614654 129896 78404 822954 850 NIA 25108

2572185 796996

Tehama 481714 177432 659146 0 In 7 5657 653489 Trinity 325398 18240 18023 361661 175 2223 359263 Tulare 2181143 440986 220236 2842365 0 4000 99812 2738553 Tuolumne+ 649974 0 69317 719291 0 2680 9658 706953 Ventura 5456600 l315600 0 6772200 0 16000 2353400 4402800 Yolo 1031339 21311 77282 l129932 15364 523344 591224 Yuba

Totals

572992 41170 614162 4000 112306 31523 466333

$226466 7 43 $31993380 $18089112 $276549235 $1748629 $1057733 $35368530 $238374343

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A (CONTINUED)

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Exemption Data Processing Costs oo Program Provided

1991-92 1992-93 Change 1993-94 Change Costs by Other Services Gross Gross from Gross from Included County Implemented

Budget Budget 1991-92 Budget 1992-93 in Budget Depts Internally (9) (10) (11) (12) (13) (14) (15) (16)

Alameda $9619703 $9606324 0 $9211319 -4 $401473 $606471 Alpinebull 95804 105131 10 NIA Amador Butte Calaveras

518177 481798 -7 467457 -3 2070399 2210345 7 1921029 middot13 NIA NIA NIA

747186 840009 12 859566 2 NIA NIA Colusa 462310 518594 12 488392 -6 NIA NIA Contra Costa Del Norte

8040475 7924125 -1 7602766 -4 300578 562429 $329160 383249 362562 middot5 407326 12 NIA NIA NIA

El Dorado 2597082 2575313 -1 2400804 -7 59313 251391 Fresno+ 5925225 6196012 5 6020122 -3 192468 394704 75000 Glenn 491746 434554 -12 431901 -1 oo Humboldt 1315479 1253327 -5 1265631 I oo NIA 60850 NIA Imperial Inyo

952311 1043027 10 1037551 -1 oo 601018 607394 l oo 635875 5 NIA NIA NIA

Kem 6358167 6750150 6 6854569 2 51083 Kings Lake-r

1001076 1069396 7 972147 -9 147513 42763 942674 912024 -3 883523 -3 NIA NIA NIA

Lassen 414928 412201 -1 347728 -16 NIA NIA NIA Los Angeles Madera Marin Mariposa+

97832000 102497000 5 91641000 -11 2350196 5856000 936214 NIA NIA NIA

3642145 3856848 6 3546274 -8 NIA NIA NIA 429392 429392 0 456429 6 NIA NA NIA

Mendocino 991021 929293 -6 908930 -2 0 0 0 Merced Modoc

1930281 1809541 -6 1772421 -2 NIA 173508 NIA 244207 266322 9 279048 5 NIA NIA NIA

Mono 459437 428500 -7 439700 3 NIA NIA 8450 Monterey 2596790 2911474 12 2902951 0 NIA 523876 3125 Napa Nevada

1049866 997550 -5 971433 -3 20000 47000 0 1652783 1705097 3 1585284 -7 NIA NIA NIA

Orange 17224157 16790408 -3 17603603 5 449550 1904781 1021673 Placer Plumas

3138402 3253385 4 3187926 -2 138289 0 0 (j 467205 467205 0 415711 -11 0 0

Riverside 9994242 9994242 0 9883317 -1 NIA 1103793 NIA Sacramento San Benito San Bernardino

10073585 9742577 -3 9376474 -4 294231 198004 445154 519999 484206 -7 436319 -10 NIA NIA NIA

9105237 8723762 -4 7925180 -9 NIA 456517 131482 San Diego 13658809 13326996 -2 12691701 -5 237730 869375 San Francisco 6069497 6438527 6 6060437 -6 0 217898 0 San Joaquin San Luis Obispo

4295303 4514579 5 4280449 -5 NA 80791 NIA 3348564 3245942 -3 3086852 -5 36147 346924 NIA

San Mateo 8099812 7542660 -7 7207729 -4 190787 577898 Santa Barbara 3398846 3401971 0 3680093 8 0 190964 192191 Santa Dara 14954687 14837917 -1 14348008 -3 646169 199864 849266 Santa Cruz 2270994 2160688 -5 1925086 -11 254072 Shasta+ 2032899 1923424 -5 2157373 12 NIA 66085 0 Sierra 259305 266348 3 259090 -3 3000 0 0 Siskiyou 975400 1085556 11 946967 -13 40875 0 Solano+ 2226325 2226325 0 2265468 2 NIA 274804 Sonoma 4071393 4419001 9 4374046 -1 406249 175000 Stanislaus 3815828 3795457 -1 3163144 -17 326500 Sutter 838211 940458 12 822954 -12 103227 0 Tehama 744336 731814 -2 659146 -10 0 0 0 Trinity Tulare

359946 361661 0 2503000 2377292 -5 2842365 20 NIA 329289 NIA

Tuolwtme+ 751368 763890 2 719291 -6 0 0 0 Ventura 6420400 6123200 -5 6772200 11 0 736400 Yolo Yuba

Totals

1199534 1212371 1 1129932 -7 26711 2940 568075 614162 8 614162 0 NIA NIA NIA

$286 750290 $290899327 1 $276082413 -5 $5397725 $15840313 $4743943

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page2

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETED PERMANENT POSITIONS (In Person Years)

oo Oo

Certified Alfjdegen Change Assessor Reil usiriess Cadastral Other 1993-94 1992-93 From 1991-92

Change From

amp Other Property Property Drafts- TechnicaV All Total Total 1992-93 Total 1991-92

Alameda

Managers Appraisers Appraisers persons Professional Clerical Staff Staff to 93-94 Staff (1) (2) (3) (4) (6) Q) (82 (9) (10) ~

to 92-93 (11)

IO 53 27 7 12 67 176 183 -4 18641 -2 Alpine 1 0 0 0 1 0 2 2 0 2 0 Amador 2 3 1 05 0 35 10 105 -5 105 0 Butte 2 14 1 3 0 18 38 49 -22 49 0 Calaveras 3 5 05 2 0 5 15S 16 -3 17 -6 Colusa 1 3 1 1 4 0 10 10 0 11 -9 Contra Costa 7 52 12 5 4 46 126 128 -2 138 -7 Del Norte 3 2 1 05 05 2 9 8 13 9 -11 El Dorado 3 17 2 3 1 21 47 54 -13 54 0 Fresno+ 4 42 14 8 5 57 130 130 0 130 0 Glenn 1 5 5 11 11 0 12 -8 Hwnboldt 3 10 3 1 4 10 31 33 -6 33 0 Imperial 2 8 3 2 0 8 23 23 0 23 0 Inyo 2 3 1 1 0 5 12 12 0 12 0 Kem 6 38 14 5 2 34 99 103 -4 115 -10 Kings 2 7 2 l 0 7 19 20 -5 21 -5 Lake+ 2 8 2 1 2 6 21 224 -6 244 -8 Lassen 2 3 0 1 1 05 7S 10 -25 10 0 Los Angeles 53 357 139 47 155 744 1495 1682 0 1700 0 Madera 3 14 2 3 IO 32 28 14 25 12 Marin 3 26 4 2 12 1 48 795 -40 83 -4 Mariposa+ 1 4 1 1 0 4 11 11 0 11 0 Mendocino 3 8 2 1 1 6 21 2117 -1 25S -17 Merced 5 10 4 1 2 11 33 35 -6 40 -13 Modoc 2 2 1 1 0 2 8 8 0 8 0 Mono 1 7 1 1 0 3 13 13 0 13 0 Monterey 4 18 7 2 2 17 so 51 -2 52 -2 Napa 3 7 3 2 0 75 22S 23 -2 24 -4 Nevada 3 95 l 3 1 125 30 36 -17 36 0 Orange 7 75 56 16 15 168 337 337 0 337 0 Placer 5 21 4 4 8 23 65 65 0 65 0 Plumas 1 0 1 1 1 3 7 10 -30 11 -9dego Riverside 11 62 10 16 23 42 164 183 -10 183 0 Sacramento 7 61 20 6 3 50 147 156 -6 158 -1 San Benito 1 4 1 0 0 4 10 11 -9dego 13S -19 San Bernardino 10 53 10 6 36 50 165 189 -13 195 -3 San Diego 11 69 30 26 365 1065 279 304 -8 302 1 San Francisco 7 29 25 1 0 35 97 110 -12 116 -5 San Joaquin 11 21 7 s 11 23 78 81 -4 88 -8 San Luis Obispo 3 265 4 2 12S 19 67 735 -9dego 765 -4 San Mateo 4 42 15 3 4 38 106 113 -6 118 -4 Santa Barbara 7 23 5 3 5 18 61 60 2 62 -3 Santa Clara 11 76 44 8 11 100 250 253 -1 268 -6 Santa Cnaz 6 11 3 22 3 118 37 383 -3 413 -7 Shasta+ 3 15 5 32 2 12 402 402 0 412 -2 Sierra 1 18 0 02 0 17 47 503 -7 57 -12 Siskiyou 3 6 1 3 0 8 21 22 -5 24 -8 Solano+ 4 14 5 4 5 13 45 44 2 40 10 Sonoma 4 22 7 6 2 25 66 71 -7 74 -4 Stanislaus 3 27 6 2 1 16 55 65 -15 67 -3 Sutter 2 s 3 1 0 95 205 205 0 18 14 Tehama 3 4 1 1 0 9 18 20 -10 21 -5 Trinity 1 3 1 1 0 3 9 9 0 9 0 Tulare 2 23 7 3 8 10 53 54 -2 60 -10 Tuolumne+ 3 5 1 1 0 4 14 16 -13 16 0 Ventura 6 40 11 14 7 35 113 129 -12 139 -7 Yolo 3 6 2 1 0 12 24 26 -8 27 -4 Yuba

Totals

3 4 2 1 0 55 155 155 0 155 0

2800 14848 5365 2466 403S 19680 49194 53336 -8 54665 -2

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page3

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEC

BUDGETED POSITIONS LEFT PERMANENTLY UNFILLED

Business Assessors Real Property Other amp Other Property Auditor- Drafting TechnicaV

Managers Appraisers Appraisers Mapping Professional Clerical Total (1) (2) (3) (4) (5) (6) (8)

Alameda 0 0 0 0 0 2 2 Alpine 0 Amador 0 Butte 2 21 3 3 0 20 49 Calaveras 0 Colusa 0 1 0 0 0 0 1 Contra Costa 0 0 0 0 0 0 0 Del Norte 0 0 0 0 0 0 0 El Dorado 0 Fresno+ 0 0 0 0 0 0 0 Glenn 0 Humboldt 0 Imperial 0 Inyo 0 Kem 0 0 0 0 0 0 0 Kings 0 0 0 0 0 0 0 Lake+ 0 Lassen 0 0 0 0 0 0 0 Los Angeles 0 16 6 4 26 0 52 Madera 0 Marin 0 0 0 0 0 0 0 Mariposa+ 0 Mendocino 0 I 0 0 0 05 15 Merced 0 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 0 Napa 0 Nevada 0 Orange 0 0 6 3 11 21 Placer 0 0 0 0 3 4 Plumas 0 Riverside 0 13 7 11 11 26 68 Sacramento 0 5 2 I 0 2 10 San Benito 0 0 0 0 0 0 0 San Bernardino 0 San Diego 0 4 0 1 5 12 22 San Francisco 0 0 0 0 0 0 0 San Joaquin 0 0 0 0 1 0 1 San Luis Obispo I 0 0 0 0 2 3 San Mateo 0 Santa Barbara 0 Santa Clara 0 0 0 0 0 0 0 Santa Cnaz 1 2 1 0 0 0 4 Shasta+ 0 Sierra 0 0 0 0 0 1 Siskiyou 0 Solano+ 0 Sonoma 1 0 0 0 0 0 1 Stanislaus 0 3 2 0 1 I 7 Sutter 0 0 0 0 0 0 0 Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 1 Yolo 0 Yuba

Totals

0 0 0 0 0 0 0

6 66 27 23 46 805 2485

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page4

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETEDTElIPORARYPOSITIONS (In Penon Yean)

Business Property Other

Real Property Auditor- Drafting Technical Appraisen Appraisen Mapping Professional Clerical Total

1~ (22 (3) (42 (S) (6)

Alameda 0 0 0 0 077 077 Alpine 0 Amador 0 Butte 0 Calaveras 0 Colusa 0 0 0 0 0 0 Contra Costa 03 0 0 0 22 25 Del Norte 0 0 0 0 0 0 El Dorado 0 017 0 0 0 017 Fresno+ 0 0 0 0 5 5 Glenn 0 Humboldt 0 0 0 0 07 07 Imperial 0 0 0 0 007 0o7 Inyo 0 0 0 0 l 1 Kem 0 0 0 0 0 0 Kings 0 0 0 0 0 0 Lake+ 0 Lassen 0 Los Angeles 0 0 0 0 6 6 Madera 0 Marin NIA NIA NIA NIA NIA NIA Mariposa+ 0 Mendocino 05 0 0 0 0 05 Merced 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 Napa 0 Nevada 05 0 0 0 05 1 Orange 0 Placer 0 0 0 0 0 0 Plwnas 0 0 0 0 0 0 Riverside 0 0 0 0 44 44 Sacramento 0 0 0 0 03 03 San Benito 0 0 0 0 0 0 San Bernardino 0 San Diego 0 0 0 0 0 0 San Francisco 0 1 0 0 1 2 San Joaquin 0 0 0 11 26 37 San Luis Obispo 0 0 0 0 0 0 San Mateo 0 0 0 0 232 232 Santa Barbara 0 05 0 0 0 05 Santa Clara 0 0 0 0 125 125 Santa Cruz 0 Shasta+ 0 Sierra 0 0 0 0 0 0 Siskiyou 0 0 0 0 029 029 Solano+ 0 Sonoma 0 0 0 0 0 0 Stanislaus 0 0 0 0 05 05 Sutter 0 1 0 0 0 I Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 0 Yolo 0 Yuba 0 0 0 0 0 0

Totals 13 267 0 11 4015 4522

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 5

TABLE E

LOCAL ROLL VALUE AND STATISTICS

Supplemental Secured Roll Unsecured Roll Assessments

Full Value Full Value Roh in OOOs in OOOs Units

(1) (2) (7)

Alameda Alpine

69876702 $6279672 $76156374 175509

NIA NIA

Amador Butte

1694934 69279 1764213 7522402 425362 7947764

2040 NIA

Calaveras Colusa

2225898 44544 2270442 1191592 81146 1272738

2994 NIA

Contra Costa 60742957 2929323 63672280 31562 Del Norte 756106 42047 798153 1201 El Dorado 8739237 262588 9001825 8731 Fresno+ 24803899 1784201 26588100 36538 Glenn 1151858 61216 1213074 Humboldt 4554148 400446 4954594 5217 Imperial 4502710 638597 5141307 4681 Inyo 2216274 39899 2256173 1168 Kem 28598638 1752763 30351401 32546 Kings Lake+

3294572 145102 3439674 2724586 354841 3079427

5006 NIA

middotLassen 997648 116719 1114367 1738 Los Angeles 448017 057 29620587 477637644 NIA Madera 4152974 168117 4321091 6000 Marin Mariposa+

19793909 829352 20623261 ) 762656 88198 850854 lt

8621 1260

Mendocino 3907813 174878 4082691 4800 Merced 6950585 377894 7328479 NIA Modoc 456736 19776 476512 972 Mono 1514187 242902 1757089 Monterey 17744155 937788 18681943 123263 Napa 8442696 390162 8832858 NIA Nevada 5733915 187550 5921465 3919 Orange 171621293 12592016 184213309 138331 Placer 14245098 513741 14758839 16942 Plumas 1359550 54J75 1413725 1962 Riverside 71072213 2662051 73734264 88802 Sacramento 50029637 3248248 53277 885 42363 San Benito 2118700 86500 2205200 bull 1068 San Bernardino San Diego San Francisco

137231657 7165497 144397 l 54 52328232 5405549 57733781 lt 74026

9618 San Joaquin 20535238 1450121 21985359 13144 San lAais Obispo 12871435 470309 13341744 9018 San Mateo Santa Barbara

48314918 7163069 55477987 22737184 1773792 24510976 lt

11787 10895

Santa Clara 98560237 12043747 110603984 9421 Santa Cruz 13310232 621184 13931416 Shasta+ 6506812 472481 6979293 8497 Sierra 244716 39788 284504 ) 554 Siskiyou 1731219 174001 1905220 2071 Solano+ 17181898 751058 17932956 8506 Sonoma 26052000 l133000 27185000 middotmiddotbull Stanislaus 16242919 823489 17066408 19937 Sutter 3184900 245470 3430370 bull 3941 Tehama 1843938 82240 1926178 3433 Trinity 584432 1473 Tulare Tuolumne+

10459728 511333 10971061 2812488 119953 2932441 lt

16378 2407

Ventura 40178829 2461980 42640809 NIA Yolo 6792150 486985 7279135 5048 Yuba

Totals

1701547 129430 1830977 2362

$1594339612 $111146156 $1706245709 784241

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

Page6

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEF

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Residential Industrial SmgJe Manushy MUiti- Commercial

Family factured Family Vacant Vacant Vacant Residence Homes Residence Land Total Improved Land Total Improved Land Total

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Alameda Alpinebull

302973 686 33446 12970 350075 15262 1624 16886 6382 NIA middot NIA NIA NIA 0 NIA NIA 0 NIA

1844 NIA

8226 0

Amador Butte

10548 753 267 5734 17302 591 160 751 44 NIA NIA NIA NIA 0 NIA NIA 0 NIA

34 NIA

78 0

Calaveras Colusa

12990 In 1 1874 9801 24665 628 337 965 36 NIA NIA NIA NIA 0 NIA NIA 0 NIA

63 NIA

99 0

Contra Costa 253053 middot l327 7477 13491 275348 7971 1090 9061 2204 797 3001 Del Norte 5104 2258 336 4753 12451 488 182 670 39 6 45 El Dorado 38789 2280 1951 13698 56718 1752 544 2296 278 339 617 Fresno+ 148979 5086 5632 18954 178651 9152 1664 10816 3902 1003 4905 Glenn 0 0 0 Humboldt 25232 3318 2653 8672 39875 2181 332 2513 350 314 664 Imperial Inyo

20232 2080 895 24650 47857 3874 2126 6000 437 NIA NIA NIA NIA 0 NIA NIA 0 NIA

355 NIA

792 0

Kem 135618 17862 6784 109812 270076 9154 3071 12225 2585 2778 5363 Kings 19072 800 775 2352 22999 1314 493 1807 236 In 7 236 Lake+ 17538 7829 358 31046 56771 1973 658 2631 32 14 46 Lassen 12000 784 In 1 2100 14884 560 170 730 61 43 104 Los Angeles Madera

1629421 15781 241502 142066 2028770 84132 15490 99622 37428 NIA NIA NIA NIA 0 NIA NIA 0 NIA

11597 NIA

49025 0

Marin Mariposa+

70008 114 5155 10890 86167 2758 588 3346 580 NIA NIA NIA NIA 0 NIA NIA 0 NIA

139 NIA

719 0

Mendocino Merced

16984 2264 917 9467 29632 1813 418 2231 315 NIA NIA NIA NIA 0 NIA NIA 0 NIA

112 NIA

427 0

Modoc 1653 197 27 846 2723 374 254 628 10 17 27 Mono 10535 3935 14470 218 218 0 Monterey 69695 2013 5358 5284 82350 4382 699 S081 757 264 1021 Napa 21888 1142 2036 1620 26686 1705 445 2150 254 276 530 Nevada 33098 1778 836 16358 52070 1105 292 1397 205 195 400 Orange 599171 7901 27505 18232 652809 24851 1719 26570 11583 923 12506 Placer 59661 1875 7252 18963 87751 2789 1293 4082 550 549 1099 Plumas 0 0 0 Riverside 339917 23754 4376 141568 509615 17946 9849 27795 In 6 In 7 0 Sacramento 283212 5383 19250 18693 326538 11433 2261 13694 3566 2058 5624 San Benito 6924 287 357 773 8341 480 43 523 130 58 188 San Bernardino 0 0 0 San Diego 569910 11093 43860 45709 670572 19849 3776 23625 6621 3131 9752 San Francisco 111974 0 35488 6376 153838 13355 In 4 13355 2690 In 4 2690 San Joaquin 99036 2010 11986 7188 120220 6334 1114 7448 1826 828 l654 San Luis Obispo 55136 6568 9156 22851 93711 6000 1232 7232 846 280 1126 San Mateo 176558 763 5527 6811 189659 6618 3340 9958 3094 3346 6440 Santa Barbara 81321 3179 7059 4993 96552 4321 482 4803 1106 367 1473 Santa Clara 359382 5682 14055 7505 386624 66329 1359 67688 6826 181 7007 Santa Cruz 52709 1078 4139 12095 70021 2956 421 3377 561 123 684 Shasta+ 37897 5495 2360 12965 58717 3333 1264 4597 323 281 604 Sierra 1237 34 60 880 2211 100 25 125 12 4 16 Siskiyou 29577 942 827 In 1 31346 2668 In 6 2668 746 In 9 746 Solano+ 88196 785 3047 6278 98306 2625 911 3536 807 600 1407 Sonoma 92412 2669 5673 11752 112506 4841 In 6 4841 2086 In 9 2086 Stanislaus 89770 4243 5485 4417 103915 5003 1232 6235 1580 In 7 1580 Sutter 14828 671 1805 1947 19251 848 161 1009 526 132 658 Tehama 4920 1906 533 1501 middot8860 761 245 1006 260 76 336 Trinity Tulare

4115 1290 523 4621 10549 370 43 413 14 81377 4043 4402 NIA 89822 5039 In 6 5039 984

4 In 9

18 984

Tuolumne+ 18533 2861 930 7934 30258 888 200 1088 43 40 83 Ventura 171111 2666 6600 12273 192650 5519 813 6332 2924 1302 4226 Yolo 29715 850 2200 1928 34693 1890 488 2378 712 312 1024 Yuba

Totals

9365 1550 2064 2033 15012 2075 445 2520 290

6323374 167930 544798 828785 7864887 370608 63353 433961 106841

320

35105

610

141946

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF RJRNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page7

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Miscellaneous secured

Rural Possessory Oil Gasamp Homes1tes Unrestricted Restricted lotat Interests Mineral Others Total

(12) (13) (14) (JS) (16) (17) (18) (19)

middotTOTALlt middotSECURED

~~~~gtgt middot

Alameda Alpine Amador

2827 1292 4119 4 4 NIA NIA NIA 0 NIA NIA NIA 0

2233 18061 725 21019 93 93

lq1bull0gtmiddot o 39243

Butte Calaveras

NIA NIA NIA 0 0 NIA NIA 0 4609 6321 1289 12219 NIA l131 1935 3066

0 lt~l~~j4

Colusa NIA NIA 712 712 0 217 NIA 217 middotmiddotmiddotlt9z~f

Contra Costa 820 2576 516 3912 0 1074 4827 S901 middot_291a~ Del Norte El Dorado Fresno+ Glenn

NIA 215 0 215 1 414 1203 1618 20048 246 452 20746 1428 17 19131 20576

NIA 12500 14352 26852 NIA 359 NIA 359 0 0

~~~ middotmiddot~~~~

Humboldt NIA 14119 525 14644 0 780 7359 8139 middot (58l5 Imperial Inyo

2605 5380 0 7985 13 26 5 44 NIA NIA NIA 0 NIA NIA NIA 0

6ZCi78bull ()

Kem 10192 26595 11393 48180 0 2777 31174 33951 369~79$ Kings Lake+ Lassen

3615 848 4708 9171 0 100 0 100 373 2180 342 2895 0 29 123 152 NIA NIA 1293 1293 0 76 NIA 76

middotmiddot 3431~middot ()2~4

gt bull11u1rt Los Angeles Madera Marin Mariposa+ Mendocino Merced

NIA 33498 NIA 33498 10591 1604 18182 30377 NIA 41953 3889 45842 0 21 15 36 108 240 510 858 0 0 976 976 NIA NIA NIA 0 0 NIA NIA 0

7055 4446 9884 21385 0 0 1204 1204 NIA NIA 0 0 0 0 0 0

middotmiddot~=~~~middot

f IModoc 1282 2985 501 4768 0 0 19103 19103 middotmiddotmiddotmiddotmiddotmiddotmiddotybull7J49 Mono Monterey Napa Nevada Orange

0 0 0 29 29 2199 4145 3167 9511 2 293 4053 4348

10289 503 579 11371 0 0 3674 3674 NIA NIA 63 63 0 0 0 0

1141 2463 228 3832 1076 380 666 2122

)~~~~~ gt)4tf

o~~~tT Placer Plumas

0 231 961 1192 0 95 8111 8206 0 0

lOlJlOmiddotmiddotmiddotmiddotmiddotmiddotbullmiddotbullbullbullmiddotmiddotmiddotbullmiddotmiddotbullbull bullmiddotmiddot obullbull --middot

Riverside Sacramento San Benito

In 2amp3 7070 2475 9545 10781 3 0 10784 5557 1015 1512 8084 137 3226 10107 13470 1821 2241 2262 6324 0 11 0 11

Lgtiii~~~[~ilmiddotbull _~middot77~+ San Bernardino 0 0 San Diego San Francisco

8062 13158 1382 22602 4345 170 70973 75488 0 0 0 0 0 0 0 0

bull$()l~(J)1lt bullJ69Jl8lgt

San Joaquin San Luis Obispo

9683 4258 6701 20642 6 98 1474 1578 6477 1972 3358 11807 481 227 1714 2422 ltimiddot~r~~

San Mateo 798 855 720 2373 5 13 3201 3219 middotmiddot ltiu~ti4bull Santa Barbara Santa Clara Santa Cruz

205 4218 2150 6573 152 888 203 1243 3153 3153 NIA 0

2567 9388 837 12792 0 0 0 0

bullbull )1-0~~ middotbullltlt~7llt

middot 86814 bull Shasta+ 7423 910 2325 10658 16 96 8488 8600 ibullJM76 Sierra 239 239 483 961 166 290 158 614 bull)~~2)7 Siskiyou 5486 In 12 3966 9452 0 0 490 490 tbullbullmiddot44~7C)) Solano+ 4684 3610 2394 10688 0 248 7498 7746 J21~683bullbull Sonoma 27978 5525 2152 35655 0 162 0 162 bullbull 1~5~$fJ bullbull Stanislaus 4483 2926 6650 14059 0 0 0 0 J~MJ Sutter 1915 4318 0 6233 0 256 1766 2022 gt~gt~Jpltmiddot Tehama 16300 4192 4903 25395 0 76 0 76 n1s~~bullbullbull Trinity Tulare

762 In 4 861 1623 0 1117 1117 In 13 21570 In 13 21570 336 In 18 5745 6081 middotmiddotmiddotmiddotmiddotT1~~z~1bullbull

Tuolumne+ Ventura

246 2585 1035 3866 668 367 770 1805 500 4630 1571 6701 NIA 360 11424 11784

middotmiddotymiddotmiddotmiddotmiddotmiddotmiddot~~tregbullbull =bullbull12l~~3middot

Yolo Yuba

1595 1756 3341 6692 0 176 0 176 2690 2290 157 5137 0 444 87 531 -middotbullbull~~~

-middot - -middotmiddot --middotmiddot-middotmiddot-middotmiddotmiddot

Totals 176040 281058 111769 568867 30297 17625 245868 293790 9J~4$t THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY

NIA= Not Available or Not Applicable 0 =Zero bull =No Response to This Item bull 1992middot93 data no data provided for 1993middot94

+ County AssessorRecorder County AssessorRecorderClerk

Page 8

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

UNSECURED ROLL GRAND Unsecured TOTAL TOTAL

Personalty Possessory UNSECURED Aircraft Boats amp Fixtures Interests Other ROLL

(21) (22) (23) (24) (25) (26)

Alameda 1103 14971 23574 3958 In 23 43606 Alpine NIA NIA NIA NIA NIA 0 Amador 76 978 1172 178 2404 Butte 292 4767 4790 269 0 10118

JOCfLgt bullbullmiddotmiddotltbullROLLbullbulllt

bull-middotbullc21rmiddotmiddotmiddot 42216

middotmiddotmiddotmiddot _ ltmiddotbullmiddoto bullbull 41~647

lt10us Calaveras 57 1415 946 78 NIA 2496 Colusa 111 709 1050 68 197 2135 Contra Costa 607 28701 2180 201 31689

middot 43~S10middot gt ~064

middotmiddot ltus12 Del Norte 39 929 434 438 148 1988 El Dorado 374 6793 5774 214 91 13246 Fresno+ 707 6142 21172 1416 NIA 29437 Glenn 136 440 1243 1819 Humboldt 187 1827 3469 921 1076 7480 733tSmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotrmiddotmiddotmiddotmiddotmiddotmiddotmiddot~~ Imperial 200 1385 2872 585 771 5813 68491 Inyo 87 520 1437 NIA 1 2045 bull2~045 Kem 922 3237 17062 623 3873 25717 bull 395~St2 Kings 124 1770 2187 231 0 4312 Lake+ 130 6761 1372 145 191 8599

38~625 lt 11~094 Lassen 40 1026 NIA 309 NA 1375 Los Angeles 3752 48892 In 25 33 280719 333396 Madera 73 1060 2423 180 695 4431 Marin 192 5736 10709 995 167 17799 Mariposa+ 49 441 955 327 NIA 1772 Mendocino 186 1914 5850 470 0 8420 Merced 245 1771 4358 404 1126 7904

middot middot middot 1~4i

i~[bullModoc 42 262 277 268 76 925 middot 28~114 Mono 29 169 423 621 ltmiddotmiddotmiddot 1~38 Monterey 375 5352 13603 1622 In 23 20952 123~63 Napa 319 1646 3630 258 0 S853 lt50~264

Nevada 260 2299 5005 409 0 7973 61~903 Orange 888 25225 109863 1786 2980 140742 middotbullJD8~581 Placer 406 5660 7064 242 420 13792 114jl22 Plumas 57 1413 914 2384 Riverside 1712 3904 27670 ) In 23 33286 Sacramento 739 17506 44303 1735 870 65153

middot~~i= )132~563

San Benito 215 491 1404 65 In 23 2175 San Bernardino 0

l7S62 0

San Diego 2227 19747 63744 0 5 85723 887~71 San Francisco 0 2423 44998 2847 In 23 50268 San Joaquin 388 10233 12015 483 140 23259 c~~~ San Luis Obispo 474 12014 13162 0 0 25650 San Mateo 465 11136 23680 2791 In 23 38072 (_ t bull~~~~ Santa Barbara 604 5739 436 2099 2042 10920 bull1111564 Santa Clara 1250 12815 49815 1468 NIA 65348 bull529820 Santa Cruz 294 2764 8544 1191 0 12793 99667 Shasta+ 294 7308 5147 1552 0 14301 Sierra 6 185 230 1410 12 1843 Siskiyou 118 1604 1761 1436 200 5119 Solano+ 188 4330 6694 647 195 12054 Sonoma 819 5535 12280 1023 529 20186

ltrM77 -middot S770 s

Stanislaus 304 5343 18010 439 0 24096 ))49885 Sutter 121 2641 2121 9 118 5010 Tehama 88 1295 936 117 281 2717 Trinity 297 297

bullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot bullbull bullbullbullmiddot 34~183 ygt -middot~=~~~ Tulare 554 7745 9023 661 136 18119 middotbull bullbullmiddotbullmiddotbullbullbull l4l~61S Tuolumne+ 221 l774 1539 390 0 3924 ltbull bullgtbullbull 41~024 Ventura 976 17029 23411 NIA In 23 41416 bullbullbullbullbullbull263~10middot Yolo 187 1333 4993 151 349 7013 Yuba 108 2180 993 146 187 3614

Totals 24417 341285 630114 39987 297796 1333599

)~1~916middot 17~424

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero middot=No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page9

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEG

REAL PROPERTY DATA (See Table 0 for WorkloadStaff Comparisons)

New Construction Transfers JUriSdlctions lotaJ New Construction

Siilile Issuing Building Assessments Discovered Family Total Building Pennits Resulting Without

Transfers Transfers Pennits Received From Pennits Pennits (1) ~2) (4) (5) ~2 (6)

Alameda NIA NIA 18 13653 10008 NIA Alpine NIA NIA 1 104 NIA NIA Amador 1138 7 l497 Butte NIA NIA NIA NIA NIA NIA Calaveras 724 1635 2 1475 739 NIA Colusa 437middot 1030 3 1532 970 206 Contra Costa 19373 19905 15 22521 14107 0 Del Norte 1450 1933 2 956 717 22 El Dorado 6703 16350 3 5073 3126 45 Fresno+ 10752 18524 16 14447 9215 NIA Glenn 733 3 765 Humboldt NIA 3630 8 3736 1691 NIA Imperial 1826 4935 6 3290 3130 100 Inyo NIA 848 2 NIA 345 NIA Kem 10506 9 16123 13633 Kings 1773 2682 NIA NIA 2310 NIA Lake+ NIA 3847 3 26676 NIA NIA Lassen In 2 960 2 1008 528 30 Los Angeles 181713 366222 86 265256 63515 NIA Madera NIA 7840 5 2735 NIA NIA Marin 1144 1335 12 8247 3957 Mariposa+ NIA 1534 NIA 1132 NIA

63 NIA

Mendocino 2000 3400 4 3000 2100 200 Merced In 2 5586 7 NIA 5245 In 5 Modoc 333 1035 2 331 226 52 Mono 2556 1243 Monterey NIA 7175 13 NIA 1851 NIA Napa NIA 3454 5 1674 NIA 50 Nevada 3510 3749 2 3925 2438 100 Orange 48731 53550 32 34502 27922 23 Placer 6131 8276 7 10497 2933 0 Plumas 3404 2 Riverside NIA 60714 25 11523 18395 NIA Sacramento 20857 26779 middot7 23254 17515 250 San Benito NIA 1321 3 815 634 400 San Bernardino San Diego 33258 65759 19 16824 18582 San Francisco 4846 9270 1 21943 NIA NIA San Joaquin 9756 11061 8 14023 4562 2128 San Luis Obispo 4867 8112 8 11235 NIA 107 San Mateo NIA 11726 21 22285 3186 0 Santa Barbara 2300 3700 8 7316 6712 1000 Santa Clara 24760 29200 17 20112 9784 NIA Santa Cruz NIA 4180 5 5211 1543 11 Shasta+ NIA 6314 4 5480 3793 88 Sierra 130 555 1 247 141 21 Siskiyou 966 6446 6 1541 1001 50 Solano+ 8057 8944 8 3910 1597 Sonoma 10 15000 Stanislaus 8039 19002 10 10195 6079 1500 Sutter NIA 2352 3 3208 1354 12 Tehama 2800 4 2640 1850 105 Trinity 228 315 1 520 630 Tulare NIA 9074 9 NIA NIA

290 NIA

Tuolumne+ 1000 1818 2 1776 1369 100 Ventura 13085 13989 11 25683 7897 NIA Yolo 2220 2561 5 5419 3500 50 Yuba NIA 1549 5 2116 1261 27

Totals 420969 865313 478 677674 282091 7030

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 10

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE G(CONTINUED)

REAL PROPERTY DATA (See Table 0 for WorkloadStatT Comparisons)

Miscellaneous Proposition 8 Uruts

tmprovea tmprovea Affected by New Single Multi Misfortune Property Subdivision RoU Family Family Commercial Industrial Rural Others Total Calamity Splits Lots Corrections

Alameda

(7) (8) 92 (10) 11) (12) 13) (142 15) 16)

S981 44S 201 107 32 343 7109 3S 303 2416

(17)

Alpine 4 19 Amador 290 483 893 Butte NIA NIA NIA NIA NIA NIA 8498 NIA NIA NIA NIA Calaveras 42S 33 35 9 201 1786 2489 9 439 77 781 Colusa NIA NIA NIA NIA NIA NIA 314 5 52 97 252 Contra Costa 19Sl8 200 600 so 100 20468 s 412 223S 13827 Del Norte 37 0 1 0 0 11 49 15 332 25 357 El Dorado 18659 0 267 214 374 Fresno+ 3223 202 303 208 1077 2880 7893 NIA 4888 3219 6225 Glenn 800 Humboldt 113 10 19 7 165 18 332 11 312 172 2100 Imperial 56 18 8 2 40 380 504 4 438 897 822 Inyo NIA NIA NIA NIA NIA NIA 865 4 15 35 263 Kem 1222 0 0 0 0 0 1222 2251 3282 7148 Kings Lake+

NIA NIA NIA NIA NIA NIA 12S 5 640 470 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA

477 NIA

Lassen NIA NIA NIA NIA NIA NIA 0 NIA 46 24 NIA Los Angeles 25667 5500 2750 1982 35899 51496 18788 NIA 140088 Madera 9 0 4 1 39 0 53 NIA 1792 588 6409 Marin NIA NIA NIA NIA NIA NIA 12000 58 626 187 684 Mariposa+ 20 20 5 339 87 100 Mendocino 111 0 12 2 20 0 l4S Sl 700 200 1440 Merced 3100 so so In 9 800 0 4000 23 348 805 4900 Modoc NIA NIA NIA NIA NIA NIA 197 31 78 0 3S6 Mono NIA NIA NIA NIA NIA NIA 1427 Monterey NIA NIA NIA NIA NIA NIA 13123 NIA 251 1192 4882 Napa 1071 NIA NIA NIA NIA NIA 1071 l2S 118 2497 Nevada l32S 27 42 13 354 1761 140 302 251 1541 Orange NIA NIA NIA NIA NIA NIA 204820 744 915 2213 5243 Placer 4179 995 S3 89 0 6869 12185 12 2627 1254 5097 Plumas 312 312 15 84 87 432 Riverside 45630 NIA 656 NIA 93 13575 59954 NIA 10005 NIA 24621 Sacramento 67624 491 368 215 S3 1495 70246 122 5430 3688 22770 San Benito NIA NIA NIA NIA NIA NIA 1680 10 98 564 570 San Bernardino San Diego 42975 3670 2502 1483 761 38656 90047 65 11481 13257 32324 San Francisco 23678 3440 96 27 0 l356 28597 319 268 1022 9434 San Joaquin In 8 3380S In 10 271 1023 0 35099 18 739 2059 7604 San Luis Obispo 4700 150 125 15 100 7366 12456 63 1822 708 9929 San Mateo 23769 87 25 22 563 30 24496 224 171 517 2304 Santa Barbara 12300 219 200 100 12819 16 878 1346 2911 Santa Clara 79256 600 1591 1046 60 146 82699 134 813 3388 12505 Santa Cruz 3473 13 572 846 Shasta+ NIA NIA NIA NIA NIA NIA 198 754 1449 NIA NIA Sierra 79 0 0 2 0 0 81 7 19 0 162 Siskiyou 3252 30 187 94 780 Solano+ 16580 132 160 16872 221 1636 24602 Sonoma 2500 Stanislaus 17361 253 263 81 142 2997 21097 0 1644 1521 NIA Sutter 66 59 22 6 181 5 339 24 163 493 248 Tehama 51 8 6 0 25 90 308 223 618 Trinity Tulare

16 23 NA NIA NIA NIA NIA NIA NIA NIA NIA NIA 5400

Tuolwnne+ 150 3 10 0 5 0 168 6 92 68 382 Ventura NIA NIA NIA NIA NIA NIA NIA 3S83 2360 2179 14764 Yolo 3183 26 38 42 26 0 3315 220 112 1548 Yuba

Totals

NIA NIA NIA NIA NIA NIA 329 24 90 403

403771 50423 10140 3798 5506 80249 826147 58080 76710 53948

790

382300

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DAT A ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 11

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

EXPLANATION OF DATA CONTAINED IN EACH TABLE1

The purpose of this report is to supply data that is useful for comparing the operations of an assessors office with those of other county assessors Two possible uses for the data contained in this report are for managementstaff planning and budget-development procedures

This data was compiled by the Boards Assessment Standards Division from a questionnaire sent to all assessors Please note that the figures and totals may be incomplete in that they represent a compa~on of furnished data only Any questions you have concerning this report should be directed to the Real Property Technical Services Section at (916) 445-4982 Any 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 reports2 Please note that neither this years report nor any of the previous reports include current 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 errors so we believe the statewide data and trends over the years are reasonably accurate unless otherwise noted

TABLE A BUDGET DATA amp COSTS OF SELECTED PROGRAMS

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 setvices from other departments (eg janitorial data processing) other costs services to other departments map sales and other income (eg sale of data fee for appraisal copies fee for on-line access to assessors information) 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 New for 1993-94 are the data processing costs (cost of setvices provided by other county departments and cost of services implemented internally) and a comparison of the change in gross budgets from 1991-92 to 1992-93 and 1992-93 to 1993-94

As illustrated below over the past ten years the statewide totals indicate that gross budgets have been gradually increasing each year until this year The 1993-94 statewide gross budget is 6 percent less than the 1992-93 figure

1 For combined functions the data used represent only those related to the function of the assessor as furnished by

them 2 All data referenced and contained in the charts were collected from previous issues ofA Report on Budgets Workloads and Assessments Appeals Activities in California Assessors Offices

Gross Budget

Year

These data may be calculated with other data in this report to indicate the cost per staff or cost per roll unit for example ofan assessors office

Notes Column 4 Gross Budget is the sum of Columns I through 3 Many assessors offices have other sources of income These sources have been divided into three categories services to other county departments (column 5) map sales (column 6) and other income (column 7) Deducting the amounts entered in columns 5 6 and 7 from the gross budget (column 4) yields the net budget (column 8) If the assessors office does not have other sources of income then the gross budget (column 4) will equal the net budget (column 8)

Columns 9 through 13 compare the 1993-94 net budget to the net budgets from 1991-92 and 1992-93 fiscal years and indicate the annual percentage change Columns 14 through 16 separately identify special interest items Column 14 is the amount of the net budget attributable to the exemption program Column 15 is the data processing costs provided by county departments other than the assessors office Column 16 is the data processing costs of services implemented internally by the assessors office

TABLE B BUDGETED PERMANENT POSffiONS

This table provides data on the staffing levels of the county assessors offices This table divides budgeted and funded permanent positions into six categories assessor and managers real property appraisers business property appraisers cadastral draftspersons other technicalprofessional (eg computer specialists) and clerical New for this year are columns comparing the change in total staff from 1991-92 to 1992-93 and 1992-93 to 1993-94

Statewide the assessors staffing levels peaked in 1991-92 declined in 1992-93 and further declined in 1993-94 The following chart indicates the trend in staffing levels over the past 10 years

11

Staffing Levels 6000

tmiddotmiddotbullmiddotmiddotmiddotmiddotmiddotmiddotgtgtmiddoto-middotmiddotmiddotmiddotmiddotmiddot-middotmiddot

0

~ Iii

5 500

5000

4500

111111111111111111111111114000 ~ U) mco -

Year

These data may be used in conjunction with the data in the other tables to the measure efficiency and productivity of an assessors office In Tables 0 and P we analyzed the workload with data in this table to develop workload indicators

Notes Positions are given in tenns ofperson years Columns 8 through 11 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 for in this section they are included in Table D

TABLE C BUDGETED POSffiONS LEFT PERMANENTLY UNFILLED

This table provides data on unfilled positions that are not temporarily vacant These positions are authorized but not funded Also included in these numbers are positions that are chronically vacant such as specialist positions that are difficult to fill This table separates the data into the same six categories as Table B (assessors and other managers real property appraisers business property auditor-appraisers draftingmapping other technicaVprofessional and clerical) PLEASE NOTE THAT nns MAY BE THE LAST YEAR THAT WE WILL COLLECT AND REPORT THIS DATA

Over the past five years the statewide total has been gradually increasing indicating that more and more ofthe authorized positions are going unfilled due to budgeting problems The 1993-94 statewide total is 3 8 percent above the 1992-93 statewide total as shown by the following chart

m

300 c 0 250ie 200 0 150A

0 - 100 ci 50

Positions Left Pennanently Unfilled

z 0 ~ amp() in comco -mco

Year

This table may be used together with Tables ~ B and D to analyze the staffing trends As budgets and staffdecreased the number ofpositions left permanently unfilled increased

TABLED BUDGETED TEMPORARY POSIDONS

This table provides data on the budgeted temporary positions by staffing level This table divides the data into five categories (real property appraisers business property auditor-appraisers draftingmapping other technical professional clerical) Positions are given in terms of person years This is new for 1993-94 previously we asked for this data in terms ofperson hours

The number oftemporary positions decreased in 1993-94 by more than 50 percent from 1992-93 To compare the 1993-94 data with those provided in previous years we needed to convert the previous years data from person-hours to person years The following chart shows the trend for the last ten years

Budgeted Temporary Positions 200

c 8 middot

150

0 A - 100

0

ci 50z

0 ~ amp()m-co ~ agt

Ogt -co_N8 -Ogt

Year

These data and the data in Table B make up the total staffing level of an assessors office The total staffing level is used in conjunction with the data in the other tables middotto measure efficiency and productivity of an assessors office In Tables 0 and P we analyzed the workload with data in this table to compare workload indicators

lV

TABLE E LOCAL ROLL VALUE AND STATISTICS

This table provides the total value of the secured and unsecured rolls It also lists the total number of units (assessments that result in a single tax bill) on the secured roll the unsecured roll and the supplemental roll

The statewide total roll value increased steadily until 1992-93 as illustrated below The 1993-94 indicated total roll value dropped as did the number of roll units However we did not receive information from San Bernardino County for this table for middot 1993-94 We estimate that with San Bernardino County the roll values would have increased by I percent and the roll units would have increased by 3 percent

Local Roll Value

8shyen -en

I

-Ng en-Year

This table 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

Notes These figures are furnished by the counties in some cases they do not agree with the totals indicated in Table F

TABLE F DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

This table provides data on the distribution of the secured and unsecured rolls by property types 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 five categories aircraft boats personalty and fixtures unsecured possessory interests and other unsecured

v

Distribution of Local Roll

1 13 0 Secured Residential 3

II Secured Rural 4

O Secured Commercial 5 Iii Secured Miscellaneous

bull Secured Industrial

mn Unsecured

These data may be used in analyzing the workload of an assessors office and comparing it to like counties The data also may be used to show the work distribution (eg ratio of residential to commercial units ratio ofsecured units to business property assessments)

Notes Column 27 Grand Total Local Roll is the sum ofColumn 20 (Total Secured Roll) and Column 26 (Total Unsecured Roll) These figures are furnished by the counties in some cases the totals do not agree with Table E

TABLEG REALPROPERTYDATA

For purposes of this report we divided the workload of an assessors office by real property and business property Table G provides data on the real property workload The business property workload is contained in Table H Another workload item that affects both real and business property is assessment appeals and that information is contained in Tables I and J The data contained in this table and the relevant appeals data in Tables I and J comprise the real property workload of an assessors office In Tables 0 and P we analyzed both the real property and the business property workload by the staffing levels indicated in Table B

Included in the real property workload are transfers new construction Proposition 8 reductions (properties where the current market value has fallen below the factored base year value) misfortunecalamity property splits new subdivision lots and roll corrections Please note that these data do not represent the entire real property workload of an assessors office In addition some data that we did requested were not available in certain counties The categories that are new for the 1993shy94 report are Proposition 8 Units Affected by MisfortuneCalamity and Roll Corrections

V1

Statewide the total number of transfers (Column 2) and number of new assessments from new construction (Columns -5 and 6) indicates a decrease from 1992-93 by 4 However the 1993-94 totals do not include data from San Bernardino County We estimate that the total number oftransfers and new construction statewide increased by 2 as opposed to the indicated 4 decrease This followed a sharp 25 decrease for 1992-93 in the total number of transfers and number of new assessments from new construction The chart below illustrates the trend in transfers and new construction in the last ten years These figures provide one indicator that Californias real estate activity continued to be weak in 1993-94 However from the continuing decline in Californias real estate values we have sunnised that this has resulted in an increase in the Proposition 8 workload In addition during the 1993-94 fiscal year California experienced two Governor-declared disasters which affected six counties - Thus any decreases in workload from transfers and new construction as compared to 1991 and earlier was offset by increases in workload from Proposition 8 and disaster relief

Total Number of Transfers and New Construction

Year

Notes Columns 7 through 13 list the number of units which have had their values reduced to the current market value Column 14 lists the number of units that have been affected by a misfortune or calamity and have had their taxable values reduced under Revenue and Taxation Code Sections 170 or 5l(c)

TABLE H BUSINESS PROPERTY DATA (INCLUDING AGRICULTURAL BUSINESSES)

This table provides data used to determine the business property workload of an assessors office Items affecting the business property workload include boats aircraft direct billing assessments property statement assessments field appraisals and mandatory audits In addition to the number of total mandatory audits for 1993-94 we collected data on the number of mandatory audits completed and the number ofmandatory audits waived

vu

Statewide the total number ofbusiness property assessments (column 7) decreased 19 from 1992shy93 (Adjusted for San Bernardino County we estimate a growth of 17) In addition the number of total mandatory audits decreased 136 from 1992-93 These figures also indicate that Californias economy continued to be sluggish during 199394 The chart below illustrates the decline in the number ofbusiness property assessments since 1987-88

Trend in Business Assessments

Year

Another workload item appeals ofbusiness property assessments is contained in Column 5 ofTables I and J The data contained in this table and the relevant appeals data in Tables I and J comprise the business property workload of an assessors office In Tables 0 and P we analyzed the business property workload by the auditor staffing levels contained in Table B

Notes Column 1 includes only boats that are assessed boats with a value of under $400 that are not assessed are excluded Column 2 omits exempt historical aircraft In Column 4 a field appraisal is defined as an appraisal that was done at the place ofbusiness and was not assessed by either a property statement or direct billing Column 7 is the sum ofColunms 1 through 6 Vessel Property Statements (Column 8) are mailed out on boats that are valued over $30000 Column 10 provides the number of mandatory audits completed during the 1993-94 fiscal year

TABLES I amp J DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPE

These tables indicate the number of appeals filed among various property types The total number of appeals filed is sorted by residential commercial industrial rural business property and other appeals filed Please note that the number 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 types is new for this year the total appeals filed can be compared to previous years

As depicted by the chart below the total number of appeals filed stayed relatively the same between 1987-88 and 1990-91 with a slight increase in 1990-91 In 1991-92 and 1992-93 the total number of

Vl1l

appeals filed increased noticeably However in 1993-94 the total number of appeals filed increased dramatically by 51 percent over 1992-93

cu ll cu

g E = z

200000 180000 160000140000 12000010000080000 60000

Total Number of Appeals Filed

40000 20000

0 Ugt U) co ~ co Ogt -

co ah co Ogt -

co Cljgt ~ ~ co Ogt ~ co co Ogt Ogt m Ogt - - ~

Ogt-Year

The data contained in Tables B G H I and J were analyzed in Tables 0 and P to provide workload indicators ofthe assessors workloads

Notes Table I indicates the number of appeals filed for the 1993-94 fiscal year (filing period July 2 to September 15 1993) Table J indicates the number ofappeals outstanding as ofJuly 1 1993-appeals that were filed for previous fiscal years but had not yet been heard

TABLES K amp L ASSESSMENT APPEAL ACTIVITY

These tables provide data on what action was taken on assessment appeals during the 1993-94 fiscal year Table K indicates the assessment appeal activity that occurred during the 1993-94 fiscal year on appeals that were filed for the 1993-94 fiscal year Table L indicates the assessment appeal activity that occurred during the 1993-94 fiscal year on the appeals that were filed for previous fiscal years and carried over to 1993-94 The number of appeals resolved is separated into seven categories appeals withdrawn no show (taxpayers 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 1993-94 fiscal year but also the workload that is carried over to the next fiscal year As this format is new for 1993-94 we have no comparisons to make from previous fiscal years

Notes Total number of appeals filed (Column 1) is taken from data in Column 7 of Tables I and J Column 9 is the sum ofColumns 2 through 8 Column 10 is Column 9 subtracted from Column 1

IX

TABLE M DOLLAR VALUE OF APPEALED PROPERTY

This table provides data on the fiscal impact of assessment appeal decisions on the 601 roll and the supplemental roll As this format is new for 1993-94 we have no comparisons to make from previous fiscal years

Statewide decisions made during 1993-94 reduced the regular county rolls for various years by $17772372010 and the supplemental rolls for various years by $199711789 In total the counties lost approximately $180 million in tax dollars

Notes Columns 1 and 4 contain the roll values of all appealed properties prior to appeal Columns 2 and 5 contain the roll values ofthe appealed properties after the appeal decision The net adjustment to each roll is indicated in columns 3 and 6 PLEASE NOTE THAT TIIlS MAY BE THE LAST YEAR THAT WE WILL COLLECT AND REPORT nns DATA

TABLE N NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

This table provides data on the number of boards or hearing officers for each county which hear property tax appeals To handle the increase in property tax appeals for 1993-94 the most notable changes occurred in the County of Los Angeles and the City and County of San Francisco Los Angeles County increased the number ofassessment appeals boards from 3 to 5 (the maximum allowed under current law) and hearing officers from 10 to 21 San Francisco City and County added a second assessment appeals board and five hearing officers

Notes Column I indicates if thecounty board of supetvisors sits as the county board ofequalization column 2 lists the number ofassessment appeals boards~ and column 3 lists the number hearing officers appointed by and separate from the assessment appeals board

TABLE 0 WORKLOAD INDICATORS

This table provides some workload indicators of an assessors office The workload data from Tables G H I and J when used in conjunction with the data on staffing levels in Table B provide various indicators ofthe efficiency of the assessors office However please note that the data we requested in our questionnaire may not represent the entire workload of an assessors office In addition 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 offurnished data only

Notes Column 1 number of real property units worked is the sum of the total transfers (Table G column 2) new assessments resulting from pennits (Table G column 5) construction discovered without permits (Table G column 6) total Proposition 8 (Table G column 13) units affected by misfortune or calamity (Table G column 14) property splits (Table G column 15) new subdivision lots (Table G column 16) roll corrections (Table G column 17) and assessment appeals (Tables I

x

and J column 7 minus column 5) Column 2 the number of appraisers is the sum of real property appraisers from Budgeted Permanent Positions (Table B Column 2) and Budgeted Temporary Positions (Table D Column 1) The number of units worked (column 1) divided by number of appraisers (column 2) equals the number ofunits worked per appraiser (column 3)

Column 4 the number ofunsecured units worked is the sum of the total business property assessments (Table H column 7) the mandatory audits complete (Table H column IO) and the number ofbusiness property appeals filed (Tables I and J column 5) Column 5 the number of appraisers is the sum of auditor-appraisers from Budgeted Permanent Positions (Table B Column 3) and Budgeted Temporary Positions (Table D Column 2) Column 6 the number of unsecured units worked per auditorshyappraiser is column 4 divided by column 5 the number ofauditor- appraisers

Column 7 is the number of property splits (Table G column 15) divided by the number of drafting personnel (Table B column 4) Column 8 is the number ofnew subdivision lots (Table G column 16) divided by the number ofdrafting personnel (Table B column 4)

TABLEP DISTRIBUTION OF WORKLOAD INDICATORS

In this table the workload indicatorsmiddot provided by Table 0 are sorted in descending order by the number of upits worked Please note that the data we requested in our questionnaire does not represent the entire workload ofan assessors office

The statewide average number of units worked per appraiser is 186772 Fifteen counties out of 58 are above the statewide average The statewide average number of unsecured units worked per auditor-appraiser is 293136 Thirty-two counties are above the unsecured statewide average However please note that not all counties reported in identical units we will further define the data requested to avoid this in the future In addition 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

Notes Please see the Table 0 Notes above for a description ofunit worked

X1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Cost of Other Income Salaries Services services

and From Other Other Gross to Other Map Net Wages Depts Costs Budget Depts Sales Other Budget

Alameda

(1) (2) (3) (4) (5) (6) (7) (8)

$8002636 $899469 $309244 $9211349 $359 $71424 $3273103 $5866463 Alpine 88165 0 16966 105131 0 NIA NIA 105131 Amador 433730 5677 28050 467457 0 0 0 467457 Butte 1541969 0 379060 1921029 0 0 0 1921029 Calaveras Colusa

645122 185361 29083 859566 0 945 0 442117 0 46275 488392 NIA NIA NIA

858621 488392

Contra Costa 6692131 587536 323099 7602766 30033 44285 551272 6977176 Del Norte 373619 0 33707 407326 0 0 0 407326 El Dorado 1988712 251391 160701 2400804 450 0 106469 2293885 Fresno+ 5281193 394704 344225 6020122 116047 30000 1593950 4280125 Glenn 357773 0 74128 431901 0 0 2500 429401 Humboldt 1036197 60850 168584 1265631 NIA 19569 264635 981427 Imperial 751525 0 286026 1037551 0 7715 12744 1017092 Inyo 574662 0 61213 635875 0 1523 2523 631829 Kem 5343694 1189484 321391 6854569 3261 19883 1014292 5817133 Kings 778821 190276 3050 972147 0 4000 480756 487391 Lake+ Lassen

843425 14228 25870 883523 5380 8972 111530 257303 NIA 90425 347728 NIA 5100 NA

757641 342628

Los Angeles Madera

71414000 17409000 2818000 91641000 581000 122000 4878000 886434 NIA 49780 936214 NIA 6910 1500

86060~000 927804

Marin 3380647 40180 125447 3546274 NIA 15000 672474 2858800 Mariposa+ 428329 0 28100 456429 0 6000 0 450429 Mendocino 858540 0 50390 908930 0 50500 0 858430 Merced 1491723 278918 1780 1772421 In 7 21307 1751114 Modoc 263198 0 15850 279048 14000 In 7 6624 258424 Mono 333900 0 105800 439700 0 1124 0 438576 Monterey 2220043 534163 148745 2902951 0 In 7 4000 2898951 Napa 883761 47000 40672 971433 0 6000 142019 823414 Nevada 1299743 201044 84497 l585284 0 3022 10449 l571813 Orange 12322969 1928993 3351641 17603603 NIA 79375 1558504 15965724 Placer 2845037 55795 287094 3187926 776074 19957 2391895

Plumas 390911 0 24800 415711 0 0 26529 389182 Riverside 7850125 1647995 385197 9883317 575 4996253 4886489 Sacramento 7919132 202503 1254839 9376474 0 35892 3647263 5693319 San Benito 405459 0 30860 436319 0 3500 168600 264219 San Bernardino 6853076 657112 414992 7925180 0 113400 1459500 6352280 San Diego 12189142 502559 12691701 NIA 55600 5111321 7524780 San Francisco 4182676 256495 l621266 6060437 0 0 20430 6040007 San Joaquin 3753123 80791 446535 4280449 9037 16887 30612 4223913 San Luis Obispo 2783845 0 303007 3086852 0 8250 11750 3066852 San Mateo 6125081 1077080 5568 7207729 0 12518 21493 71_73718 Santa Barbara 3046015 258569 375509 3680093 0 14131 793036 2872926 Santa Clara 13282049 199864 866095 14348008 0 15000 211000 14122008 Santa Cruz 1500622 424464 1925086 51605 1873481 Shasta+ 1913341 153200 90832 2157373 25643 13423 412503 1705804 Sierra 244845 0 14245 259090 0 3500 0 255590 Siskiyou Solano+

836746 40875 69346 946967 0 6023 0 1704755 402729 157984 2265468 182320 25662 3501

940944 2053985

Sonoma 3455405 406249 512392 4374046 0 43947 68570 4261529 Stanislaus Sutter

2655463 409816 97865 3163144 33505 557454 614654 129896 78404 822954 850 NIA 25108

2572185 796996

Tehama 481714 177432 659146 0 In 7 5657 653489 Trinity 325398 18240 18023 361661 175 2223 359263 Tulare 2181143 440986 220236 2842365 0 4000 99812 2738553 Tuolumne+ 649974 0 69317 719291 0 2680 9658 706953 Ventura 5456600 l315600 0 6772200 0 16000 2353400 4402800 Yolo 1031339 21311 77282 l129932 15364 523344 591224 Yuba

Totals

572992 41170 614162 4000 112306 31523 466333

$226466 7 43 $31993380 $18089112 $276549235 $1748629 $1057733 $35368530 $238374343

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A (CONTINUED)

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Exemption Data Processing Costs oo Program Provided

1991-92 1992-93 Change 1993-94 Change Costs by Other Services Gross Gross from Gross from Included County Implemented

Budget Budget 1991-92 Budget 1992-93 in Budget Depts Internally (9) (10) (11) (12) (13) (14) (15) (16)

Alameda $9619703 $9606324 0 $9211319 -4 $401473 $606471 Alpinebull 95804 105131 10 NIA Amador Butte Calaveras

518177 481798 -7 467457 -3 2070399 2210345 7 1921029 middot13 NIA NIA NIA

747186 840009 12 859566 2 NIA NIA Colusa 462310 518594 12 488392 -6 NIA NIA Contra Costa Del Norte

8040475 7924125 -1 7602766 -4 300578 562429 $329160 383249 362562 middot5 407326 12 NIA NIA NIA

El Dorado 2597082 2575313 -1 2400804 -7 59313 251391 Fresno+ 5925225 6196012 5 6020122 -3 192468 394704 75000 Glenn 491746 434554 -12 431901 -1 oo Humboldt 1315479 1253327 -5 1265631 I oo NIA 60850 NIA Imperial Inyo

952311 1043027 10 1037551 -1 oo 601018 607394 l oo 635875 5 NIA NIA NIA

Kem 6358167 6750150 6 6854569 2 51083 Kings Lake-r

1001076 1069396 7 972147 -9 147513 42763 942674 912024 -3 883523 -3 NIA NIA NIA

Lassen 414928 412201 -1 347728 -16 NIA NIA NIA Los Angeles Madera Marin Mariposa+

97832000 102497000 5 91641000 -11 2350196 5856000 936214 NIA NIA NIA

3642145 3856848 6 3546274 -8 NIA NIA NIA 429392 429392 0 456429 6 NIA NA NIA

Mendocino 991021 929293 -6 908930 -2 0 0 0 Merced Modoc

1930281 1809541 -6 1772421 -2 NIA 173508 NIA 244207 266322 9 279048 5 NIA NIA NIA

Mono 459437 428500 -7 439700 3 NIA NIA 8450 Monterey 2596790 2911474 12 2902951 0 NIA 523876 3125 Napa Nevada

1049866 997550 -5 971433 -3 20000 47000 0 1652783 1705097 3 1585284 -7 NIA NIA NIA

Orange 17224157 16790408 -3 17603603 5 449550 1904781 1021673 Placer Plumas

3138402 3253385 4 3187926 -2 138289 0 0 (j 467205 467205 0 415711 -11 0 0

Riverside 9994242 9994242 0 9883317 -1 NIA 1103793 NIA Sacramento San Benito San Bernardino

10073585 9742577 -3 9376474 -4 294231 198004 445154 519999 484206 -7 436319 -10 NIA NIA NIA

9105237 8723762 -4 7925180 -9 NIA 456517 131482 San Diego 13658809 13326996 -2 12691701 -5 237730 869375 San Francisco 6069497 6438527 6 6060437 -6 0 217898 0 San Joaquin San Luis Obispo

4295303 4514579 5 4280449 -5 NA 80791 NIA 3348564 3245942 -3 3086852 -5 36147 346924 NIA

San Mateo 8099812 7542660 -7 7207729 -4 190787 577898 Santa Barbara 3398846 3401971 0 3680093 8 0 190964 192191 Santa Dara 14954687 14837917 -1 14348008 -3 646169 199864 849266 Santa Cruz 2270994 2160688 -5 1925086 -11 254072 Shasta+ 2032899 1923424 -5 2157373 12 NIA 66085 0 Sierra 259305 266348 3 259090 -3 3000 0 0 Siskiyou 975400 1085556 11 946967 -13 40875 0 Solano+ 2226325 2226325 0 2265468 2 NIA 274804 Sonoma 4071393 4419001 9 4374046 -1 406249 175000 Stanislaus 3815828 3795457 -1 3163144 -17 326500 Sutter 838211 940458 12 822954 -12 103227 0 Tehama 744336 731814 -2 659146 -10 0 0 0 Trinity Tulare

359946 361661 0 2503000 2377292 -5 2842365 20 NIA 329289 NIA

Tuolwtme+ 751368 763890 2 719291 -6 0 0 0 Ventura 6420400 6123200 -5 6772200 11 0 736400 Yolo Yuba

Totals

1199534 1212371 1 1129932 -7 26711 2940 568075 614162 8 614162 0 NIA NIA NIA

$286 750290 $290899327 1 $276082413 -5 $5397725 $15840313 $4743943

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page2

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETED PERMANENT POSITIONS (In Person Years)

oo Oo

Certified Alfjdegen Change Assessor Reil usiriess Cadastral Other 1993-94 1992-93 From 1991-92

Change From

amp Other Property Property Drafts- TechnicaV All Total Total 1992-93 Total 1991-92

Alameda

Managers Appraisers Appraisers persons Professional Clerical Staff Staff to 93-94 Staff (1) (2) (3) (4) (6) Q) (82 (9) (10) ~

to 92-93 (11)

IO 53 27 7 12 67 176 183 -4 18641 -2 Alpine 1 0 0 0 1 0 2 2 0 2 0 Amador 2 3 1 05 0 35 10 105 -5 105 0 Butte 2 14 1 3 0 18 38 49 -22 49 0 Calaveras 3 5 05 2 0 5 15S 16 -3 17 -6 Colusa 1 3 1 1 4 0 10 10 0 11 -9 Contra Costa 7 52 12 5 4 46 126 128 -2 138 -7 Del Norte 3 2 1 05 05 2 9 8 13 9 -11 El Dorado 3 17 2 3 1 21 47 54 -13 54 0 Fresno+ 4 42 14 8 5 57 130 130 0 130 0 Glenn 1 5 5 11 11 0 12 -8 Hwnboldt 3 10 3 1 4 10 31 33 -6 33 0 Imperial 2 8 3 2 0 8 23 23 0 23 0 Inyo 2 3 1 1 0 5 12 12 0 12 0 Kem 6 38 14 5 2 34 99 103 -4 115 -10 Kings 2 7 2 l 0 7 19 20 -5 21 -5 Lake+ 2 8 2 1 2 6 21 224 -6 244 -8 Lassen 2 3 0 1 1 05 7S 10 -25 10 0 Los Angeles 53 357 139 47 155 744 1495 1682 0 1700 0 Madera 3 14 2 3 IO 32 28 14 25 12 Marin 3 26 4 2 12 1 48 795 -40 83 -4 Mariposa+ 1 4 1 1 0 4 11 11 0 11 0 Mendocino 3 8 2 1 1 6 21 2117 -1 25S -17 Merced 5 10 4 1 2 11 33 35 -6 40 -13 Modoc 2 2 1 1 0 2 8 8 0 8 0 Mono 1 7 1 1 0 3 13 13 0 13 0 Monterey 4 18 7 2 2 17 so 51 -2 52 -2 Napa 3 7 3 2 0 75 22S 23 -2 24 -4 Nevada 3 95 l 3 1 125 30 36 -17 36 0 Orange 7 75 56 16 15 168 337 337 0 337 0 Placer 5 21 4 4 8 23 65 65 0 65 0 Plumas 1 0 1 1 1 3 7 10 -30 11 -9dego Riverside 11 62 10 16 23 42 164 183 -10 183 0 Sacramento 7 61 20 6 3 50 147 156 -6 158 -1 San Benito 1 4 1 0 0 4 10 11 -9dego 13S -19 San Bernardino 10 53 10 6 36 50 165 189 -13 195 -3 San Diego 11 69 30 26 365 1065 279 304 -8 302 1 San Francisco 7 29 25 1 0 35 97 110 -12 116 -5 San Joaquin 11 21 7 s 11 23 78 81 -4 88 -8 San Luis Obispo 3 265 4 2 12S 19 67 735 -9dego 765 -4 San Mateo 4 42 15 3 4 38 106 113 -6 118 -4 Santa Barbara 7 23 5 3 5 18 61 60 2 62 -3 Santa Clara 11 76 44 8 11 100 250 253 -1 268 -6 Santa Cnaz 6 11 3 22 3 118 37 383 -3 413 -7 Shasta+ 3 15 5 32 2 12 402 402 0 412 -2 Sierra 1 18 0 02 0 17 47 503 -7 57 -12 Siskiyou 3 6 1 3 0 8 21 22 -5 24 -8 Solano+ 4 14 5 4 5 13 45 44 2 40 10 Sonoma 4 22 7 6 2 25 66 71 -7 74 -4 Stanislaus 3 27 6 2 1 16 55 65 -15 67 -3 Sutter 2 s 3 1 0 95 205 205 0 18 14 Tehama 3 4 1 1 0 9 18 20 -10 21 -5 Trinity 1 3 1 1 0 3 9 9 0 9 0 Tulare 2 23 7 3 8 10 53 54 -2 60 -10 Tuolumne+ 3 5 1 1 0 4 14 16 -13 16 0 Ventura 6 40 11 14 7 35 113 129 -12 139 -7 Yolo 3 6 2 1 0 12 24 26 -8 27 -4 Yuba

Totals

3 4 2 1 0 55 155 155 0 155 0

2800 14848 5365 2466 403S 19680 49194 53336 -8 54665 -2

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page3

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEC

BUDGETED POSITIONS LEFT PERMANENTLY UNFILLED

Business Assessors Real Property Other amp Other Property Auditor- Drafting TechnicaV

Managers Appraisers Appraisers Mapping Professional Clerical Total (1) (2) (3) (4) (5) (6) (8)

Alameda 0 0 0 0 0 2 2 Alpine 0 Amador 0 Butte 2 21 3 3 0 20 49 Calaveras 0 Colusa 0 1 0 0 0 0 1 Contra Costa 0 0 0 0 0 0 0 Del Norte 0 0 0 0 0 0 0 El Dorado 0 Fresno+ 0 0 0 0 0 0 0 Glenn 0 Humboldt 0 Imperial 0 Inyo 0 Kem 0 0 0 0 0 0 0 Kings 0 0 0 0 0 0 0 Lake+ 0 Lassen 0 0 0 0 0 0 0 Los Angeles 0 16 6 4 26 0 52 Madera 0 Marin 0 0 0 0 0 0 0 Mariposa+ 0 Mendocino 0 I 0 0 0 05 15 Merced 0 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 0 Napa 0 Nevada 0 Orange 0 0 6 3 11 21 Placer 0 0 0 0 3 4 Plumas 0 Riverside 0 13 7 11 11 26 68 Sacramento 0 5 2 I 0 2 10 San Benito 0 0 0 0 0 0 0 San Bernardino 0 San Diego 0 4 0 1 5 12 22 San Francisco 0 0 0 0 0 0 0 San Joaquin 0 0 0 0 1 0 1 San Luis Obispo I 0 0 0 0 2 3 San Mateo 0 Santa Barbara 0 Santa Clara 0 0 0 0 0 0 0 Santa Cnaz 1 2 1 0 0 0 4 Shasta+ 0 Sierra 0 0 0 0 0 1 Siskiyou 0 Solano+ 0 Sonoma 1 0 0 0 0 0 1 Stanislaus 0 3 2 0 1 I 7 Sutter 0 0 0 0 0 0 0 Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 1 Yolo 0 Yuba

Totals

0 0 0 0 0 0 0

6 66 27 23 46 805 2485

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page4

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETEDTElIPORARYPOSITIONS (In Penon Yean)

Business Property Other

Real Property Auditor- Drafting Technical Appraisen Appraisen Mapping Professional Clerical Total

1~ (22 (3) (42 (S) (6)

Alameda 0 0 0 0 077 077 Alpine 0 Amador 0 Butte 0 Calaveras 0 Colusa 0 0 0 0 0 0 Contra Costa 03 0 0 0 22 25 Del Norte 0 0 0 0 0 0 El Dorado 0 017 0 0 0 017 Fresno+ 0 0 0 0 5 5 Glenn 0 Humboldt 0 0 0 0 07 07 Imperial 0 0 0 0 007 0o7 Inyo 0 0 0 0 l 1 Kem 0 0 0 0 0 0 Kings 0 0 0 0 0 0 Lake+ 0 Lassen 0 Los Angeles 0 0 0 0 6 6 Madera 0 Marin NIA NIA NIA NIA NIA NIA Mariposa+ 0 Mendocino 05 0 0 0 0 05 Merced 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 Napa 0 Nevada 05 0 0 0 05 1 Orange 0 Placer 0 0 0 0 0 0 Plwnas 0 0 0 0 0 0 Riverside 0 0 0 0 44 44 Sacramento 0 0 0 0 03 03 San Benito 0 0 0 0 0 0 San Bernardino 0 San Diego 0 0 0 0 0 0 San Francisco 0 1 0 0 1 2 San Joaquin 0 0 0 11 26 37 San Luis Obispo 0 0 0 0 0 0 San Mateo 0 0 0 0 232 232 Santa Barbara 0 05 0 0 0 05 Santa Clara 0 0 0 0 125 125 Santa Cruz 0 Shasta+ 0 Sierra 0 0 0 0 0 0 Siskiyou 0 0 0 0 029 029 Solano+ 0 Sonoma 0 0 0 0 0 0 Stanislaus 0 0 0 0 05 05 Sutter 0 1 0 0 0 I Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 0 Yolo 0 Yuba 0 0 0 0 0 0

Totals 13 267 0 11 4015 4522

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 5

TABLE E

LOCAL ROLL VALUE AND STATISTICS

Supplemental Secured Roll Unsecured Roll Assessments

Full Value Full Value Roh in OOOs in OOOs Units

(1) (2) (7)

Alameda Alpine

69876702 $6279672 $76156374 175509

NIA NIA

Amador Butte

1694934 69279 1764213 7522402 425362 7947764

2040 NIA

Calaveras Colusa

2225898 44544 2270442 1191592 81146 1272738

2994 NIA

Contra Costa 60742957 2929323 63672280 31562 Del Norte 756106 42047 798153 1201 El Dorado 8739237 262588 9001825 8731 Fresno+ 24803899 1784201 26588100 36538 Glenn 1151858 61216 1213074 Humboldt 4554148 400446 4954594 5217 Imperial 4502710 638597 5141307 4681 Inyo 2216274 39899 2256173 1168 Kem 28598638 1752763 30351401 32546 Kings Lake+

3294572 145102 3439674 2724586 354841 3079427

5006 NIA

middotLassen 997648 116719 1114367 1738 Los Angeles 448017 057 29620587 477637644 NIA Madera 4152974 168117 4321091 6000 Marin Mariposa+

19793909 829352 20623261 ) 762656 88198 850854 lt

8621 1260

Mendocino 3907813 174878 4082691 4800 Merced 6950585 377894 7328479 NIA Modoc 456736 19776 476512 972 Mono 1514187 242902 1757089 Monterey 17744155 937788 18681943 123263 Napa 8442696 390162 8832858 NIA Nevada 5733915 187550 5921465 3919 Orange 171621293 12592016 184213309 138331 Placer 14245098 513741 14758839 16942 Plumas 1359550 54J75 1413725 1962 Riverside 71072213 2662051 73734264 88802 Sacramento 50029637 3248248 53277 885 42363 San Benito 2118700 86500 2205200 bull 1068 San Bernardino San Diego San Francisco

137231657 7165497 144397 l 54 52328232 5405549 57733781 lt 74026

9618 San Joaquin 20535238 1450121 21985359 13144 San lAais Obispo 12871435 470309 13341744 9018 San Mateo Santa Barbara

48314918 7163069 55477987 22737184 1773792 24510976 lt

11787 10895

Santa Clara 98560237 12043747 110603984 9421 Santa Cruz 13310232 621184 13931416 Shasta+ 6506812 472481 6979293 8497 Sierra 244716 39788 284504 ) 554 Siskiyou 1731219 174001 1905220 2071 Solano+ 17181898 751058 17932956 8506 Sonoma 26052000 l133000 27185000 middotmiddotbull Stanislaus 16242919 823489 17066408 19937 Sutter 3184900 245470 3430370 bull 3941 Tehama 1843938 82240 1926178 3433 Trinity 584432 1473 Tulare Tuolumne+

10459728 511333 10971061 2812488 119953 2932441 lt

16378 2407

Ventura 40178829 2461980 42640809 NIA Yolo 6792150 486985 7279135 5048 Yuba

Totals

1701547 129430 1830977 2362

$1594339612 $111146156 $1706245709 784241

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

Page6

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEF

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Residential Industrial SmgJe Manushy MUiti- Commercial

Family factured Family Vacant Vacant Vacant Residence Homes Residence Land Total Improved Land Total Improved Land Total

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Alameda Alpinebull

302973 686 33446 12970 350075 15262 1624 16886 6382 NIA middot NIA NIA NIA 0 NIA NIA 0 NIA

1844 NIA

8226 0

Amador Butte

10548 753 267 5734 17302 591 160 751 44 NIA NIA NIA NIA 0 NIA NIA 0 NIA

34 NIA

78 0

Calaveras Colusa

12990 In 1 1874 9801 24665 628 337 965 36 NIA NIA NIA NIA 0 NIA NIA 0 NIA

63 NIA

99 0

Contra Costa 253053 middot l327 7477 13491 275348 7971 1090 9061 2204 797 3001 Del Norte 5104 2258 336 4753 12451 488 182 670 39 6 45 El Dorado 38789 2280 1951 13698 56718 1752 544 2296 278 339 617 Fresno+ 148979 5086 5632 18954 178651 9152 1664 10816 3902 1003 4905 Glenn 0 0 0 Humboldt 25232 3318 2653 8672 39875 2181 332 2513 350 314 664 Imperial Inyo

20232 2080 895 24650 47857 3874 2126 6000 437 NIA NIA NIA NIA 0 NIA NIA 0 NIA

355 NIA

792 0

Kem 135618 17862 6784 109812 270076 9154 3071 12225 2585 2778 5363 Kings 19072 800 775 2352 22999 1314 493 1807 236 In 7 236 Lake+ 17538 7829 358 31046 56771 1973 658 2631 32 14 46 Lassen 12000 784 In 1 2100 14884 560 170 730 61 43 104 Los Angeles Madera

1629421 15781 241502 142066 2028770 84132 15490 99622 37428 NIA NIA NIA NIA 0 NIA NIA 0 NIA

11597 NIA

49025 0

Marin Mariposa+

70008 114 5155 10890 86167 2758 588 3346 580 NIA NIA NIA NIA 0 NIA NIA 0 NIA

139 NIA

719 0

Mendocino Merced

16984 2264 917 9467 29632 1813 418 2231 315 NIA NIA NIA NIA 0 NIA NIA 0 NIA

112 NIA

427 0

Modoc 1653 197 27 846 2723 374 254 628 10 17 27 Mono 10535 3935 14470 218 218 0 Monterey 69695 2013 5358 5284 82350 4382 699 S081 757 264 1021 Napa 21888 1142 2036 1620 26686 1705 445 2150 254 276 530 Nevada 33098 1778 836 16358 52070 1105 292 1397 205 195 400 Orange 599171 7901 27505 18232 652809 24851 1719 26570 11583 923 12506 Placer 59661 1875 7252 18963 87751 2789 1293 4082 550 549 1099 Plumas 0 0 0 Riverside 339917 23754 4376 141568 509615 17946 9849 27795 In 6 In 7 0 Sacramento 283212 5383 19250 18693 326538 11433 2261 13694 3566 2058 5624 San Benito 6924 287 357 773 8341 480 43 523 130 58 188 San Bernardino 0 0 0 San Diego 569910 11093 43860 45709 670572 19849 3776 23625 6621 3131 9752 San Francisco 111974 0 35488 6376 153838 13355 In 4 13355 2690 In 4 2690 San Joaquin 99036 2010 11986 7188 120220 6334 1114 7448 1826 828 l654 San Luis Obispo 55136 6568 9156 22851 93711 6000 1232 7232 846 280 1126 San Mateo 176558 763 5527 6811 189659 6618 3340 9958 3094 3346 6440 Santa Barbara 81321 3179 7059 4993 96552 4321 482 4803 1106 367 1473 Santa Clara 359382 5682 14055 7505 386624 66329 1359 67688 6826 181 7007 Santa Cruz 52709 1078 4139 12095 70021 2956 421 3377 561 123 684 Shasta+ 37897 5495 2360 12965 58717 3333 1264 4597 323 281 604 Sierra 1237 34 60 880 2211 100 25 125 12 4 16 Siskiyou 29577 942 827 In 1 31346 2668 In 6 2668 746 In 9 746 Solano+ 88196 785 3047 6278 98306 2625 911 3536 807 600 1407 Sonoma 92412 2669 5673 11752 112506 4841 In 6 4841 2086 In 9 2086 Stanislaus 89770 4243 5485 4417 103915 5003 1232 6235 1580 In 7 1580 Sutter 14828 671 1805 1947 19251 848 161 1009 526 132 658 Tehama 4920 1906 533 1501 middot8860 761 245 1006 260 76 336 Trinity Tulare

4115 1290 523 4621 10549 370 43 413 14 81377 4043 4402 NIA 89822 5039 In 6 5039 984

4 In 9

18 984

Tuolumne+ 18533 2861 930 7934 30258 888 200 1088 43 40 83 Ventura 171111 2666 6600 12273 192650 5519 813 6332 2924 1302 4226 Yolo 29715 850 2200 1928 34693 1890 488 2378 712 312 1024 Yuba

Totals

9365 1550 2064 2033 15012 2075 445 2520 290

6323374 167930 544798 828785 7864887 370608 63353 433961 106841

320

35105

610

141946

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF RJRNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page7

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Miscellaneous secured

Rural Possessory Oil Gasamp Homes1tes Unrestricted Restricted lotat Interests Mineral Others Total

(12) (13) (14) (JS) (16) (17) (18) (19)

middotTOTALlt middotSECURED

~~~~gtgt middot

Alameda Alpine Amador

2827 1292 4119 4 4 NIA NIA NIA 0 NIA NIA NIA 0

2233 18061 725 21019 93 93

lq1bull0gtmiddot o 39243

Butte Calaveras

NIA NIA NIA 0 0 NIA NIA 0 4609 6321 1289 12219 NIA l131 1935 3066

0 lt~l~~j4

Colusa NIA NIA 712 712 0 217 NIA 217 middotmiddotmiddotlt9z~f

Contra Costa 820 2576 516 3912 0 1074 4827 S901 middot_291a~ Del Norte El Dorado Fresno+ Glenn

NIA 215 0 215 1 414 1203 1618 20048 246 452 20746 1428 17 19131 20576

NIA 12500 14352 26852 NIA 359 NIA 359 0 0

~~~ middotmiddot~~~~

Humboldt NIA 14119 525 14644 0 780 7359 8139 middot (58l5 Imperial Inyo

2605 5380 0 7985 13 26 5 44 NIA NIA NIA 0 NIA NIA NIA 0

6ZCi78bull ()

Kem 10192 26595 11393 48180 0 2777 31174 33951 369~79$ Kings Lake+ Lassen

3615 848 4708 9171 0 100 0 100 373 2180 342 2895 0 29 123 152 NIA NIA 1293 1293 0 76 NIA 76

middotmiddot 3431~middot ()2~4

gt bull11u1rt Los Angeles Madera Marin Mariposa+ Mendocino Merced

NIA 33498 NIA 33498 10591 1604 18182 30377 NIA 41953 3889 45842 0 21 15 36 108 240 510 858 0 0 976 976 NIA NIA NIA 0 0 NIA NIA 0

7055 4446 9884 21385 0 0 1204 1204 NIA NIA 0 0 0 0 0 0

middotmiddot~=~~~middot

f IModoc 1282 2985 501 4768 0 0 19103 19103 middotmiddotmiddotmiddotmiddotmiddotmiddotybull7J49 Mono Monterey Napa Nevada Orange

0 0 0 29 29 2199 4145 3167 9511 2 293 4053 4348

10289 503 579 11371 0 0 3674 3674 NIA NIA 63 63 0 0 0 0

1141 2463 228 3832 1076 380 666 2122

)~~~~~ gt)4tf

o~~~tT Placer Plumas

0 231 961 1192 0 95 8111 8206 0 0

lOlJlOmiddotmiddotmiddotmiddotmiddotmiddotbullmiddotbullbullbullmiddotmiddotmiddotbullmiddotmiddotbullbull bullmiddotmiddot obullbull --middot

Riverside Sacramento San Benito

In 2amp3 7070 2475 9545 10781 3 0 10784 5557 1015 1512 8084 137 3226 10107 13470 1821 2241 2262 6324 0 11 0 11

Lgtiii~~~[~ilmiddotbull _~middot77~+ San Bernardino 0 0 San Diego San Francisco

8062 13158 1382 22602 4345 170 70973 75488 0 0 0 0 0 0 0 0

bull$()l~(J)1lt bullJ69Jl8lgt

San Joaquin San Luis Obispo

9683 4258 6701 20642 6 98 1474 1578 6477 1972 3358 11807 481 227 1714 2422 ltimiddot~r~~

San Mateo 798 855 720 2373 5 13 3201 3219 middotmiddot ltiu~ti4bull Santa Barbara Santa Clara Santa Cruz

205 4218 2150 6573 152 888 203 1243 3153 3153 NIA 0

2567 9388 837 12792 0 0 0 0

bullbull )1-0~~ middotbullltlt~7llt

middot 86814 bull Shasta+ 7423 910 2325 10658 16 96 8488 8600 ibullJM76 Sierra 239 239 483 961 166 290 158 614 bull)~~2)7 Siskiyou 5486 In 12 3966 9452 0 0 490 490 tbullbullmiddot44~7C)) Solano+ 4684 3610 2394 10688 0 248 7498 7746 J21~683bullbull Sonoma 27978 5525 2152 35655 0 162 0 162 bullbull 1~5~$fJ bullbull Stanislaus 4483 2926 6650 14059 0 0 0 0 J~MJ Sutter 1915 4318 0 6233 0 256 1766 2022 gt~gt~Jpltmiddot Tehama 16300 4192 4903 25395 0 76 0 76 n1s~~bullbullbull Trinity Tulare

762 In 4 861 1623 0 1117 1117 In 13 21570 In 13 21570 336 In 18 5745 6081 middotmiddotmiddotmiddotmiddotT1~~z~1bullbull

Tuolumne+ Ventura

246 2585 1035 3866 668 367 770 1805 500 4630 1571 6701 NIA 360 11424 11784

middotmiddotymiddotmiddotmiddotmiddotmiddotmiddot~~tregbullbull =bullbull12l~~3middot

Yolo Yuba

1595 1756 3341 6692 0 176 0 176 2690 2290 157 5137 0 444 87 531 -middotbullbull~~~

-middot - -middotmiddot --middotmiddot-middotmiddot-middotmiddotmiddot

Totals 176040 281058 111769 568867 30297 17625 245868 293790 9J~4$t THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY

NIA= Not Available or Not Applicable 0 =Zero bull =No Response to This Item bull 1992middot93 data no data provided for 1993middot94

+ County AssessorRecorder County AssessorRecorderClerk

Page 8

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

UNSECURED ROLL GRAND Unsecured TOTAL TOTAL

Personalty Possessory UNSECURED Aircraft Boats amp Fixtures Interests Other ROLL

(21) (22) (23) (24) (25) (26)

Alameda 1103 14971 23574 3958 In 23 43606 Alpine NIA NIA NIA NIA NIA 0 Amador 76 978 1172 178 2404 Butte 292 4767 4790 269 0 10118

JOCfLgt bullbullmiddotmiddotltbullROLLbullbulllt

bull-middotbullc21rmiddotmiddotmiddot 42216

middotmiddotmiddotmiddot _ ltmiddotbullmiddoto bullbull 41~647

lt10us Calaveras 57 1415 946 78 NIA 2496 Colusa 111 709 1050 68 197 2135 Contra Costa 607 28701 2180 201 31689

middot 43~S10middot gt ~064

middotmiddot ltus12 Del Norte 39 929 434 438 148 1988 El Dorado 374 6793 5774 214 91 13246 Fresno+ 707 6142 21172 1416 NIA 29437 Glenn 136 440 1243 1819 Humboldt 187 1827 3469 921 1076 7480 733tSmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotrmiddotmiddotmiddotmiddotmiddotmiddotmiddot~~ Imperial 200 1385 2872 585 771 5813 68491 Inyo 87 520 1437 NIA 1 2045 bull2~045 Kem 922 3237 17062 623 3873 25717 bull 395~St2 Kings 124 1770 2187 231 0 4312 Lake+ 130 6761 1372 145 191 8599

38~625 lt 11~094 Lassen 40 1026 NIA 309 NA 1375 Los Angeles 3752 48892 In 25 33 280719 333396 Madera 73 1060 2423 180 695 4431 Marin 192 5736 10709 995 167 17799 Mariposa+ 49 441 955 327 NIA 1772 Mendocino 186 1914 5850 470 0 8420 Merced 245 1771 4358 404 1126 7904

middot middot middot 1~4i

i~[bullModoc 42 262 277 268 76 925 middot 28~114 Mono 29 169 423 621 ltmiddotmiddotmiddot 1~38 Monterey 375 5352 13603 1622 In 23 20952 123~63 Napa 319 1646 3630 258 0 S853 lt50~264

Nevada 260 2299 5005 409 0 7973 61~903 Orange 888 25225 109863 1786 2980 140742 middotbullJD8~581 Placer 406 5660 7064 242 420 13792 114jl22 Plumas 57 1413 914 2384 Riverside 1712 3904 27670 ) In 23 33286 Sacramento 739 17506 44303 1735 870 65153

middot~~i= )132~563

San Benito 215 491 1404 65 In 23 2175 San Bernardino 0

l7S62 0

San Diego 2227 19747 63744 0 5 85723 887~71 San Francisco 0 2423 44998 2847 In 23 50268 San Joaquin 388 10233 12015 483 140 23259 c~~~ San Luis Obispo 474 12014 13162 0 0 25650 San Mateo 465 11136 23680 2791 In 23 38072 (_ t bull~~~~ Santa Barbara 604 5739 436 2099 2042 10920 bull1111564 Santa Clara 1250 12815 49815 1468 NIA 65348 bull529820 Santa Cruz 294 2764 8544 1191 0 12793 99667 Shasta+ 294 7308 5147 1552 0 14301 Sierra 6 185 230 1410 12 1843 Siskiyou 118 1604 1761 1436 200 5119 Solano+ 188 4330 6694 647 195 12054 Sonoma 819 5535 12280 1023 529 20186

ltrM77 -middot S770 s

Stanislaus 304 5343 18010 439 0 24096 ))49885 Sutter 121 2641 2121 9 118 5010 Tehama 88 1295 936 117 281 2717 Trinity 297 297

bullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot bullbull bullbullbullmiddot 34~183 ygt -middot~=~~~ Tulare 554 7745 9023 661 136 18119 middotbull bullbullmiddotbullmiddotbullbullbull l4l~61S Tuolumne+ 221 l774 1539 390 0 3924 ltbull bullgtbullbull 41~024 Ventura 976 17029 23411 NIA In 23 41416 bullbullbullbullbullbull263~10middot Yolo 187 1333 4993 151 349 7013 Yuba 108 2180 993 146 187 3614

Totals 24417 341285 630114 39987 297796 1333599

)~1~916middot 17~424

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero middot=No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page9

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEG

REAL PROPERTY DATA (See Table 0 for WorkloadStaff Comparisons)

New Construction Transfers JUriSdlctions lotaJ New Construction

Siilile Issuing Building Assessments Discovered Family Total Building Pennits Resulting Without

Transfers Transfers Pennits Received From Pennits Pennits (1) ~2) (4) (5) ~2 (6)

Alameda NIA NIA 18 13653 10008 NIA Alpine NIA NIA 1 104 NIA NIA Amador 1138 7 l497 Butte NIA NIA NIA NIA NIA NIA Calaveras 724 1635 2 1475 739 NIA Colusa 437middot 1030 3 1532 970 206 Contra Costa 19373 19905 15 22521 14107 0 Del Norte 1450 1933 2 956 717 22 El Dorado 6703 16350 3 5073 3126 45 Fresno+ 10752 18524 16 14447 9215 NIA Glenn 733 3 765 Humboldt NIA 3630 8 3736 1691 NIA Imperial 1826 4935 6 3290 3130 100 Inyo NIA 848 2 NIA 345 NIA Kem 10506 9 16123 13633 Kings 1773 2682 NIA NIA 2310 NIA Lake+ NIA 3847 3 26676 NIA NIA Lassen In 2 960 2 1008 528 30 Los Angeles 181713 366222 86 265256 63515 NIA Madera NIA 7840 5 2735 NIA NIA Marin 1144 1335 12 8247 3957 Mariposa+ NIA 1534 NIA 1132 NIA

63 NIA

Mendocino 2000 3400 4 3000 2100 200 Merced In 2 5586 7 NIA 5245 In 5 Modoc 333 1035 2 331 226 52 Mono 2556 1243 Monterey NIA 7175 13 NIA 1851 NIA Napa NIA 3454 5 1674 NIA 50 Nevada 3510 3749 2 3925 2438 100 Orange 48731 53550 32 34502 27922 23 Placer 6131 8276 7 10497 2933 0 Plumas 3404 2 Riverside NIA 60714 25 11523 18395 NIA Sacramento 20857 26779 middot7 23254 17515 250 San Benito NIA 1321 3 815 634 400 San Bernardino San Diego 33258 65759 19 16824 18582 San Francisco 4846 9270 1 21943 NIA NIA San Joaquin 9756 11061 8 14023 4562 2128 San Luis Obispo 4867 8112 8 11235 NIA 107 San Mateo NIA 11726 21 22285 3186 0 Santa Barbara 2300 3700 8 7316 6712 1000 Santa Clara 24760 29200 17 20112 9784 NIA Santa Cruz NIA 4180 5 5211 1543 11 Shasta+ NIA 6314 4 5480 3793 88 Sierra 130 555 1 247 141 21 Siskiyou 966 6446 6 1541 1001 50 Solano+ 8057 8944 8 3910 1597 Sonoma 10 15000 Stanislaus 8039 19002 10 10195 6079 1500 Sutter NIA 2352 3 3208 1354 12 Tehama 2800 4 2640 1850 105 Trinity 228 315 1 520 630 Tulare NIA 9074 9 NIA NIA

290 NIA

Tuolumne+ 1000 1818 2 1776 1369 100 Ventura 13085 13989 11 25683 7897 NIA Yolo 2220 2561 5 5419 3500 50 Yuba NIA 1549 5 2116 1261 27

Totals 420969 865313 478 677674 282091 7030

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 10

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE G(CONTINUED)

REAL PROPERTY DATA (See Table 0 for WorkloadStatT Comparisons)

Miscellaneous Proposition 8 Uruts

tmprovea tmprovea Affected by New Single Multi Misfortune Property Subdivision RoU Family Family Commercial Industrial Rural Others Total Calamity Splits Lots Corrections

Alameda

(7) (8) 92 (10) 11) (12) 13) (142 15) 16)

S981 44S 201 107 32 343 7109 3S 303 2416

(17)

Alpine 4 19 Amador 290 483 893 Butte NIA NIA NIA NIA NIA NIA 8498 NIA NIA NIA NIA Calaveras 42S 33 35 9 201 1786 2489 9 439 77 781 Colusa NIA NIA NIA NIA NIA NIA 314 5 52 97 252 Contra Costa 19Sl8 200 600 so 100 20468 s 412 223S 13827 Del Norte 37 0 1 0 0 11 49 15 332 25 357 El Dorado 18659 0 267 214 374 Fresno+ 3223 202 303 208 1077 2880 7893 NIA 4888 3219 6225 Glenn 800 Humboldt 113 10 19 7 165 18 332 11 312 172 2100 Imperial 56 18 8 2 40 380 504 4 438 897 822 Inyo NIA NIA NIA NIA NIA NIA 865 4 15 35 263 Kem 1222 0 0 0 0 0 1222 2251 3282 7148 Kings Lake+

NIA NIA NIA NIA NIA NIA 12S 5 640 470 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA

477 NIA

Lassen NIA NIA NIA NIA NIA NIA 0 NIA 46 24 NIA Los Angeles 25667 5500 2750 1982 35899 51496 18788 NIA 140088 Madera 9 0 4 1 39 0 53 NIA 1792 588 6409 Marin NIA NIA NIA NIA NIA NIA 12000 58 626 187 684 Mariposa+ 20 20 5 339 87 100 Mendocino 111 0 12 2 20 0 l4S Sl 700 200 1440 Merced 3100 so so In 9 800 0 4000 23 348 805 4900 Modoc NIA NIA NIA NIA NIA NIA 197 31 78 0 3S6 Mono NIA NIA NIA NIA NIA NIA 1427 Monterey NIA NIA NIA NIA NIA NIA 13123 NIA 251 1192 4882 Napa 1071 NIA NIA NIA NIA NIA 1071 l2S 118 2497 Nevada l32S 27 42 13 354 1761 140 302 251 1541 Orange NIA NIA NIA NIA NIA NIA 204820 744 915 2213 5243 Placer 4179 995 S3 89 0 6869 12185 12 2627 1254 5097 Plumas 312 312 15 84 87 432 Riverside 45630 NIA 656 NIA 93 13575 59954 NIA 10005 NIA 24621 Sacramento 67624 491 368 215 S3 1495 70246 122 5430 3688 22770 San Benito NIA NIA NIA NIA NIA NIA 1680 10 98 564 570 San Bernardino San Diego 42975 3670 2502 1483 761 38656 90047 65 11481 13257 32324 San Francisco 23678 3440 96 27 0 l356 28597 319 268 1022 9434 San Joaquin In 8 3380S In 10 271 1023 0 35099 18 739 2059 7604 San Luis Obispo 4700 150 125 15 100 7366 12456 63 1822 708 9929 San Mateo 23769 87 25 22 563 30 24496 224 171 517 2304 Santa Barbara 12300 219 200 100 12819 16 878 1346 2911 Santa Clara 79256 600 1591 1046 60 146 82699 134 813 3388 12505 Santa Cruz 3473 13 572 846 Shasta+ NIA NIA NIA NIA NIA NIA 198 754 1449 NIA NIA Sierra 79 0 0 2 0 0 81 7 19 0 162 Siskiyou 3252 30 187 94 780 Solano+ 16580 132 160 16872 221 1636 24602 Sonoma 2500 Stanislaus 17361 253 263 81 142 2997 21097 0 1644 1521 NIA Sutter 66 59 22 6 181 5 339 24 163 493 248 Tehama 51 8 6 0 25 90 308 223 618 Trinity Tulare

16 23 NA NIA NIA NIA NIA NIA NIA NIA NIA NIA 5400

Tuolwnne+ 150 3 10 0 5 0 168 6 92 68 382 Ventura NIA NIA NIA NIA NIA NIA NIA 3S83 2360 2179 14764 Yolo 3183 26 38 42 26 0 3315 220 112 1548 Yuba

Totals

NIA NIA NIA NIA NIA NIA 329 24 90 403

403771 50423 10140 3798 5506 80249 826147 58080 76710 53948

790

382300

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DAT A ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 11

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

Gross Budget

Year

These data may be calculated with other data in this report to indicate the cost per staff or cost per roll unit for example ofan assessors office

Notes Column 4 Gross Budget is the sum of Columns I through 3 Many assessors offices have other sources of income These sources have been divided into three categories services to other county departments (column 5) map sales (column 6) and other income (column 7) Deducting the amounts entered in columns 5 6 and 7 from the gross budget (column 4) yields the net budget (column 8) If the assessors office does not have other sources of income then the gross budget (column 4) will equal the net budget (column 8)

Columns 9 through 13 compare the 1993-94 net budget to the net budgets from 1991-92 and 1992-93 fiscal years and indicate the annual percentage change Columns 14 through 16 separately identify special interest items Column 14 is the amount of the net budget attributable to the exemption program Column 15 is the data processing costs provided by county departments other than the assessors office Column 16 is the data processing costs of services implemented internally by the assessors office

TABLE B BUDGETED PERMANENT POSffiONS

This table provides data on the staffing levels of the county assessors offices This table divides budgeted and funded permanent positions into six categories assessor and managers real property appraisers business property appraisers cadastral draftspersons other technicalprofessional (eg computer specialists) and clerical New for this year are columns comparing the change in total staff from 1991-92 to 1992-93 and 1992-93 to 1993-94

Statewide the assessors staffing levels peaked in 1991-92 declined in 1992-93 and further declined in 1993-94 The following chart indicates the trend in staffing levels over the past 10 years

11

Staffing Levels 6000

tmiddotmiddotbullmiddotmiddotmiddotmiddotmiddotmiddotgtgtmiddoto-middotmiddotmiddotmiddotmiddotmiddot-middotmiddot

0

~ Iii

5 500

5000

4500

111111111111111111111111114000 ~ U) mco -

Year

These data may be used in conjunction with the data in the other tables to the measure efficiency and productivity of an assessors office In Tables 0 and P we analyzed the workload with data in this table to develop workload indicators

Notes Positions are given in tenns ofperson years Columns 8 through 11 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 for in this section they are included in Table D

TABLE C BUDGETED POSffiONS LEFT PERMANENTLY UNFILLED

This table provides data on unfilled positions that are not temporarily vacant These positions are authorized but not funded Also included in these numbers are positions that are chronically vacant such as specialist positions that are difficult to fill This table separates the data into the same six categories as Table B (assessors and other managers real property appraisers business property auditor-appraisers draftingmapping other technicaVprofessional and clerical) PLEASE NOTE THAT nns MAY BE THE LAST YEAR THAT WE WILL COLLECT AND REPORT THIS DATA

Over the past five years the statewide total has been gradually increasing indicating that more and more ofthe authorized positions are going unfilled due to budgeting problems The 1993-94 statewide total is 3 8 percent above the 1992-93 statewide total as shown by the following chart

m

300 c 0 250ie 200 0 150A

0 - 100 ci 50

Positions Left Pennanently Unfilled

z 0 ~ amp() in comco -mco

Year

This table may be used together with Tables ~ B and D to analyze the staffing trends As budgets and staffdecreased the number ofpositions left permanently unfilled increased

TABLED BUDGETED TEMPORARY POSIDONS

This table provides data on the budgeted temporary positions by staffing level This table divides the data into five categories (real property appraisers business property auditor-appraisers draftingmapping other technical professional clerical) Positions are given in terms of person years This is new for 1993-94 previously we asked for this data in terms ofperson hours

The number oftemporary positions decreased in 1993-94 by more than 50 percent from 1992-93 To compare the 1993-94 data with those provided in previous years we needed to convert the previous years data from person-hours to person years The following chart shows the trend for the last ten years

Budgeted Temporary Positions 200

c 8 middot

150

0 A - 100

0

ci 50z

0 ~ amp()m-co ~ agt

Ogt -co_N8 -Ogt

Year

These data and the data in Table B make up the total staffing level of an assessors office The total staffing level is used in conjunction with the data in the other tables middotto measure efficiency and productivity of an assessors office In Tables 0 and P we analyzed the workload with data in this table to compare workload indicators

lV

TABLE E LOCAL ROLL VALUE AND STATISTICS

This table provides the total value of the secured and unsecured rolls It also lists the total number of units (assessments that result in a single tax bill) on the secured roll the unsecured roll and the supplemental roll

The statewide total roll value increased steadily until 1992-93 as illustrated below The 1993-94 indicated total roll value dropped as did the number of roll units However we did not receive information from San Bernardino County for this table for middot 1993-94 We estimate that with San Bernardino County the roll values would have increased by I percent and the roll units would have increased by 3 percent

Local Roll Value

8shyen -en

I

-Ng en-Year

This table 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

Notes These figures are furnished by the counties in some cases they do not agree with the totals indicated in Table F

TABLE F DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

This table provides data on the distribution of the secured and unsecured rolls by property types 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 five categories aircraft boats personalty and fixtures unsecured possessory interests and other unsecured

v

Distribution of Local Roll

1 13 0 Secured Residential 3

II Secured Rural 4

O Secured Commercial 5 Iii Secured Miscellaneous

bull Secured Industrial

mn Unsecured

These data may be used in analyzing the workload of an assessors office and comparing it to like counties The data also may be used to show the work distribution (eg ratio of residential to commercial units ratio ofsecured units to business property assessments)

Notes Column 27 Grand Total Local Roll is the sum ofColumn 20 (Total Secured Roll) and Column 26 (Total Unsecured Roll) These figures are furnished by the counties in some cases the totals do not agree with Table E

TABLEG REALPROPERTYDATA

For purposes of this report we divided the workload of an assessors office by real property and business property Table G provides data on the real property workload The business property workload is contained in Table H Another workload item that affects both real and business property is assessment appeals and that information is contained in Tables I and J The data contained in this table and the relevant appeals data in Tables I and J comprise the real property workload of an assessors office In Tables 0 and P we analyzed both the real property and the business property workload by the staffing levels indicated in Table B

Included in the real property workload are transfers new construction Proposition 8 reductions (properties where the current market value has fallen below the factored base year value) misfortunecalamity property splits new subdivision lots and roll corrections Please note that these data do not represent the entire real property workload of an assessors office In addition some data that we did requested were not available in certain counties The categories that are new for the 1993shy94 report are Proposition 8 Units Affected by MisfortuneCalamity and Roll Corrections

V1

Statewide the total number of transfers (Column 2) and number of new assessments from new construction (Columns -5 and 6) indicates a decrease from 1992-93 by 4 However the 1993-94 totals do not include data from San Bernardino County We estimate that the total number oftransfers and new construction statewide increased by 2 as opposed to the indicated 4 decrease This followed a sharp 25 decrease for 1992-93 in the total number of transfers and number of new assessments from new construction The chart below illustrates the trend in transfers and new construction in the last ten years These figures provide one indicator that Californias real estate activity continued to be weak in 1993-94 However from the continuing decline in Californias real estate values we have sunnised that this has resulted in an increase in the Proposition 8 workload In addition during the 1993-94 fiscal year California experienced two Governor-declared disasters which affected six counties - Thus any decreases in workload from transfers and new construction as compared to 1991 and earlier was offset by increases in workload from Proposition 8 and disaster relief

Total Number of Transfers and New Construction

Year

Notes Columns 7 through 13 list the number of units which have had their values reduced to the current market value Column 14 lists the number of units that have been affected by a misfortune or calamity and have had their taxable values reduced under Revenue and Taxation Code Sections 170 or 5l(c)

TABLE H BUSINESS PROPERTY DATA (INCLUDING AGRICULTURAL BUSINESSES)

This table provides data used to determine the business property workload of an assessors office Items affecting the business property workload include boats aircraft direct billing assessments property statement assessments field appraisals and mandatory audits In addition to the number of total mandatory audits for 1993-94 we collected data on the number of mandatory audits completed and the number ofmandatory audits waived

vu

Statewide the total number ofbusiness property assessments (column 7) decreased 19 from 1992shy93 (Adjusted for San Bernardino County we estimate a growth of 17) In addition the number of total mandatory audits decreased 136 from 1992-93 These figures also indicate that Californias economy continued to be sluggish during 199394 The chart below illustrates the decline in the number ofbusiness property assessments since 1987-88

Trend in Business Assessments

Year

Another workload item appeals ofbusiness property assessments is contained in Column 5 ofTables I and J The data contained in this table and the relevant appeals data in Tables I and J comprise the business property workload of an assessors office In Tables 0 and P we analyzed the business property workload by the auditor staffing levels contained in Table B

Notes Column 1 includes only boats that are assessed boats with a value of under $400 that are not assessed are excluded Column 2 omits exempt historical aircraft In Column 4 a field appraisal is defined as an appraisal that was done at the place ofbusiness and was not assessed by either a property statement or direct billing Column 7 is the sum ofColunms 1 through 6 Vessel Property Statements (Column 8) are mailed out on boats that are valued over $30000 Column 10 provides the number of mandatory audits completed during the 1993-94 fiscal year

TABLES I amp J DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPE

These tables indicate the number of appeals filed among various property types The total number of appeals filed is sorted by residential commercial industrial rural business property and other appeals filed Please note that the number 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 types is new for this year the total appeals filed can be compared to previous years

As depicted by the chart below the total number of appeals filed stayed relatively the same between 1987-88 and 1990-91 with a slight increase in 1990-91 In 1991-92 and 1992-93 the total number of

Vl1l

appeals filed increased noticeably However in 1993-94 the total number of appeals filed increased dramatically by 51 percent over 1992-93

cu ll cu

g E = z

200000 180000 160000140000 12000010000080000 60000

Total Number of Appeals Filed

40000 20000

0 Ugt U) co ~ co Ogt -

co ah co Ogt -

co Cljgt ~ ~ co Ogt ~ co co Ogt Ogt m Ogt - - ~

Ogt-Year

The data contained in Tables B G H I and J were analyzed in Tables 0 and P to provide workload indicators ofthe assessors workloads

Notes Table I indicates the number of appeals filed for the 1993-94 fiscal year (filing period July 2 to September 15 1993) Table J indicates the number ofappeals outstanding as ofJuly 1 1993-appeals that were filed for previous fiscal years but had not yet been heard

TABLES K amp L ASSESSMENT APPEAL ACTIVITY

These tables provide data on what action was taken on assessment appeals during the 1993-94 fiscal year Table K indicates the assessment appeal activity that occurred during the 1993-94 fiscal year on appeals that were filed for the 1993-94 fiscal year Table L indicates the assessment appeal activity that occurred during the 1993-94 fiscal year on the appeals that were filed for previous fiscal years and carried over to 1993-94 The number of appeals resolved is separated into seven categories appeals withdrawn no show (taxpayers 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 1993-94 fiscal year but also the workload that is carried over to the next fiscal year As this format is new for 1993-94 we have no comparisons to make from previous fiscal years

Notes Total number of appeals filed (Column 1) is taken from data in Column 7 of Tables I and J Column 9 is the sum ofColumns 2 through 8 Column 10 is Column 9 subtracted from Column 1

IX

TABLE M DOLLAR VALUE OF APPEALED PROPERTY

This table provides data on the fiscal impact of assessment appeal decisions on the 601 roll and the supplemental roll As this format is new for 1993-94 we have no comparisons to make from previous fiscal years

Statewide decisions made during 1993-94 reduced the regular county rolls for various years by $17772372010 and the supplemental rolls for various years by $199711789 In total the counties lost approximately $180 million in tax dollars

Notes Columns 1 and 4 contain the roll values of all appealed properties prior to appeal Columns 2 and 5 contain the roll values ofthe appealed properties after the appeal decision The net adjustment to each roll is indicated in columns 3 and 6 PLEASE NOTE THAT TIIlS MAY BE THE LAST YEAR THAT WE WILL COLLECT AND REPORT nns DATA

TABLE N NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

This table provides data on the number of boards or hearing officers for each county which hear property tax appeals To handle the increase in property tax appeals for 1993-94 the most notable changes occurred in the County of Los Angeles and the City and County of San Francisco Los Angeles County increased the number ofassessment appeals boards from 3 to 5 (the maximum allowed under current law) and hearing officers from 10 to 21 San Francisco City and County added a second assessment appeals board and five hearing officers

Notes Column I indicates if thecounty board of supetvisors sits as the county board ofequalization column 2 lists the number ofassessment appeals boards~ and column 3 lists the number hearing officers appointed by and separate from the assessment appeals board

TABLE 0 WORKLOAD INDICATORS

This table provides some workload indicators of an assessors office The workload data from Tables G H I and J when used in conjunction with the data on staffing levels in Table B provide various indicators ofthe efficiency of the assessors office However please note that the data we requested in our questionnaire may not represent the entire workload of an assessors office In addition 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 offurnished data only

Notes Column 1 number of real property units worked is the sum of the total transfers (Table G column 2) new assessments resulting from pennits (Table G column 5) construction discovered without permits (Table G column 6) total Proposition 8 (Table G column 13) units affected by misfortune or calamity (Table G column 14) property splits (Table G column 15) new subdivision lots (Table G column 16) roll corrections (Table G column 17) and assessment appeals (Tables I

x

and J column 7 minus column 5) Column 2 the number of appraisers is the sum of real property appraisers from Budgeted Permanent Positions (Table B Column 2) and Budgeted Temporary Positions (Table D Column 1) The number of units worked (column 1) divided by number of appraisers (column 2) equals the number ofunits worked per appraiser (column 3)

Column 4 the number ofunsecured units worked is the sum of the total business property assessments (Table H column 7) the mandatory audits complete (Table H column IO) and the number ofbusiness property appeals filed (Tables I and J column 5) Column 5 the number of appraisers is the sum of auditor-appraisers from Budgeted Permanent Positions (Table B Column 3) and Budgeted Temporary Positions (Table D Column 2) Column 6 the number of unsecured units worked per auditorshyappraiser is column 4 divided by column 5 the number ofauditor- appraisers

Column 7 is the number of property splits (Table G column 15) divided by the number of drafting personnel (Table B column 4) Column 8 is the number ofnew subdivision lots (Table G column 16) divided by the number ofdrafting personnel (Table B column 4)

TABLEP DISTRIBUTION OF WORKLOAD INDICATORS

In this table the workload indicatorsmiddot provided by Table 0 are sorted in descending order by the number of upits worked Please note that the data we requested in our questionnaire does not represent the entire workload ofan assessors office

The statewide average number of units worked per appraiser is 186772 Fifteen counties out of 58 are above the statewide average The statewide average number of unsecured units worked per auditor-appraiser is 293136 Thirty-two counties are above the unsecured statewide average However please note that not all counties reported in identical units we will further define the data requested to avoid this in the future In addition 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

Notes Please see the Table 0 Notes above for a description ofunit worked

X1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Cost of Other Income Salaries Services services

and From Other Other Gross to Other Map Net Wages Depts Costs Budget Depts Sales Other Budget

Alameda

(1) (2) (3) (4) (5) (6) (7) (8)

$8002636 $899469 $309244 $9211349 $359 $71424 $3273103 $5866463 Alpine 88165 0 16966 105131 0 NIA NIA 105131 Amador 433730 5677 28050 467457 0 0 0 467457 Butte 1541969 0 379060 1921029 0 0 0 1921029 Calaveras Colusa

645122 185361 29083 859566 0 945 0 442117 0 46275 488392 NIA NIA NIA

858621 488392

Contra Costa 6692131 587536 323099 7602766 30033 44285 551272 6977176 Del Norte 373619 0 33707 407326 0 0 0 407326 El Dorado 1988712 251391 160701 2400804 450 0 106469 2293885 Fresno+ 5281193 394704 344225 6020122 116047 30000 1593950 4280125 Glenn 357773 0 74128 431901 0 0 2500 429401 Humboldt 1036197 60850 168584 1265631 NIA 19569 264635 981427 Imperial 751525 0 286026 1037551 0 7715 12744 1017092 Inyo 574662 0 61213 635875 0 1523 2523 631829 Kem 5343694 1189484 321391 6854569 3261 19883 1014292 5817133 Kings 778821 190276 3050 972147 0 4000 480756 487391 Lake+ Lassen

843425 14228 25870 883523 5380 8972 111530 257303 NIA 90425 347728 NIA 5100 NA

757641 342628

Los Angeles Madera

71414000 17409000 2818000 91641000 581000 122000 4878000 886434 NIA 49780 936214 NIA 6910 1500

86060~000 927804

Marin 3380647 40180 125447 3546274 NIA 15000 672474 2858800 Mariposa+ 428329 0 28100 456429 0 6000 0 450429 Mendocino 858540 0 50390 908930 0 50500 0 858430 Merced 1491723 278918 1780 1772421 In 7 21307 1751114 Modoc 263198 0 15850 279048 14000 In 7 6624 258424 Mono 333900 0 105800 439700 0 1124 0 438576 Monterey 2220043 534163 148745 2902951 0 In 7 4000 2898951 Napa 883761 47000 40672 971433 0 6000 142019 823414 Nevada 1299743 201044 84497 l585284 0 3022 10449 l571813 Orange 12322969 1928993 3351641 17603603 NIA 79375 1558504 15965724 Placer 2845037 55795 287094 3187926 776074 19957 2391895

Plumas 390911 0 24800 415711 0 0 26529 389182 Riverside 7850125 1647995 385197 9883317 575 4996253 4886489 Sacramento 7919132 202503 1254839 9376474 0 35892 3647263 5693319 San Benito 405459 0 30860 436319 0 3500 168600 264219 San Bernardino 6853076 657112 414992 7925180 0 113400 1459500 6352280 San Diego 12189142 502559 12691701 NIA 55600 5111321 7524780 San Francisco 4182676 256495 l621266 6060437 0 0 20430 6040007 San Joaquin 3753123 80791 446535 4280449 9037 16887 30612 4223913 San Luis Obispo 2783845 0 303007 3086852 0 8250 11750 3066852 San Mateo 6125081 1077080 5568 7207729 0 12518 21493 71_73718 Santa Barbara 3046015 258569 375509 3680093 0 14131 793036 2872926 Santa Clara 13282049 199864 866095 14348008 0 15000 211000 14122008 Santa Cruz 1500622 424464 1925086 51605 1873481 Shasta+ 1913341 153200 90832 2157373 25643 13423 412503 1705804 Sierra 244845 0 14245 259090 0 3500 0 255590 Siskiyou Solano+

836746 40875 69346 946967 0 6023 0 1704755 402729 157984 2265468 182320 25662 3501

940944 2053985

Sonoma 3455405 406249 512392 4374046 0 43947 68570 4261529 Stanislaus Sutter

2655463 409816 97865 3163144 33505 557454 614654 129896 78404 822954 850 NIA 25108

2572185 796996

Tehama 481714 177432 659146 0 In 7 5657 653489 Trinity 325398 18240 18023 361661 175 2223 359263 Tulare 2181143 440986 220236 2842365 0 4000 99812 2738553 Tuolumne+ 649974 0 69317 719291 0 2680 9658 706953 Ventura 5456600 l315600 0 6772200 0 16000 2353400 4402800 Yolo 1031339 21311 77282 l129932 15364 523344 591224 Yuba

Totals

572992 41170 614162 4000 112306 31523 466333

$226466 7 43 $31993380 $18089112 $276549235 $1748629 $1057733 $35368530 $238374343

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A (CONTINUED)

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Exemption Data Processing Costs oo Program Provided

1991-92 1992-93 Change 1993-94 Change Costs by Other Services Gross Gross from Gross from Included County Implemented

Budget Budget 1991-92 Budget 1992-93 in Budget Depts Internally (9) (10) (11) (12) (13) (14) (15) (16)

Alameda $9619703 $9606324 0 $9211319 -4 $401473 $606471 Alpinebull 95804 105131 10 NIA Amador Butte Calaveras

518177 481798 -7 467457 -3 2070399 2210345 7 1921029 middot13 NIA NIA NIA

747186 840009 12 859566 2 NIA NIA Colusa 462310 518594 12 488392 -6 NIA NIA Contra Costa Del Norte

8040475 7924125 -1 7602766 -4 300578 562429 $329160 383249 362562 middot5 407326 12 NIA NIA NIA

El Dorado 2597082 2575313 -1 2400804 -7 59313 251391 Fresno+ 5925225 6196012 5 6020122 -3 192468 394704 75000 Glenn 491746 434554 -12 431901 -1 oo Humboldt 1315479 1253327 -5 1265631 I oo NIA 60850 NIA Imperial Inyo

952311 1043027 10 1037551 -1 oo 601018 607394 l oo 635875 5 NIA NIA NIA

Kem 6358167 6750150 6 6854569 2 51083 Kings Lake-r

1001076 1069396 7 972147 -9 147513 42763 942674 912024 -3 883523 -3 NIA NIA NIA

Lassen 414928 412201 -1 347728 -16 NIA NIA NIA Los Angeles Madera Marin Mariposa+

97832000 102497000 5 91641000 -11 2350196 5856000 936214 NIA NIA NIA

3642145 3856848 6 3546274 -8 NIA NIA NIA 429392 429392 0 456429 6 NIA NA NIA

Mendocino 991021 929293 -6 908930 -2 0 0 0 Merced Modoc

1930281 1809541 -6 1772421 -2 NIA 173508 NIA 244207 266322 9 279048 5 NIA NIA NIA

Mono 459437 428500 -7 439700 3 NIA NIA 8450 Monterey 2596790 2911474 12 2902951 0 NIA 523876 3125 Napa Nevada

1049866 997550 -5 971433 -3 20000 47000 0 1652783 1705097 3 1585284 -7 NIA NIA NIA

Orange 17224157 16790408 -3 17603603 5 449550 1904781 1021673 Placer Plumas

3138402 3253385 4 3187926 -2 138289 0 0 (j 467205 467205 0 415711 -11 0 0

Riverside 9994242 9994242 0 9883317 -1 NIA 1103793 NIA Sacramento San Benito San Bernardino

10073585 9742577 -3 9376474 -4 294231 198004 445154 519999 484206 -7 436319 -10 NIA NIA NIA

9105237 8723762 -4 7925180 -9 NIA 456517 131482 San Diego 13658809 13326996 -2 12691701 -5 237730 869375 San Francisco 6069497 6438527 6 6060437 -6 0 217898 0 San Joaquin San Luis Obispo

4295303 4514579 5 4280449 -5 NA 80791 NIA 3348564 3245942 -3 3086852 -5 36147 346924 NIA

San Mateo 8099812 7542660 -7 7207729 -4 190787 577898 Santa Barbara 3398846 3401971 0 3680093 8 0 190964 192191 Santa Dara 14954687 14837917 -1 14348008 -3 646169 199864 849266 Santa Cruz 2270994 2160688 -5 1925086 -11 254072 Shasta+ 2032899 1923424 -5 2157373 12 NIA 66085 0 Sierra 259305 266348 3 259090 -3 3000 0 0 Siskiyou 975400 1085556 11 946967 -13 40875 0 Solano+ 2226325 2226325 0 2265468 2 NIA 274804 Sonoma 4071393 4419001 9 4374046 -1 406249 175000 Stanislaus 3815828 3795457 -1 3163144 -17 326500 Sutter 838211 940458 12 822954 -12 103227 0 Tehama 744336 731814 -2 659146 -10 0 0 0 Trinity Tulare

359946 361661 0 2503000 2377292 -5 2842365 20 NIA 329289 NIA

Tuolwtme+ 751368 763890 2 719291 -6 0 0 0 Ventura 6420400 6123200 -5 6772200 11 0 736400 Yolo Yuba

Totals

1199534 1212371 1 1129932 -7 26711 2940 568075 614162 8 614162 0 NIA NIA NIA

$286 750290 $290899327 1 $276082413 -5 $5397725 $15840313 $4743943

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page2

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETED PERMANENT POSITIONS (In Person Years)

oo Oo

Certified Alfjdegen Change Assessor Reil usiriess Cadastral Other 1993-94 1992-93 From 1991-92

Change From

amp Other Property Property Drafts- TechnicaV All Total Total 1992-93 Total 1991-92

Alameda

Managers Appraisers Appraisers persons Professional Clerical Staff Staff to 93-94 Staff (1) (2) (3) (4) (6) Q) (82 (9) (10) ~

to 92-93 (11)

IO 53 27 7 12 67 176 183 -4 18641 -2 Alpine 1 0 0 0 1 0 2 2 0 2 0 Amador 2 3 1 05 0 35 10 105 -5 105 0 Butte 2 14 1 3 0 18 38 49 -22 49 0 Calaveras 3 5 05 2 0 5 15S 16 -3 17 -6 Colusa 1 3 1 1 4 0 10 10 0 11 -9 Contra Costa 7 52 12 5 4 46 126 128 -2 138 -7 Del Norte 3 2 1 05 05 2 9 8 13 9 -11 El Dorado 3 17 2 3 1 21 47 54 -13 54 0 Fresno+ 4 42 14 8 5 57 130 130 0 130 0 Glenn 1 5 5 11 11 0 12 -8 Hwnboldt 3 10 3 1 4 10 31 33 -6 33 0 Imperial 2 8 3 2 0 8 23 23 0 23 0 Inyo 2 3 1 1 0 5 12 12 0 12 0 Kem 6 38 14 5 2 34 99 103 -4 115 -10 Kings 2 7 2 l 0 7 19 20 -5 21 -5 Lake+ 2 8 2 1 2 6 21 224 -6 244 -8 Lassen 2 3 0 1 1 05 7S 10 -25 10 0 Los Angeles 53 357 139 47 155 744 1495 1682 0 1700 0 Madera 3 14 2 3 IO 32 28 14 25 12 Marin 3 26 4 2 12 1 48 795 -40 83 -4 Mariposa+ 1 4 1 1 0 4 11 11 0 11 0 Mendocino 3 8 2 1 1 6 21 2117 -1 25S -17 Merced 5 10 4 1 2 11 33 35 -6 40 -13 Modoc 2 2 1 1 0 2 8 8 0 8 0 Mono 1 7 1 1 0 3 13 13 0 13 0 Monterey 4 18 7 2 2 17 so 51 -2 52 -2 Napa 3 7 3 2 0 75 22S 23 -2 24 -4 Nevada 3 95 l 3 1 125 30 36 -17 36 0 Orange 7 75 56 16 15 168 337 337 0 337 0 Placer 5 21 4 4 8 23 65 65 0 65 0 Plumas 1 0 1 1 1 3 7 10 -30 11 -9dego Riverside 11 62 10 16 23 42 164 183 -10 183 0 Sacramento 7 61 20 6 3 50 147 156 -6 158 -1 San Benito 1 4 1 0 0 4 10 11 -9dego 13S -19 San Bernardino 10 53 10 6 36 50 165 189 -13 195 -3 San Diego 11 69 30 26 365 1065 279 304 -8 302 1 San Francisco 7 29 25 1 0 35 97 110 -12 116 -5 San Joaquin 11 21 7 s 11 23 78 81 -4 88 -8 San Luis Obispo 3 265 4 2 12S 19 67 735 -9dego 765 -4 San Mateo 4 42 15 3 4 38 106 113 -6 118 -4 Santa Barbara 7 23 5 3 5 18 61 60 2 62 -3 Santa Clara 11 76 44 8 11 100 250 253 -1 268 -6 Santa Cnaz 6 11 3 22 3 118 37 383 -3 413 -7 Shasta+ 3 15 5 32 2 12 402 402 0 412 -2 Sierra 1 18 0 02 0 17 47 503 -7 57 -12 Siskiyou 3 6 1 3 0 8 21 22 -5 24 -8 Solano+ 4 14 5 4 5 13 45 44 2 40 10 Sonoma 4 22 7 6 2 25 66 71 -7 74 -4 Stanislaus 3 27 6 2 1 16 55 65 -15 67 -3 Sutter 2 s 3 1 0 95 205 205 0 18 14 Tehama 3 4 1 1 0 9 18 20 -10 21 -5 Trinity 1 3 1 1 0 3 9 9 0 9 0 Tulare 2 23 7 3 8 10 53 54 -2 60 -10 Tuolumne+ 3 5 1 1 0 4 14 16 -13 16 0 Ventura 6 40 11 14 7 35 113 129 -12 139 -7 Yolo 3 6 2 1 0 12 24 26 -8 27 -4 Yuba

Totals

3 4 2 1 0 55 155 155 0 155 0

2800 14848 5365 2466 403S 19680 49194 53336 -8 54665 -2

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page3

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEC

BUDGETED POSITIONS LEFT PERMANENTLY UNFILLED

Business Assessors Real Property Other amp Other Property Auditor- Drafting TechnicaV

Managers Appraisers Appraisers Mapping Professional Clerical Total (1) (2) (3) (4) (5) (6) (8)

Alameda 0 0 0 0 0 2 2 Alpine 0 Amador 0 Butte 2 21 3 3 0 20 49 Calaveras 0 Colusa 0 1 0 0 0 0 1 Contra Costa 0 0 0 0 0 0 0 Del Norte 0 0 0 0 0 0 0 El Dorado 0 Fresno+ 0 0 0 0 0 0 0 Glenn 0 Humboldt 0 Imperial 0 Inyo 0 Kem 0 0 0 0 0 0 0 Kings 0 0 0 0 0 0 0 Lake+ 0 Lassen 0 0 0 0 0 0 0 Los Angeles 0 16 6 4 26 0 52 Madera 0 Marin 0 0 0 0 0 0 0 Mariposa+ 0 Mendocino 0 I 0 0 0 05 15 Merced 0 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 0 Napa 0 Nevada 0 Orange 0 0 6 3 11 21 Placer 0 0 0 0 3 4 Plumas 0 Riverside 0 13 7 11 11 26 68 Sacramento 0 5 2 I 0 2 10 San Benito 0 0 0 0 0 0 0 San Bernardino 0 San Diego 0 4 0 1 5 12 22 San Francisco 0 0 0 0 0 0 0 San Joaquin 0 0 0 0 1 0 1 San Luis Obispo I 0 0 0 0 2 3 San Mateo 0 Santa Barbara 0 Santa Clara 0 0 0 0 0 0 0 Santa Cnaz 1 2 1 0 0 0 4 Shasta+ 0 Sierra 0 0 0 0 0 1 Siskiyou 0 Solano+ 0 Sonoma 1 0 0 0 0 0 1 Stanislaus 0 3 2 0 1 I 7 Sutter 0 0 0 0 0 0 0 Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 1 Yolo 0 Yuba

Totals

0 0 0 0 0 0 0

6 66 27 23 46 805 2485

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page4

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETEDTElIPORARYPOSITIONS (In Penon Yean)

Business Property Other

Real Property Auditor- Drafting Technical Appraisen Appraisen Mapping Professional Clerical Total

1~ (22 (3) (42 (S) (6)

Alameda 0 0 0 0 077 077 Alpine 0 Amador 0 Butte 0 Calaveras 0 Colusa 0 0 0 0 0 0 Contra Costa 03 0 0 0 22 25 Del Norte 0 0 0 0 0 0 El Dorado 0 017 0 0 0 017 Fresno+ 0 0 0 0 5 5 Glenn 0 Humboldt 0 0 0 0 07 07 Imperial 0 0 0 0 007 0o7 Inyo 0 0 0 0 l 1 Kem 0 0 0 0 0 0 Kings 0 0 0 0 0 0 Lake+ 0 Lassen 0 Los Angeles 0 0 0 0 6 6 Madera 0 Marin NIA NIA NIA NIA NIA NIA Mariposa+ 0 Mendocino 05 0 0 0 0 05 Merced 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 Napa 0 Nevada 05 0 0 0 05 1 Orange 0 Placer 0 0 0 0 0 0 Plwnas 0 0 0 0 0 0 Riverside 0 0 0 0 44 44 Sacramento 0 0 0 0 03 03 San Benito 0 0 0 0 0 0 San Bernardino 0 San Diego 0 0 0 0 0 0 San Francisco 0 1 0 0 1 2 San Joaquin 0 0 0 11 26 37 San Luis Obispo 0 0 0 0 0 0 San Mateo 0 0 0 0 232 232 Santa Barbara 0 05 0 0 0 05 Santa Clara 0 0 0 0 125 125 Santa Cruz 0 Shasta+ 0 Sierra 0 0 0 0 0 0 Siskiyou 0 0 0 0 029 029 Solano+ 0 Sonoma 0 0 0 0 0 0 Stanislaus 0 0 0 0 05 05 Sutter 0 1 0 0 0 I Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 0 Yolo 0 Yuba 0 0 0 0 0 0

Totals 13 267 0 11 4015 4522

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 5

TABLE E

LOCAL ROLL VALUE AND STATISTICS

Supplemental Secured Roll Unsecured Roll Assessments

Full Value Full Value Roh in OOOs in OOOs Units

(1) (2) (7)

Alameda Alpine

69876702 $6279672 $76156374 175509

NIA NIA

Amador Butte

1694934 69279 1764213 7522402 425362 7947764

2040 NIA

Calaveras Colusa

2225898 44544 2270442 1191592 81146 1272738

2994 NIA

Contra Costa 60742957 2929323 63672280 31562 Del Norte 756106 42047 798153 1201 El Dorado 8739237 262588 9001825 8731 Fresno+ 24803899 1784201 26588100 36538 Glenn 1151858 61216 1213074 Humboldt 4554148 400446 4954594 5217 Imperial 4502710 638597 5141307 4681 Inyo 2216274 39899 2256173 1168 Kem 28598638 1752763 30351401 32546 Kings Lake+

3294572 145102 3439674 2724586 354841 3079427

5006 NIA

middotLassen 997648 116719 1114367 1738 Los Angeles 448017 057 29620587 477637644 NIA Madera 4152974 168117 4321091 6000 Marin Mariposa+

19793909 829352 20623261 ) 762656 88198 850854 lt

8621 1260

Mendocino 3907813 174878 4082691 4800 Merced 6950585 377894 7328479 NIA Modoc 456736 19776 476512 972 Mono 1514187 242902 1757089 Monterey 17744155 937788 18681943 123263 Napa 8442696 390162 8832858 NIA Nevada 5733915 187550 5921465 3919 Orange 171621293 12592016 184213309 138331 Placer 14245098 513741 14758839 16942 Plumas 1359550 54J75 1413725 1962 Riverside 71072213 2662051 73734264 88802 Sacramento 50029637 3248248 53277 885 42363 San Benito 2118700 86500 2205200 bull 1068 San Bernardino San Diego San Francisco

137231657 7165497 144397 l 54 52328232 5405549 57733781 lt 74026

9618 San Joaquin 20535238 1450121 21985359 13144 San lAais Obispo 12871435 470309 13341744 9018 San Mateo Santa Barbara

48314918 7163069 55477987 22737184 1773792 24510976 lt

11787 10895

Santa Clara 98560237 12043747 110603984 9421 Santa Cruz 13310232 621184 13931416 Shasta+ 6506812 472481 6979293 8497 Sierra 244716 39788 284504 ) 554 Siskiyou 1731219 174001 1905220 2071 Solano+ 17181898 751058 17932956 8506 Sonoma 26052000 l133000 27185000 middotmiddotbull Stanislaus 16242919 823489 17066408 19937 Sutter 3184900 245470 3430370 bull 3941 Tehama 1843938 82240 1926178 3433 Trinity 584432 1473 Tulare Tuolumne+

10459728 511333 10971061 2812488 119953 2932441 lt

16378 2407

Ventura 40178829 2461980 42640809 NIA Yolo 6792150 486985 7279135 5048 Yuba

Totals

1701547 129430 1830977 2362

$1594339612 $111146156 $1706245709 784241

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

Page6

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEF

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Residential Industrial SmgJe Manushy MUiti- Commercial

Family factured Family Vacant Vacant Vacant Residence Homes Residence Land Total Improved Land Total Improved Land Total

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Alameda Alpinebull

302973 686 33446 12970 350075 15262 1624 16886 6382 NIA middot NIA NIA NIA 0 NIA NIA 0 NIA

1844 NIA

8226 0

Amador Butte

10548 753 267 5734 17302 591 160 751 44 NIA NIA NIA NIA 0 NIA NIA 0 NIA

34 NIA

78 0

Calaveras Colusa

12990 In 1 1874 9801 24665 628 337 965 36 NIA NIA NIA NIA 0 NIA NIA 0 NIA

63 NIA

99 0

Contra Costa 253053 middot l327 7477 13491 275348 7971 1090 9061 2204 797 3001 Del Norte 5104 2258 336 4753 12451 488 182 670 39 6 45 El Dorado 38789 2280 1951 13698 56718 1752 544 2296 278 339 617 Fresno+ 148979 5086 5632 18954 178651 9152 1664 10816 3902 1003 4905 Glenn 0 0 0 Humboldt 25232 3318 2653 8672 39875 2181 332 2513 350 314 664 Imperial Inyo

20232 2080 895 24650 47857 3874 2126 6000 437 NIA NIA NIA NIA 0 NIA NIA 0 NIA

355 NIA

792 0

Kem 135618 17862 6784 109812 270076 9154 3071 12225 2585 2778 5363 Kings 19072 800 775 2352 22999 1314 493 1807 236 In 7 236 Lake+ 17538 7829 358 31046 56771 1973 658 2631 32 14 46 Lassen 12000 784 In 1 2100 14884 560 170 730 61 43 104 Los Angeles Madera

1629421 15781 241502 142066 2028770 84132 15490 99622 37428 NIA NIA NIA NIA 0 NIA NIA 0 NIA

11597 NIA

49025 0

Marin Mariposa+

70008 114 5155 10890 86167 2758 588 3346 580 NIA NIA NIA NIA 0 NIA NIA 0 NIA

139 NIA

719 0

Mendocino Merced

16984 2264 917 9467 29632 1813 418 2231 315 NIA NIA NIA NIA 0 NIA NIA 0 NIA

112 NIA

427 0

Modoc 1653 197 27 846 2723 374 254 628 10 17 27 Mono 10535 3935 14470 218 218 0 Monterey 69695 2013 5358 5284 82350 4382 699 S081 757 264 1021 Napa 21888 1142 2036 1620 26686 1705 445 2150 254 276 530 Nevada 33098 1778 836 16358 52070 1105 292 1397 205 195 400 Orange 599171 7901 27505 18232 652809 24851 1719 26570 11583 923 12506 Placer 59661 1875 7252 18963 87751 2789 1293 4082 550 549 1099 Plumas 0 0 0 Riverside 339917 23754 4376 141568 509615 17946 9849 27795 In 6 In 7 0 Sacramento 283212 5383 19250 18693 326538 11433 2261 13694 3566 2058 5624 San Benito 6924 287 357 773 8341 480 43 523 130 58 188 San Bernardino 0 0 0 San Diego 569910 11093 43860 45709 670572 19849 3776 23625 6621 3131 9752 San Francisco 111974 0 35488 6376 153838 13355 In 4 13355 2690 In 4 2690 San Joaquin 99036 2010 11986 7188 120220 6334 1114 7448 1826 828 l654 San Luis Obispo 55136 6568 9156 22851 93711 6000 1232 7232 846 280 1126 San Mateo 176558 763 5527 6811 189659 6618 3340 9958 3094 3346 6440 Santa Barbara 81321 3179 7059 4993 96552 4321 482 4803 1106 367 1473 Santa Clara 359382 5682 14055 7505 386624 66329 1359 67688 6826 181 7007 Santa Cruz 52709 1078 4139 12095 70021 2956 421 3377 561 123 684 Shasta+ 37897 5495 2360 12965 58717 3333 1264 4597 323 281 604 Sierra 1237 34 60 880 2211 100 25 125 12 4 16 Siskiyou 29577 942 827 In 1 31346 2668 In 6 2668 746 In 9 746 Solano+ 88196 785 3047 6278 98306 2625 911 3536 807 600 1407 Sonoma 92412 2669 5673 11752 112506 4841 In 6 4841 2086 In 9 2086 Stanislaus 89770 4243 5485 4417 103915 5003 1232 6235 1580 In 7 1580 Sutter 14828 671 1805 1947 19251 848 161 1009 526 132 658 Tehama 4920 1906 533 1501 middot8860 761 245 1006 260 76 336 Trinity Tulare

4115 1290 523 4621 10549 370 43 413 14 81377 4043 4402 NIA 89822 5039 In 6 5039 984

4 In 9

18 984

Tuolumne+ 18533 2861 930 7934 30258 888 200 1088 43 40 83 Ventura 171111 2666 6600 12273 192650 5519 813 6332 2924 1302 4226 Yolo 29715 850 2200 1928 34693 1890 488 2378 712 312 1024 Yuba

Totals

9365 1550 2064 2033 15012 2075 445 2520 290

6323374 167930 544798 828785 7864887 370608 63353 433961 106841

320

35105

610

141946

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF RJRNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page7

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Miscellaneous secured

Rural Possessory Oil Gasamp Homes1tes Unrestricted Restricted lotat Interests Mineral Others Total

(12) (13) (14) (JS) (16) (17) (18) (19)

middotTOTALlt middotSECURED

~~~~gtgt middot

Alameda Alpine Amador

2827 1292 4119 4 4 NIA NIA NIA 0 NIA NIA NIA 0

2233 18061 725 21019 93 93

lq1bull0gtmiddot o 39243

Butte Calaveras

NIA NIA NIA 0 0 NIA NIA 0 4609 6321 1289 12219 NIA l131 1935 3066

0 lt~l~~j4

Colusa NIA NIA 712 712 0 217 NIA 217 middotmiddotmiddotlt9z~f

Contra Costa 820 2576 516 3912 0 1074 4827 S901 middot_291a~ Del Norte El Dorado Fresno+ Glenn

NIA 215 0 215 1 414 1203 1618 20048 246 452 20746 1428 17 19131 20576

NIA 12500 14352 26852 NIA 359 NIA 359 0 0

~~~ middotmiddot~~~~

Humboldt NIA 14119 525 14644 0 780 7359 8139 middot (58l5 Imperial Inyo

2605 5380 0 7985 13 26 5 44 NIA NIA NIA 0 NIA NIA NIA 0

6ZCi78bull ()

Kem 10192 26595 11393 48180 0 2777 31174 33951 369~79$ Kings Lake+ Lassen

3615 848 4708 9171 0 100 0 100 373 2180 342 2895 0 29 123 152 NIA NIA 1293 1293 0 76 NIA 76

middotmiddot 3431~middot ()2~4

gt bull11u1rt Los Angeles Madera Marin Mariposa+ Mendocino Merced

NIA 33498 NIA 33498 10591 1604 18182 30377 NIA 41953 3889 45842 0 21 15 36 108 240 510 858 0 0 976 976 NIA NIA NIA 0 0 NIA NIA 0

7055 4446 9884 21385 0 0 1204 1204 NIA NIA 0 0 0 0 0 0

middotmiddot~=~~~middot

f IModoc 1282 2985 501 4768 0 0 19103 19103 middotmiddotmiddotmiddotmiddotmiddotmiddotybull7J49 Mono Monterey Napa Nevada Orange

0 0 0 29 29 2199 4145 3167 9511 2 293 4053 4348

10289 503 579 11371 0 0 3674 3674 NIA NIA 63 63 0 0 0 0

1141 2463 228 3832 1076 380 666 2122

)~~~~~ gt)4tf

o~~~tT Placer Plumas

0 231 961 1192 0 95 8111 8206 0 0

lOlJlOmiddotmiddotmiddotmiddotmiddotmiddotbullmiddotbullbullbullmiddotmiddotmiddotbullmiddotmiddotbullbull bullmiddotmiddot obullbull --middot

Riverside Sacramento San Benito

In 2amp3 7070 2475 9545 10781 3 0 10784 5557 1015 1512 8084 137 3226 10107 13470 1821 2241 2262 6324 0 11 0 11

Lgtiii~~~[~ilmiddotbull _~middot77~+ San Bernardino 0 0 San Diego San Francisco

8062 13158 1382 22602 4345 170 70973 75488 0 0 0 0 0 0 0 0

bull$()l~(J)1lt bullJ69Jl8lgt

San Joaquin San Luis Obispo

9683 4258 6701 20642 6 98 1474 1578 6477 1972 3358 11807 481 227 1714 2422 ltimiddot~r~~

San Mateo 798 855 720 2373 5 13 3201 3219 middotmiddot ltiu~ti4bull Santa Barbara Santa Clara Santa Cruz

205 4218 2150 6573 152 888 203 1243 3153 3153 NIA 0

2567 9388 837 12792 0 0 0 0

bullbull )1-0~~ middotbullltlt~7llt

middot 86814 bull Shasta+ 7423 910 2325 10658 16 96 8488 8600 ibullJM76 Sierra 239 239 483 961 166 290 158 614 bull)~~2)7 Siskiyou 5486 In 12 3966 9452 0 0 490 490 tbullbullmiddot44~7C)) Solano+ 4684 3610 2394 10688 0 248 7498 7746 J21~683bullbull Sonoma 27978 5525 2152 35655 0 162 0 162 bullbull 1~5~$fJ bullbull Stanislaus 4483 2926 6650 14059 0 0 0 0 J~MJ Sutter 1915 4318 0 6233 0 256 1766 2022 gt~gt~Jpltmiddot Tehama 16300 4192 4903 25395 0 76 0 76 n1s~~bullbullbull Trinity Tulare

762 In 4 861 1623 0 1117 1117 In 13 21570 In 13 21570 336 In 18 5745 6081 middotmiddotmiddotmiddotmiddotT1~~z~1bullbull

Tuolumne+ Ventura

246 2585 1035 3866 668 367 770 1805 500 4630 1571 6701 NIA 360 11424 11784

middotmiddotymiddotmiddotmiddotmiddotmiddotmiddot~~tregbullbull =bullbull12l~~3middot

Yolo Yuba

1595 1756 3341 6692 0 176 0 176 2690 2290 157 5137 0 444 87 531 -middotbullbull~~~

-middot - -middotmiddot --middotmiddot-middotmiddot-middotmiddotmiddot

Totals 176040 281058 111769 568867 30297 17625 245868 293790 9J~4$t THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY

NIA= Not Available or Not Applicable 0 =Zero bull =No Response to This Item bull 1992middot93 data no data provided for 1993middot94

+ County AssessorRecorder County AssessorRecorderClerk

Page 8

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

UNSECURED ROLL GRAND Unsecured TOTAL TOTAL

Personalty Possessory UNSECURED Aircraft Boats amp Fixtures Interests Other ROLL

(21) (22) (23) (24) (25) (26)

Alameda 1103 14971 23574 3958 In 23 43606 Alpine NIA NIA NIA NIA NIA 0 Amador 76 978 1172 178 2404 Butte 292 4767 4790 269 0 10118

JOCfLgt bullbullmiddotmiddotltbullROLLbullbulllt

bull-middotbullc21rmiddotmiddotmiddot 42216

middotmiddotmiddotmiddot _ ltmiddotbullmiddoto bullbull 41~647

lt10us Calaveras 57 1415 946 78 NIA 2496 Colusa 111 709 1050 68 197 2135 Contra Costa 607 28701 2180 201 31689

middot 43~S10middot gt ~064

middotmiddot ltus12 Del Norte 39 929 434 438 148 1988 El Dorado 374 6793 5774 214 91 13246 Fresno+ 707 6142 21172 1416 NIA 29437 Glenn 136 440 1243 1819 Humboldt 187 1827 3469 921 1076 7480 733tSmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotrmiddotmiddotmiddotmiddotmiddotmiddotmiddot~~ Imperial 200 1385 2872 585 771 5813 68491 Inyo 87 520 1437 NIA 1 2045 bull2~045 Kem 922 3237 17062 623 3873 25717 bull 395~St2 Kings 124 1770 2187 231 0 4312 Lake+ 130 6761 1372 145 191 8599

38~625 lt 11~094 Lassen 40 1026 NIA 309 NA 1375 Los Angeles 3752 48892 In 25 33 280719 333396 Madera 73 1060 2423 180 695 4431 Marin 192 5736 10709 995 167 17799 Mariposa+ 49 441 955 327 NIA 1772 Mendocino 186 1914 5850 470 0 8420 Merced 245 1771 4358 404 1126 7904

middot middot middot 1~4i

i~[bullModoc 42 262 277 268 76 925 middot 28~114 Mono 29 169 423 621 ltmiddotmiddotmiddot 1~38 Monterey 375 5352 13603 1622 In 23 20952 123~63 Napa 319 1646 3630 258 0 S853 lt50~264

Nevada 260 2299 5005 409 0 7973 61~903 Orange 888 25225 109863 1786 2980 140742 middotbullJD8~581 Placer 406 5660 7064 242 420 13792 114jl22 Plumas 57 1413 914 2384 Riverside 1712 3904 27670 ) In 23 33286 Sacramento 739 17506 44303 1735 870 65153

middot~~i= )132~563

San Benito 215 491 1404 65 In 23 2175 San Bernardino 0

l7S62 0

San Diego 2227 19747 63744 0 5 85723 887~71 San Francisco 0 2423 44998 2847 In 23 50268 San Joaquin 388 10233 12015 483 140 23259 c~~~ San Luis Obispo 474 12014 13162 0 0 25650 San Mateo 465 11136 23680 2791 In 23 38072 (_ t bull~~~~ Santa Barbara 604 5739 436 2099 2042 10920 bull1111564 Santa Clara 1250 12815 49815 1468 NIA 65348 bull529820 Santa Cruz 294 2764 8544 1191 0 12793 99667 Shasta+ 294 7308 5147 1552 0 14301 Sierra 6 185 230 1410 12 1843 Siskiyou 118 1604 1761 1436 200 5119 Solano+ 188 4330 6694 647 195 12054 Sonoma 819 5535 12280 1023 529 20186

ltrM77 -middot S770 s

Stanislaus 304 5343 18010 439 0 24096 ))49885 Sutter 121 2641 2121 9 118 5010 Tehama 88 1295 936 117 281 2717 Trinity 297 297

bullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot bullbull bullbullbullmiddot 34~183 ygt -middot~=~~~ Tulare 554 7745 9023 661 136 18119 middotbull bullbullmiddotbullmiddotbullbullbull l4l~61S Tuolumne+ 221 l774 1539 390 0 3924 ltbull bullgtbullbull 41~024 Ventura 976 17029 23411 NIA In 23 41416 bullbullbullbullbullbull263~10middot Yolo 187 1333 4993 151 349 7013 Yuba 108 2180 993 146 187 3614

Totals 24417 341285 630114 39987 297796 1333599

)~1~916middot 17~424

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero middot=No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page9

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEG

REAL PROPERTY DATA (See Table 0 for WorkloadStaff Comparisons)

New Construction Transfers JUriSdlctions lotaJ New Construction

Siilile Issuing Building Assessments Discovered Family Total Building Pennits Resulting Without

Transfers Transfers Pennits Received From Pennits Pennits (1) ~2) (4) (5) ~2 (6)

Alameda NIA NIA 18 13653 10008 NIA Alpine NIA NIA 1 104 NIA NIA Amador 1138 7 l497 Butte NIA NIA NIA NIA NIA NIA Calaveras 724 1635 2 1475 739 NIA Colusa 437middot 1030 3 1532 970 206 Contra Costa 19373 19905 15 22521 14107 0 Del Norte 1450 1933 2 956 717 22 El Dorado 6703 16350 3 5073 3126 45 Fresno+ 10752 18524 16 14447 9215 NIA Glenn 733 3 765 Humboldt NIA 3630 8 3736 1691 NIA Imperial 1826 4935 6 3290 3130 100 Inyo NIA 848 2 NIA 345 NIA Kem 10506 9 16123 13633 Kings 1773 2682 NIA NIA 2310 NIA Lake+ NIA 3847 3 26676 NIA NIA Lassen In 2 960 2 1008 528 30 Los Angeles 181713 366222 86 265256 63515 NIA Madera NIA 7840 5 2735 NIA NIA Marin 1144 1335 12 8247 3957 Mariposa+ NIA 1534 NIA 1132 NIA

63 NIA

Mendocino 2000 3400 4 3000 2100 200 Merced In 2 5586 7 NIA 5245 In 5 Modoc 333 1035 2 331 226 52 Mono 2556 1243 Monterey NIA 7175 13 NIA 1851 NIA Napa NIA 3454 5 1674 NIA 50 Nevada 3510 3749 2 3925 2438 100 Orange 48731 53550 32 34502 27922 23 Placer 6131 8276 7 10497 2933 0 Plumas 3404 2 Riverside NIA 60714 25 11523 18395 NIA Sacramento 20857 26779 middot7 23254 17515 250 San Benito NIA 1321 3 815 634 400 San Bernardino San Diego 33258 65759 19 16824 18582 San Francisco 4846 9270 1 21943 NIA NIA San Joaquin 9756 11061 8 14023 4562 2128 San Luis Obispo 4867 8112 8 11235 NIA 107 San Mateo NIA 11726 21 22285 3186 0 Santa Barbara 2300 3700 8 7316 6712 1000 Santa Clara 24760 29200 17 20112 9784 NIA Santa Cruz NIA 4180 5 5211 1543 11 Shasta+ NIA 6314 4 5480 3793 88 Sierra 130 555 1 247 141 21 Siskiyou 966 6446 6 1541 1001 50 Solano+ 8057 8944 8 3910 1597 Sonoma 10 15000 Stanislaus 8039 19002 10 10195 6079 1500 Sutter NIA 2352 3 3208 1354 12 Tehama 2800 4 2640 1850 105 Trinity 228 315 1 520 630 Tulare NIA 9074 9 NIA NIA

290 NIA

Tuolumne+ 1000 1818 2 1776 1369 100 Ventura 13085 13989 11 25683 7897 NIA Yolo 2220 2561 5 5419 3500 50 Yuba NIA 1549 5 2116 1261 27

Totals 420969 865313 478 677674 282091 7030

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 10

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE G(CONTINUED)

REAL PROPERTY DATA (See Table 0 for WorkloadStatT Comparisons)

Miscellaneous Proposition 8 Uruts

tmprovea tmprovea Affected by New Single Multi Misfortune Property Subdivision RoU Family Family Commercial Industrial Rural Others Total Calamity Splits Lots Corrections

Alameda

(7) (8) 92 (10) 11) (12) 13) (142 15) 16)

S981 44S 201 107 32 343 7109 3S 303 2416

(17)

Alpine 4 19 Amador 290 483 893 Butte NIA NIA NIA NIA NIA NIA 8498 NIA NIA NIA NIA Calaveras 42S 33 35 9 201 1786 2489 9 439 77 781 Colusa NIA NIA NIA NIA NIA NIA 314 5 52 97 252 Contra Costa 19Sl8 200 600 so 100 20468 s 412 223S 13827 Del Norte 37 0 1 0 0 11 49 15 332 25 357 El Dorado 18659 0 267 214 374 Fresno+ 3223 202 303 208 1077 2880 7893 NIA 4888 3219 6225 Glenn 800 Humboldt 113 10 19 7 165 18 332 11 312 172 2100 Imperial 56 18 8 2 40 380 504 4 438 897 822 Inyo NIA NIA NIA NIA NIA NIA 865 4 15 35 263 Kem 1222 0 0 0 0 0 1222 2251 3282 7148 Kings Lake+

NIA NIA NIA NIA NIA NIA 12S 5 640 470 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA

477 NIA

Lassen NIA NIA NIA NIA NIA NIA 0 NIA 46 24 NIA Los Angeles 25667 5500 2750 1982 35899 51496 18788 NIA 140088 Madera 9 0 4 1 39 0 53 NIA 1792 588 6409 Marin NIA NIA NIA NIA NIA NIA 12000 58 626 187 684 Mariposa+ 20 20 5 339 87 100 Mendocino 111 0 12 2 20 0 l4S Sl 700 200 1440 Merced 3100 so so In 9 800 0 4000 23 348 805 4900 Modoc NIA NIA NIA NIA NIA NIA 197 31 78 0 3S6 Mono NIA NIA NIA NIA NIA NIA 1427 Monterey NIA NIA NIA NIA NIA NIA 13123 NIA 251 1192 4882 Napa 1071 NIA NIA NIA NIA NIA 1071 l2S 118 2497 Nevada l32S 27 42 13 354 1761 140 302 251 1541 Orange NIA NIA NIA NIA NIA NIA 204820 744 915 2213 5243 Placer 4179 995 S3 89 0 6869 12185 12 2627 1254 5097 Plumas 312 312 15 84 87 432 Riverside 45630 NIA 656 NIA 93 13575 59954 NIA 10005 NIA 24621 Sacramento 67624 491 368 215 S3 1495 70246 122 5430 3688 22770 San Benito NIA NIA NIA NIA NIA NIA 1680 10 98 564 570 San Bernardino San Diego 42975 3670 2502 1483 761 38656 90047 65 11481 13257 32324 San Francisco 23678 3440 96 27 0 l356 28597 319 268 1022 9434 San Joaquin In 8 3380S In 10 271 1023 0 35099 18 739 2059 7604 San Luis Obispo 4700 150 125 15 100 7366 12456 63 1822 708 9929 San Mateo 23769 87 25 22 563 30 24496 224 171 517 2304 Santa Barbara 12300 219 200 100 12819 16 878 1346 2911 Santa Clara 79256 600 1591 1046 60 146 82699 134 813 3388 12505 Santa Cruz 3473 13 572 846 Shasta+ NIA NIA NIA NIA NIA NIA 198 754 1449 NIA NIA Sierra 79 0 0 2 0 0 81 7 19 0 162 Siskiyou 3252 30 187 94 780 Solano+ 16580 132 160 16872 221 1636 24602 Sonoma 2500 Stanislaus 17361 253 263 81 142 2997 21097 0 1644 1521 NIA Sutter 66 59 22 6 181 5 339 24 163 493 248 Tehama 51 8 6 0 25 90 308 223 618 Trinity Tulare

16 23 NA NIA NIA NIA NIA NIA NIA NIA NIA NIA 5400

Tuolwnne+ 150 3 10 0 5 0 168 6 92 68 382 Ventura NIA NIA NIA NIA NIA NIA NIA 3S83 2360 2179 14764 Yolo 3183 26 38 42 26 0 3315 220 112 1548 Yuba

Totals

NIA NIA NIA NIA NIA NIA 329 24 90 403

403771 50423 10140 3798 5506 80249 826147 58080 76710 53948

790

382300

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DAT A ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 11

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

Staffing Levels 6000

tmiddotmiddotbullmiddotmiddotmiddotmiddotmiddotmiddotgtgtmiddoto-middotmiddotmiddotmiddotmiddotmiddot-middotmiddot

0

~ Iii

5 500

5000

4500

111111111111111111111111114000 ~ U) mco -

Year

These data may be used in conjunction with the data in the other tables to the measure efficiency and productivity of an assessors office In Tables 0 and P we analyzed the workload with data in this table to develop workload indicators

Notes Positions are given in tenns ofperson years Columns 8 through 11 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 for in this section they are included in Table D

TABLE C BUDGETED POSffiONS LEFT PERMANENTLY UNFILLED

This table provides data on unfilled positions that are not temporarily vacant These positions are authorized but not funded Also included in these numbers are positions that are chronically vacant such as specialist positions that are difficult to fill This table separates the data into the same six categories as Table B (assessors and other managers real property appraisers business property auditor-appraisers draftingmapping other technicaVprofessional and clerical) PLEASE NOTE THAT nns MAY BE THE LAST YEAR THAT WE WILL COLLECT AND REPORT THIS DATA

Over the past five years the statewide total has been gradually increasing indicating that more and more ofthe authorized positions are going unfilled due to budgeting problems The 1993-94 statewide total is 3 8 percent above the 1992-93 statewide total as shown by the following chart

m

300 c 0 250ie 200 0 150A

0 - 100 ci 50

Positions Left Pennanently Unfilled

z 0 ~ amp() in comco -mco

Year

This table may be used together with Tables ~ B and D to analyze the staffing trends As budgets and staffdecreased the number ofpositions left permanently unfilled increased

TABLED BUDGETED TEMPORARY POSIDONS

This table provides data on the budgeted temporary positions by staffing level This table divides the data into five categories (real property appraisers business property auditor-appraisers draftingmapping other technical professional clerical) Positions are given in terms of person years This is new for 1993-94 previously we asked for this data in terms ofperson hours

The number oftemporary positions decreased in 1993-94 by more than 50 percent from 1992-93 To compare the 1993-94 data with those provided in previous years we needed to convert the previous years data from person-hours to person years The following chart shows the trend for the last ten years

Budgeted Temporary Positions 200

c 8 middot

150

0 A - 100

0

ci 50z

0 ~ amp()m-co ~ agt

Ogt -co_N8 -Ogt

Year

These data and the data in Table B make up the total staffing level of an assessors office The total staffing level is used in conjunction with the data in the other tables middotto measure efficiency and productivity of an assessors office In Tables 0 and P we analyzed the workload with data in this table to compare workload indicators

lV

TABLE E LOCAL ROLL VALUE AND STATISTICS

This table provides the total value of the secured and unsecured rolls It also lists the total number of units (assessments that result in a single tax bill) on the secured roll the unsecured roll and the supplemental roll

The statewide total roll value increased steadily until 1992-93 as illustrated below The 1993-94 indicated total roll value dropped as did the number of roll units However we did not receive information from San Bernardino County for this table for middot 1993-94 We estimate that with San Bernardino County the roll values would have increased by I percent and the roll units would have increased by 3 percent

Local Roll Value

8shyen -en

I

-Ng en-Year

This table 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

Notes These figures are furnished by the counties in some cases they do not agree with the totals indicated in Table F

TABLE F DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

This table provides data on the distribution of the secured and unsecured rolls by property types 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 five categories aircraft boats personalty and fixtures unsecured possessory interests and other unsecured

v

Distribution of Local Roll

1 13 0 Secured Residential 3

II Secured Rural 4

O Secured Commercial 5 Iii Secured Miscellaneous

bull Secured Industrial

mn Unsecured

These data may be used in analyzing the workload of an assessors office and comparing it to like counties The data also may be used to show the work distribution (eg ratio of residential to commercial units ratio ofsecured units to business property assessments)

Notes Column 27 Grand Total Local Roll is the sum ofColumn 20 (Total Secured Roll) and Column 26 (Total Unsecured Roll) These figures are furnished by the counties in some cases the totals do not agree with Table E

TABLEG REALPROPERTYDATA

For purposes of this report we divided the workload of an assessors office by real property and business property Table G provides data on the real property workload The business property workload is contained in Table H Another workload item that affects both real and business property is assessment appeals and that information is contained in Tables I and J The data contained in this table and the relevant appeals data in Tables I and J comprise the real property workload of an assessors office In Tables 0 and P we analyzed both the real property and the business property workload by the staffing levels indicated in Table B

Included in the real property workload are transfers new construction Proposition 8 reductions (properties where the current market value has fallen below the factored base year value) misfortunecalamity property splits new subdivision lots and roll corrections Please note that these data do not represent the entire real property workload of an assessors office In addition some data that we did requested were not available in certain counties The categories that are new for the 1993shy94 report are Proposition 8 Units Affected by MisfortuneCalamity and Roll Corrections

V1

Statewide the total number of transfers (Column 2) and number of new assessments from new construction (Columns -5 and 6) indicates a decrease from 1992-93 by 4 However the 1993-94 totals do not include data from San Bernardino County We estimate that the total number oftransfers and new construction statewide increased by 2 as opposed to the indicated 4 decrease This followed a sharp 25 decrease for 1992-93 in the total number of transfers and number of new assessments from new construction The chart below illustrates the trend in transfers and new construction in the last ten years These figures provide one indicator that Californias real estate activity continued to be weak in 1993-94 However from the continuing decline in Californias real estate values we have sunnised that this has resulted in an increase in the Proposition 8 workload In addition during the 1993-94 fiscal year California experienced two Governor-declared disasters which affected six counties - Thus any decreases in workload from transfers and new construction as compared to 1991 and earlier was offset by increases in workload from Proposition 8 and disaster relief

Total Number of Transfers and New Construction

Year

Notes Columns 7 through 13 list the number of units which have had their values reduced to the current market value Column 14 lists the number of units that have been affected by a misfortune or calamity and have had their taxable values reduced under Revenue and Taxation Code Sections 170 or 5l(c)

TABLE H BUSINESS PROPERTY DATA (INCLUDING AGRICULTURAL BUSINESSES)

This table provides data used to determine the business property workload of an assessors office Items affecting the business property workload include boats aircraft direct billing assessments property statement assessments field appraisals and mandatory audits In addition to the number of total mandatory audits for 1993-94 we collected data on the number of mandatory audits completed and the number ofmandatory audits waived

vu

Statewide the total number ofbusiness property assessments (column 7) decreased 19 from 1992shy93 (Adjusted for San Bernardino County we estimate a growth of 17) In addition the number of total mandatory audits decreased 136 from 1992-93 These figures also indicate that Californias economy continued to be sluggish during 199394 The chart below illustrates the decline in the number ofbusiness property assessments since 1987-88

Trend in Business Assessments

Year

Another workload item appeals ofbusiness property assessments is contained in Column 5 ofTables I and J The data contained in this table and the relevant appeals data in Tables I and J comprise the business property workload of an assessors office In Tables 0 and P we analyzed the business property workload by the auditor staffing levels contained in Table B

Notes Column 1 includes only boats that are assessed boats with a value of under $400 that are not assessed are excluded Column 2 omits exempt historical aircraft In Column 4 a field appraisal is defined as an appraisal that was done at the place ofbusiness and was not assessed by either a property statement or direct billing Column 7 is the sum ofColunms 1 through 6 Vessel Property Statements (Column 8) are mailed out on boats that are valued over $30000 Column 10 provides the number of mandatory audits completed during the 1993-94 fiscal year

TABLES I amp J DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPE

These tables indicate the number of appeals filed among various property types The total number of appeals filed is sorted by residential commercial industrial rural business property and other appeals filed Please note that the number 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 types is new for this year the total appeals filed can be compared to previous years

As depicted by the chart below the total number of appeals filed stayed relatively the same between 1987-88 and 1990-91 with a slight increase in 1990-91 In 1991-92 and 1992-93 the total number of

Vl1l

appeals filed increased noticeably However in 1993-94 the total number of appeals filed increased dramatically by 51 percent over 1992-93

cu ll cu

g E = z

200000 180000 160000140000 12000010000080000 60000

Total Number of Appeals Filed

40000 20000

0 Ugt U) co ~ co Ogt -

co ah co Ogt -

co Cljgt ~ ~ co Ogt ~ co co Ogt Ogt m Ogt - - ~

Ogt-Year

The data contained in Tables B G H I and J were analyzed in Tables 0 and P to provide workload indicators ofthe assessors workloads

Notes Table I indicates the number of appeals filed for the 1993-94 fiscal year (filing period July 2 to September 15 1993) Table J indicates the number ofappeals outstanding as ofJuly 1 1993-appeals that were filed for previous fiscal years but had not yet been heard

TABLES K amp L ASSESSMENT APPEAL ACTIVITY

These tables provide data on what action was taken on assessment appeals during the 1993-94 fiscal year Table K indicates the assessment appeal activity that occurred during the 1993-94 fiscal year on appeals that were filed for the 1993-94 fiscal year Table L indicates the assessment appeal activity that occurred during the 1993-94 fiscal year on the appeals that were filed for previous fiscal years and carried over to 1993-94 The number of appeals resolved is separated into seven categories appeals withdrawn no show (taxpayers 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 1993-94 fiscal year but also the workload that is carried over to the next fiscal year As this format is new for 1993-94 we have no comparisons to make from previous fiscal years

Notes Total number of appeals filed (Column 1) is taken from data in Column 7 of Tables I and J Column 9 is the sum ofColumns 2 through 8 Column 10 is Column 9 subtracted from Column 1

IX

TABLE M DOLLAR VALUE OF APPEALED PROPERTY

This table provides data on the fiscal impact of assessment appeal decisions on the 601 roll and the supplemental roll As this format is new for 1993-94 we have no comparisons to make from previous fiscal years

Statewide decisions made during 1993-94 reduced the regular county rolls for various years by $17772372010 and the supplemental rolls for various years by $199711789 In total the counties lost approximately $180 million in tax dollars

Notes Columns 1 and 4 contain the roll values of all appealed properties prior to appeal Columns 2 and 5 contain the roll values ofthe appealed properties after the appeal decision The net adjustment to each roll is indicated in columns 3 and 6 PLEASE NOTE THAT TIIlS MAY BE THE LAST YEAR THAT WE WILL COLLECT AND REPORT nns DATA

TABLE N NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

This table provides data on the number of boards or hearing officers for each county which hear property tax appeals To handle the increase in property tax appeals for 1993-94 the most notable changes occurred in the County of Los Angeles and the City and County of San Francisco Los Angeles County increased the number ofassessment appeals boards from 3 to 5 (the maximum allowed under current law) and hearing officers from 10 to 21 San Francisco City and County added a second assessment appeals board and five hearing officers

Notes Column I indicates if thecounty board of supetvisors sits as the county board ofequalization column 2 lists the number ofassessment appeals boards~ and column 3 lists the number hearing officers appointed by and separate from the assessment appeals board

TABLE 0 WORKLOAD INDICATORS

This table provides some workload indicators of an assessors office The workload data from Tables G H I and J when used in conjunction with the data on staffing levels in Table B provide various indicators ofthe efficiency of the assessors office However please note that the data we requested in our questionnaire may not represent the entire workload of an assessors office In addition 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 offurnished data only

Notes Column 1 number of real property units worked is the sum of the total transfers (Table G column 2) new assessments resulting from pennits (Table G column 5) construction discovered without permits (Table G column 6) total Proposition 8 (Table G column 13) units affected by misfortune or calamity (Table G column 14) property splits (Table G column 15) new subdivision lots (Table G column 16) roll corrections (Table G column 17) and assessment appeals (Tables I

x

and J column 7 minus column 5) Column 2 the number of appraisers is the sum of real property appraisers from Budgeted Permanent Positions (Table B Column 2) and Budgeted Temporary Positions (Table D Column 1) The number of units worked (column 1) divided by number of appraisers (column 2) equals the number ofunits worked per appraiser (column 3)

Column 4 the number ofunsecured units worked is the sum of the total business property assessments (Table H column 7) the mandatory audits complete (Table H column IO) and the number ofbusiness property appeals filed (Tables I and J column 5) Column 5 the number of appraisers is the sum of auditor-appraisers from Budgeted Permanent Positions (Table B Column 3) and Budgeted Temporary Positions (Table D Column 2) Column 6 the number of unsecured units worked per auditorshyappraiser is column 4 divided by column 5 the number ofauditor- appraisers

Column 7 is the number of property splits (Table G column 15) divided by the number of drafting personnel (Table B column 4) Column 8 is the number ofnew subdivision lots (Table G column 16) divided by the number ofdrafting personnel (Table B column 4)

TABLEP DISTRIBUTION OF WORKLOAD INDICATORS

In this table the workload indicatorsmiddot provided by Table 0 are sorted in descending order by the number of upits worked Please note that the data we requested in our questionnaire does not represent the entire workload ofan assessors office

The statewide average number of units worked per appraiser is 186772 Fifteen counties out of 58 are above the statewide average The statewide average number of unsecured units worked per auditor-appraiser is 293136 Thirty-two counties are above the unsecured statewide average However please note that not all counties reported in identical units we will further define the data requested to avoid this in the future In addition 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

Notes Please see the Table 0 Notes above for a description ofunit worked

X1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Cost of Other Income Salaries Services services

and From Other Other Gross to Other Map Net Wages Depts Costs Budget Depts Sales Other Budget

Alameda

(1) (2) (3) (4) (5) (6) (7) (8)

$8002636 $899469 $309244 $9211349 $359 $71424 $3273103 $5866463 Alpine 88165 0 16966 105131 0 NIA NIA 105131 Amador 433730 5677 28050 467457 0 0 0 467457 Butte 1541969 0 379060 1921029 0 0 0 1921029 Calaveras Colusa

645122 185361 29083 859566 0 945 0 442117 0 46275 488392 NIA NIA NIA

858621 488392

Contra Costa 6692131 587536 323099 7602766 30033 44285 551272 6977176 Del Norte 373619 0 33707 407326 0 0 0 407326 El Dorado 1988712 251391 160701 2400804 450 0 106469 2293885 Fresno+ 5281193 394704 344225 6020122 116047 30000 1593950 4280125 Glenn 357773 0 74128 431901 0 0 2500 429401 Humboldt 1036197 60850 168584 1265631 NIA 19569 264635 981427 Imperial 751525 0 286026 1037551 0 7715 12744 1017092 Inyo 574662 0 61213 635875 0 1523 2523 631829 Kem 5343694 1189484 321391 6854569 3261 19883 1014292 5817133 Kings 778821 190276 3050 972147 0 4000 480756 487391 Lake+ Lassen

843425 14228 25870 883523 5380 8972 111530 257303 NIA 90425 347728 NIA 5100 NA

757641 342628

Los Angeles Madera

71414000 17409000 2818000 91641000 581000 122000 4878000 886434 NIA 49780 936214 NIA 6910 1500

86060~000 927804

Marin 3380647 40180 125447 3546274 NIA 15000 672474 2858800 Mariposa+ 428329 0 28100 456429 0 6000 0 450429 Mendocino 858540 0 50390 908930 0 50500 0 858430 Merced 1491723 278918 1780 1772421 In 7 21307 1751114 Modoc 263198 0 15850 279048 14000 In 7 6624 258424 Mono 333900 0 105800 439700 0 1124 0 438576 Monterey 2220043 534163 148745 2902951 0 In 7 4000 2898951 Napa 883761 47000 40672 971433 0 6000 142019 823414 Nevada 1299743 201044 84497 l585284 0 3022 10449 l571813 Orange 12322969 1928993 3351641 17603603 NIA 79375 1558504 15965724 Placer 2845037 55795 287094 3187926 776074 19957 2391895

Plumas 390911 0 24800 415711 0 0 26529 389182 Riverside 7850125 1647995 385197 9883317 575 4996253 4886489 Sacramento 7919132 202503 1254839 9376474 0 35892 3647263 5693319 San Benito 405459 0 30860 436319 0 3500 168600 264219 San Bernardino 6853076 657112 414992 7925180 0 113400 1459500 6352280 San Diego 12189142 502559 12691701 NIA 55600 5111321 7524780 San Francisco 4182676 256495 l621266 6060437 0 0 20430 6040007 San Joaquin 3753123 80791 446535 4280449 9037 16887 30612 4223913 San Luis Obispo 2783845 0 303007 3086852 0 8250 11750 3066852 San Mateo 6125081 1077080 5568 7207729 0 12518 21493 71_73718 Santa Barbara 3046015 258569 375509 3680093 0 14131 793036 2872926 Santa Clara 13282049 199864 866095 14348008 0 15000 211000 14122008 Santa Cruz 1500622 424464 1925086 51605 1873481 Shasta+ 1913341 153200 90832 2157373 25643 13423 412503 1705804 Sierra 244845 0 14245 259090 0 3500 0 255590 Siskiyou Solano+

836746 40875 69346 946967 0 6023 0 1704755 402729 157984 2265468 182320 25662 3501

940944 2053985

Sonoma 3455405 406249 512392 4374046 0 43947 68570 4261529 Stanislaus Sutter

2655463 409816 97865 3163144 33505 557454 614654 129896 78404 822954 850 NIA 25108

2572185 796996

Tehama 481714 177432 659146 0 In 7 5657 653489 Trinity 325398 18240 18023 361661 175 2223 359263 Tulare 2181143 440986 220236 2842365 0 4000 99812 2738553 Tuolumne+ 649974 0 69317 719291 0 2680 9658 706953 Ventura 5456600 l315600 0 6772200 0 16000 2353400 4402800 Yolo 1031339 21311 77282 l129932 15364 523344 591224 Yuba

Totals

572992 41170 614162 4000 112306 31523 466333

$226466 7 43 $31993380 $18089112 $276549235 $1748629 $1057733 $35368530 $238374343

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A (CONTINUED)

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Exemption Data Processing Costs oo Program Provided

1991-92 1992-93 Change 1993-94 Change Costs by Other Services Gross Gross from Gross from Included County Implemented

Budget Budget 1991-92 Budget 1992-93 in Budget Depts Internally (9) (10) (11) (12) (13) (14) (15) (16)

Alameda $9619703 $9606324 0 $9211319 -4 $401473 $606471 Alpinebull 95804 105131 10 NIA Amador Butte Calaveras

518177 481798 -7 467457 -3 2070399 2210345 7 1921029 middot13 NIA NIA NIA

747186 840009 12 859566 2 NIA NIA Colusa 462310 518594 12 488392 -6 NIA NIA Contra Costa Del Norte

8040475 7924125 -1 7602766 -4 300578 562429 $329160 383249 362562 middot5 407326 12 NIA NIA NIA

El Dorado 2597082 2575313 -1 2400804 -7 59313 251391 Fresno+ 5925225 6196012 5 6020122 -3 192468 394704 75000 Glenn 491746 434554 -12 431901 -1 oo Humboldt 1315479 1253327 -5 1265631 I oo NIA 60850 NIA Imperial Inyo

952311 1043027 10 1037551 -1 oo 601018 607394 l oo 635875 5 NIA NIA NIA

Kem 6358167 6750150 6 6854569 2 51083 Kings Lake-r

1001076 1069396 7 972147 -9 147513 42763 942674 912024 -3 883523 -3 NIA NIA NIA

Lassen 414928 412201 -1 347728 -16 NIA NIA NIA Los Angeles Madera Marin Mariposa+

97832000 102497000 5 91641000 -11 2350196 5856000 936214 NIA NIA NIA

3642145 3856848 6 3546274 -8 NIA NIA NIA 429392 429392 0 456429 6 NIA NA NIA

Mendocino 991021 929293 -6 908930 -2 0 0 0 Merced Modoc

1930281 1809541 -6 1772421 -2 NIA 173508 NIA 244207 266322 9 279048 5 NIA NIA NIA

Mono 459437 428500 -7 439700 3 NIA NIA 8450 Monterey 2596790 2911474 12 2902951 0 NIA 523876 3125 Napa Nevada

1049866 997550 -5 971433 -3 20000 47000 0 1652783 1705097 3 1585284 -7 NIA NIA NIA

Orange 17224157 16790408 -3 17603603 5 449550 1904781 1021673 Placer Plumas

3138402 3253385 4 3187926 -2 138289 0 0 (j 467205 467205 0 415711 -11 0 0

Riverside 9994242 9994242 0 9883317 -1 NIA 1103793 NIA Sacramento San Benito San Bernardino

10073585 9742577 -3 9376474 -4 294231 198004 445154 519999 484206 -7 436319 -10 NIA NIA NIA

9105237 8723762 -4 7925180 -9 NIA 456517 131482 San Diego 13658809 13326996 -2 12691701 -5 237730 869375 San Francisco 6069497 6438527 6 6060437 -6 0 217898 0 San Joaquin San Luis Obispo

4295303 4514579 5 4280449 -5 NA 80791 NIA 3348564 3245942 -3 3086852 -5 36147 346924 NIA

San Mateo 8099812 7542660 -7 7207729 -4 190787 577898 Santa Barbara 3398846 3401971 0 3680093 8 0 190964 192191 Santa Dara 14954687 14837917 -1 14348008 -3 646169 199864 849266 Santa Cruz 2270994 2160688 -5 1925086 -11 254072 Shasta+ 2032899 1923424 -5 2157373 12 NIA 66085 0 Sierra 259305 266348 3 259090 -3 3000 0 0 Siskiyou 975400 1085556 11 946967 -13 40875 0 Solano+ 2226325 2226325 0 2265468 2 NIA 274804 Sonoma 4071393 4419001 9 4374046 -1 406249 175000 Stanislaus 3815828 3795457 -1 3163144 -17 326500 Sutter 838211 940458 12 822954 -12 103227 0 Tehama 744336 731814 -2 659146 -10 0 0 0 Trinity Tulare

359946 361661 0 2503000 2377292 -5 2842365 20 NIA 329289 NIA

Tuolwtme+ 751368 763890 2 719291 -6 0 0 0 Ventura 6420400 6123200 -5 6772200 11 0 736400 Yolo Yuba

Totals

1199534 1212371 1 1129932 -7 26711 2940 568075 614162 8 614162 0 NIA NIA NIA

$286 750290 $290899327 1 $276082413 -5 $5397725 $15840313 $4743943

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page2

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETED PERMANENT POSITIONS (In Person Years)

oo Oo

Certified Alfjdegen Change Assessor Reil usiriess Cadastral Other 1993-94 1992-93 From 1991-92

Change From

amp Other Property Property Drafts- TechnicaV All Total Total 1992-93 Total 1991-92

Alameda

Managers Appraisers Appraisers persons Professional Clerical Staff Staff to 93-94 Staff (1) (2) (3) (4) (6) Q) (82 (9) (10) ~

to 92-93 (11)

IO 53 27 7 12 67 176 183 -4 18641 -2 Alpine 1 0 0 0 1 0 2 2 0 2 0 Amador 2 3 1 05 0 35 10 105 -5 105 0 Butte 2 14 1 3 0 18 38 49 -22 49 0 Calaveras 3 5 05 2 0 5 15S 16 -3 17 -6 Colusa 1 3 1 1 4 0 10 10 0 11 -9 Contra Costa 7 52 12 5 4 46 126 128 -2 138 -7 Del Norte 3 2 1 05 05 2 9 8 13 9 -11 El Dorado 3 17 2 3 1 21 47 54 -13 54 0 Fresno+ 4 42 14 8 5 57 130 130 0 130 0 Glenn 1 5 5 11 11 0 12 -8 Hwnboldt 3 10 3 1 4 10 31 33 -6 33 0 Imperial 2 8 3 2 0 8 23 23 0 23 0 Inyo 2 3 1 1 0 5 12 12 0 12 0 Kem 6 38 14 5 2 34 99 103 -4 115 -10 Kings 2 7 2 l 0 7 19 20 -5 21 -5 Lake+ 2 8 2 1 2 6 21 224 -6 244 -8 Lassen 2 3 0 1 1 05 7S 10 -25 10 0 Los Angeles 53 357 139 47 155 744 1495 1682 0 1700 0 Madera 3 14 2 3 IO 32 28 14 25 12 Marin 3 26 4 2 12 1 48 795 -40 83 -4 Mariposa+ 1 4 1 1 0 4 11 11 0 11 0 Mendocino 3 8 2 1 1 6 21 2117 -1 25S -17 Merced 5 10 4 1 2 11 33 35 -6 40 -13 Modoc 2 2 1 1 0 2 8 8 0 8 0 Mono 1 7 1 1 0 3 13 13 0 13 0 Monterey 4 18 7 2 2 17 so 51 -2 52 -2 Napa 3 7 3 2 0 75 22S 23 -2 24 -4 Nevada 3 95 l 3 1 125 30 36 -17 36 0 Orange 7 75 56 16 15 168 337 337 0 337 0 Placer 5 21 4 4 8 23 65 65 0 65 0 Plumas 1 0 1 1 1 3 7 10 -30 11 -9dego Riverside 11 62 10 16 23 42 164 183 -10 183 0 Sacramento 7 61 20 6 3 50 147 156 -6 158 -1 San Benito 1 4 1 0 0 4 10 11 -9dego 13S -19 San Bernardino 10 53 10 6 36 50 165 189 -13 195 -3 San Diego 11 69 30 26 365 1065 279 304 -8 302 1 San Francisco 7 29 25 1 0 35 97 110 -12 116 -5 San Joaquin 11 21 7 s 11 23 78 81 -4 88 -8 San Luis Obispo 3 265 4 2 12S 19 67 735 -9dego 765 -4 San Mateo 4 42 15 3 4 38 106 113 -6 118 -4 Santa Barbara 7 23 5 3 5 18 61 60 2 62 -3 Santa Clara 11 76 44 8 11 100 250 253 -1 268 -6 Santa Cnaz 6 11 3 22 3 118 37 383 -3 413 -7 Shasta+ 3 15 5 32 2 12 402 402 0 412 -2 Sierra 1 18 0 02 0 17 47 503 -7 57 -12 Siskiyou 3 6 1 3 0 8 21 22 -5 24 -8 Solano+ 4 14 5 4 5 13 45 44 2 40 10 Sonoma 4 22 7 6 2 25 66 71 -7 74 -4 Stanislaus 3 27 6 2 1 16 55 65 -15 67 -3 Sutter 2 s 3 1 0 95 205 205 0 18 14 Tehama 3 4 1 1 0 9 18 20 -10 21 -5 Trinity 1 3 1 1 0 3 9 9 0 9 0 Tulare 2 23 7 3 8 10 53 54 -2 60 -10 Tuolumne+ 3 5 1 1 0 4 14 16 -13 16 0 Ventura 6 40 11 14 7 35 113 129 -12 139 -7 Yolo 3 6 2 1 0 12 24 26 -8 27 -4 Yuba

Totals

3 4 2 1 0 55 155 155 0 155 0

2800 14848 5365 2466 403S 19680 49194 53336 -8 54665 -2

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page3

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEC

BUDGETED POSITIONS LEFT PERMANENTLY UNFILLED

Business Assessors Real Property Other amp Other Property Auditor- Drafting TechnicaV

Managers Appraisers Appraisers Mapping Professional Clerical Total (1) (2) (3) (4) (5) (6) (8)

Alameda 0 0 0 0 0 2 2 Alpine 0 Amador 0 Butte 2 21 3 3 0 20 49 Calaveras 0 Colusa 0 1 0 0 0 0 1 Contra Costa 0 0 0 0 0 0 0 Del Norte 0 0 0 0 0 0 0 El Dorado 0 Fresno+ 0 0 0 0 0 0 0 Glenn 0 Humboldt 0 Imperial 0 Inyo 0 Kem 0 0 0 0 0 0 0 Kings 0 0 0 0 0 0 0 Lake+ 0 Lassen 0 0 0 0 0 0 0 Los Angeles 0 16 6 4 26 0 52 Madera 0 Marin 0 0 0 0 0 0 0 Mariposa+ 0 Mendocino 0 I 0 0 0 05 15 Merced 0 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 0 Napa 0 Nevada 0 Orange 0 0 6 3 11 21 Placer 0 0 0 0 3 4 Plumas 0 Riverside 0 13 7 11 11 26 68 Sacramento 0 5 2 I 0 2 10 San Benito 0 0 0 0 0 0 0 San Bernardino 0 San Diego 0 4 0 1 5 12 22 San Francisco 0 0 0 0 0 0 0 San Joaquin 0 0 0 0 1 0 1 San Luis Obispo I 0 0 0 0 2 3 San Mateo 0 Santa Barbara 0 Santa Clara 0 0 0 0 0 0 0 Santa Cnaz 1 2 1 0 0 0 4 Shasta+ 0 Sierra 0 0 0 0 0 1 Siskiyou 0 Solano+ 0 Sonoma 1 0 0 0 0 0 1 Stanislaus 0 3 2 0 1 I 7 Sutter 0 0 0 0 0 0 0 Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 1 Yolo 0 Yuba

Totals

0 0 0 0 0 0 0

6 66 27 23 46 805 2485

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page4

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETEDTElIPORARYPOSITIONS (In Penon Yean)

Business Property Other

Real Property Auditor- Drafting Technical Appraisen Appraisen Mapping Professional Clerical Total

1~ (22 (3) (42 (S) (6)

Alameda 0 0 0 0 077 077 Alpine 0 Amador 0 Butte 0 Calaveras 0 Colusa 0 0 0 0 0 0 Contra Costa 03 0 0 0 22 25 Del Norte 0 0 0 0 0 0 El Dorado 0 017 0 0 0 017 Fresno+ 0 0 0 0 5 5 Glenn 0 Humboldt 0 0 0 0 07 07 Imperial 0 0 0 0 007 0o7 Inyo 0 0 0 0 l 1 Kem 0 0 0 0 0 0 Kings 0 0 0 0 0 0 Lake+ 0 Lassen 0 Los Angeles 0 0 0 0 6 6 Madera 0 Marin NIA NIA NIA NIA NIA NIA Mariposa+ 0 Mendocino 05 0 0 0 0 05 Merced 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 Napa 0 Nevada 05 0 0 0 05 1 Orange 0 Placer 0 0 0 0 0 0 Plwnas 0 0 0 0 0 0 Riverside 0 0 0 0 44 44 Sacramento 0 0 0 0 03 03 San Benito 0 0 0 0 0 0 San Bernardino 0 San Diego 0 0 0 0 0 0 San Francisco 0 1 0 0 1 2 San Joaquin 0 0 0 11 26 37 San Luis Obispo 0 0 0 0 0 0 San Mateo 0 0 0 0 232 232 Santa Barbara 0 05 0 0 0 05 Santa Clara 0 0 0 0 125 125 Santa Cruz 0 Shasta+ 0 Sierra 0 0 0 0 0 0 Siskiyou 0 0 0 0 029 029 Solano+ 0 Sonoma 0 0 0 0 0 0 Stanislaus 0 0 0 0 05 05 Sutter 0 1 0 0 0 I Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 0 Yolo 0 Yuba 0 0 0 0 0 0

Totals 13 267 0 11 4015 4522

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 5

TABLE E

LOCAL ROLL VALUE AND STATISTICS

Supplemental Secured Roll Unsecured Roll Assessments

Full Value Full Value Roh in OOOs in OOOs Units

(1) (2) (7)

Alameda Alpine

69876702 $6279672 $76156374 175509

NIA NIA

Amador Butte

1694934 69279 1764213 7522402 425362 7947764

2040 NIA

Calaveras Colusa

2225898 44544 2270442 1191592 81146 1272738

2994 NIA

Contra Costa 60742957 2929323 63672280 31562 Del Norte 756106 42047 798153 1201 El Dorado 8739237 262588 9001825 8731 Fresno+ 24803899 1784201 26588100 36538 Glenn 1151858 61216 1213074 Humboldt 4554148 400446 4954594 5217 Imperial 4502710 638597 5141307 4681 Inyo 2216274 39899 2256173 1168 Kem 28598638 1752763 30351401 32546 Kings Lake+

3294572 145102 3439674 2724586 354841 3079427

5006 NIA

middotLassen 997648 116719 1114367 1738 Los Angeles 448017 057 29620587 477637644 NIA Madera 4152974 168117 4321091 6000 Marin Mariposa+

19793909 829352 20623261 ) 762656 88198 850854 lt

8621 1260

Mendocino 3907813 174878 4082691 4800 Merced 6950585 377894 7328479 NIA Modoc 456736 19776 476512 972 Mono 1514187 242902 1757089 Monterey 17744155 937788 18681943 123263 Napa 8442696 390162 8832858 NIA Nevada 5733915 187550 5921465 3919 Orange 171621293 12592016 184213309 138331 Placer 14245098 513741 14758839 16942 Plumas 1359550 54J75 1413725 1962 Riverside 71072213 2662051 73734264 88802 Sacramento 50029637 3248248 53277 885 42363 San Benito 2118700 86500 2205200 bull 1068 San Bernardino San Diego San Francisco

137231657 7165497 144397 l 54 52328232 5405549 57733781 lt 74026

9618 San Joaquin 20535238 1450121 21985359 13144 San lAais Obispo 12871435 470309 13341744 9018 San Mateo Santa Barbara

48314918 7163069 55477987 22737184 1773792 24510976 lt

11787 10895

Santa Clara 98560237 12043747 110603984 9421 Santa Cruz 13310232 621184 13931416 Shasta+ 6506812 472481 6979293 8497 Sierra 244716 39788 284504 ) 554 Siskiyou 1731219 174001 1905220 2071 Solano+ 17181898 751058 17932956 8506 Sonoma 26052000 l133000 27185000 middotmiddotbull Stanislaus 16242919 823489 17066408 19937 Sutter 3184900 245470 3430370 bull 3941 Tehama 1843938 82240 1926178 3433 Trinity 584432 1473 Tulare Tuolumne+

10459728 511333 10971061 2812488 119953 2932441 lt

16378 2407

Ventura 40178829 2461980 42640809 NIA Yolo 6792150 486985 7279135 5048 Yuba

Totals

1701547 129430 1830977 2362

$1594339612 $111146156 $1706245709 784241

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

Page6

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEF

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Residential Industrial SmgJe Manushy MUiti- Commercial

Family factured Family Vacant Vacant Vacant Residence Homes Residence Land Total Improved Land Total Improved Land Total

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Alameda Alpinebull

302973 686 33446 12970 350075 15262 1624 16886 6382 NIA middot NIA NIA NIA 0 NIA NIA 0 NIA

1844 NIA

8226 0

Amador Butte

10548 753 267 5734 17302 591 160 751 44 NIA NIA NIA NIA 0 NIA NIA 0 NIA

34 NIA

78 0

Calaveras Colusa

12990 In 1 1874 9801 24665 628 337 965 36 NIA NIA NIA NIA 0 NIA NIA 0 NIA

63 NIA

99 0

Contra Costa 253053 middot l327 7477 13491 275348 7971 1090 9061 2204 797 3001 Del Norte 5104 2258 336 4753 12451 488 182 670 39 6 45 El Dorado 38789 2280 1951 13698 56718 1752 544 2296 278 339 617 Fresno+ 148979 5086 5632 18954 178651 9152 1664 10816 3902 1003 4905 Glenn 0 0 0 Humboldt 25232 3318 2653 8672 39875 2181 332 2513 350 314 664 Imperial Inyo

20232 2080 895 24650 47857 3874 2126 6000 437 NIA NIA NIA NIA 0 NIA NIA 0 NIA

355 NIA

792 0

Kem 135618 17862 6784 109812 270076 9154 3071 12225 2585 2778 5363 Kings 19072 800 775 2352 22999 1314 493 1807 236 In 7 236 Lake+ 17538 7829 358 31046 56771 1973 658 2631 32 14 46 Lassen 12000 784 In 1 2100 14884 560 170 730 61 43 104 Los Angeles Madera

1629421 15781 241502 142066 2028770 84132 15490 99622 37428 NIA NIA NIA NIA 0 NIA NIA 0 NIA

11597 NIA

49025 0

Marin Mariposa+

70008 114 5155 10890 86167 2758 588 3346 580 NIA NIA NIA NIA 0 NIA NIA 0 NIA

139 NIA

719 0

Mendocino Merced

16984 2264 917 9467 29632 1813 418 2231 315 NIA NIA NIA NIA 0 NIA NIA 0 NIA

112 NIA

427 0

Modoc 1653 197 27 846 2723 374 254 628 10 17 27 Mono 10535 3935 14470 218 218 0 Monterey 69695 2013 5358 5284 82350 4382 699 S081 757 264 1021 Napa 21888 1142 2036 1620 26686 1705 445 2150 254 276 530 Nevada 33098 1778 836 16358 52070 1105 292 1397 205 195 400 Orange 599171 7901 27505 18232 652809 24851 1719 26570 11583 923 12506 Placer 59661 1875 7252 18963 87751 2789 1293 4082 550 549 1099 Plumas 0 0 0 Riverside 339917 23754 4376 141568 509615 17946 9849 27795 In 6 In 7 0 Sacramento 283212 5383 19250 18693 326538 11433 2261 13694 3566 2058 5624 San Benito 6924 287 357 773 8341 480 43 523 130 58 188 San Bernardino 0 0 0 San Diego 569910 11093 43860 45709 670572 19849 3776 23625 6621 3131 9752 San Francisco 111974 0 35488 6376 153838 13355 In 4 13355 2690 In 4 2690 San Joaquin 99036 2010 11986 7188 120220 6334 1114 7448 1826 828 l654 San Luis Obispo 55136 6568 9156 22851 93711 6000 1232 7232 846 280 1126 San Mateo 176558 763 5527 6811 189659 6618 3340 9958 3094 3346 6440 Santa Barbara 81321 3179 7059 4993 96552 4321 482 4803 1106 367 1473 Santa Clara 359382 5682 14055 7505 386624 66329 1359 67688 6826 181 7007 Santa Cruz 52709 1078 4139 12095 70021 2956 421 3377 561 123 684 Shasta+ 37897 5495 2360 12965 58717 3333 1264 4597 323 281 604 Sierra 1237 34 60 880 2211 100 25 125 12 4 16 Siskiyou 29577 942 827 In 1 31346 2668 In 6 2668 746 In 9 746 Solano+ 88196 785 3047 6278 98306 2625 911 3536 807 600 1407 Sonoma 92412 2669 5673 11752 112506 4841 In 6 4841 2086 In 9 2086 Stanislaus 89770 4243 5485 4417 103915 5003 1232 6235 1580 In 7 1580 Sutter 14828 671 1805 1947 19251 848 161 1009 526 132 658 Tehama 4920 1906 533 1501 middot8860 761 245 1006 260 76 336 Trinity Tulare

4115 1290 523 4621 10549 370 43 413 14 81377 4043 4402 NIA 89822 5039 In 6 5039 984

4 In 9

18 984

Tuolumne+ 18533 2861 930 7934 30258 888 200 1088 43 40 83 Ventura 171111 2666 6600 12273 192650 5519 813 6332 2924 1302 4226 Yolo 29715 850 2200 1928 34693 1890 488 2378 712 312 1024 Yuba

Totals

9365 1550 2064 2033 15012 2075 445 2520 290

6323374 167930 544798 828785 7864887 370608 63353 433961 106841

320

35105

610

141946

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF RJRNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page7

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Miscellaneous secured

Rural Possessory Oil Gasamp Homes1tes Unrestricted Restricted lotat Interests Mineral Others Total

(12) (13) (14) (JS) (16) (17) (18) (19)

middotTOTALlt middotSECURED

~~~~gtgt middot

Alameda Alpine Amador

2827 1292 4119 4 4 NIA NIA NIA 0 NIA NIA NIA 0

2233 18061 725 21019 93 93

lq1bull0gtmiddot o 39243

Butte Calaveras

NIA NIA NIA 0 0 NIA NIA 0 4609 6321 1289 12219 NIA l131 1935 3066

0 lt~l~~j4

Colusa NIA NIA 712 712 0 217 NIA 217 middotmiddotmiddotlt9z~f

Contra Costa 820 2576 516 3912 0 1074 4827 S901 middot_291a~ Del Norte El Dorado Fresno+ Glenn

NIA 215 0 215 1 414 1203 1618 20048 246 452 20746 1428 17 19131 20576

NIA 12500 14352 26852 NIA 359 NIA 359 0 0

~~~ middotmiddot~~~~

Humboldt NIA 14119 525 14644 0 780 7359 8139 middot (58l5 Imperial Inyo

2605 5380 0 7985 13 26 5 44 NIA NIA NIA 0 NIA NIA NIA 0

6ZCi78bull ()

Kem 10192 26595 11393 48180 0 2777 31174 33951 369~79$ Kings Lake+ Lassen

3615 848 4708 9171 0 100 0 100 373 2180 342 2895 0 29 123 152 NIA NIA 1293 1293 0 76 NIA 76

middotmiddot 3431~middot ()2~4

gt bull11u1rt Los Angeles Madera Marin Mariposa+ Mendocino Merced

NIA 33498 NIA 33498 10591 1604 18182 30377 NIA 41953 3889 45842 0 21 15 36 108 240 510 858 0 0 976 976 NIA NIA NIA 0 0 NIA NIA 0

7055 4446 9884 21385 0 0 1204 1204 NIA NIA 0 0 0 0 0 0

middotmiddot~=~~~middot

f IModoc 1282 2985 501 4768 0 0 19103 19103 middotmiddotmiddotmiddotmiddotmiddotmiddotybull7J49 Mono Monterey Napa Nevada Orange

0 0 0 29 29 2199 4145 3167 9511 2 293 4053 4348

10289 503 579 11371 0 0 3674 3674 NIA NIA 63 63 0 0 0 0

1141 2463 228 3832 1076 380 666 2122

)~~~~~ gt)4tf

o~~~tT Placer Plumas

0 231 961 1192 0 95 8111 8206 0 0

lOlJlOmiddotmiddotmiddotmiddotmiddotmiddotbullmiddotbullbullbullmiddotmiddotmiddotbullmiddotmiddotbullbull bullmiddotmiddot obullbull --middot

Riverside Sacramento San Benito

In 2amp3 7070 2475 9545 10781 3 0 10784 5557 1015 1512 8084 137 3226 10107 13470 1821 2241 2262 6324 0 11 0 11

Lgtiii~~~[~ilmiddotbull _~middot77~+ San Bernardino 0 0 San Diego San Francisco

8062 13158 1382 22602 4345 170 70973 75488 0 0 0 0 0 0 0 0

bull$()l~(J)1lt bullJ69Jl8lgt

San Joaquin San Luis Obispo

9683 4258 6701 20642 6 98 1474 1578 6477 1972 3358 11807 481 227 1714 2422 ltimiddot~r~~

San Mateo 798 855 720 2373 5 13 3201 3219 middotmiddot ltiu~ti4bull Santa Barbara Santa Clara Santa Cruz

205 4218 2150 6573 152 888 203 1243 3153 3153 NIA 0

2567 9388 837 12792 0 0 0 0

bullbull )1-0~~ middotbullltlt~7llt

middot 86814 bull Shasta+ 7423 910 2325 10658 16 96 8488 8600 ibullJM76 Sierra 239 239 483 961 166 290 158 614 bull)~~2)7 Siskiyou 5486 In 12 3966 9452 0 0 490 490 tbullbullmiddot44~7C)) Solano+ 4684 3610 2394 10688 0 248 7498 7746 J21~683bullbull Sonoma 27978 5525 2152 35655 0 162 0 162 bullbull 1~5~$fJ bullbull Stanislaus 4483 2926 6650 14059 0 0 0 0 J~MJ Sutter 1915 4318 0 6233 0 256 1766 2022 gt~gt~Jpltmiddot Tehama 16300 4192 4903 25395 0 76 0 76 n1s~~bullbullbull Trinity Tulare

762 In 4 861 1623 0 1117 1117 In 13 21570 In 13 21570 336 In 18 5745 6081 middotmiddotmiddotmiddotmiddotT1~~z~1bullbull

Tuolumne+ Ventura

246 2585 1035 3866 668 367 770 1805 500 4630 1571 6701 NIA 360 11424 11784

middotmiddotymiddotmiddotmiddotmiddotmiddotmiddot~~tregbullbull =bullbull12l~~3middot

Yolo Yuba

1595 1756 3341 6692 0 176 0 176 2690 2290 157 5137 0 444 87 531 -middotbullbull~~~

-middot - -middotmiddot --middotmiddot-middotmiddot-middotmiddotmiddot

Totals 176040 281058 111769 568867 30297 17625 245868 293790 9J~4$t THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY

NIA= Not Available or Not Applicable 0 =Zero bull =No Response to This Item bull 1992middot93 data no data provided for 1993middot94

+ County AssessorRecorder County AssessorRecorderClerk

Page 8

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

UNSECURED ROLL GRAND Unsecured TOTAL TOTAL

Personalty Possessory UNSECURED Aircraft Boats amp Fixtures Interests Other ROLL

(21) (22) (23) (24) (25) (26)

Alameda 1103 14971 23574 3958 In 23 43606 Alpine NIA NIA NIA NIA NIA 0 Amador 76 978 1172 178 2404 Butte 292 4767 4790 269 0 10118

JOCfLgt bullbullmiddotmiddotltbullROLLbullbulllt

bull-middotbullc21rmiddotmiddotmiddot 42216

middotmiddotmiddotmiddot _ ltmiddotbullmiddoto bullbull 41~647

lt10us Calaveras 57 1415 946 78 NIA 2496 Colusa 111 709 1050 68 197 2135 Contra Costa 607 28701 2180 201 31689

middot 43~S10middot gt ~064

middotmiddot ltus12 Del Norte 39 929 434 438 148 1988 El Dorado 374 6793 5774 214 91 13246 Fresno+ 707 6142 21172 1416 NIA 29437 Glenn 136 440 1243 1819 Humboldt 187 1827 3469 921 1076 7480 733tSmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotrmiddotmiddotmiddotmiddotmiddotmiddotmiddot~~ Imperial 200 1385 2872 585 771 5813 68491 Inyo 87 520 1437 NIA 1 2045 bull2~045 Kem 922 3237 17062 623 3873 25717 bull 395~St2 Kings 124 1770 2187 231 0 4312 Lake+ 130 6761 1372 145 191 8599

38~625 lt 11~094 Lassen 40 1026 NIA 309 NA 1375 Los Angeles 3752 48892 In 25 33 280719 333396 Madera 73 1060 2423 180 695 4431 Marin 192 5736 10709 995 167 17799 Mariposa+ 49 441 955 327 NIA 1772 Mendocino 186 1914 5850 470 0 8420 Merced 245 1771 4358 404 1126 7904

middot middot middot 1~4i

i~[bullModoc 42 262 277 268 76 925 middot 28~114 Mono 29 169 423 621 ltmiddotmiddotmiddot 1~38 Monterey 375 5352 13603 1622 In 23 20952 123~63 Napa 319 1646 3630 258 0 S853 lt50~264

Nevada 260 2299 5005 409 0 7973 61~903 Orange 888 25225 109863 1786 2980 140742 middotbullJD8~581 Placer 406 5660 7064 242 420 13792 114jl22 Plumas 57 1413 914 2384 Riverside 1712 3904 27670 ) In 23 33286 Sacramento 739 17506 44303 1735 870 65153

middot~~i= )132~563

San Benito 215 491 1404 65 In 23 2175 San Bernardino 0

l7S62 0

San Diego 2227 19747 63744 0 5 85723 887~71 San Francisco 0 2423 44998 2847 In 23 50268 San Joaquin 388 10233 12015 483 140 23259 c~~~ San Luis Obispo 474 12014 13162 0 0 25650 San Mateo 465 11136 23680 2791 In 23 38072 (_ t bull~~~~ Santa Barbara 604 5739 436 2099 2042 10920 bull1111564 Santa Clara 1250 12815 49815 1468 NIA 65348 bull529820 Santa Cruz 294 2764 8544 1191 0 12793 99667 Shasta+ 294 7308 5147 1552 0 14301 Sierra 6 185 230 1410 12 1843 Siskiyou 118 1604 1761 1436 200 5119 Solano+ 188 4330 6694 647 195 12054 Sonoma 819 5535 12280 1023 529 20186

ltrM77 -middot S770 s

Stanislaus 304 5343 18010 439 0 24096 ))49885 Sutter 121 2641 2121 9 118 5010 Tehama 88 1295 936 117 281 2717 Trinity 297 297

bullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot bullbull bullbullbullmiddot 34~183 ygt -middot~=~~~ Tulare 554 7745 9023 661 136 18119 middotbull bullbullmiddotbullmiddotbullbullbull l4l~61S Tuolumne+ 221 l774 1539 390 0 3924 ltbull bullgtbullbull 41~024 Ventura 976 17029 23411 NIA In 23 41416 bullbullbullbullbullbull263~10middot Yolo 187 1333 4993 151 349 7013 Yuba 108 2180 993 146 187 3614

Totals 24417 341285 630114 39987 297796 1333599

)~1~916middot 17~424

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero middot=No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page9

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEG

REAL PROPERTY DATA (See Table 0 for WorkloadStaff Comparisons)

New Construction Transfers JUriSdlctions lotaJ New Construction

Siilile Issuing Building Assessments Discovered Family Total Building Pennits Resulting Without

Transfers Transfers Pennits Received From Pennits Pennits (1) ~2) (4) (5) ~2 (6)

Alameda NIA NIA 18 13653 10008 NIA Alpine NIA NIA 1 104 NIA NIA Amador 1138 7 l497 Butte NIA NIA NIA NIA NIA NIA Calaveras 724 1635 2 1475 739 NIA Colusa 437middot 1030 3 1532 970 206 Contra Costa 19373 19905 15 22521 14107 0 Del Norte 1450 1933 2 956 717 22 El Dorado 6703 16350 3 5073 3126 45 Fresno+ 10752 18524 16 14447 9215 NIA Glenn 733 3 765 Humboldt NIA 3630 8 3736 1691 NIA Imperial 1826 4935 6 3290 3130 100 Inyo NIA 848 2 NIA 345 NIA Kem 10506 9 16123 13633 Kings 1773 2682 NIA NIA 2310 NIA Lake+ NIA 3847 3 26676 NIA NIA Lassen In 2 960 2 1008 528 30 Los Angeles 181713 366222 86 265256 63515 NIA Madera NIA 7840 5 2735 NIA NIA Marin 1144 1335 12 8247 3957 Mariposa+ NIA 1534 NIA 1132 NIA

63 NIA

Mendocino 2000 3400 4 3000 2100 200 Merced In 2 5586 7 NIA 5245 In 5 Modoc 333 1035 2 331 226 52 Mono 2556 1243 Monterey NIA 7175 13 NIA 1851 NIA Napa NIA 3454 5 1674 NIA 50 Nevada 3510 3749 2 3925 2438 100 Orange 48731 53550 32 34502 27922 23 Placer 6131 8276 7 10497 2933 0 Plumas 3404 2 Riverside NIA 60714 25 11523 18395 NIA Sacramento 20857 26779 middot7 23254 17515 250 San Benito NIA 1321 3 815 634 400 San Bernardino San Diego 33258 65759 19 16824 18582 San Francisco 4846 9270 1 21943 NIA NIA San Joaquin 9756 11061 8 14023 4562 2128 San Luis Obispo 4867 8112 8 11235 NIA 107 San Mateo NIA 11726 21 22285 3186 0 Santa Barbara 2300 3700 8 7316 6712 1000 Santa Clara 24760 29200 17 20112 9784 NIA Santa Cruz NIA 4180 5 5211 1543 11 Shasta+ NIA 6314 4 5480 3793 88 Sierra 130 555 1 247 141 21 Siskiyou 966 6446 6 1541 1001 50 Solano+ 8057 8944 8 3910 1597 Sonoma 10 15000 Stanislaus 8039 19002 10 10195 6079 1500 Sutter NIA 2352 3 3208 1354 12 Tehama 2800 4 2640 1850 105 Trinity 228 315 1 520 630 Tulare NIA 9074 9 NIA NIA

290 NIA

Tuolumne+ 1000 1818 2 1776 1369 100 Ventura 13085 13989 11 25683 7897 NIA Yolo 2220 2561 5 5419 3500 50 Yuba NIA 1549 5 2116 1261 27

Totals 420969 865313 478 677674 282091 7030

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 10

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE G(CONTINUED)

REAL PROPERTY DATA (See Table 0 for WorkloadStatT Comparisons)

Miscellaneous Proposition 8 Uruts

tmprovea tmprovea Affected by New Single Multi Misfortune Property Subdivision RoU Family Family Commercial Industrial Rural Others Total Calamity Splits Lots Corrections

Alameda

(7) (8) 92 (10) 11) (12) 13) (142 15) 16)

S981 44S 201 107 32 343 7109 3S 303 2416

(17)

Alpine 4 19 Amador 290 483 893 Butte NIA NIA NIA NIA NIA NIA 8498 NIA NIA NIA NIA Calaveras 42S 33 35 9 201 1786 2489 9 439 77 781 Colusa NIA NIA NIA NIA NIA NIA 314 5 52 97 252 Contra Costa 19Sl8 200 600 so 100 20468 s 412 223S 13827 Del Norte 37 0 1 0 0 11 49 15 332 25 357 El Dorado 18659 0 267 214 374 Fresno+ 3223 202 303 208 1077 2880 7893 NIA 4888 3219 6225 Glenn 800 Humboldt 113 10 19 7 165 18 332 11 312 172 2100 Imperial 56 18 8 2 40 380 504 4 438 897 822 Inyo NIA NIA NIA NIA NIA NIA 865 4 15 35 263 Kem 1222 0 0 0 0 0 1222 2251 3282 7148 Kings Lake+

NIA NIA NIA NIA NIA NIA 12S 5 640 470 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA

477 NIA

Lassen NIA NIA NIA NIA NIA NIA 0 NIA 46 24 NIA Los Angeles 25667 5500 2750 1982 35899 51496 18788 NIA 140088 Madera 9 0 4 1 39 0 53 NIA 1792 588 6409 Marin NIA NIA NIA NIA NIA NIA 12000 58 626 187 684 Mariposa+ 20 20 5 339 87 100 Mendocino 111 0 12 2 20 0 l4S Sl 700 200 1440 Merced 3100 so so In 9 800 0 4000 23 348 805 4900 Modoc NIA NIA NIA NIA NIA NIA 197 31 78 0 3S6 Mono NIA NIA NIA NIA NIA NIA 1427 Monterey NIA NIA NIA NIA NIA NIA 13123 NIA 251 1192 4882 Napa 1071 NIA NIA NIA NIA NIA 1071 l2S 118 2497 Nevada l32S 27 42 13 354 1761 140 302 251 1541 Orange NIA NIA NIA NIA NIA NIA 204820 744 915 2213 5243 Placer 4179 995 S3 89 0 6869 12185 12 2627 1254 5097 Plumas 312 312 15 84 87 432 Riverside 45630 NIA 656 NIA 93 13575 59954 NIA 10005 NIA 24621 Sacramento 67624 491 368 215 S3 1495 70246 122 5430 3688 22770 San Benito NIA NIA NIA NIA NIA NIA 1680 10 98 564 570 San Bernardino San Diego 42975 3670 2502 1483 761 38656 90047 65 11481 13257 32324 San Francisco 23678 3440 96 27 0 l356 28597 319 268 1022 9434 San Joaquin In 8 3380S In 10 271 1023 0 35099 18 739 2059 7604 San Luis Obispo 4700 150 125 15 100 7366 12456 63 1822 708 9929 San Mateo 23769 87 25 22 563 30 24496 224 171 517 2304 Santa Barbara 12300 219 200 100 12819 16 878 1346 2911 Santa Clara 79256 600 1591 1046 60 146 82699 134 813 3388 12505 Santa Cruz 3473 13 572 846 Shasta+ NIA NIA NIA NIA NIA NIA 198 754 1449 NIA NIA Sierra 79 0 0 2 0 0 81 7 19 0 162 Siskiyou 3252 30 187 94 780 Solano+ 16580 132 160 16872 221 1636 24602 Sonoma 2500 Stanislaus 17361 253 263 81 142 2997 21097 0 1644 1521 NIA Sutter 66 59 22 6 181 5 339 24 163 493 248 Tehama 51 8 6 0 25 90 308 223 618 Trinity Tulare

16 23 NA NIA NIA NIA NIA NIA NIA NIA NIA NIA 5400

Tuolwnne+ 150 3 10 0 5 0 168 6 92 68 382 Ventura NIA NIA NIA NIA NIA NIA NIA 3S83 2360 2179 14764 Yolo 3183 26 38 42 26 0 3315 220 112 1548 Yuba

Totals

NIA NIA NIA NIA NIA NIA 329 24 90 403

403771 50423 10140 3798 5506 80249 826147 58080 76710 53948

790

382300

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DAT A ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 11

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

300 c 0 250ie 200 0 150A

0 - 100 ci 50

Positions Left Pennanently Unfilled

z 0 ~ amp() in comco -mco

Year

This table may be used together with Tables ~ B and D to analyze the staffing trends As budgets and staffdecreased the number ofpositions left permanently unfilled increased

TABLED BUDGETED TEMPORARY POSIDONS

This table provides data on the budgeted temporary positions by staffing level This table divides the data into five categories (real property appraisers business property auditor-appraisers draftingmapping other technical professional clerical) Positions are given in terms of person years This is new for 1993-94 previously we asked for this data in terms ofperson hours

The number oftemporary positions decreased in 1993-94 by more than 50 percent from 1992-93 To compare the 1993-94 data with those provided in previous years we needed to convert the previous years data from person-hours to person years The following chart shows the trend for the last ten years

Budgeted Temporary Positions 200

c 8 middot

150

0 A - 100

0

ci 50z

0 ~ amp()m-co ~ agt

Ogt -co_N8 -Ogt

Year

These data and the data in Table B make up the total staffing level of an assessors office The total staffing level is used in conjunction with the data in the other tables middotto measure efficiency and productivity of an assessors office In Tables 0 and P we analyzed the workload with data in this table to compare workload indicators

lV

TABLE E LOCAL ROLL VALUE AND STATISTICS

This table provides the total value of the secured and unsecured rolls It also lists the total number of units (assessments that result in a single tax bill) on the secured roll the unsecured roll and the supplemental roll

The statewide total roll value increased steadily until 1992-93 as illustrated below The 1993-94 indicated total roll value dropped as did the number of roll units However we did not receive information from San Bernardino County for this table for middot 1993-94 We estimate that with San Bernardino County the roll values would have increased by I percent and the roll units would have increased by 3 percent

Local Roll Value

8shyen -en

I

-Ng en-Year

This table 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

Notes These figures are furnished by the counties in some cases they do not agree with the totals indicated in Table F

TABLE F DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

This table provides data on the distribution of the secured and unsecured rolls by property types 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 five categories aircraft boats personalty and fixtures unsecured possessory interests and other unsecured

v

Distribution of Local Roll

1 13 0 Secured Residential 3

II Secured Rural 4

O Secured Commercial 5 Iii Secured Miscellaneous

bull Secured Industrial

mn Unsecured

These data may be used in analyzing the workload of an assessors office and comparing it to like counties The data also may be used to show the work distribution (eg ratio of residential to commercial units ratio ofsecured units to business property assessments)

Notes Column 27 Grand Total Local Roll is the sum ofColumn 20 (Total Secured Roll) and Column 26 (Total Unsecured Roll) These figures are furnished by the counties in some cases the totals do not agree with Table E

TABLEG REALPROPERTYDATA

For purposes of this report we divided the workload of an assessors office by real property and business property Table G provides data on the real property workload The business property workload is contained in Table H Another workload item that affects both real and business property is assessment appeals and that information is contained in Tables I and J The data contained in this table and the relevant appeals data in Tables I and J comprise the real property workload of an assessors office In Tables 0 and P we analyzed both the real property and the business property workload by the staffing levels indicated in Table B

Included in the real property workload are transfers new construction Proposition 8 reductions (properties where the current market value has fallen below the factored base year value) misfortunecalamity property splits new subdivision lots and roll corrections Please note that these data do not represent the entire real property workload of an assessors office In addition some data that we did requested were not available in certain counties The categories that are new for the 1993shy94 report are Proposition 8 Units Affected by MisfortuneCalamity and Roll Corrections

V1

Statewide the total number of transfers (Column 2) and number of new assessments from new construction (Columns -5 and 6) indicates a decrease from 1992-93 by 4 However the 1993-94 totals do not include data from San Bernardino County We estimate that the total number oftransfers and new construction statewide increased by 2 as opposed to the indicated 4 decrease This followed a sharp 25 decrease for 1992-93 in the total number of transfers and number of new assessments from new construction The chart below illustrates the trend in transfers and new construction in the last ten years These figures provide one indicator that Californias real estate activity continued to be weak in 1993-94 However from the continuing decline in Californias real estate values we have sunnised that this has resulted in an increase in the Proposition 8 workload In addition during the 1993-94 fiscal year California experienced two Governor-declared disasters which affected six counties - Thus any decreases in workload from transfers and new construction as compared to 1991 and earlier was offset by increases in workload from Proposition 8 and disaster relief

Total Number of Transfers and New Construction

Year

Notes Columns 7 through 13 list the number of units which have had their values reduced to the current market value Column 14 lists the number of units that have been affected by a misfortune or calamity and have had their taxable values reduced under Revenue and Taxation Code Sections 170 or 5l(c)

TABLE H BUSINESS PROPERTY DATA (INCLUDING AGRICULTURAL BUSINESSES)

This table provides data used to determine the business property workload of an assessors office Items affecting the business property workload include boats aircraft direct billing assessments property statement assessments field appraisals and mandatory audits In addition to the number of total mandatory audits for 1993-94 we collected data on the number of mandatory audits completed and the number ofmandatory audits waived

vu

Statewide the total number ofbusiness property assessments (column 7) decreased 19 from 1992shy93 (Adjusted for San Bernardino County we estimate a growth of 17) In addition the number of total mandatory audits decreased 136 from 1992-93 These figures also indicate that Californias economy continued to be sluggish during 199394 The chart below illustrates the decline in the number ofbusiness property assessments since 1987-88

Trend in Business Assessments

Year

Another workload item appeals ofbusiness property assessments is contained in Column 5 ofTables I and J The data contained in this table and the relevant appeals data in Tables I and J comprise the business property workload of an assessors office In Tables 0 and P we analyzed the business property workload by the auditor staffing levels contained in Table B

Notes Column 1 includes only boats that are assessed boats with a value of under $400 that are not assessed are excluded Column 2 omits exempt historical aircraft In Column 4 a field appraisal is defined as an appraisal that was done at the place ofbusiness and was not assessed by either a property statement or direct billing Column 7 is the sum ofColunms 1 through 6 Vessel Property Statements (Column 8) are mailed out on boats that are valued over $30000 Column 10 provides the number of mandatory audits completed during the 1993-94 fiscal year

TABLES I amp J DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPE

These tables indicate the number of appeals filed among various property types The total number of appeals filed is sorted by residential commercial industrial rural business property and other appeals filed Please note that the number 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 types is new for this year the total appeals filed can be compared to previous years

As depicted by the chart below the total number of appeals filed stayed relatively the same between 1987-88 and 1990-91 with a slight increase in 1990-91 In 1991-92 and 1992-93 the total number of

Vl1l

appeals filed increased noticeably However in 1993-94 the total number of appeals filed increased dramatically by 51 percent over 1992-93

cu ll cu

g E = z

200000 180000 160000140000 12000010000080000 60000

Total Number of Appeals Filed

40000 20000

0 Ugt U) co ~ co Ogt -

co ah co Ogt -

co Cljgt ~ ~ co Ogt ~ co co Ogt Ogt m Ogt - - ~

Ogt-Year

The data contained in Tables B G H I and J were analyzed in Tables 0 and P to provide workload indicators ofthe assessors workloads

Notes Table I indicates the number of appeals filed for the 1993-94 fiscal year (filing period July 2 to September 15 1993) Table J indicates the number ofappeals outstanding as ofJuly 1 1993-appeals that were filed for previous fiscal years but had not yet been heard

TABLES K amp L ASSESSMENT APPEAL ACTIVITY

These tables provide data on what action was taken on assessment appeals during the 1993-94 fiscal year Table K indicates the assessment appeal activity that occurred during the 1993-94 fiscal year on appeals that were filed for the 1993-94 fiscal year Table L indicates the assessment appeal activity that occurred during the 1993-94 fiscal year on the appeals that were filed for previous fiscal years and carried over to 1993-94 The number of appeals resolved is separated into seven categories appeals withdrawn no show (taxpayers 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 1993-94 fiscal year but also the workload that is carried over to the next fiscal year As this format is new for 1993-94 we have no comparisons to make from previous fiscal years

Notes Total number of appeals filed (Column 1) is taken from data in Column 7 of Tables I and J Column 9 is the sum ofColumns 2 through 8 Column 10 is Column 9 subtracted from Column 1

IX

TABLE M DOLLAR VALUE OF APPEALED PROPERTY

This table provides data on the fiscal impact of assessment appeal decisions on the 601 roll and the supplemental roll As this format is new for 1993-94 we have no comparisons to make from previous fiscal years

Statewide decisions made during 1993-94 reduced the regular county rolls for various years by $17772372010 and the supplemental rolls for various years by $199711789 In total the counties lost approximately $180 million in tax dollars

Notes Columns 1 and 4 contain the roll values of all appealed properties prior to appeal Columns 2 and 5 contain the roll values ofthe appealed properties after the appeal decision The net adjustment to each roll is indicated in columns 3 and 6 PLEASE NOTE THAT TIIlS MAY BE THE LAST YEAR THAT WE WILL COLLECT AND REPORT nns DATA

TABLE N NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

This table provides data on the number of boards or hearing officers for each county which hear property tax appeals To handle the increase in property tax appeals for 1993-94 the most notable changes occurred in the County of Los Angeles and the City and County of San Francisco Los Angeles County increased the number ofassessment appeals boards from 3 to 5 (the maximum allowed under current law) and hearing officers from 10 to 21 San Francisco City and County added a second assessment appeals board and five hearing officers

Notes Column I indicates if thecounty board of supetvisors sits as the county board ofequalization column 2 lists the number ofassessment appeals boards~ and column 3 lists the number hearing officers appointed by and separate from the assessment appeals board

TABLE 0 WORKLOAD INDICATORS

This table provides some workload indicators of an assessors office The workload data from Tables G H I and J when used in conjunction with the data on staffing levels in Table B provide various indicators ofthe efficiency of the assessors office However please note that the data we requested in our questionnaire may not represent the entire workload of an assessors office In addition 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 offurnished data only

Notes Column 1 number of real property units worked is the sum of the total transfers (Table G column 2) new assessments resulting from pennits (Table G column 5) construction discovered without permits (Table G column 6) total Proposition 8 (Table G column 13) units affected by misfortune or calamity (Table G column 14) property splits (Table G column 15) new subdivision lots (Table G column 16) roll corrections (Table G column 17) and assessment appeals (Tables I

x

and J column 7 minus column 5) Column 2 the number of appraisers is the sum of real property appraisers from Budgeted Permanent Positions (Table B Column 2) and Budgeted Temporary Positions (Table D Column 1) The number of units worked (column 1) divided by number of appraisers (column 2) equals the number ofunits worked per appraiser (column 3)

Column 4 the number ofunsecured units worked is the sum of the total business property assessments (Table H column 7) the mandatory audits complete (Table H column IO) and the number ofbusiness property appeals filed (Tables I and J column 5) Column 5 the number of appraisers is the sum of auditor-appraisers from Budgeted Permanent Positions (Table B Column 3) and Budgeted Temporary Positions (Table D Column 2) Column 6 the number of unsecured units worked per auditorshyappraiser is column 4 divided by column 5 the number ofauditor- appraisers

Column 7 is the number of property splits (Table G column 15) divided by the number of drafting personnel (Table B column 4) Column 8 is the number ofnew subdivision lots (Table G column 16) divided by the number ofdrafting personnel (Table B column 4)

TABLEP DISTRIBUTION OF WORKLOAD INDICATORS

In this table the workload indicatorsmiddot provided by Table 0 are sorted in descending order by the number of upits worked Please note that the data we requested in our questionnaire does not represent the entire workload ofan assessors office

The statewide average number of units worked per appraiser is 186772 Fifteen counties out of 58 are above the statewide average The statewide average number of unsecured units worked per auditor-appraiser is 293136 Thirty-two counties are above the unsecured statewide average However please note that not all counties reported in identical units we will further define the data requested to avoid this in the future In addition 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

Notes Please see the Table 0 Notes above for a description ofunit worked

X1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Cost of Other Income Salaries Services services

and From Other Other Gross to Other Map Net Wages Depts Costs Budget Depts Sales Other Budget

Alameda

(1) (2) (3) (4) (5) (6) (7) (8)

$8002636 $899469 $309244 $9211349 $359 $71424 $3273103 $5866463 Alpine 88165 0 16966 105131 0 NIA NIA 105131 Amador 433730 5677 28050 467457 0 0 0 467457 Butte 1541969 0 379060 1921029 0 0 0 1921029 Calaveras Colusa

645122 185361 29083 859566 0 945 0 442117 0 46275 488392 NIA NIA NIA

858621 488392

Contra Costa 6692131 587536 323099 7602766 30033 44285 551272 6977176 Del Norte 373619 0 33707 407326 0 0 0 407326 El Dorado 1988712 251391 160701 2400804 450 0 106469 2293885 Fresno+ 5281193 394704 344225 6020122 116047 30000 1593950 4280125 Glenn 357773 0 74128 431901 0 0 2500 429401 Humboldt 1036197 60850 168584 1265631 NIA 19569 264635 981427 Imperial 751525 0 286026 1037551 0 7715 12744 1017092 Inyo 574662 0 61213 635875 0 1523 2523 631829 Kem 5343694 1189484 321391 6854569 3261 19883 1014292 5817133 Kings 778821 190276 3050 972147 0 4000 480756 487391 Lake+ Lassen

843425 14228 25870 883523 5380 8972 111530 257303 NIA 90425 347728 NIA 5100 NA

757641 342628

Los Angeles Madera

71414000 17409000 2818000 91641000 581000 122000 4878000 886434 NIA 49780 936214 NIA 6910 1500

86060~000 927804

Marin 3380647 40180 125447 3546274 NIA 15000 672474 2858800 Mariposa+ 428329 0 28100 456429 0 6000 0 450429 Mendocino 858540 0 50390 908930 0 50500 0 858430 Merced 1491723 278918 1780 1772421 In 7 21307 1751114 Modoc 263198 0 15850 279048 14000 In 7 6624 258424 Mono 333900 0 105800 439700 0 1124 0 438576 Monterey 2220043 534163 148745 2902951 0 In 7 4000 2898951 Napa 883761 47000 40672 971433 0 6000 142019 823414 Nevada 1299743 201044 84497 l585284 0 3022 10449 l571813 Orange 12322969 1928993 3351641 17603603 NIA 79375 1558504 15965724 Placer 2845037 55795 287094 3187926 776074 19957 2391895

Plumas 390911 0 24800 415711 0 0 26529 389182 Riverside 7850125 1647995 385197 9883317 575 4996253 4886489 Sacramento 7919132 202503 1254839 9376474 0 35892 3647263 5693319 San Benito 405459 0 30860 436319 0 3500 168600 264219 San Bernardino 6853076 657112 414992 7925180 0 113400 1459500 6352280 San Diego 12189142 502559 12691701 NIA 55600 5111321 7524780 San Francisco 4182676 256495 l621266 6060437 0 0 20430 6040007 San Joaquin 3753123 80791 446535 4280449 9037 16887 30612 4223913 San Luis Obispo 2783845 0 303007 3086852 0 8250 11750 3066852 San Mateo 6125081 1077080 5568 7207729 0 12518 21493 71_73718 Santa Barbara 3046015 258569 375509 3680093 0 14131 793036 2872926 Santa Clara 13282049 199864 866095 14348008 0 15000 211000 14122008 Santa Cruz 1500622 424464 1925086 51605 1873481 Shasta+ 1913341 153200 90832 2157373 25643 13423 412503 1705804 Sierra 244845 0 14245 259090 0 3500 0 255590 Siskiyou Solano+

836746 40875 69346 946967 0 6023 0 1704755 402729 157984 2265468 182320 25662 3501

940944 2053985

Sonoma 3455405 406249 512392 4374046 0 43947 68570 4261529 Stanislaus Sutter

2655463 409816 97865 3163144 33505 557454 614654 129896 78404 822954 850 NIA 25108

2572185 796996

Tehama 481714 177432 659146 0 In 7 5657 653489 Trinity 325398 18240 18023 361661 175 2223 359263 Tulare 2181143 440986 220236 2842365 0 4000 99812 2738553 Tuolumne+ 649974 0 69317 719291 0 2680 9658 706953 Ventura 5456600 l315600 0 6772200 0 16000 2353400 4402800 Yolo 1031339 21311 77282 l129932 15364 523344 591224 Yuba

Totals

572992 41170 614162 4000 112306 31523 466333

$226466 7 43 $31993380 $18089112 $276549235 $1748629 $1057733 $35368530 $238374343

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A (CONTINUED)

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Exemption Data Processing Costs oo Program Provided

1991-92 1992-93 Change 1993-94 Change Costs by Other Services Gross Gross from Gross from Included County Implemented

Budget Budget 1991-92 Budget 1992-93 in Budget Depts Internally (9) (10) (11) (12) (13) (14) (15) (16)

Alameda $9619703 $9606324 0 $9211319 -4 $401473 $606471 Alpinebull 95804 105131 10 NIA Amador Butte Calaveras

518177 481798 -7 467457 -3 2070399 2210345 7 1921029 middot13 NIA NIA NIA

747186 840009 12 859566 2 NIA NIA Colusa 462310 518594 12 488392 -6 NIA NIA Contra Costa Del Norte

8040475 7924125 -1 7602766 -4 300578 562429 $329160 383249 362562 middot5 407326 12 NIA NIA NIA

El Dorado 2597082 2575313 -1 2400804 -7 59313 251391 Fresno+ 5925225 6196012 5 6020122 -3 192468 394704 75000 Glenn 491746 434554 -12 431901 -1 oo Humboldt 1315479 1253327 -5 1265631 I oo NIA 60850 NIA Imperial Inyo

952311 1043027 10 1037551 -1 oo 601018 607394 l oo 635875 5 NIA NIA NIA

Kem 6358167 6750150 6 6854569 2 51083 Kings Lake-r

1001076 1069396 7 972147 -9 147513 42763 942674 912024 -3 883523 -3 NIA NIA NIA

Lassen 414928 412201 -1 347728 -16 NIA NIA NIA Los Angeles Madera Marin Mariposa+

97832000 102497000 5 91641000 -11 2350196 5856000 936214 NIA NIA NIA

3642145 3856848 6 3546274 -8 NIA NIA NIA 429392 429392 0 456429 6 NIA NA NIA

Mendocino 991021 929293 -6 908930 -2 0 0 0 Merced Modoc

1930281 1809541 -6 1772421 -2 NIA 173508 NIA 244207 266322 9 279048 5 NIA NIA NIA

Mono 459437 428500 -7 439700 3 NIA NIA 8450 Monterey 2596790 2911474 12 2902951 0 NIA 523876 3125 Napa Nevada

1049866 997550 -5 971433 -3 20000 47000 0 1652783 1705097 3 1585284 -7 NIA NIA NIA

Orange 17224157 16790408 -3 17603603 5 449550 1904781 1021673 Placer Plumas

3138402 3253385 4 3187926 -2 138289 0 0 (j 467205 467205 0 415711 -11 0 0

Riverside 9994242 9994242 0 9883317 -1 NIA 1103793 NIA Sacramento San Benito San Bernardino

10073585 9742577 -3 9376474 -4 294231 198004 445154 519999 484206 -7 436319 -10 NIA NIA NIA

9105237 8723762 -4 7925180 -9 NIA 456517 131482 San Diego 13658809 13326996 -2 12691701 -5 237730 869375 San Francisco 6069497 6438527 6 6060437 -6 0 217898 0 San Joaquin San Luis Obispo

4295303 4514579 5 4280449 -5 NA 80791 NIA 3348564 3245942 -3 3086852 -5 36147 346924 NIA

San Mateo 8099812 7542660 -7 7207729 -4 190787 577898 Santa Barbara 3398846 3401971 0 3680093 8 0 190964 192191 Santa Dara 14954687 14837917 -1 14348008 -3 646169 199864 849266 Santa Cruz 2270994 2160688 -5 1925086 -11 254072 Shasta+ 2032899 1923424 -5 2157373 12 NIA 66085 0 Sierra 259305 266348 3 259090 -3 3000 0 0 Siskiyou 975400 1085556 11 946967 -13 40875 0 Solano+ 2226325 2226325 0 2265468 2 NIA 274804 Sonoma 4071393 4419001 9 4374046 -1 406249 175000 Stanislaus 3815828 3795457 -1 3163144 -17 326500 Sutter 838211 940458 12 822954 -12 103227 0 Tehama 744336 731814 -2 659146 -10 0 0 0 Trinity Tulare

359946 361661 0 2503000 2377292 -5 2842365 20 NIA 329289 NIA

Tuolwtme+ 751368 763890 2 719291 -6 0 0 0 Ventura 6420400 6123200 -5 6772200 11 0 736400 Yolo Yuba

Totals

1199534 1212371 1 1129932 -7 26711 2940 568075 614162 8 614162 0 NIA NIA NIA

$286 750290 $290899327 1 $276082413 -5 $5397725 $15840313 $4743943

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page2

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETED PERMANENT POSITIONS (In Person Years)

oo Oo

Certified Alfjdegen Change Assessor Reil usiriess Cadastral Other 1993-94 1992-93 From 1991-92

Change From

amp Other Property Property Drafts- TechnicaV All Total Total 1992-93 Total 1991-92

Alameda

Managers Appraisers Appraisers persons Professional Clerical Staff Staff to 93-94 Staff (1) (2) (3) (4) (6) Q) (82 (9) (10) ~

to 92-93 (11)

IO 53 27 7 12 67 176 183 -4 18641 -2 Alpine 1 0 0 0 1 0 2 2 0 2 0 Amador 2 3 1 05 0 35 10 105 -5 105 0 Butte 2 14 1 3 0 18 38 49 -22 49 0 Calaveras 3 5 05 2 0 5 15S 16 -3 17 -6 Colusa 1 3 1 1 4 0 10 10 0 11 -9 Contra Costa 7 52 12 5 4 46 126 128 -2 138 -7 Del Norte 3 2 1 05 05 2 9 8 13 9 -11 El Dorado 3 17 2 3 1 21 47 54 -13 54 0 Fresno+ 4 42 14 8 5 57 130 130 0 130 0 Glenn 1 5 5 11 11 0 12 -8 Hwnboldt 3 10 3 1 4 10 31 33 -6 33 0 Imperial 2 8 3 2 0 8 23 23 0 23 0 Inyo 2 3 1 1 0 5 12 12 0 12 0 Kem 6 38 14 5 2 34 99 103 -4 115 -10 Kings 2 7 2 l 0 7 19 20 -5 21 -5 Lake+ 2 8 2 1 2 6 21 224 -6 244 -8 Lassen 2 3 0 1 1 05 7S 10 -25 10 0 Los Angeles 53 357 139 47 155 744 1495 1682 0 1700 0 Madera 3 14 2 3 IO 32 28 14 25 12 Marin 3 26 4 2 12 1 48 795 -40 83 -4 Mariposa+ 1 4 1 1 0 4 11 11 0 11 0 Mendocino 3 8 2 1 1 6 21 2117 -1 25S -17 Merced 5 10 4 1 2 11 33 35 -6 40 -13 Modoc 2 2 1 1 0 2 8 8 0 8 0 Mono 1 7 1 1 0 3 13 13 0 13 0 Monterey 4 18 7 2 2 17 so 51 -2 52 -2 Napa 3 7 3 2 0 75 22S 23 -2 24 -4 Nevada 3 95 l 3 1 125 30 36 -17 36 0 Orange 7 75 56 16 15 168 337 337 0 337 0 Placer 5 21 4 4 8 23 65 65 0 65 0 Plumas 1 0 1 1 1 3 7 10 -30 11 -9dego Riverside 11 62 10 16 23 42 164 183 -10 183 0 Sacramento 7 61 20 6 3 50 147 156 -6 158 -1 San Benito 1 4 1 0 0 4 10 11 -9dego 13S -19 San Bernardino 10 53 10 6 36 50 165 189 -13 195 -3 San Diego 11 69 30 26 365 1065 279 304 -8 302 1 San Francisco 7 29 25 1 0 35 97 110 -12 116 -5 San Joaquin 11 21 7 s 11 23 78 81 -4 88 -8 San Luis Obispo 3 265 4 2 12S 19 67 735 -9dego 765 -4 San Mateo 4 42 15 3 4 38 106 113 -6 118 -4 Santa Barbara 7 23 5 3 5 18 61 60 2 62 -3 Santa Clara 11 76 44 8 11 100 250 253 -1 268 -6 Santa Cnaz 6 11 3 22 3 118 37 383 -3 413 -7 Shasta+ 3 15 5 32 2 12 402 402 0 412 -2 Sierra 1 18 0 02 0 17 47 503 -7 57 -12 Siskiyou 3 6 1 3 0 8 21 22 -5 24 -8 Solano+ 4 14 5 4 5 13 45 44 2 40 10 Sonoma 4 22 7 6 2 25 66 71 -7 74 -4 Stanislaus 3 27 6 2 1 16 55 65 -15 67 -3 Sutter 2 s 3 1 0 95 205 205 0 18 14 Tehama 3 4 1 1 0 9 18 20 -10 21 -5 Trinity 1 3 1 1 0 3 9 9 0 9 0 Tulare 2 23 7 3 8 10 53 54 -2 60 -10 Tuolumne+ 3 5 1 1 0 4 14 16 -13 16 0 Ventura 6 40 11 14 7 35 113 129 -12 139 -7 Yolo 3 6 2 1 0 12 24 26 -8 27 -4 Yuba

Totals

3 4 2 1 0 55 155 155 0 155 0

2800 14848 5365 2466 403S 19680 49194 53336 -8 54665 -2

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page3

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEC

BUDGETED POSITIONS LEFT PERMANENTLY UNFILLED

Business Assessors Real Property Other amp Other Property Auditor- Drafting TechnicaV

Managers Appraisers Appraisers Mapping Professional Clerical Total (1) (2) (3) (4) (5) (6) (8)

Alameda 0 0 0 0 0 2 2 Alpine 0 Amador 0 Butte 2 21 3 3 0 20 49 Calaveras 0 Colusa 0 1 0 0 0 0 1 Contra Costa 0 0 0 0 0 0 0 Del Norte 0 0 0 0 0 0 0 El Dorado 0 Fresno+ 0 0 0 0 0 0 0 Glenn 0 Humboldt 0 Imperial 0 Inyo 0 Kem 0 0 0 0 0 0 0 Kings 0 0 0 0 0 0 0 Lake+ 0 Lassen 0 0 0 0 0 0 0 Los Angeles 0 16 6 4 26 0 52 Madera 0 Marin 0 0 0 0 0 0 0 Mariposa+ 0 Mendocino 0 I 0 0 0 05 15 Merced 0 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 0 Napa 0 Nevada 0 Orange 0 0 6 3 11 21 Placer 0 0 0 0 3 4 Plumas 0 Riverside 0 13 7 11 11 26 68 Sacramento 0 5 2 I 0 2 10 San Benito 0 0 0 0 0 0 0 San Bernardino 0 San Diego 0 4 0 1 5 12 22 San Francisco 0 0 0 0 0 0 0 San Joaquin 0 0 0 0 1 0 1 San Luis Obispo I 0 0 0 0 2 3 San Mateo 0 Santa Barbara 0 Santa Clara 0 0 0 0 0 0 0 Santa Cnaz 1 2 1 0 0 0 4 Shasta+ 0 Sierra 0 0 0 0 0 1 Siskiyou 0 Solano+ 0 Sonoma 1 0 0 0 0 0 1 Stanislaus 0 3 2 0 1 I 7 Sutter 0 0 0 0 0 0 0 Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 1 Yolo 0 Yuba

Totals

0 0 0 0 0 0 0

6 66 27 23 46 805 2485

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page4

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETEDTElIPORARYPOSITIONS (In Penon Yean)

Business Property Other

Real Property Auditor- Drafting Technical Appraisen Appraisen Mapping Professional Clerical Total

1~ (22 (3) (42 (S) (6)

Alameda 0 0 0 0 077 077 Alpine 0 Amador 0 Butte 0 Calaveras 0 Colusa 0 0 0 0 0 0 Contra Costa 03 0 0 0 22 25 Del Norte 0 0 0 0 0 0 El Dorado 0 017 0 0 0 017 Fresno+ 0 0 0 0 5 5 Glenn 0 Humboldt 0 0 0 0 07 07 Imperial 0 0 0 0 007 0o7 Inyo 0 0 0 0 l 1 Kem 0 0 0 0 0 0 Kings 0 0 0 0 0 0 Lake+ 0 Lassen 0 Los Angeles 0 0 0 0 6 6 Madera 0 Marin NIA NIA NIA NIA NIA NIA Mariposa+ 0 Mendocino 05 0 0 0 0 05 Merced 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 Napa 0 Nevada 05 0 0 0 05 1 Orange 0 Placer 0 0 0 0 0 0 Plwnas 0 0 0 0 0 0 Riverside 0 0 0 0 44 44 Sacramento 0 0 0 0 03 03 San Benito 0 0 0 0 0 0 San Bernardino 0 San Diego 0 0 0 0 0 0 San Francisco 0 1 0 0 1 2 San Joaquin 0 0 0 11 26 37 San Luis Obispo 0 0 0 0 0 0 San Mateo 0 0 0 0 232 232 Santa Barbara 0 05 0 0 0 05 Santa Clara 0 0 0 0 125 125 Santa Cruz 0 Shasta+ 0 Sierra 0 0 0 0 0 0 Siskiyou 0 0 0 0 029 029 Solano+ 0 Sonoma 0 0 0 0 0 0 Stanislaus 0 0 0 0 05 05 Sutter 0 1 0 0 0 I Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 0 Yolo 0 Yuba 0 0 0 0 0 0

Totals 13 267 0 11 4015 4522

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 5

TABLE E

LOCAL ROLL VALUE AND STATISTICS

Supplemental Secured Roll Unsecured Roll Assessments

Full Value Full Value Roh in OOOs in OOOs Units

(1) (2) (7)

Alameda Alpine

69876702 $6279672 $76156374 175509

NIA NIA

Amador Butte

1694934 69279 1764213 7522402 425362 7947764

2040 NIA

Calaveras Colusa

2225898 44544 2270442 1191592 81146 1272738

2994 NIA

Contra Costa 60742957 2929323 63672280 31562 Del Norte 756106 42047 798153 1201 El Dorado 8739237 262588 9001825 8731 Fresno+ 24803899 1784201 26588100 36538 Glenn 1151858 61216 1213074 Humboldt 4554148 400446 4954594 5217 Imperial 4502710 638597 5141307 4681 Inyo 2216274 39899 2256173 1168 Kem 28598638 1752763 30351401 32546 Kings Lake+

3294572 145102 3439674 2724586 354841 3079427

5006 NIA

middotLassen 997648 116719 1114367 1738 Los Angeles 448017 057 29620587 477637644 NIA Madera 4152974 168117 4321091 6000 Marin Mariposa+

19793909 829352 20623261 ) 762656 88198 850854 lt

8621 1260

Mendocino 3907813 174878 4082691 4800 Merced 6950585 377894 7328479 NIA Modoc 456736 19776 476512 972 Mono 1514187 242902 1757089 Monterey 17744155 937788 18681943 123263 Napa 8442696 390162 8832858 NIA Nevada 5733915 187550 5921465 3919 Orange 171621293 12592016 184213309 138331 Placer 14245098 513741 14758839 16942 Plumas 1359550 54J75 1413725 1962 Riverside 71072213 2662051 73734264 88802 Sacramento 50029637 3248248 53277 885 42363 San Benito 2118700 86500 2205200 bull 1068 San Bernardino San Diego San Francisco

137231657 7165497 144397 l 54 52328232 5405549 57733781 lt 74026

9618 San Joaquin 20535238 1450121 21985359 13144 San lAais Obispo 12871435 470309 13341744 9018 San Mateo Santa Barbara

48314918 7163069 55477987 22737184 1773792 24510976 lt

11787 10895

Santa Clara 98560237 12043747 110603984 9421 Santa Cruz 13310232 621184 13931416 Shasta+ 6506812 472481 6979293 8497 Sierra 244716 39788 284504 ) 554 Siskiyou 1731219 174001 1905220 2071 Solano+ 17181898 751058 17932956 8506 Sonoma 26052000 l133000 27185000 middotmiddotbull Stanislaus 16242919 823489 17066408 19937 Sutter 3184900 245470 3430370 bull 3941 Tehama 1843938 82240 1926178 3433 Trinity 584432 1473 Tulare Tuolumne+

10459728 511333 10971061 2812488 119953 2932441 lt

16378 2407

Ventura 40178829 2461980 42640809 NIA Yolo 6792150 486985 7279135 5048 Yuba

Totals

1701547 129430 1830977 2362

$1594339612 $111146156 $1706245709 784241

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

Page6

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEF

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Residential Industrial SmgJe Manushy MUiti- Commercial

Family factured Family Vacant Vacant Vacant Residence Homes Residence Land Total Improved Land Total Improved Land Total

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Alameda Alpinebull

302973 686 33446 12970 350075 15262 1624 16886 6382 NIA middot NIA NIA NIA 0 NIA NIA 0 NIA

1844 NIA

8226 0

Amador Butte

10548 753 267 5734 17302 591 160 751 44 NIA NIA NIA NIA 0 NIA NIA 0 NIA

34 NIA

78 0

Calaveras Colusa

12990 In 1 1874 9801 24665 628 337 965 36 NIA NIA NIA NIA 0 NIA NIA 0 NIA

63 NIA

99 0

Contra Costa 253053 middot l327 7477 13491 275348 7971 1090 9061 2204 797 3001 Del Norte 5104 2258 336 4753 12451 488 182 670 39 6 45 El Dorado 38789 2280 1951 13698 56718 1752 544 2296 278 339 617 Fresno+ 148979 5086 5632 18954 178651 9152 1664 10816 3902 1003 4905 Glenn 0 0 0 Humboldt 25232 3318 2653 8672 39875 2181 332 2513 350 314 664 Imperial Inyo

20232 2080 895 24650 47857 3874 2126 6000 437 NIA NIA NIA NIA 0 NIA NIA 0 NIA

355 NIA

792 0

Kem 135618 17862 6784 109812 270076 9154 3071 12225 2585 2778 5363 Kings 19072 800 775 2352 22999 1314 493 1807 236 In 7 236 Lake+ 17538 7829 358 31046 56771 1973 658 2631 32 14 46 Lassen 12000 784 In 1 2100 14884 560 170 730 61 43 104 Los Angeles Madera

1629421 15781 241502 142066 2028770 84132 15490 99622 37428 NIA NIA NIA NIA 0 NIA NIA 0 NIA

11597 NIA

49025 0

Marin Mariposa+

70008 114 5155 10890 86167 2758 588 3346 580 NIA NIA NIA NIA 0 NIA NIA 0 NIA

139 NIA

719 0

Mendocino Merced

16984 2264 917 9467 29632 1813 418 2231 315 NIA NIA NIA NIA 0 NIA NIA 0 NIA

112 NIA

427 0

Modoc 1653 197 27 846 2723 374 254 628 10 17 27 Mono 10535 3935 14470 218 218 0 Monterey 69695 2013 5358 5284 82350 4382 699 S081 757 264 1021 Napa 21888 1142 2036 1620 26686 1705 445 2150 254 276 530 Nevada 33098 1778 836 16358 52070 1105 292 1397 205 195 400 Orange 599171 7901 27505 18232 652809 24851 1719 26570 11583 923 12506 Placer 59661 1875 7252 18963 87751 2789 1293 4082 550 549 1099 Plumas 0 0 0 Riverside 339917 23754 4376 141568 509615 17946 9849 27795 In 6 In 7 0 Sacramento 283212 5383 19250 18693 326538 11433 2261 13694 3566 2058 5624 San Benito 6924 287 357 773 8341 480 43 523 130 58 188 San Bernardino 0 0 0 San Diego 569910 11093 43860 45709 670572 19849 3776 23625 6621 3131 9752 San Francisco 111974 0 35488 6376 153838 13355 In 4 13355 2690 In 4 2690 San Joaquin 99036 2010 11986 7188 120220 6334 1114 7448 1826 828 l654 San Luis Obispo 55136 6568 9156 22851 93711 6000 1232 7232 846 280 1126 San Mateo 176558 763 5527 6811 189659 6618 3340 9958 3094 3346 6440 Santa Barbara 81321 3179 7059 4993 96552 4321 482 4803 1106 367 1473 Santa Clara 359382 5682 14055 7505 386624 66329 1359 67688 6826 181 7007 Santa Cruz 52709 1078 4139 12095 70021 2956 421 3377 561 123 684 Shasta+ 37897 5495 2360 12965 58717 3333 1264 4597 323 281 604 Sierra 1237 34 60 880 2211 100 25 125 12 4 16 Siskiyou 29577 942 827 In 1 31346 2668 In 6 2668 746 In 9 746 Solano+ 88196 785 3047 6278 98306 2625 911 3536 807 600 1407 Sonoma 92412 2669 5673 11752 112506 4841 In 6 4841 2086 In 9 2086 Stanislaus 89770 4243 5485 4417 103915 5003 1232 6235 1580 In 7 1580 Sutter 14828 671 1805 1947 19251 848 161 1009 526 132 658 Tehama 4920 1906 533 1501 middot8860 761 245 1006 260 76 336 Trinity Tulare

4115 1290 523 4621 10549 370 43 413 14 81377 4043 4402 NIA 89822 5039 In 6 5039 984

4 In 9

18 984

Tuolumne+ 18533 2861 930 7934 30258 888 200 1088 43 40 83 Ventura 171111 2666 6600 12273 192650 5519 813 6332 2924 1302 4226 Yolo 29715 850 2200 1928 34693 1890 488 2378 712 312 1024 Yuba

Totals

9365 1550 2064 2033 15012 2075 445 2520 290

6323374 167930 544798 828785 7864887 370608 63353 433961 106841

320

35105

610

141946

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF RJRNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page7

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Miscellaneous secured

Rural Possessory Oil Gasamp Homes1tes Unrestricted Restricted lotat Interests Mineral Others Total

(12) (13) (14) (JS) (16) (17) (18) (19)

middotTOTALlt middotSECURED

~~~~gtgt middot

Alameda Alpine Amador

2827 1292 4119 4 4 NIA NIA NIA 0 NIA NIA NIA 0

2233 18061 725 21019 93 93

lq1bull0gtmiddot o 39243

Butte Calaveras

NIA NIA NIA 0 0 NIA NIA 0 4609 6321 1289 12219 NIA l131 1935 3066

0 lt~l~~j4

Colusa NIA NIA 712 712 0 217 NIA 217 middotmiddotmiddotlt9z~f

Contra Costa 820 2576 516 3912 0 1074 4827 S901 middot_291a~ Del Norte El Dorado Fresno+ Glenn

NIA 215 0 215 1 414 1203 1618 20048 246 452 20746 1428 17 19131 20576

NIA 12500 14352 26852 NIA 359 NIA 359 0 0

~~~ middotmiddot~~~~

Humboldt NIA 14119 525 14644 0 780 7359 8139 middot (58l5 Imperial Inyo

2605 5380 0 7985 13 26 5 44 NIA NIA NIA 0 NIA NIA NIA 0

6ZCi78bull ()

Kem 10192 26595 11393 48180 0 2777 31174 33951 369~79$ Kings Lake+ Lassen

3615 848 4708 9171 0 100 0 100 373 2180 342 2895 0 29 123 152 NIA NIA 1293 1293 0 76 NIA 76

middotmiddot 3431~middot ()2~4

gt bull11u1rt Los Angeles Madera Marin Mariposa+ Mendocino Merced

NIA 33498 NIA 33498 10591 1604 18182 30377 NIA 41953 3889 45842 0 21 15 36 108 240 510 858 0 0 976 976 NIA NIA NIA 0 0 NIA NIA 0

7055 4446 9884 21385 0 0 1204 1204 NIA NIA 0 0 0 0 0 0

middotmiddot~=~~~middot

f IModoc 1282 2985 501 4768 0 0 19103 19103 middotmiddotmiddotmiddotmiddotmiddotmiddotybull7J49 Mono Monterey Napa Nevada Orange

0 0 0 29 29 2199 4145 3167 9511 2 293 4053 4348

10289 503 579 11371 0 0 3674 3674 NIA NIA 63 63 0 0 0 0

1141 2463 228 3832 1076 380 666 2122

)~~~~~ gt)4tf

o~~~tT Placer Plumas

0 231 961 1192 0 95 8111 8206 0 0

lOlJlOmiddotmiddotmiddotmiddotmiddotmiddotbullmiddotbullbullbullmiddotmiddotmiddotbullmiddotmiddotbullbull bullmiddotmiddot obullbull --middot

Riverside Sacramento San Benito

In 2amp3 7070 2475 9545 10781 3 0 10784 5557 1015 1512 8084 137 3226 10107 13470 1821 2241 2262 6324 0 11 0 11

Lgtiii~~~[~ilmiddotbull _~middot77~+ San Bernardino 0 0 San Diego San Francisco

8062 13158 1382 22602 4345 170 70973 75488 0 0 0 0 0 0 0 0

bull$()l~(J)1lt bullJ69Jl8lgt

San Joaquin San Luis Obispo

9683 4258 6701 20642 6 98 1474 1578 6477 1972 3358 11807 481 227 1714 2422 ltimiddot~r~~

San Mateo 798 855 720 2373 5 13 3201 3219 middotmiddot ltiu~ti4bull Santa Barbara Santa Clara Santa Cruz

205 4218 2150 6573 152 888 203 1243 3153 3153 NIA 0

2567 9388 837 12792 0 0 0 0

bullbull )1-0~~ middotbullltlt~7llt

middot 86814 bull Shasta+ 7423 910 2325 10658 16 96 8488 8600 ibullJM76 Sierra 239 239 483 961 166 290 158 614 bull)~~2)7 Siskiyou 5486 In 12 3966 9452 0 0 490 490 tbullbullmiddot44~7C)) Solano+ 4684 3610 2394 10688 0 248 7498 7746 J21~683bullbull Sonoma 27978 5525 2152 35655 0 162 0 162 bullbull 1~5~$fJ bullbull Stanislaus 4483 2926 6650 14059 0 0 0 0 J~MJ Sutter 1915 4318 0 6233 0 256 1766 2022 gt~gt~Jpltmiddot Tehama 16300 4192 4903 25395 0 76 0 76 n1s~~bullbullbull Trinity Tulare

762 In 4 861 1623 0 1117 1117 In 13 21570 In 13 21570 336 In 18 5745 6081 middotmiddotmiddotmiddotmiddotT1~~z~1bullbull

Tuolumne+ Ventura

246 2585 1035 3866 668 367 770 1805 500 4630 1571 6701 NIA 360 11424 11784

middotmiddotymiddotmiddotmiddotmiddotmiddotmiddot~~tregbullbull =bullbull12l~~3middot

Yolo Yuba

1595 1756 3341 6692 0 176 0 176 2690 2290 157 5137 0 444 87 531 -middotbullbull~~~

-middot - -middotmiddot --middotmiddot-middotmiddot-middotmiddotmiddot

Totals 176040 281058 111769 568867 30297 17625 245868 293790 9J~4$t THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY

NIA= Not Available or Not Applicable 0 =Zero bull =No Response to This Item bull 1992middot93 data no data provided for 1993middot94

+ County AssessorRecorder County AssessorRecorderClerk

Page 8

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

UNSECURED ROLL GRAND Unsecured TOTAL TOTAL

Personalty Possessory UNSECURED Aircraft Boats amp Fixtures Interests Other ROLL

(21) (22) (23) (24) (25) (26)

Alameda 1103 14971 23574 3958 In 23 43606 Alpine NIA NIA NIA NIA NIA 0 Amador 76 978 1172 178 2404 Butte 292 4767 4790 269 0 10118

JOCfLgt bullbullmiddotmiddotltbullROLLbullbulllt

bull-middotbullc21rmiddotmiddotmiddot 42216

middotmiddotmiddotmiddot _ ltmiddotbullmiddoto bullbull 41~647

lt10us Calaveras 57 1415 946 78 NIA 2496 Colusa 111 709 1050 68 197 2135 Contra Costa 607 28701 2180 201 31689

middot 43~S10middot gt ~064

middotmiddot ltus12 Del Norte 39 929 434 438 148 1988 El Dorado 374 6793 5774 214 91 13246 Fresno+ 707 6142 21172 1416 NIA 29437 Glenn 136 440 1243 1819 Humboldt 187 1827 3469 921 1076 7480 733tSmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotrmiddotmiddotmiddotmiddotmiddotmiddotmiddot~~ Imperial 200 1385 2872 585 771 5813 68491 Inyo 87 520 1437 NIA 1 2045 bull2~045 Kem 922 3237 17062 623 3873 25717 bull 395~St2 Kings 124 1770 2187 231 0 4312 Lake+ 130 6761 1372 145 191 8599

38~625 lt 11~094 Lassen 40 1026 NIA 309 NA 1375 Los Angeles 3752 48892 In 25 33 280719 333396 Madera 73 1060 2423 180 695 4431 Marin 192 5736 10709 995 167 17799 Mariposa+ 49 441 955 327 NIA 1772 Mendocino 186 1914 5850 470 0 8420 Merced 245 1771 4358 404 1126 7904

middot middot middot 1~4i

i~[bullModoc 42 262 277 268 76 925 middot 28~114 Mono 29 169 423 621 ltmiddotmiddotmiddot 1~38 Monterey 375 5352 13603 1622 In 23 20952 123~63 Napa 319 1646 3630 258 0 S853 lt50~264

Nevada 260 2299 5005 409 0 7973 61~903 Orange 888 25225 109863 1786 2980 140742 middotbullJD8~581 Placer 406 5660 7064 242 420 13792 114jl22 Plumas 57 1413 914 2384 Riverside 1712 3904 27670 ) In 23 33286 Sacramento 739 17506 44303 1735 870 65153

middot~~i= )132~563

San Benito 215 491 1404 65 In 23 2175 San Bernardino 0

l7S62 0

San Diego 2227 19747 63744 0 5 85723 887~71 San Francisco 0 2423 44998 2847 In 23 50268 San Joaquin 388 10233 12015 483 140 23259 c~~~ San Luis Obispo 474 12014 13162 0 0 25650 San Mateo 465 11136 23680 2791 In 23 38072 (_ t bull~~~~ Santa Barbara 604 5739 436 2099 2042 10920 bull1111564 Santa Clara 1250 12815 49815 1468 NIA 65348 bull529820 Santa Cruz 294 2764 8544 1191 0 12793 99667 Shasta+ 294 7308 5147 1552 0 14301 Sierra 6 185 230 1410 12 1843 Siskiyou 118 1604 1761 1436 200 5119 Solano+ 188 4330 6694 647 195 12054 Sonoma 819 5535 12280 1023 529 20186

ltrM77 -middot S770 s

Stanislaus 304 5343 18010 439 0 24096 ))49885 Sutter 121 2641 2121 9 118 5010 Tehama 88 1295 936 117 281 2717 Trinity 297 297

bullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot bullbull bullbullbullmiddot 34~183 ygt -middot~=~~~ Tulare 554 7745 9023 661 136 18119 middotbull bullbullmiddotbullmiddotbullbullbull l4l~61S Tuolumne+ 221 l774 1539 390 0 3924 ltbull bullgtbullbull 41~024 Ventura 976 17029 23411 NIA In 23 41416 bullbullbullbullbullbull263~10middot Yolo 187 1333 4993 151 349 7013 Yuba 108 2180 993 146 187 3614

Totals 24417 341285 630114 39987 297796 1333599

)~1~916middot 17~424

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero middot=No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page9

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEG

REAL PROPERTY DATA (See Table 0 for WorkloadStaff Comparisons)

New Construction Transfers JUriSdlctions lotaJ New Construction

Siilile Issuing Building Assessments Discovered Family Total Building Pennits Resulting Without

Transfers Transfers Pennits Received From Pennits Pennits (1) ~2) (4) (5) ~2 (6)

Alameda NIA NIA 18 13653 10008 NIA Alpine NIA NIA 1 104 NIA NIA Amador 1138 7 l497 Butte NIA NIA NIA NIA NIA NIA Calaveras 724 1635 2 1475 739 NIA Colusa 437middot 1030 3 1532 970 206 Contra Costa 19373 19905 15 22521 14107 0 Del Norte 1450 1933 2 956 717 22 El Dorado 6703 16350 3 5073 3126 45 Fresno+ 10752 18524 16 14447 9215 NIA Glenn 733 3 765 Humboldt NIA 3630 8 3736 1691 NIA Imperial 1826 4935 6 3290 3130 100 Inyo NIA 848 2 NIA 345 NIA Kem 10506 9 16123 13633 Kings 1773 2682 NIA NIA 2310 NIA Lake+ NIA 3847 3 26676 NIA NIA Lassen In 2 960 2 1008 528 30 Los Angeles 181713 366222 86 265256 63515 NIA Madera NIA 7840 5 2735 NIA NIA Marin 1144 1335 12 8247 3957 Mariposa+ NIA 1534 NIA 1132 NIA

63 NIA

Mendocino 2000 3400 4 3000 2100 200 Merced In 2 5586 7 NIA 5245 In 5 Modoc 333 1035 2 331 226 52 Mono 2556 1243 Monterey NIA 7175 13 NIA 1851 NIA Napa NIA 3454 5 1674 NIA 50 Nevada 3510 3749 2 3925 2438 100 Orange 48731 53550 32 34502 27922 23 Placer 6131 8276 7 10497 2933 0 Plumas 3404 2 Riverside NIA 60714 25 11523 18395 NIA Sacramento 20857 26779 middot7 23254 17515 250 San Benito NIA 1321 3 815 634 400 San Bernardino San Diego 33258 65759 19 16824 18582 San Francisco 4846 9270 1 21943 NIA NIA San Joaquin 9756 11061 8 14023 4562 2128 San Luis Obispo 4867 8112 8 11235 NIA 107 San Mateo NIA 11726 21 22285 3186 0 Santa Barbara 2300 3700 8 7316 6712 1000 Santa Clara 24760 29200 17 20112 9784 NIA Santa Cruz NIA 4180 5 5211 1543 11 Shasta+ NIA 6314 4 5480 3793 88 Sierra 130 555 1 247 141 21 Siskiyou 966 6446 6 1541 1001 50 Solano+ 8057 8944 8 3910 1597 Sonoma 10 15000 Stanislaus 8039 19002 10 10195 6079 1500 Sutter NIA 2352 3 3208 1354 12 Tehama 2800 4 2640 1850 105 Trinity 228 315 1 520 630 Tulare NIA 9074 9 NIA NIA

290 NIA

Tuolumne+ 1000 1818 2 1776 1369 100 Ventura 13085 13989 11 25683 7897 NIA Yolo 2220 2561 5 5419 3500 50 Yuba NIA 1549 5 2116 1261 27

Totals 420969 865313 478 677674 282091 7030

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 10

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE G(CONTINUED)

REAL PROPERTY DATA (See Table 0 for WorkloadStatT Comparisons)

Miscellaneous Proposition 8 Uruts

tmprovea tmprovea Affected by New Single Multi Misfortune Property Subdivision RoU Family Family Commercial Industrial Rural Others Total Calamity Splits Lots Corrections

Alameda

(7) (8) 92 (10) 11) (12) 13) (142 15) 16)

S981 44S 201 107 32 343 7109 3S 303 2416

(17)

Alpine 4 19 Amador 290 483 893 Butte NIA NIA NIA NIA NIA NIA 8498 NIA NIA NIA NIA Calaveras 42S 33 35 9 201 1786 2489 9 439 77 781 Colusa NIA NIA NIA NIA NIA NIA 314 5 52 97 252 Contra Costa 19Sl8 200 600 so 100 20468 s 412 223S 13827 Del Norte 37 0 1 0 0 11 49 15 332 25 357 El Dorado 18659 0 267 214 374 Fresno+ 3223 202 303 208 1077 2880 7893 NIA 4888 3219 6225 Glenn 800 Humboldt 113 10 19 7 165 18 332 11 312 172 2100 Imperial 56 18 8 2 40 380 504 4 438 897 822 Inyo NIA NIA NIA NIA NIA NIA 865 4 15 35 263 Kem 1222 0 0 0 0 0 1222 2251 3282 7148 Kings Lake+

NIA NIA NIA NIA NIA NIA 12S 5 640 470 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA

477 NIA

Lassen NIA NIA NIA NIA NIA NIA 0 NIA 46 24 NIA Los Angeles 25667 5500 2750 1982 35899 51496 18788 NIA 140088 Madera 9 0 4 1 39 0 53 NIA 1792 588 6409 Marin NIA NIA NIA NIA NIA NIA 12000 58 626 187 684 Mariposa+ 20 20 5 339 87 100 Mendocino 111 0 12 2 20 0 l4S Sl 700 200 1440 Merced 3100 so so In 9 800 0 4000 23 348 805 4900 Modoc NIA NIA NIA NIA NIA NIA 197 31 78 0 3S6 Mono NIA NIA NIA NIA NIA NIA 1427 Monterey NIA NIA NIA NIA NIA NIA 13123 NIA 251 1192 4882 Napa 1071 NIA NIA NIA NIA NIA 1071 l2S 118 2497 Nevada l32S 27 42 13 354 1761 140 302 251 1541 Orange NIA NIA NIA NIA NIA NIA 204820 744 915 2213 5243 Placer 4179 995 S3 89 0 6869 12185 12 2627 1254 5097 Plumas 312 312 15 84 87 432 Riverside 45630 NIA 656 NIA 93 13575 59954 NIA 10005 NIA 24621 Sacramento 67624 491 368 215 S3 1495 70246 122 5430 3688 22770 San Benito NIA NIA NIA NIA NIA NIA 1680 10 98 564 570 San Bernardino San Diego 42975 3670 2502 1483 761 38656 90047 65 11481 13257 32324 San Francisco 23678 3440 96 27 0 l356 28597 319 268 1022 9434 San Joaquin In 8 3380S In 10 271 1023 0 35099 18 739 2059 7604 San Luis Obispo 4700 150 125 15 100 7366 12456 63 1822 708 9929 San Mateo 23769 87 25 22 563 30 24496 224 171 517 2304 Santa Barbara 12300 219 200 100 12819 16 878 1346 2911 Santa Clara 79256 600 1591 1046 60 146 82699 134 813 3388 12505 Santa Cruz 3473 13 572 846 Shasta+ NIA NIA NIA NIA NIA NIA 198 754 1449 NIA NIA Sierra 79 0 0 2 0 0 81 7 19 0 162 Siskiyou 3252 30 187 94 780 Solano+ 16580 132 160 16872 221 1636 24602 Sonoma 2500 Stanislaus 17361 253 263 81 142 2997 21097 0 1644 1521 NIA Sutter 66 59 22 6 181 5 339 24 163 493 248 Tehama 51 8 6 0 25 90 308 223 618 Trinity Tulare

16 23 NA NIA NIA NIA NIA NIA NIA NIA NIA NIA 5400

Tuolwnne+ 150 3 10 0 5 0 168 6 92 68 382 Ventura NIA NIA NIA NIA NIA NIA NIA 3S83 2360 2179 14764 Yolo 3183 26 38 42 26 0 3315 220 112 1548 Yuba

Totals

NIA NIA NIA NIA NIA NIA 329 24 90 403

403771 50423 10140 3798 5506 80249 826147 58080 76710 53948

790

382300

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DAT A ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 11

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

TABLE E LOCAL ROLL VALUE AND STATISTICS

This table provides the total value of the secured and unsecured rolls It also lists the total number of units (assessments that result in a single tax bill) on the secured roll the unsecured roll and the supplemental roll

The statewide total roll value increased steadily until 1992-93 as illustrated below The 1993-94 indicated total roll value dropped as did the number of roll units However we did not receive information from San Bernardino County for this table for middot 1993-94 We estimate that with San Bernardino County the roll values would have increased by I percent and the roll units would have increased by 3 percent

Local Roll Value

8shyen -en

I

-Ng en-Year

This table 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

Notes These figures are furnished by the counties in some cases they do not agree with the totals indicated in Table F

TABLE F DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

This table provides data on the distribution of the secured and unsecured rolls by property types 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 five categories aircraft boats personalty and fixtures unsecured possessory interests and other unsecured

v

Distribution of Local Roll

1 13 0 Secured Residential 3

II Secured Rural 4

O Secured Commercial 5 Iii Secured Miscellaneous

bull Secured Industrial

mn Unsecured

These data may be used in analyzing the workload of an assessors office and comparing it to like counties The data also may be used to show the work distribution (eg ratio of residential to commercial units ratio ofsecured units to business property assessments)

Notes Column 27 Grand Total Local Roll is the sum ofColumn 20 (Total Secured Roll) and Column 26 (Total Unsecured Roll) These figures are furnished by the counties in some cases the totals do not agree with Table E

TABLEG REALPROPERTYDATA

For purposes of this report we divided the workload of an assessors office by real property and business property Table G provides data on the real property workload The business property workload is contained in Table H Another workload item that affects both real and business property is assessment appeals and that information is contained in Tables I and J The data contained in this table and the relevant appeals data in Tables I and J comprise the real property workload of an assessors office In Tables 0 and P we analyzed both the real property and the business property workload by the staffing levels indicated in Table B

Included in the real property workload are transfers new construction Proposition 8 reductions (properties where the current market value has fallen below the factored base year value) misfortunecalamity property splits new subdivision lots and roll corrections Please note that these data do not represent the entire real property workload of an assessors office In addition some data that we did requested were not available in certain counties The categories that are new for the 1993shy94 report are Proposition 8 Units Affected by MisfortuneCalamity and Roll Corrections

V1

Statewide the total number of transfers (Column 2) and number of new assessments from new construction (Columns -5 and 6) indicates a decrease from 1992-93 by 4 However the 1993-94 totals do not include data from San Bernardino County We estimate that the total number oftransfers and new construction statewide increased by 2 as opposed to the indicated 4 decrease This followed a sharp 25 decrease for 1992-93 in the total number of transfers and number of new assessments from new construction The chart below illustrates the trend in transfers and new construction in the last ten years These figures provide one indicator that Californias real estate activity continued to be weak in 1993-94 However from the continuing decline in Californias real estate values we have sunnised that this has resulted in an increase in the Proposition 8 workload In addition during the 1993-94 fiscal year California experienced two Governor-declared disasters which affected six counties - Thus any decreases in workload from transfers and new construction as compared to 1991 and earlier was offset by increases in workload from Proposition 8 and disaster relief

Total Number of Transfers and New Construction

Year

Notes Columns 7 through 13 list the number of units which have had their values reduced to the current market value Column 14 lists the number of units that have been affected by a misfortune or calamity and have had their taxable values reduced under Revenue and Taxation Code Sections 170 or 5l(c)

TABLE H BUSINESS PROPERTY DATA (INCLUDING AGRICULTURAL BUSINESSES)

This table provides data used to determine the business property workload of an assessors office Items affecting the business property workload include boats aircraft direct billing assessments property statement assessments field appraisals and mandatory audits In addition to the number of total mandatory audits for 1993-94 we collected data on the number of mandatory audits completed and the number ofmandatory audits waived

vu

Statewide the total number ofbusiness property assessments (column 7) decreased 19 from 1992shy93 (Adjusted for San Bernardino County we estimate a growth of 17) In addition the number of total mandatory audits decreased 136 from 1992-93 These figures also indicate that Californias economy continued to be sluggish during 199394 The chart below illustrates the decline in the number ofbusiness property assessments since 1987-88

Trend in Business Assessments

Year

Another workload item appeals ofbusiness property assessments is contained in Column 5 ofTables I and J The data contained in this table and the relevant appeals data in Tables I and J comprise the business property workload of an assessors office In Tables 0 and P we analyzed the business property workload by the auditor staffing levels contained in Table B

Notes Column 1 includes only boats that are assessed boats with a value of under $400 that are not assessed are excluded Column 2 omits exempt historical aircraft In Column 4 a field appraisal is defined as an appraisal that was done at the place ofbusiness and was not assessed by either a property statement or direct billing Column 7 is the sum ofColunms 1 through 6 Vessel Property Statements (Column 8) are mailed out on boats that are valued over $30000 Column 10 provides the number of mandatory audits completed during the 1993-94 fiscal year

TABLES I amp J DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPE

These tables indicate the number of appeals filed among various property types The total number of appeals filed is sorted by residential commercial industrial rural business property and other appeals filed Please note that the number 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 types is new for this year the total appeals filed can be compared to previous years

As depicted by the chart below the total number of appeals filed stayed relatively the same between 1987-88 and 1990-91 with a slight increase in 1990-91 In 1991-92 and 1992-93 the total number of

Vl1l

appeals filed increased noticeably However in 1993-94 the total number of appeals filed increased dramatically by 51 percent over 1992-93

cu ll cu

g E = z

200000 180000 160000140000 12000010000080000 60000

Total Number of Appeals Filed

40000 20000

0 Ugt U) co ~ co Ogt -

co ah co Ogt -

co Cljgt ~ ~ co Ogt ~ co co Ogt Ogt m Ogt - - ~

Ogt-Year

The data contained in Tables B G H I and J were analyzed in Tables 0 and P to provide workload indicators ofthe assessors workloads

Notes Table I indicates the number of appeals filed for the 1993-94 fiscal year (filing period July 2 to September 15 1993) Table J indicates the number ofappeals outstanding as ofJuly 1 1993-appeals that were filed for previous fiscal years but had not yet been heard

TABLES K amp L ASSESSMENT APPEAL ACTIVITY

These tables provide data on what action was taken on assessment appeals during the 1993-94 fiscal year Table K indicates the assessment appeal activity that occurred during the 1993-94 fiscal year on appeals that were filed for the 1993-94 fiscal year Table L indicates the assessment appeal activity that occurred during the 1993-94 fiscal year on the appeals that were filed for previous fiscal years and carried over to 1993-94 The number of appeals resolved is separated into seven categories appeals withdrawn no show (taxpayers 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 1993-94 fiscal year but also the workload that is carried over to the next fiscal year As this format is new for 1993-94 we have no comparisons to make from previous fiscal years

Notes Total number of appeals filed (Column 1) is taken from data in Column 7 of Tables I and J Column 9 is the sum ofColumns 2 through 8 Column 10 is Column 9 subtracted from Column 1

IX

TABLE M DOLLAR VALUE OF APPEALED PROPERTY

This table provides data on the fiscal impact of assessment appeal decisions on the 601 roll and the supplemental roll As this format is new for 1993-94 we have no comparisons to make from previous fiscal years

Statewide decisions made during 1993-94 reduced the regular county rolls for various years by $17772372010 and the supplemental rolls for various years by $199711789 In total the counties lost approximately $180 million in tax dollars

Notes Columns 1 and 4 contain the roll values of all appealed properties prior to appeal Columns 2 and 5 contain the roll values ofthe appealed properties after the appeal decision The net adjustment to each roll is indicated in columns 3 and 6 PLEASE NOTE THAT TIIlS MAY BE THE LAST YEAR THAT WE WILL COLLECT AND REPORT nns DATA

TABLE N NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

This table provides data on the number of boards or hearing officers for each county which hear property tax appeals To handle the increase in property tax appeals for 1993-94 the most notable changes occurred in the County of Los Angeles and the City and County of San Francisco Los Angeles County increased the number ofassessment appeals boards from 3 to 5 (the maximum allowed under current law) and hearing officers from 10 to 21 San Francisco City and County added a second assessment appeals board and five hearing officers

Notes Column I indicates if thecounty board of supetvisors sits as the county board ofequalization column 2 lists the number ofassessment appeals boards~ and column 3 lists the number hearing officers appointed by and separate from the assessment appeals board

TABLE 0 WORKLOAD INDICATORS

This table provides some workload indicators of an assessors office The workload data from Tables G H I and J when used in conjunction with the data on staffing levels in Table B provide various indicators ofthe efficiency of the assessors office However please note that the data we requested in our questionnaire may not represent the entire workload of an assessors office In addition 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 offurnished data only

Notes Column 1 number of real property units worked is the sum of the total transfers (Table G column 2) new assessments resulting from pennits (Table G column 5) construction discovered without permits (Table G column 6) total Proposition 8 (Table G column 13) units affected by misfortune or calamity (Table G column 14) property splits (Table G column 15) new subdivision lots (Table G column 16) roll corrections (Table G column 17) and assessment appeals (Tables I

x

and J column 7 minus column 5) Column 2 the number of appraisers is the sum of real property appraisers from Budgeted Permanent Positions (Table B Column 2) and Budgeted Temporary Positions (Table D Column 1) The number of units worked (column 1) divided by number of appraisers (column 2) equals the number ofunits worked per appraiser (column 3)

Column 4 the number ofunsecured units worked is the sum of the total business property assessments (Table H column 7) the mandatory audits complete (Table H column IO) and the number ofbusiness property appeals filed (Tables I and J column 5) Column 5 the number of appraisers is the sum of auditor-appraisers from Budgeted Permanent Positions (Table B Column 3) and Budgeted Temporary Positions (Table D Column 2) Column 6 the number of unsecured units worked per auditorshyappraiser is column 4 divided by column 5 the number ofauditor- appraisers

Column 7 is the number of property splits (Table G column 15) divided by the number of drafting personnel (Table B column 4) Column 8 is the number ofnew subdivision lots (Table G column 16) divided by the number ofdrafting personnel (Table B column 4)

TABLEP DISTRIBUTION OF WORKLOAD INDICATORS

In this table the workload indicatorsmiddot provided by Table 0 are sorted in descending order by the number of upits worked Please note that the data we requested in our questionnaire does not represent the entire workload ofan assessors office

The statewide average number of units worked per appraiser is 186772 Fifteen counties out of 58 are above the statewide average The statewide average number of unsecured units worked per auditor-appraiser is 293136 Thirty-two counties are above the unsecured statewide average However please note that not all counties reported in identical units we will further define the data requested to avoid this in the future In addition 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

Notes Please see the Table 0 Notes above for a description ofunit worked

X1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Cost of Other Income Salaries Services services

and From Other Other Gross to Other Map Net Wages Depts Costs Budget Depts Sales Other Budget

Alameda

(1) (2) (3) (4) (5) (6) (7) (8)

$8002636 $899469 $309244 $9211349 $359 $71424 $3273103 $5866463 Alpine 88165 0 16966 105131 0 NIA NIA 105131 Amador 433730 5677 28050 467457 0 0 0 467457 Butte 1541969 0 379060 1921029 0 0 0 1921029 Calaveras Colusa

645122 185361 29083 859566 0 945 0 442117 0 46275 488392 NIA NIA NIA

858621 488392

Contra Costa 6692131 587536 323099 7602766 30033 44285 551272 6977176 Del Norte 373619 0 33707 407326 0 0 0 407326 El Dorado 1988712 251391 160701 2400804 450 0 106469 2293885 Fresno+ 5281193 394704 344225 6020122 116047 30000 1593950 4280125 Glenn 357773 0 74128 431901 0 0 2500 429401 Humboldt 1036197 60850 168584 1265631 NIA 19569 264635 981427 Imperial 751525 0 286026 1037551 0 7715 12744 1017092 Inyo 574662 0 61213 635875 0 1523 2523 631829 Kem 5343694 1189484 321391 6854569 3261 19883 1014292 5817133 Kings 778821 190276 3050 972147 0 4000 480756 487391 Lake+ Lassen

843425 14228 25870 883523 5380 8972 111530 257303 NIA 90425 347728 NIA 5100 NA

757641 342628

Los Angeles Madera

71414000 17409000 2818000 91641000 581000 122000 4878000 886434 NIA 49780 936214 NIA 6910 1500

86060~000 927804

Marin 3380647 40180 125447 3546274 NIA 15000 672474 2858800 Mariposa+ 428329 0 28100 456429 0 6000 0 450429 Mendocino 858540 0 50390 908930 0 50500 0 858430 Merced 1491723 278918 1780 1772421 In 7 21307 1751114 Modoc 263198 0 15850 279048 14000 In 7 6624 258424 Mono 333900 0 105800 439700 0 1124 0 438576 Monterey 2220043 534163 148745 2902951 0 In 7 4000 2898951 Napa 883761 47000 40672 971433 0 6000 142019 823414 Nevada 1299743 201044 84497 l585284 0 3022 10449 l571813 Orange 12322969 1928993 3351641 17603603 NIA 79375 1558504 15965724 Placer 2845037 55795 287094 3187926 776074 19957 2391895

Plumas 390911 0 24800 415711 0 0 26529 389182 Riverside 7850125 1647995 385197 9883317 575 4996253 4886489 Sacramento 7919132 202503 1254839 9376474 0 35892 3647263 5693319 San Benito 405459 0 30860 436319 0 3500 168600 264219 San Bernardino 6853076 657112 414992 7925180 0 113400 1459500 6352280 San Diego 12189142 502559 12691701 NIA 55600 5111321 7524780 San Francisco 4182676 256495 l621266 6060437 0 0 20430 6040007 San Joaquin 3753123 80791 446535 4280449 9037 16887 30612 4223913 San Luis Obispo 2783845 0 303007 3086852 0 8250 11750 3066852 San Mateo 6125081 1077080 5568 7207729 0 12518 21493 71_73718 Santa Barbara 3046015 258569 375509 3680093 0 14131 793036 2872926 Santa Clara 13282049 199864 866095 14348008 0 15000 211000 14122008 Santa Cruz 1500622 424464 1925086 51605 1873481 Shasta+ 1913341 153200 90832 2157373 25643 13423 412503 1705804 Sierra 244845 0 14245 259090 0 3500 0 255590 Siskiyou Solano+

836746 40875 69346 946967 0 6023 0 1704755 402729 157984 2265468 182320 25662 3501

940944 2053985

Sonoma 3455405 406249 512392 4374046 0 43947 68570 4261529 Stanislaus Sutter

2655463 409816 97865 3163144 33505 557454 614654 129896 78404 822954 850 NIA 25108

2572185 796996

Tehama 481714 177432 659146 0 In 7 5657 653489 Trinity 325398 18240 18023 361661 175 2223 359263 Tulare 2181143 440986 220236 2842365 0 4000 99812 2738553 Tuolumne+ 649974 0 69317 719291 0 2680 9658 706953 Ventura 5456600 l315600 0 6772200 0 16000 2353400 4402800 Yolo 1031339 21311 77282 l129932 15364 523344 591224 Yuba

Totals

572992 41170 614162 4000 112306 31523 466333

$226466 7 43 $31993380 $18089112 $276549235 $1748629 $1057733 $35368530 $238374343

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A (CONTINUED)

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Exemption Data Processing Costs oo Program Provided

1991-92 1992-93 Change 1993-94 Change Costs by Other Services Gross Gross from Gross from Included County Implemented

Budget Budget 1991-92 Budget 1992-93 in Budget Depts Internally (9) (10) (11) (12) (13) (14) (15) (16)

Alameda $9619703 $9606324 0 $9211319 -4 $401473 $606471 Alpinebull 95804 105131 10 NIA Amador Butte Calaveras

518177 481798 -7 467457 -3 2070399 2210345 7 1921029 middot13 NIA NIA NIA

747186 840009 12 859566 2 NIA NIA Colusa 462310 518594 12 488392 -6 NIA NIA Contra Costa Del Norte

8040475 7924125 -1 7602766 -4 300578 562429 $329160 383249 362562 middot5 407326 12 NIA NIA NIA

El Dorado 2597082 2575313 -1 2400804 -7 59313 251391 Fresno+ 5925225 6196012 5 6020122 -3 192468 394704 75000 Glenn 491746 434554 -12 431901 -1 oo Humboldt 1315479 1253327 -5 1265631 I oo NIA 60850 NIA Imperial Inyo

952311 1043027 10 1037551 -1 oo 601018 607394 l oo 635875 5 NIA NIA NIA

Kem 6358167 6750150 6 6854569 2 51083 Kings Lake-r

1001076 1069396 7 972147 -9 147513 42763 942674 912024 -3 883523 -3 NIA NIA NIA

Lassen 414928 412201 -1 347728 -16 NIA NIA NIA Los Angeles Madera Marin Mariposa+

97832000 102497000 5 91641000 -11 2350196 5856000 936214 NIA NIA NIA

3642145 3856848 6 3546274 -8 NIA NIA NIA 429392 429392 0 456429 6 NIA NA NIA

Mendocino 991021 929293 -6 908930 -2 0 0 0 Merced Modoc

1930281 1809541 -6 1772421 -2 NIA 173508 NIA 244207 266322 9 279048 5 NIA NIA NIA

Mono 459437 428500 -7 439700 3 NIA NIA 8450 Monterey 2596790 2911474 12 2902951 0 NIA 523876 3125 Napa Nevada

1049866 997550 -5 971433 -3 20000 47000 0 1652783 1705097 3 1585284 -7 NIA NIA NIA

Orange 17224157 16790408 -3 17603603 5 449550 1904781 1021673 Placer Plumas

3138402 3253385 4 3187926 -2 138289 0 0 (j 467205 467205 0 415711 -11 0 0

Riverside 9994242 9994242 0 9883317 -1 NIA 1103793 NIA Sacramento San Benito San Bernardino

10073585 9742577 -3 9376474 -4 294231 198004 445154 519999 484206 -7 436319 -10 NIA NIA NIA

9105237 8723762 -4 7925180 -9 NIA 456517 131482 San Diego 13658809 13326996 -2 12691701 -5 237730 869375 San Francisco 6069497 6438527 6 6060437 -6 0 217898 0 San Joaquin San Luis Obispo

4295303 4514579 5 4280449 -5 NA 80791 NIA 3348564 3245942 -3 3086852 -5 36147 346924 NIA

San Mateo 8099812 7542660 -7 7207729 -4 190787 577898 Santa Barbara 3398846 3401971 0 3680093 8 0 190964 192191 Santa Dara 14954687 14837917 -1 14348008 -3 646169 199864 849266 Santa Cruz 2270994 2160688 -5 1925086 -11 254072 Shasta+ 2032899 1923424 -5 2157373 12 NIA 66085 0 Sierra 259305 266348 3 259090 -3 3000 0 0 Siskiyou 975400 1085556 11 946967 -13 40875 0 Solano+ 2226325 2226325 0 2265468 2 NIA 274804 Sonoma 4071393 4419001 9 4374046 -1 406249 175000 Stanislaus 3815828 3795457 -1 3163144 -17 326500 Sutter 838211 940458 12 822954 -12 103227 0 Tehama 744336 731814 -2 659146 -10 0 0 0 Trinity Tulare

359946 361661 0 2503000 2377292 -5 2842365 20 NIA 329289 NIA

Tuolwtme+ 751368 763890 2 719291 -6 0 0 0 Ventura 6420400 6123200 -5 6772200 11 0 736400 Yolo Yuba

Totals

1199534 1212371 1 1129932 -7 26711 2940 568075 614162 8 614162 0 NIA NIA NIA

$286 750290 $290899327 1 $276082413 -5 $5397725 $15840313 $4743943

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page2

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETED PERMANENT POSITIONS (In Person Years)

oo Oo

Certified Alfjdegen Change Assessor Reil usiriess Cadastral Other 1993-94 1992-93 From 1991-92

Change From

amp Other Property Property Drafts- TechnicaV All Total Total 1992-93 Total 1991-92

Alameda

Managers Appraisers Appraisers persons Professional Clerical Staff Staff to 93-94 Staff (1) (2) (3) (4) (6) Q) (82 (9) (10) ~

to 92-93 (11)

IO 53 27 7 12 67 176 183 -4 18641 -2 Alpine 1 0 0 0 1 0 2 2 0 2 0 Amador 2 3 1 05 0 35 10 105 -5 105 0 Butte 2 14 1 3 0 18 38 49 -22 49 0 Calaveras 3 5 05 2 0 5 15S 16 -3 17 -6 Colusa 1 3 1 1 4 0 10 10 0 11 -9 Contra Costa 7 52 12 5 4 46 126 128 -2 138 -7 Del Norte 3 2 1 05 05 2 9 8 13 9 -11 El Dorado 3 17 2 3 1 21 47 54 -13 54 0 Fresno+ 4 42 14 8 5 57 130 130 0 130 0 Glenn 1 5 5 11 11 0 12 -8 Hwnboldt 3 10 3 1 4 10 31 33 -6 33 0 Imperial 2 8 3 2 0 8 23 23 0 23 0 Inyo 2 3 1 1 0 5 12 12 0 12 0 Kem 6 38 14 5 2 34 99 103 -4 115 -10 Kings 2 7 2 l 0 7 19 20 -5 21 -5 Lake+ 2 8 2 1 2 6 21 224 -6 244 -8 Lassen 2 3 0 1 1 05 7S 10 -25 10 0 Los Angeles 53 357 139 47 155 744 1495 1682 0 1700 0 Madera 3 14 2 3 IO 32 28 14 25 12 Marin 3 26 4 2 12 1 48 795 -40 83 -4 Mariposa+ 1 4 1 1 0 4 11 11 0 11 0 Mendocino 3 8 2 1 1 6 21 2117 -1 25S -17 Merced 5 10 4 1 2 11 33 35 -6 40 -13 Modoc 2 2 1 1 0 2 8 8 0 8 0 Mono 1 7 1 1 0 3 13 13 0 13 0 Monterey 4 18 7 2 2 17 so 51 -2 52 -2 Napa 3 7 3 2 0 75 22S 23 -2 24 -4 Nevada 3 95 l 3 1 125 30 36 -17 36 0 Orange 7 75 56 16 15 168 337 337 0 337 0 Placer 5 21 4 4 8 23 65 65 0 65 0 Plumas 1 0 1 1 1 3 7 10 -30 11 -9dego Riverside 11 62 10 16 23 42 164 183 -10 183 0 Sacramento 7 61 20 6 3 50 147 156 -6 158 -1 San Benito 1 4 1 0 0 4 10 11 -9dego 13S -19 San Bernardino 10 53 10 6 36 50 165 189 -13 195 -3 San Diego 11 69 30 26 365 1065 279 304 -8 302 1 San Francisco 7 29 25 1 0 35 97 110 -12 116 -5 San Joaquin 11 21 7 s 11 23 78 81 -4 88 -8 San Luis Obispo 3 265 4 2 12S 19 67 735 -9dego 765 -4 San Mateo 4 42 15 3 4 38 106 113 -6 118 -4 Santa Barbara 7 23 5 3 5 18 61 60 2 62 -3 Santa Clara 11 76 44 8 11 100 250 253 -1 268 -6 Santa Cnaz 6 11 3 22 3 118 37 383 -3 413 -7 Shasta+ 3 15 5 32 2 12 402 402 0 412 -2 Sierra 1 18 0 02 0 17 47 503 -7 57 -12 Siskiyou 3 6 1 3 0 8 21 22 -5 24 -8 Solano+ 4 14 5 4 5 13 45 44 2 40 10 Sonoma 4 22 7 6 2 25 66 71 -7 74 -4 Stanislaus 3 27 6 2 1 16 55 65 -15 67 -3 Sutter 2 s 3 1 0 95 205 205 0 18 14 Tehama 3 4 1 1 0 9 18 20 -10 21 -5 Trinity 1 3 1 1 0 3 9 9 0 9 0 Tulare 2 23 7 3 8 10 53 54 -2 60 -10 Tuolumne+ 3 5 1 1 0 4 14 16 -13 16 0 Ventura 6 40 11 14 7 35 113 129 -12 139 -7 Yolo 3 6 2 1 0 12 24 26 -8 27 -4 Yuba

Totals

3 4 2 1 0 55 155 155 0 155 0

2800 14848 5365 2466 403S 19680 49194 53336 -8 54665 -2

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page3

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEC

BUDGETED POSITIONS LEFT PERMANENTLY UNFILLED

Business Assessors Real Property Other amp Other Property Auditor- Drafting TechnicaV

Managers Appraisers Appraisers Mapping Professional Clerical Total (1) (2) (3) (4) (5) (6) (8)

Alameda 0 0 0 0 0 2 2 Alpine 0 Amador 0 Butte 2 21 3 3 0 20 49 Calaveras 0 Colusa 0 1 0 0 0 0 1 Contra Costa 0 0 0 0 0 0 0 Del Norte 0 0 0 0 0 0 0 El Dorado 0 Fresno+ 0 0 0 0 0 0 0 Glenn 0 Humboldt 0 Imperial 0 Inyo 0 Kem 0 0 0 0 0 0 0 Kings 0 0 0 0 0 0 0 Lake+ 0 Lassen 0 0 0 0 0 0 0 Los Angeles 0 16 6 4 26 0 52 Madera 0 Marin 0 0 0 0 0 0 0 Mariposa+ 0 Mendocino 0 I 0 0 0 05 15 Merced 0 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 0 Napa 0 Nevada 0 Orange 0 0 6 3 11 21 Placer 0 0 0 0 3 4 Plumas 0 Riverside 0 13 7 11 11 26 68 Sacramento 0 5 2 I 0 2 10 San Benito 0 0 0 0 0 0 0 San Bernardino 0 San Diego 0 4 0 1 5 12 22 San Francisco 0 0 0 0 0 0 0 San Joaquin 0 0 0 0 1 0 1 San Luis Obispo I 0 0 0 0 2 3 San Mateo 0 Santa Barbara 0 Santa Clara 0 0 0 0 0 0 0 Santa Cnaz 1 2 1 0 0 0 4 Shasta+ 0 Sierra 0 0 0 0 0 1 Siskiyou 0 Solano+ 0 Sonoma 1 0 0 0 0 0 1 Stanislaus 0 3 2 0 1 I 7 Sutter 0 0 0 0 0 0 0 Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 1 Yolo 0 Yuba

Totals

0 0 0 0 0 0 0

6 66 27 23 46 805 2485

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page4

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETEDTElIPORARYPOSITIONS (In Penon Yean)

Business Property Other

Real Property Auditor- Drafting Technical Appraisen Appraisen Mapping Professional Clerical Total

1~ (22 (3) (42 (S) (6)

Alameda 0 0 0 0 077 077 Alpine 0 Amador 0 Butte 0 Calaveras 0 Colusa 0 0 0 0 0 0 Contra Costa 03 0 0 0 22 25 Del Norte 0 0 0 0 0 0 El Dorado 0 017 0 0 0 017 Fresno+ 0 0 0 0 5 5 Glenn 0 Humboldt 0 0 0 0 07 07 Imperial 0 0 0 0 007 0o7 Inyo 0 0 0 0 l 1 Kem 0 0 0 0 0 0 Kings 0 0 0 0 0 0 Lake+ 0 Lassen 0 Los Angeles 0 0 0 0 6 6 Madera 0 Marin NIA NIA NIA NIA NIA NIA Mariposa+ 0 Mendocino 05 0 0 0 0 05 Merced 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 Napa 0 Nevada 05 0 0 0 05 1 Orange 0 Placer 0 0 0 0 0 0 Plwnas 0 0 0 0 0 0 Riverside 0 0 0 0 44 44 Sacramento 0 0 0 0 03 03 San Benito 0 0 0 0 0 0 San Bernardino 0 San Diego 0 0 0 0 0 0 San Francisco 0 1 0 0 1 2 San Joaquin 0 0 0 11 26 37 San Luis Obispo 0 0 0 0 0 0 San Mateo 0 0 0 0 232 232 Santa Barbara 0 05 0 0 0 05 Santa Clara 0 0 0 0 125 125 Santa Cruz 0 Shasta+ 0 Sierra 0 0 0 0 0 0 Siskiyou 0 0 0 0 029 029 Solano+ 0 Sonoma 0 0 0 0 0 0 Stanislaus 0 0 0 0 05 05 Sutter 0 1 0 0 0 I Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 0 Yolo 0 Yuba 0 0 0 0 0 0

Totals 13 267 0 11 4015 4522

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 5

TABLE E

LOCAL ROLL VALUE AND STATISTICS

Supplemental Secured Roll Unsecured Roll Assessments

Full Value Full Value Roh in OOOs in OOOs Units

(1) (2) (7)

Alameda Alpine

69876702 $6279672 $76156374 175509

NIA NIA

Amador Butte

1694934 69279 1764213 7522402 425362 7947764

2040 NIA

Calaveras Colusa

2225898 44544 2270442 1191592 81146 1272738

2994 NIA

Contra Costa 60742957 2929323 63672280 31562 Del Norte 756106 42047 798153 1201 El Dorado 8739237 262588 9001825 8731 Fresno+ 24803899 1784201 26588100 36538 Glenn 1151858 61216 1213074 Humboldt 4554148 400446 4954594 5217 Imperial 4502710 638597 5141307 4681 Inyo 2216274 39899 2256173 1168 Kem 28598638 1752763 30351401 32546 Kings Lake+

3294572 145102 3439674 2724586 354841 3079427

5006 NIA

middotLassen 997648 116719 1114367 1738 Los Angeles 448017 057 29620587 477637644 NIA Madera 4152974 168117 4321091 6000 Marin Mariposa+

19793909 829352 20623261 ) 762656 88198 850854 lt

8621 1260

Mendocino 3907813 174878 4082691 4800 Merced 6950585 377894 7328479 NIA Modoc 456736 19776 476512 972 Mono 1514187 242902 1757089 Monterey 17744155 937788 18681943 123263 Napa 8442696 390162 8832858 NIA Nevada 5733915 187550 5921465 3919 Orange 171621293 12592016 184213309 138331 Placer 14245098 513741 14758839 16942 Plumas 1359550 54J75 1413725 1962 Riverside 71072213 2662051 73734264 88802 Sacramento 50029637 3248248 53277 885 42363 San Benito 2118700 86500 2205200 bull 1068 San Bernardino San Diego San Francisco

137231657 7165497 144397 l 54 52328232 5405549 57733781 lt 74026

9618 San Joaquin 20535238 1450121 21985359 13144 San lAais Obispo 12871435 470309 13341744 9018 San Mateo Santa Barbara

48314918 7163069 55477987 22737184 1773792 24510976 lt

11787 10895

Santa Clara 98560237 12043747 110603984 9421 Santa Cruz 13310232 621184 13931416 Shasta+ 6506812 472481 6979293 8497 Sierra 244716 39788 284504 ) 554 Siskiyou 1731219 174001 1905220 2071 Solano+ 17181898 751058 17932956 8506 Sonoma 26052000 l133000 27185000 middotmiddotbull Stanislaus 16242919 823489 17066408 19937 Sutter 3184900 245470 3430370 bull 3941 Tehama 1843938 82240 1926178 3433 Trinity 584432 1473 Tulare Tuolumne+

10459728 511333 10971061 2812488 119953 2932441 lt

16378 2407

Ventura 40178829 2461980 42640809 NIA Yolo 6792150 486985 7279135 5048 Yuba

Totals

1701547 129430 1830977 2362

$1594339612 $111146156 $1706245709 784241

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

Page6

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEF

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Residential Industrial SmgJe Manushy MUiti- Commercial

Family factured Family Vacant Vacant Vacant Residence Homes Residence Land Total Improved Land Total Improved Land Total

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Alameda Alpinebull

302973 686 33446 12970 350075 15262 1624 16886 6382 NIA middot NIA NIA NIA 0 NIA NIA 0 NIA

1844 NIA

8226 0

Amador Butte

10548 753 267 5734 17302 591 160 751 44 NIA NIA NIA NIA 0 NIA NIA 0 NIA

34 NIA

78 0

Calaveras Colusa

12990 In 1 1874 9801 24665 628 337 965 36 NIA NIA NIA NIA 0 NIA NIA 0 NIA

63 NIA

99 0

Contra Costa 253053 middot l327 7477 13491 275348 7971 1090 9061 2204 797 3001 Del Norte 5104 2258 336 4753 12451 488 182 670 39 6 45 El Dorado 38789 2280 1951 13698 56718 1752 544 2296 278 339 617 Fresno+ 148979 5086 5632 18954 178651 9152 1664 10816 3902 1003 4905 Glenn 0 0 0 Humboldt 25232 3318 2653 8672 39875 2181 332 2513 350 314 664 Imperial Inyo

20232 2080 895 24650 47857 3874 2126 6000 437 NIA NIA NIA NIA 0 NIA NIA 0 NIA

355 NIA

792 0

Kem 135618 17862 6784 109812 270076 9154 3071 12225 2585 2778 5363 Kings 19072 800 775 2352 22999 1314 493 1807 236 In 7 236 Lake+ 17538 7829 358 31046 56771 1973 658 2631 32 14 46 Lassen 12000 784 In 1 2100 14884 560 170 730 61 43 104 Los Angeles Madera

1629421 15781 241502 142066 2028770 84132 15490 99622 37428 NIA NIA NIA NIA 0 NIA NIA 0 NIA

11597 NIA

49025 0

Marin Mariposa+

70008 114 5155 10890 86167 2758 588 3346 580 NIA NIA NIA NIA 0 NIA NIA 0 NIA

139 NIA

719 0

Mendocino Merced

16984 2264 917 9467 29632 1813 418 2231 315 NIA NIA NIA NIA 0 NIA NIA 0 NIA

112 NIA

427 0

Modoc 1653 197 27 846 2723 374 254 628 10 17 27 Mono 10535 3935 14470 218 218 0 Monterey 69695 2013 5358 5284 82350 4382 699 S081 757 264 1021 Napa 21888 1142 2036 1620 26686 1705 445 2150 254 276 530 Nevada 33098 1778 836 16358 52070 1105 292 1397 205 195 400 Orange 599171 7901 27505 18232 652809 24851 1719 26570 11583 923 12506 Placer 59661 1875 7252 18963 87751 2789 1293 4082 550 549 1099 Plumas 0 0 0 Riverside 339917 23754 4376 141568 509615 17946 9849 27795 In 6 In 7 0 Sacramento 283212 5383 19250 18693 326538 11433 2261 13694 3566 2058 5624 San Benito 6924 287 357 773 8341 480 43 523 130 58 188 San Bernardino 0 0 0 San Diego 569910 11093 43860 45709 670572 19849 3776 23625 6621 3131 9752 San Francisco 111974 0 35488 6376 153838 13355 In 4 13355 2690 In 4 2690 San Joaquin 99036 2010 11986 7188 120220 6334 1114 7448 1826 828 l654 San Luis Obispo 55136 6568 9156 22851 93711 6000 1232 7232 846 280 1126 San Mateo 176558 763 5527 6811 189659 6618 3340 9958 3094 3346 6440 Santa Barbara 81321 3179 7059 4993 96552 4321 482 4803 1106 367 1473 Santa Clara 359382 5682 14055 7505 386624 66329 1359 67688 6826 181 7007 Santa Cruz 52709 1078 4139 12095 70021 2956 421 3377 561 123 684 Shasta+ 37897 5495 2360 12965 58717 3333 1264 4597 323 281 604 Sierra 1237 34 60 880 2211 100 25 125 12 4 16 Siskiyou 29577 942 827 In 1 31346 2668 In 6 2668 746 In 9 746 Solano+ 88196 785 3047 6278 98306 2625 911 3536 807 600 1407 Sonoma 92412 2669 5673 11752 112506 4841 In 6 4841 2086 In 9 2086 Stanislaus 89770 4243 5485 4417 103915 5003 1232 6235 1580 In 7 1580 Sutter 14828 671 1805 1947 19251 848 161 1009 526 132 658 Tehama 4920 1906 533 1501 middot8860 761 245 1006 260 76 336 Trinity Tulare

4115 1290 523 4621 10549 370 43 413 14 81377 4043 4402 NIA 89822 5039 In 6 5039 984

4 In 9

18 984

Tuolumne+ 18533 2861 930 7934 30258 888 200 1088 43 40 83 Ventura 171111 2666 6600 12273 192650 5519 813 6332 2924 1302 4226 Yolo 29715 850 2200 1928 34693 1890 488 2378 712 312 1024 Yuba

Totals

9365 1550 2064 2033 15012 2075 445 2520 290

6323374 167930 544798 828785 7864887 370608 63353 433961 106841

320

35105

610

141946

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF RJRNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page7

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Miscellaneous secured

Rural Possessory Oil Gasamp Homes1tes Unrestricted Restricted lotat Interests Mineral Others Total

(12) (13) (14) (JS) (16) (17) (18) (19)

middotTOTALlt middotSECURED

~~~~gtgt middot

Alameda Alpine Amador

2827 1292 4119 4 4 NIA NIA NIA 0 NIA NIA NIA 0

2233 18061 725 21019 93 93

lq1bull0gtmiddot o 39243

Butte Calaveras

NIA NIA NIA 0 0 NIA NIA 0 4609 6321 1289 12219 NIA l131 1935 3066

0 lt~l~~j4

Colusa NIA NIA 712 712 0 217 NIA 217 middotmiddotmiddotlt9z~f

Contra Costa 820 2576 516 3912 0 1074 4827 S901 middot_291a~ Del Norte El Dorado Fresno+ Glenn

NIA 215 0 215 1 414 1203 1618 20048 246 452 20746 1428 17 19131 20576

NIA 12500 14352 26852 NIA 359 NIA 359 0 0

~~~ middotmiddot~~~~

Humboldt NIA 14119 525 14644 0 780 7359 8139 middot (58l5 Imperial Inyo

2605 5380 0 7985 13 26 5 44 NIA NIA NIA 0 NIA NIA NIA 0

6ZCi78bull ()

Kem 10192 26595 11393 48180 0 2777 31174 33951 369~79$ Kings Lake+ Lassen

3615 848 4708 9171 0 100 0 100 373 2180 342 2895 0 29 123 152 NIA NIA 1293 1293 0 76 NIA 76

middotmiddot 3431~middot ()2~4

gt bull11u1rt Los Angeles Madera Marin Mariposa+ Mendocino Merced

NIA 33498 NIA 33498 10591 1604 18182 30377 NIA 41953 3889 45842 0 21 15 36 108 240 510 858 0 0 976 976 NIA NIA NIA 0 0 NIA NIA 0

7055 4446 9884 21385 0 0 1204 1204 NIA NIA 0 0 0 0 0 0

middotmiddot~=~~~middot

f IModoc 1282 2985 501 4768 0 0 19103 19103 middotmiddotmiddotmiddotmiddotmiddotmiddotybull7J49 Mono Monterey Napa Nevada Orange

0 0 0 29 29 2199 4145 3167 9511 2 293 4053 4348

10289 503 579 11371 0 0 3674 3674 NIA NIA 63 63 0 0 0 0

1141 2463 228 3832 1076 380 666 2122

)~~~~~ gt)4tf

o~~~tT Placer Plumas

0 231 961 1192 0 95 8111 8206 0 0

lOlJlOmiddotmiddotmiddotmiddotmiddotmiddotbullmiddotbullbullbullmiddotmiddotmiddotbullmiddotmiddotbullbull bullmiddotmiddot obullbull --middot

Riverside Sacramento San Benito

In 2amp3 7070 2475 9545 10781 3 0 10784 5557 1015 1512 8084 137 3226 10107 13470 1821 2241 2262 6324 0 11 0 11

Lgtiii~~~[~ilmiddotbull _~middot77~+ San Bernardino 0 0 San Diego San Francisco

8062 13158 1382 22602 4345 170 70973 75488 0 0 0 0 0 0 0 0

bull$()l~(J)1lt bullJ69Jl8lgt

San Joaquin San Luis Obispo

9683 4258 6701 20642 6 98 1474 1578 6477 1972 3358 11807 481 227 1714 2422 ltimiddot~r~~

San Mateo 798 855 720 2373 5 13 3201 3219 middotmiddot ltiu~ti4bull Santa Barbara Santa Clara Santa Cruz

205 4218 2150 6573 152 888 203 1243 3153 3153 NIA 0

2567 9388 837 12792 0 0 0 0

bullbull )1-0~~ middotbullltlt~7llt

middot 86814 bull Shasta+ 7423 910 2325 10658 16 96 8488 8600 ibullJM76 Sierra 239 239 483 961 166 290 158 614 bull)~~2)7 Siskiyou 5486 In 12 3966 9452 0 0 490 490 tbullbullmiddot44~7C)) Solano+ 4684 3610 2394 10688 0 248 7498 7746 J21~683bullbull Sonoma 27978 5525 2152 35655 0 162 0 162 bullbull 1~5~$fJ bullbull Stanislaus 4483 2926 6650 14059 0 0 0 0 J~MJ Sutter 1915 4318 0 6233 0 256 1766 2022 gt~gt~Jpltmiddot Tehama 16300 4192 4903 25395 0 76 0 76 n1s~~bullbullbull Trinity Tulare

762 In 4 861 1623 0 1117 1117 In 13 21570 In 13 21570 336 In 18 5745 6081 middotmiddotmiddotmiddotmiddotT1~~z~1bullbull

Tuolumne+ Ventura

246 2585 1035 3866 668 367 770 1805 500 4630 1571 6701 NIA 360 11424 11784

middotmiddotymiddotmiddotmiddotmiddotmiddotmiddot~~tregbullbull =bullbull12l~~3middot

Yolo Yuba

1595 1756 3341 6692 0 176 0 176 2690 2290 157 5137 0 444 87 531 -middotbullbull~~~

-middot - -middotmiddot --middotmiddot-middotmiddot-middotmiddotmiddot

Totals 176040 281058 111769 568867 30297 17625 245868 293790 9J~4$t THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY

NIA= Not Available or Not Applicable 0 =Zero bull =No Response to This Item bull 1992middot93 data no data provided for 1993middot94

+ County AssessorRecorder County AssessorRecorderClerk

Page 8

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

UNSECURED ROLL GRAND Unsecured TOTAL TOTAL

Personalty Possessory UNSECURED Aircraft Boats amp Fixtures Interests Other ROLL

(21) (22) (23) (24) (25) (26)

Alameda 1103 14971 23574 3958 In 23 43606 Alpine NIA NIA NIA NIA NIA 0 Amador 76 978 1172 178 2404 Butte 292 4767 4790 269 0 10118

JOCfLgt bullbullmiddotmiddotltbullROLLbullbulllt

bull-middotbullc21rmiddotmiddotmiddot 42216

middotmiddotmiddotmiddot _ ltmiddotbullmiddoto bullbull 41~647

lt10us Calaveras 57 1415 946 78 NIA 2496 Colusa 111 709 1050 68 197 2135 Contra Costa 607 28701 2180 201 31689

middot 43~S10middot gt ~064

middotmiddot ltus12 Del Norte 39 929 434 438 148 1988 El Dorado 374 6793 5774 214 91 13246 Fresno+ 707 6142 21172 1416 NIA 29437 Glenn 136 440 1243 1819 Humboldt 187 1827 3469 921 1076 7480 733tSmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotrmiddotmiddotmiddotmiddotmiddotmiddotmiddot~~ Imperial 200 1385 2872 585 771 5813 68491 Inyo 87 520 1437 NIA 1 2045 bull2~045 Kem 922 3237 17062 623 3873 25717 bull 395~St2 Kings 124 1770 2187 231 0 4312 Lake+ 130 6761 1372 145 191 8599

38~625 lt 11~094 Lassen 40 1026 NIA 309 NA 1375 Los Angeles 3752 48892 In 25 33 280719 333396 Madera 73 1060 2423 180 695 4431 Marin 192 5736 10709 995 167 17799 Mariposa+ 49 441 955 327 NIA 1772 Mendocino 186 1914 5850 470 0 8420 Merced 245 1771 4358 404 1126 7904

middot middot middot 1~4i

i~[bullModoc 42 262 277 268 76 925 middot 28~114 Mono 29 169 423 621 ltmiddotmiddotmiddot 1~38 Monterey 375 5352 13603 1622 In 23 20952 123~63 Napa 319 1646 3630 258 0 S853 lt50~264

Nevada 260 2299 5005 409 0 7973 61~903 Orange 888 25225 109863 1786 2980 140742 middotbullJD8~581 Placer 406 5660 7064 242 420 13792 114jl22 Plumas 57 1413 914 2384 Riverside 1712 3904 27670 ) In 23 33286 Sacramento 739 17506 44303 1735 870 65153

middot~~i= )132~563

San Benito 215 491 1404 65 In 23 2175 San Bernardino 0

l7S62 0

San Diego 2227 19747 63744 0 5 85723 887~71 San Francisco 0 2423 44998 2847 In 23 50268 San Joaquin 388 10233 12015 483 140 23259 c~~~ San Luis Obispo 474 12014 13162 0 0 25650 San Mateo 465 11136 23680 2791 In 23 38072 (_ t bull~~~~ Santa Barbara 604 5739 436 2099 2042 10920 bull1111564 Santa Clara 1250 12815 49815 1468 NIA 65348 bull529820 Santa Cruz 294 2764 8544 1191 0 12793 99667 Shasta+ 294 7308 5147 1552 0 14301 Sierra 6 185 230 1410 12 1843 Siskiyou 118 1604 1761 1436 200 5119 Solano+ 188 4330 6694 647 195 12054 Sonoma 819 5535 12280 1023 529 20186

ltrM77 -middot S770 s

Stanislaus 304 5343 18010 439 0 24096 ))49885 Sutter 121 2641 2121 9 118 5010 Tehama 88 1295 936 117 281 2717 Trinity 297 297

bullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot bullbull bullbullbullmiddot 34~183 ygt -middot~=~~~ Tulare 554 7745 9023 661 136 18119 middotbull bullbullmiddotbullmiddotbullbullbull l4l~61S Tuolumne+ 221 l774 1539 390 0 3924 ltbull bullgtbullbull 41~024 Ventura 976 17029 23411 NIA In 23 41416 bullbullbullbullbullbull263~10middot Yolo 187 1333 4993 151 349 7013 Yuba 108 2180 993 146 187 3614

Totals 24417 341285 630114 39987 297796 1333599

)~1~916middot 17~424

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero middot=No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page9

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEG

REAL PROPERTY DATA (See Table 0 for WorkloadStaff Comparisons)

New Construction Transfers JUriSdlctions lotaJ New Construction

Siilile Issuing Building Assessments Discovered Family Total Building Pennits Resulting Without

Transfers Transfers Pennits Received From Pennits Pennits (1) ~2) (4) (5) ~2 (6)

Alameda NIA NIA 18 13653 10008 NIA Alpine NIA NIA 1 104 NIA NIA Amador 1138 7 l497 Butte NIA NIA NIA NIA NIA NIA Calaveras 724 1635 2 1475 739 NIA Colusa 437middot 1030 3 1532 970 206 Contra Costa 19373 19905 15 22521 14107 0 Del Norte 1450 1933 2 956 717 22 El Dorado 6703 16350 3 5073 3126 45 Fresno+ 10752 18524 16 14447 9215 NIA Glenn 733 3 765 Humboldt NIA 3630 8 3736 1691 NIA Imperial 1826 4935 6 3290 3130 100 Inyo NIA 848 2 NIA 345 NIA Kem 10506 9 16123 13633 Kings 1773 2682 NIA NIA 2310 NIA Lake+ NIA 3847 3 26676 NIA NIA Lassen In 2 960 2 1008 528 30 Los Angeles 181713 366222 86 265256 63515 NIA Madera NIA 7840 5 2735 NIA NIA Marin 1144 1335 12 8247 3957 Mariposa+ NIA 1534 NIA 1132 NIA

63 NIA

Mendocino 2000 3400 4 3000 2100 200 Merced In 2 5586 7 NIA 5245 In 5 Modoc 333 1035 2 331 226 52 Mono 2556 1243 Monterey NIA 7175 13 NIA 1851 NIA Napa NIA 3454 5 1674 NIA 50 Nevada 3510 3749 2 3925 2438 100 Orange 48731 53550 32 34502 27922 23 Placer 6131 8276 7 10497 2933 0 Plumas 3404 2 Riverside NIA 60714 25 11523 18395 NIA Sacramento 20857 26779 middot7 23254 17515 250 San Benito NIA 1321 3 815 634 400 San Bernardino San Diego 33258 65759 19 16824 18582 San Francisco 4846 9270 1 21943 NIA NIA San Joaquin 9756 11061 8 14023 4562 2128 San Luis Obispo 4867 8112 8 11235 NIA 107 San Mateo NIA 11726 21 22285 3186 0 Santa Barbara 2300 3700 8 7316 6712 1000 Santa Clara 24760 29200 17 20112 9784 NIA Santa Cruz NIA 4180 5 5211 1543 11 Shasta+ NIA 6314 4 5480 3793 88 Sierra 130 555 1 247 141 21 Siskiyou 966 6446 6 1541 1001 50 Solano+ 8057 8944 8 3910 1597 Sonoma 10 15000 Stanislaus 8039 19002 10 10195 6079 1500 Sutter NIA 2352 3 3208 1354 12 Tehama 2800 4 2640 1850 105 Trinity 228 315 1 520 630 Tulare NIA 9074 9 NIA NIA

290 NIA

Tuolumne+ 1000 1818 2 1776 1369 100 Ventura 13085 13989 11 25683 7897 NIA Yolo 2220 2561 5 5419 3500 50 Yuba NIA 1549 5 2116 1261 27

Totals 420969 865313 478 677674 282091 7030

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 10

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE G(CONTINUED)

REAL PROPERTY DATA (See Table 0 for WorkloadStatT Comparisons)

Miscellaneous Proposition 8 Uruts

tmprovea tmprovea Affected by New Single Multi Misfortune Property Subdivision RoU Family Family Commercial Industrial Rural Others Total Calamity Splits Lots Corrections

Alameda

(7) (8) 92 (10) 11) (12) 13) (142 15) 16)

S981 44S 201 107 32 343 7109 3S 303 2416

(17)

Alpine 4 19 Amador 290 483 893 Butte NIA NIA NIA NIA NIA NIA 8498 NIA NIA NIA NIA Calaveras 42S 33 35 9 201 1786 2489 9 439 77 781 Colusa NIA NIA NIA NIA NIA NIA 314 5 52 97 252 Contra Costa 19Sl8 200 600 so 100 20468 s 412 223S 13827 Del Norte 37 0 1 0 0 11 49 15 332 25 357 El Dorado 18659 0 267 214 374 Fresno+ 3223 202 303 208 1077 2880 7893 NIA 4888 3219 6225 Glenn 800 Humboldt 113 10 19 7 165 18 332 11 312 172 2100 Imperial 56 18 8 2 40 380 504 4 438 897 822 Inyo NIA NIA NIA NIA NIA NIA 865 4 15 35 263 Kem 1222 0 0 0 0 0 1222 2251 3282 7148 Kings Lake+

NIA NIA NIA NIA NIA NIA 12S 5 640 470 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA

477 NIA

Lassen NIA NIA NIA NIA NIA NIA 0 NIA 46 24 NIA Los Angeles 25667 5500 2750 1982 35899 51496 18788 NIA 140088 Madera 9 0 4 1 39 0 53 NIA 1792 588 6409 Marin NIA NIA NIA NIA NIA NIA 12000 58 626 187 684 Mariposa+ 20 20 5 339 87 100 Mendocino 111 0 12 2 20 0 l4S Sl 700 200 1440 Merced 3100 so so In 9 800 0 4000 23 348 805 4900 Modoc NIA NIA NIA NIA NIA NIA 197 31 78 0 3S6 Mono NIA NIA NIA NIA NIA NIA 1427 Monterey NIA NIA NIA NIA NIA NIA 13123 NIA 251 1192 4882 Napa 1071 NIA NIA NIA NIA NIA 1071 l2S 118 2497 Nevada l32S 27 42 13 354 1761 140 302 251 1541 Orange NIA NIA NIA NIA NIA NIA 204820 744 915 2213 5243 Placer 4179 995 S3 89 0 6869 12185 12 2627 1254 5097 Plumas 312 312 15 84 87 432 Riverside 45630 NIA 656 NIA 93 13575 59954 NIA 10005 NIA 24621 Sacramento 67624 491 368 215 S3 1495 70246 122 5430 3688 22770 San Benito NIA NIA NIA NIA NIA NIA 1680 10 98 564 570 San Bernardino San Diego 42975 3670 2502 1483 761 38656 90047 65 11481 13257 32324 San Francisco 23678 3440 96 27 0 l356 28597 319 268 1022 9434 San Joaquin In 8 3380S In 10 271 1023 0 35099 18 739 2059 7604 San Luis Obispo 4700 150 125 15 100 7366 12456 63 1822 708 9929 San Mateo 23769 87 25 22 563 30 24496 224 171 517 2304 Santa Barbara 12300 219 200 100 12819 16 878 1346 2911 Santa Clara 79256 600 1591 1046 60 146 82699 134 813 3388 12505 Santa Cruz 3473 13 572 846 Shasta+ NIA NIA NIA NIA NIA NIA 198 754 1449 NIA NIA Sierra 79 0 0 2 0 0 81 7 19 0 162 Siskiyou 3252 30 187 94 780 Solano+ 16580 132 160 16872 221 1636 24602 Sonoma 2500 Stanislaus 17361 253 263 81 142 2997 21097 0 1644 1521 NIA Sutter 66 59 22 6 181 5 339 24 163 493 248 Tehama 51 8 6 0 25 90 308 223 618 Trinity Tulare

16 23 NA NIA NIA NIA NIA NIA NIA NIA NIA NIA 5400

Tuolwnne+ 150 3 10 0 5 0 168 6 92 68 382 Ventura NIA NIA NIA NIA NIA NIA NIA 3S83 2360 2179 14764 Yolo 3183 26 38 42 26 0 3315 220 112 1548 Yuba

Totals

NIA NIA NIA NIA NIA NIA 329 24 90 403

403771 50423 10140 3798 5506 80249 826147 58080 76710 53948

790

382300

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DAT A ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 11

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

Distribution of Local Roll

1 13 0 Secured Residential 3

II Secured Rural 4

O Secured Commercial 5 Iii Secured Miscellaneous

bull Secured Industrial

mn Unsecured

These data may be used in analyzing the workload of an assessors office and comparing it to like counties The data also may be used to show the work distribution (eg ratio of residential to commercial units ratio ofsecured units to business property assessments)

Notes Column 27 Grand Total Local Roll is the sum ofColumn 20 (Total Secured Roll) and Column 26 (Total Unsecured Roll) These figures are furnished by the counties in some cases the totals do not agree with Table E

TABLEG REALPROPERTYDATA

For purposes of this report we divided the workload of an assessors office by real property and business property Table G provides data on the real property workload The business property workload is contained in Table H Another workload item that affects both real and business property is assessment appeals and that information is contained in Tables I and J The data contained in this table and the relevant appeals data in Tables I and J comprise the real property workload of an assessors office In Tables 0 and P we analyzed both the real property and the business property workload by the staffing levels indicated in Table B

Included in the real property workload are transfers new construction Proposition 8 reductions (properties where the current market value has fallen below the factored base year value) misfortunecalamity property splits new subdivision lots and roll corrections Please note that these data do not represent the entire real property workload of an assessors office In addition some data that we did requested were not available in certain counties The categories that are new for the 1993shy94 report are Proposition 8 Units Affected by MisfortuneCalamity and Roll Corrections

V1

Statewide the total number of transfers (Column 2) and number of new assessments from new construction (Columns -5 and 6) indicates a decrease from 1992-93 by 4 However the 1993-94 totals do not include data from San Bernardino County We estimate that the total number oftransfers and new construction statewide increased by 2 as opposed to the indicated 4 decrease This followed a sharp 25 decrease for 1992-93 in the total number of transfers and number of new assessments from new construction The chart below illustrates the trend in transfers and new construction in the last ten years These figures provide one indicator that Californias real estate activity continued to be weak in 1993-94 However from the continuing decline in Californias real estate values we have sunnised that this has resulted in an increase in the Proposition 8 workload In addition during the 1993-94 fiscal year California experienced two Governor-declared disasters which affected six counties - Thus any decreases in workload from transfers and new construction as compared to 1991 and earlier was offset by increases in workload from Proposition 8 and disaster relief

Total Number of Transfers and New Construction

Year

Notes Columns 7 through 13 list the number of units which have had their values reduced to the current market value Column 14 lists the number of units that have been affected by a misfortune or calamity and have had their taxable values reduced under Revenue and Taxation Code Sections 170 or 5l(c)

TABLE H BUSINESS PROPERTY DATA (INCLUDING AGRICULTURAL BUSINESSES)

This table provides data used to determine the business property workload of an assessors office Items affecting the business property workload include boats aircraft direct billing assessments property statement assessments field appraisals and mandatory audits In addition to the number of total mandatory audits for 1993-94 we collected data on the number of mandatory audits completed and the number ofmandatory audits waived

vu

Statewide the total number ofbusiness property assessments (column 7) decreased 19 from 1992shy93 (Adjusted for San Bernardino County we estimate a growth of 17) In addition the number of total mandatory audits decreased 136 from 1992-93 These figures also indicate that Californias economy continued to be sluggish during 199394 The chart below illustrates the decline in the number ofbusiness property assessments since 1987-88

Trend in Business Assessments

Year

Another workload item appeals ofbusiness property assessments is contained in Column 5 ofTables I and J The data contained in this table and the relevant appeals data in Tables I and J comprise the business property workload of an assessors office In Tables 0 and P we analyzed the business property workload by the auditor staffing levels contained in Table B

Notes Column 1 includes only boats that are assessed boats with a value of under $400 that are not assessed are excluded Column 2 omits exempt historical aircraft In Column 4 a field appraisal is defined as an appraisal that was done at the place ofbusiness and was not assessed by either a property statement or direct billing Column 7 is the sum ofColunms 1 through 6 Vessel Property Statements (Column 8) are mailed out on boats that are valued over $30000 Column 10 provides the number of mandatory audits completed during the 1993-94 fiscal year

TABLES I amp J DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPE

These tables indicate the number of appeals filed among various property types The total number of appeals filed is sorted by residential commercial industrial rural business property and other appeals filed Please note that the number 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 types is new for this year the total appeals filed can be compared to previous years

As depicted by the chart below the total number of appeals filed stayed relatively the same between 1987-88 and 1990-91 with a slight increase in 1990-91 In 1991-92 and 1992-93 the total number of

Vl1l

appeals filed increased noticeably However in 1993-94 the total number of appeals filed increased dramatically by 51 percent over 1992-93

cu ll cu

g E = z

200000 180000 160000140000 12000010000080000 60000

Total Number of Appeals Filed

40000 20000

0 Ugt U) co ~ co Ogt -

co ah co Ogt -

co Cljgt ~ ~ co Ogt ~ co co Ogt Ogt m Ogt - - ~

Ogt-Year

The data contained in Tables B G H I and J were analyzed in Tables 0 and P to provide workload indicators ofthe assessors workloads

Notes Table I indicates the number of appeals filed for the 1993-94 fiscal year (filing period July 2 to September 15 1993) Table J indicates the number ofappeals outstanding as ofJuly 1 1993-appeals that were filed for previous fiscal years but had not yet been heard

TABLES K amp L ASSESSMENT APPEAL ACTIVITY

These tables provide data on what action was taken on assessment appeals during the 1993-94 fiscal year Table K indicates the assessment appeal activity that occurred during the 1993-94 fiscal year on appeals that were filed for the 1993-94 fiscal year Table L indicates the assessment appeal activity that occurred during the 1993-94 fiscal year on the appeals that were filed for previous fiscal years and carried over to 1993-94 The number of appeals resolved is separated into seven categories appeals withdrawn no show (taxpayers 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 1993-94 fiscal year but also the workload that is carried over to the next fiscal year As this format is new for 1993-94 we have no comparisons to make from previous fiscal years

Notes Total number of appeals filed (Column 1) is taken from data in Column 7 of Tables I and J Column 9 is the sum ofColumns 2 through 8 Column 10 is Column 9 subtracted from Column 1

IX

TABLE M DOLLAR VALUE OF APPEALED PROPERTY

This table provides data on the fiscal impact of assessment appeal decisions on the 601 roll and the supplemental roll As this format is new for 1993-94 we have no comparisons to make from previous fiscal years

Statewide decisions made during 1993-94 reduced the regular county rolls for various years by $17772372010 and the supplemental rolls for various years by $199711789 In total the counties lost approximately $180 million in tax dollars

Notes Columns 1 and 4 contain the roll values of all appealed properties prior to appeal Columns 2 and 5 contain the roll values ofthe appealed properties after the appeal decision The net adjustment to each roll is indicated in columns 3 and 6 PLEASE NOTE THAT TIIlS MAY BE THE LAST YEAR THAT WE WILL COLLECT AND REPORT nns DATA

TABLE N NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

This table provides data on the number of boards or hearing officers for each county which hear property tax appeals To handle the increase in property tax appeals for 1993-94 the most notable changes occurred in the County of Los Angeles and the City and County of San Francisco Los Angeles County increased the number ofassessment appeals boards from 3 to 5 (the maximum allowed under current law) and hearing officers from 10 to 21 San Francisco City and County added a second assessment appeals board and five hearing officers

Notes Column I indicates if thecounty board of supetvisors sits as the county board ofequalization column 2 lists the number ofassessment appeals boards~ and column 3 lists the number hearing officers appointed by and separate from the assessment appeals board

TABLE 0 WORKLOAD INDICATORS

This table provides some workload indicators of an assessors office The workload data from Tables G H I and J when used in conjunction with the data on staffing levels in Table B provide various indicators ofthe efficiency of the assessors office However please note that the data we requested in our questionnaire may not represent the entire workload of an assessors office In addition 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 offurnished data only

Notes Column 1 number of real property units worked is the sum of the total transfers (Table G column 2) new assessments resulting from pennits (Table G column 5) construction discovered without permits (Table G column 6) total Proposition 8 (Table G column 13) units affected by misfortune or calamity (Table G column 14) property splits (Table G column 15) new subdivision lots (Table G column 16) roll corrections (Table G column 17) and assessment appeals (Tables I

x

and J column 7 minus column 5) Column 2 the number of appraisers is the sum of real property appraisers from Budgeted Permanent Positions (Table B Column 2) and Budgeted Temporary Positions (Table D Column 1) The number of units worked (column 1) divided by number of appraisers (column 2) equals the number ofunits worked per appraiser (column 3)

Column 4 the number ofunsecured units worked is the sum of the total business property assessments (Table H column 7) the mandatory audits complete (Table H column IO) and the number ofbusiness property appeals filed (Tables I and J column 5) Column 5 the number of appraisers is the sum of auditor-appraisers from Budgeted Permanent Positions (Table B Column 3) and Budgeted Temporary Positions (Table D Column 2) Column 6 the number of unsecured units worked per auditorshyappraiser is column 4 divided by column 5 the number ofauditor- appraisers

Column 7 is the number of property splits (Table G column 15) divided by the number of drafting personnel (Table B column 4) Column 8 is the number ofnew subdivision lots (Table G column 16) divided by the number ofdrafting personnel (Table B column 4)

TABLEP DISTRIBUTION OF WORKLOAD INDICATORS

In this table the workload indicatorsmiddot provided by Table 0 are sorted in descending order by the number of upits worked Please note that the data we requested in our questionnaire does not represent the entire workload ofan assessors office

The statewide average number of units worked per appraiser is 186772 Fifteen counties out of 58 are above the statewide average The statewide average number of unsecured units worked per auditor-appraiser is 293136 Thirty-two counties are above the unsecured statewide average However please note that not all counties reported in identical units we will further define the data requested to avoid this in the future In addition 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

Notes Please see the Table 0 Notes above for a description ofunit worked

X1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Cost of Other Income Salaries Services services

and From Other Other Gross to Other Map Net Wages Depts Costs Budget Depts Sales Other Budget

Alameda

(1) (2) (3) (4) (5) (6) (7) (8)

$8002636 $899469 $309244 $9211349 $359 $71424 $3273103 $5866463 Alpine 88165 0 16966 105131 0 NIA NIA 105131 Amador 433730 5677 28050 467457 0 0 0 467457 Butte 1541969 0 379060 1921029 0 0 0 1921029 Calaveras Colusa

645122 185361 29083 859566 0 945 0 442117 0 46275 488392 NIA NIA NIA

858621 488392

Contra Costa 6692131 587536 323099 7602766 30033 44285 551272 6977176 Del Norte 373619 0 33707 407326 0 0 0 407326 El Dorado 1988712 251391 160701 2400804 450 0 106469 2293885 Fresno+ 5281193 394704 344225 6020122 116047 30000 1593950 4280125 Glenn 357773 0 74128 431901 0 0 2500 429401 Humboldt 1036197 60850 168584 1265631 NIA 19569 264635 981427 Imperial 751525 0 286026 1037551 0 7715 12744 1017092 Inyo 574662 0 61213 635875 0 1523 2523 631829 Kem 5343694 1189484 321391 6854569 3261 19883 1014292 5817133 Kings 778821 190276 3050 972147 0 4000 480756 487391 Lake+ Lassen

843425 14228 25870 883523 5380 8972 111530 257303 NIA 90425 347728 NIA 5100 NA

757641 342628

Los Angeles Madera

71414000 17409000 2818000 91641000 581000 122000 4878000 886434 NIA 49780 936214 NIA 6910 1500

86060~000 927804

Marin 3380647 40180 125447 3546274 NIA 15000 672474 2858800 Mariposa+ 428329 0 28100 456429 0 6000 0 450429 Mendocino 858540 0 50390 908930 0 50500 0 858430 Merced 1491723 278918 1780 1772421 In 7 21307 1751114 Modoc 263198 0 15850 279048 14000 In 7 6624 258424 Mono 333900 0 105800 439700 0 1124 0 438576 Monterey 2220043 534163 148745 2902951 0 In 7 4000 2898951 Napa 883761 47000 40672 971433 0 6000 142019 823414 Nevada 1299743 201044 84497 l585284 0 3022 10449 l571813 Orange 12322969 1928993 3351641 17603603 NIA 79375 1558504 15965724 Placer 2845037 55795 287094 3187926 776074 19957 2391895

Plumas 390911 0 24800 415711 0 0 26529 389182 Riverside 7850125 1647995 385197 9883317 575 4996253 4886489 Sacramento 7919132 202503 1254839 9376474 0 35892 3647263 5693319 San Benito 405459 0 30860 436319 0 3500 168600 264219 San Bernardino 6853076 657112 414992 7925180 0 113400 1459500 6352280 San Diego 12189142 502559 12691701 NIA 55600 5111321 7524780 San Francisco 4182676 256495 l621266 6060437 0 0 20430 6040007 San Joaquin 3753123 80791 446535 4280449 9037 16887 30612 4223913 San Luis Obispo 2783845 0 303007 3086852 0 8250 11750 3066852 San Mateo 6125081 1077080 5568 7207729 0 12518 21493 71_73718 Santa Barbara 3046015 258569 375509 3680093 0 14131 793036 2872926 Santa Clara 13282049 199864 866095 14348008 0 15000 211000 14122008 Santa Cruz 1500622 424464 1925086 51605 1873481 Shasta+ 1913341 153200 90832 2157373 25643 13423 412503 1705804 Sierra 244845 0 14245 259090 0 3500 0 255590 Siskiyou Solano+

836746 40875 69346 946967 0 6023 0 1704755 402729 157984 2265468 182320 25662 3501

940944 2053985

Sonoma 3455405 406249 512392 4374046 0 43947 68570 4261529 Stanislaus Sutter

2655463 409816 97865 3163144 33505 557454 614654 129896 78404 822954 850 NIA 25108

2572185 796996

Tehama 481714 177432 659146 0 In 7 5657 653489 Trinity 325398 18240 18023 361661 175 2223 359263 Tulare 2181143 440986 220236 2842365 0 4000 99812 2738553 Tuolumne+ 649974 0 69317 719291 0 2680 9658 706953 Ventura 5456600 l315600 0 6772200 0 16000 2353400 4402800 Yolo 1031339 21311 77282 l129932 15364 523344 591224 Yuba

Totals

572992 41170 614162 4000 112306 31523 466333

$226466 7 43 $31993380 $18089112 $276549235 $1748629 $1057733 $35368530 $238374343

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A (CONTINUED)

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Exemption Data Processing Costs oo Program Provided

1991-92 1992-93 Change 1993-94 Change Costs by Other Services Gross Gross from Gross from Included County Implemented

Budget Budget 1991-92 Budget 1992-93 in Budget Depts Internally (9) (10) (11) (12) (13) (14) (15) (16)

Alameda $9619703 $9606324 0 $9211319 -4 $401473 $606471 Alpinebull 95804 105131 10 NIA Amador Butte Calaveras

518177 481798 -7 467457 -3 2070399 2210345 7 1921029 middot13 NIA NIA NIA

747186 840009 12 859566 2 NIA NIA Colusa 462310 518594 12 488392 -6 NIA NIA Contra Costa Del Norte

8040475 7924125 -1 7602766 -4 300578 562429 $329160 383249 362562 middot5 407326 12 NIA NIA NIA

El Dorado 2597082 2575313 -1 2400804 -7 59313 251391 Fresno+ 5925225 6196012 5 6020122 -3 192468 394704 75000 Glenn 491746 434554 -12 431901 -1 oo Humboldt 1315479 1253327 -5 1265631 I oo NIA 60850 NIA Imperial Inyo

952311 1043027 10 1037551 -1 oo 601018 607394 l oo 635875 5 NIA NIA NIA

Kem 6358167 6750150 6 6854569 2 51083 Kings Lake-r

1001076 1069396 7 972147 -9 147513 42763 942674 912024 -3 883523 -3 NIA NIA NIA

Lassen 414928 412201 -1 347728 -16 NIA NIA NIA Los Angeles Madera Marin Mariposa+

97832000 102497000 5 91641000 -11 2350196 5856000 936214 NIA NIA NIA

3642145 3856848 6 3546274 -8 NIA NIA NIA 429392 429392 0 456429 6 NIA NA NIA

Mendocino 991021 929293 -6 908930 -2 0 0 0 Merced Modoc

1930281 1809541 -6 1772421 -2 NIA 173508 NIA 244207 266322 9 279048 5 NIA NIA NIA

Mono 459437 428500 -7 439700 3 NIA NIA 8450 Monterey 2596790 2911474 12 2902951 0 NIA 523876 3125 Napa Nevada

1049866 997550 -5 971433 -3 20000 47000 0 1652783 1705097 3 1585284 -7 NIA NIA NIA

Orange 17224157 16790408 -3 17603603 5 449550 1904781 1021673 Placer Plumas

3138402 3253385 4 3187926 -2 138289 0 0 (j 467205 467205 0 415711 -11 0 0

Riverside 9994242 9994242 0 9883317 -1 NIA 1103793 NIA Sacramento San Benito San Bernardino

10073585 9742577 -3 9376474 -4 294231 198004 445154 519999 484206 -7 436319 -10 NIA NIA NIA

9105237 8723762 -4 7925180 -9 NIA 456517 131482 San Diego 13658809 13326996 -2 12691701 -5 237730 869375 San Francisco 6069497 6438527 6 6060437 -6 0 217898 0 San Joaquin San Luis Obispo

4295303 4514579 5 4280449 -5 NA 80791 NIA 3348564 3245942 -3 3086852 -5 36147 346924 NIA

San Mateo 8099812 7542660 -7 7207729 -4 190787 577898 Santa Barbara 3398846 3401971 0 3680093 8 0 190964 192191 Santa Dara 14954687 14837917 -1 14348008 -3 646169 199864 849266 Santa Cruz 2270994 2160688 -5 1925086 -11 254072 Shasta+ 2032899 1923424 -5 2157373 12 NIA 66085 0 Sierra 259305 266348 3 259090 -3 3000 0 0 Siskiyou 975400 1085556 11 946967 -13 40875 0 Solano+ 2226325 2226325 0 2265468 2 NIA 274804 Sonoma 4071393 4419001 9 4374046 -1 406249 175000 Stanislaus 3815828 3795457 -1 3163144 -17 326500 Sutter 838211 940458 12 822954 -12 103227 0 Tehama 744336 731814 -2 659146 -10 0 0 0 Trinity Tulare

359946 361661 0 2503000 2377292 -5 2842365 20 NIA 329289 NIA

Tuolwtme+ 751368 763890 2 719291 -6 0 0 0 Ventura 6420400 6123200 -5 6772200 11 0 736400 Yolo Yuba

Totals

1199534 1212371 1 1129932 -7 26711 2940 568075 614162 8 614162 0 NIA NIA NIA

$286 750290 $290899327 1 $276082413 -5 $5397725 $15840313 $4743943

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page2

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETED PERMANENT POSITIONS (In Person Years)

oo Oo

Certified Alfjdegen Change Assessor Reil usiriess Cadastral Other 1993-94 1992-93 From 1991-92

Change From

amp Other Property Property Drafts- TechnicaV All Total Total 1992-93 Total 1991-92

Alameda

Managers Appraisers Appraisers persons Professional Clerical Staff Staff to 93-94 Staff (1) (2) (3) (4) (6) Q) (82 (9) (10) ~

to 92-93 (11)

IO 53 27 7 12 67 176 183 -4 18641 -2 Alpine 1 0 0 0 1 0 2 2 0 2 0 Amador 2 3 1 05 0 35 10 105 -5 105 0 Butte 2 14 1 3 0 18 38 49 -22 49 0 Calaveras 3 5 05 2 0 5 15S 16 -3 17 -6 Colusa 1 3 1 1 4 0 10 10 0 11 -9 Contra Costa 7 52 12 5 4 46 126 128 -2 138 -7 Del Norte 3 2 1 05 05 2 9 8 13 9 -11 El Dorado 3 17 2 3 1 21 47 54 -13 54 0 Fresno+ 4 42 14 8 5 57 130 130 0 130 0 Glenn 1 5 5 11 11 0 12 -8 Hwnboldt 3 10 3 1 4 10 31 33 -6 33 0 Imperial 2 8 3 2 0 8 23 23 0 23 0 Inyo 2 3 1 1 0 5 12 12 0 12 0 Kem 6 38 14 5 2 34 99 103 -4 115 -10 Kings 2 7 2 l 0 7 19 20 -5 21 -5 Lake+ 2 8 2 1 2 6 21 224 -6 244 -8 Lassen 2 3 0 1 1 05 7S 10 -25 10 0 Los Angeles 53 357 139 47 155 744 1495 1682 0 1700 0 Madera 3 14 2 3 IO 32 28 14 25 12 Marin 3 26 4 2 12 1 48 795 -40 83 -4 Mariposa+ 1 4 1 1 0 4 11 11 0 11 0 Mendocino 3 8 2 1 1 6 21 2117 -1 25S -17 Merced 5 10 4 1 2 11 33 35 -6 40 -13 Modoc 2 2 1 1 0 2 8 8 0 8 0 Mono 1 7 1 1 0 3 13 13 0 13 0 Monterey 4 18 7 2 2 17 so 51 -2 52 -2 Napa 3 7 3 2 0 75 22S 23 -2 24 -4 Nevada 3 95 l 3 1 125 30 36 -17 36 0 Orange 7 75 56 16 15 168 337 337 0 337 0 Placer 5 21 4 4 8 23 65 65 0 65 0 Plumas 1 0 1 1 1 3 7 10 -30 11 -9dego Riverside 11 62 10 16 23 42 164 183 -10 183 0 Sacramento 7 61 20 6 3 50 147 156 -6 158 -1 San Benito 1 4 1 0 0 4 10 11 -9dego 13S -19 San Bernardino 10 53 10 6 36 50 165 189 -13 195 -3 San Diego 11 69 30 26 365 1065 279 304 -8 302 1 San Francisco 7 29 25 1 0 35 97 110 -12 116 -5 San Joaquin 11 21 7 s 11 23 78 81 -4 88 -8 San Luis Obispo 3 265 4 2 12S 19 67 735 -9dego 765 -4 San Mateo 4 42 15 3 4 38 106 113 -6 118 -4 Santa Barbara 7 23 5 3 5 18 61 60 2 62 -3 Santa Clara 11 76 44 8 11 100 250 253 -1 268 -6 Santa Cnaz 6 11 3 22 3 118 37 383 -3 413 -7 Shasta+ 3 15 5 32 2 12 402 402 0 412 -2 Sierra 1 18 0 02 0 17 47 503 -7 57 -12 Siskiyou 3 6 1 3 0 8 21 22 -5 24 -8 Solano+ 4 14 5 4 5 13 45 44 2 40 10 Sonoma 4 22 7 6 2 25 66 71 -7 74 -4 Stanislaus 3 27 6 2 1 16 55 65 -15 67 -3 Sutter 2 s 3 1 0 95 205 205 0 18 14 Tehama 3 4 1 1 0 9 18 20 -10 21 -5 Trinity 1 3 1 1 0 3 9 9 0 9 0 Tulare 2 23 7 3 8 10 53 54 -2 60 -10 Tuolumne+ 3 5 1 1 0 4 14 16 -13 16 0 Ventura 6 40 11 14 7 35 113 129 -12 139 -7 Yolo 3 6 2 1 0 12 24 26 -8 27 -4 Yuba

Totals

3 4 2 1 0 55 155 155 0 155 0

2800 14848 5365 2466 403S 19680 49194 53336 -8 54665 -2

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page3

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEC

BUDGETED POSITIONS LEFT PERMANENTLY UNFILLED

Business Assessors Real Property Other amp Other Property Auditor- Drafting TechnicaV

Managers Appraisers Appraisers Mapping Professional Clerical Total (1) (2) (3) (4) (5) (6) (8)

Alameda 0 0 0 0 0 2 2 Alpine 0 Amador 0 Butte 2 21 3 3 0 20 49 Calaveras 0 Colusa 0 1 0 0 0 0 1 Contra Costa 0 0 0 0 0 0 0 Del Norte 0 0 0 0 0 0 0 El Dorado 0 Fresno+ 0 0 0 0 0 0 0 Glenn 0 Humboldt 0 Imperial 0 Inyo 0 Kem 0 0 0 0 0 0 0 Kings 0 0 0 0 0 0 0 Lake+ 0 Lassen 0 0 0 0 0 0 0 Los Angeles 0 16 6 4 26 0 52 Madera 0 Marin 0 0 0 0 0 0 0 Mariposa+ 0 Mendocino 0 I 0 0 0 05 15 Merced 0 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 0 Napa 0 Nevada 0 Orange 0 0 6 3 11 21 Placer 0 0 0 0 3 4 Plumas 0 Riverside 0 13 7 11 11 26 68 Sacramento 0 5 2 I 0 2 10 San Benito 0 0 0 0 0 0 0 San Bernardino 0 San Diego 0 4 0 1 5 12 22 San Francisco 0 0 0 0 0 0 0 San Joaquin 0 0 0 0 1 0 1 San Luis Obispo I 0 0 0 0 2 3 San Mateo 0 Santa Barbara 0 Santa Clara 0 0 0 0 0 0 0 Santa Cnaz 1 2 1 0 0 0 4 Shasta+ 0 Sierra 0 0 0 0 0 1 Siskiyou 0 Solano+ 0 Sonoma 1 0 0 0 0 0 1 Stanislaus 0 3 2 0 1 I 7 Sutter 0 0 0 0 0 0 0 Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 1 Yolo 0 Yuba

Totals

0 0 0 0 0 0 0

6 66 27 23 46 805 2485

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page4

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETEDTElIPORARYPOSITIONS (In Penon Yean)

Business Property Other

Real Property Auditor- Drafting Technical Appraisen Appraisen Mapping Professional Clerical Total

1~ (22 (3) (42 (S) (6)

Alameda 0 0 0 0 077 077 Alpine 0 Amador 0 Butte 0 Calaveras 0 Colusa 0 0 0 0 0 0 Contra Costa 03 0 0 0 22 25 Del Norte 0 0 0 0 0 0 El Dorado 0 017 0 0 0 017 Fresno+ 0 0 0 0 5 5 Glenn 0 Humboldt 0 0 0 0 07 07 Imperial 0 0 0 0 007 0o7 Inyo 0 0 0 0 l 1 Kem 0 0 0 0 0 0 Kings 0 0 0 0 0 0 Lake+ 0 Lassen 0 Los Angeles 0 0 0 0 6 6 Madera 0 Marin NIA NIA NIA NIA NIA NIA Mariposa+ 0 Mendocino 05 0 0 0 0 05 Merced 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 Napa 0 Nevada 05 0 0 0 05 1 Orange 0 Placer 0 0 0 0 0 0 Plwnas 0 0 0 0 0 0 Riverside 0 0 0 0 44 44 Sacramento 0 0 0 0 03 03 San Benito 0 0 0 0 0 0 San Bernardino 0 San Diego 0 0 0 0 0 0 San Francisco 0 1 0 0 1 2 San Joaquin 0 0 0 11 26 37 San Luis Obispo 0 0 0 0 0 0 San Mateo 0 0 0 0 232 232 Santa Barbara 0 05 0 0 0 05 Santa Clara 0 0 0 0 125 125 Santa Cruz 0 Shasta+ 0 Sierra 0 0 0 0 0 0 Siskiyou 0 0 0 0 029 029 Solano+ 0 Sonoma 0 0 0 0 0 0 Stanislaus 0 0 0 0 05 05 Sutter 0 1 0 0 0 I Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 0 Yolo 0 Yuba 0 0 0 0 0 0

Totals 13 267 0 11 4015 4522

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 5

TABLE E

LOCAL ROLL VALUE AND STATISTICS

Supplemental Secured Roll Unsecured Roll Assessments

Full Value Full Value Roh in OOOs in OOOs Units

(1) (2) (7)

Alameda Alpine

69876702 $6279672 $76156374 175509

NIA NIA

Amador Butte

1694934 69279 1764213 7522402 425362 7947764

2040 NIA

Calaveras Colusa

2225898 44544 2270442 1191592 81146 1272738

2994 NIA

Contra Costa 60742957 2929323 63672280 31562 Del Norte 756106 42047 798153 1201 El Dorado 8739237 262588 9001825 8731 Fresno+ 24803899 1784201 26588100 36538 Glenn 1151858 61216 1213074 Humboldt 4554148 400446 4954594 5217 Imperial 4502710 638597 5141307 4681 Inyo 2216274 39899 2256173 1168 Kem 28598638 1752763 30351401 32546 Kings Lake+

3294572 145102 3439674 2724586 354841 3079427

5006 NIA

middotLassen 997648 116719 1114367 1738 Los Angeles 448017 057 29620587 477637644 NIA Madera 4152974 168117 4321091 6000 Marin Mariposa+

19793909 829352 20623261 ) 762656 88198 850854 lt

8621 1260

Mendocino 3907813 174878 4082691 4800 Merced 6950585 377894 7328479 NIA Modoc 456736 19776 476512 972 Mono 1514187 242902 1757089 Monterey 17744155 937788 18681943 123263 Napa 8442696 390162 8832858 NIA Nevada 5733915 187550 5921465 3919 Orange 171621293 12592016 184213309 138331 Placer 14245098 513741 14758839 16942 Plumas 1359550 54J75 1413725 1962 Riverside 71072213 2662051 73734264 88802 Sacramento 50029637 3248248 53277 885 42363 San Benito 2118700 86500 2205200 bull 1068 San Bernardino San Diego San Francisco

137231657 7165497 144397 l 54 52328232 5405549 57733781 lt 74026

9618 San Joaquin 20535238 1450121 21985359 13144 San lAais Obispo 12871435 470309 13341744 9018 San Mateo Santa Barbara

48314918 7163069 55477987 22737184 1773792 24510976 lt

11787 10895

Santa Clara 98560237 12043747 110603984 9421 Santa Cruz 13310232 621184 13931416 Shasta+ 6506812 472481 6979293 8497 Sierra 244716 39788 284504 ) 554 Siskiyou 1731219 174001 1905220 2071 Solano+ 17181898 751058 17932956 8506 Sonoma 26052000 l133000 27185000 middotmiddotbull Stanislaus 16242919 823489 17066408 19937 Sutter 3184900 245470 3430370 bull 3941 Tehama 1843938 82240 1926178 3433 Trinity 584432 1473 Tulare Tuolumne+

10459728 511333 10971061 2812488 119953 2932441 lt

16378 2407

Ventura 40178829 2461980 42640809 NIA Yolo 6792150 486985 7279135 5048 Yuba

Totals

1701547 129430 1830977 2362

$1594339612 $111146156 $1706245709 784241

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

Page6

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEF

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Residential Industrial SmgJe Manushy MUiti- Commercial

Family factured Family Vacant Vacant Vacant Residence Homes Residence Land Total Improved Land Total Improved Land Total

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Alameda Alpinebull

302973 686 33446 12970 350075 15262 1624 16886 6382 NIA middot NIA NIA NIA 0 NIA NIA 0 NIA

1844 NIA

8226 0

Amador Butte

10548 753 267 5734 17302 591 160 751 44 NIA NIA NIA NIA 0 NIA NIA 0 NIA

34 NIA

78 0

Calaveras Colusa

12990 In 1 1874 9801 24665 628 337 965 36 NIA NIA NIA NIA 0 NIA NIA 0 NIA

63 NIA

99 0

Contra Costa 253053 middot l327 7477 13491 275348 7971 1090 9061 2204 797 3001 Del Norte 5104 2258 336 4753 12451 488 182 670 39 6 45 El Dorado 38789 2280 1951 13698 56718 1752 544 2296 278 339 617 Fresno+ 148979 5086 5632 18954 178651 9152 1664 10816 3902 1003 4905 Glenn 0 0 0 Humboldt 25232 3318 2653 8672 39875 2181 332 2513 350 314 664 Imperial Inyo

20232 2080 895 24650 47857 3874 2126 6000 437 NIA NIA NIA NIA 0 NIA NIA 0 NIA

355 NIA

792 0

Kem 135618 17862 6784 109812 270076 9154 3071 12225 2585 2778 5363 Kings 19072 800 775 2352 22999 1314 493 1807 236 In 7 236 Lake+ 17538 7829 358 31046 56771 1973 658 2631 32 14 46 Lassen 12000 784 In 1 2100 14884 560 170 730 61 43 104 Los Angeles Madera

1629421 15781 241502 142066 2028770 84132 15490 99622 37428 NIA NIA NIA NIA 0 NIA NIA 0 NIA

11597 NIA

49025 0

Marin Mariposa+

70008 114 5155 10890 86167 2758 588 3346 580 NIA NIA NIA NIA 0 NIA NIA 0 NIA

139 NIA

719 0

Mendocino Merced

16984 2264 917 9467 29632 1813 418 2231 315 NIA NIA NIA NIA 0 NIA NIA 0 NIA

112 NIA

427 0

Modoc 1653 197 27 846 2723 374 254 628 10 17 27 Mono 10535 3935 14470 218 218 0 Monterey 69695 2013 5358 5284 82350 4382 699 S081 757 264 1021 Napa 21888 1142 2036 1620 26686 1705 445 2150 254 276 530 Nevada 33098 1778 836 16358 52070 1105 292 1397 205 195 400 Orange 599171 7901 27505 18232 652809 24851 1719 26570 11583 923 12506 Placer 59661 1875 7252 18963 87751 2789 1293 4082 550 549 1099 Plumas 0 0 0 Riverside 339917 23754 4376 141568 509615 17946 9849 27795 In 6 In 7 0 Sacramento 283212 5383 19250 18693 326538 11433 2261 13694 3566 2058 5624 San Benito 6924 287 357 773 8341 480 43 523 130 58 188 San Bernardino 0 0 0 San Diego 569910 11093 43860 45709 670572 19849 3776 23625 6621 3131 9752 San Francisco 111974 0 35488 6376 153838 13355 In 4 13355 2690 In 4 2690 San Joaquin 99036 2010 11986 7188 120220 6334 1114 7448 1826 828 l654 San Luis Obispo 55136 6568 9156 22851 93711 6000 1232 7232 846 280 1126 San Mateo 176558 763 5527 6811 189659 6618 3340 9958 3094 3346 6440 Santa Barbara 81321 3179 7059 4993 96552 4321 482 4803 1106 367 1473 Santa Clara 359382 5682 14055 7505 386624 66329 1359 67688 6826 181 7007 Santa Cruz 52709 1078 4139 12095 70021 2956 421 3377 561 123 684 Shasta+ 37897 5495 2360 12965 58717 3333 1264 4597 323 281 604 Sierra 1237 34 60 880 2211 100 25 125 12 4 16 Siskiyou 29577 942 827 In 1 31346 2668 In 6 2668 746 In 9 746 Solano+ 88196 785 3047 6278 98306 2625 911 3536 807 600 1407 Sonoma 92412 2669 5673 11752 112506 4841 In 6 4841 2086 In 9 2086 Stanislaus 89770 4243 5485 4417 103915 5003 1232 6235 1580 In 7 1580 Sutter 14828 671 1805 1947 19251 848 161 1009 526 132 658 Tehama 4920 1906 533 1501 middot8860 761 245 1006 260 76 336 Trinity Tulare

4115 1290 523 4621 10549 370 43 413 14 81377 4043 4402 NIA 89822 5039 In 6 5039 984

4 In 9

18 984

Tuolumne+ 18533 2861 930 7934 30258 888 200 1088 43 40 83 Ventura 171111 2666 6600 12273 192650 5519 813 6332 2924 1302 4226 Yolo 29715 850 2200 1928 34693 1890 488 2378 712 312 1024 Yuba

Totals

9365 1550 2064 2033 15012 2075 445 2520 290

6323374 167930 544798 828785 7864887 370608 63353 433961 106841

320

35105

610

141946

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF RJRNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page7

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Miscellaneous secured

Rural Possessory Oil Gasamp Homes1tes Unrestricted Restricted lotat Interests Mineral Others Total

(12) (13) (14) (JS) (16) (17) (18) (19)

middotTOTALlt middotSECURED

~~~~gtgt middot

Alameda Alpine Amador

2827 1292 4119 4 4 NIA NIA NIA 0 NIA NIA NIA 0

2233 18061 725 21019 93 93

lq1bull0gtmiddot o 39243

Butte Calaveras

NIA NIA NIA 0 0 NIA NIA 0 4609 6321 1289 12219 NIA l131 1935 3066

0 lt~l~~j4

Colusa NIA NIA 712 712 0 217 NIA 217 middotmiddotmiddotlt9z~f

Contra Costa 820 2576 516 3912 0 1074 4827 S901 middot_291a~ Del Norte El Dorado Fresno+ Glenn

NIA 215 0 215 1 414 1203 1618 20048 246 452 20746 1428 17 19131 20576

NIA 12500 14352 26852 NIA 359 NIA 359 0 0

~~~ middotmiddot~~~~

Humboldt NIA 14119 525 14644 0 780 7359 8139 middot (58l5 Imperial Inyo

2605 5380 0 7985 13 26 5 44 NIA NIA NIA 0 NIA NIA NIA 0

6ZCi78bull ()

Kem 10192 26595 11393 48180 0 2777 31174 33951 369~79$ Kings Lake+ Lassen

3615 848 4708 9171 0 100 0 100 373 2180 342 2895 0 29 123 152 NIA NIA 1293 1293 0 76 NIA 76

middotmiddot 3431~middot ()2~4

gt bull11u1rt Los Angeles Madera Marin Mariposa+ Mendocino Merced

NIA 33498 NIA 33498 10591 1604 18182 30377 NIA 41953 3889 45842 0 21 15 36 108 240 510 858 0 0 976 976 NIA NIA NIA 0 0 NIA NIA 0

7055 4446 9884 21385 0 0 1204 1204 NIA NIA 0 0 0 0 0 0

middotmiddot~=~~~middot

f IModoc 1282 2985 501 4768 0 0 19103 19103 middotmiddotmiddotmiddotmiddotmiddotmiddotybull7J49 Mono Monterey Napa Nevada Orange

0 0 0 29 29 2199 4145 3167 9511 2 293 4053 4348

10289 503 579 11371 0 0 3674 3674 NIA NIA 63 63 0 0 0 0

1141 2463 228 3832 1076 380 666 2122

)~~~~~ gt)4tf

o~~~tT Placer Plumas

0 231 961 1192 0 95 8111 8206 0 0

lOlJlOmiddotmiddotmiddotmiddotmiddotmiddotbullmiddotbullbullbullmiddotmiddotmiddotbullmiddotmiddotbullbull bullmiddotmiddot obullbull --middot

Riverside Sacramento San Benito

In 2amp3 7070 2475 9545 10781 3 0 10784 5557 1015 1512 8084 137 3226 10107 13470 1821 2241 2262 6324 0 11 0 11

Lgtiii~~~[~ilmiddotbull _~middot77~+ San Bernardino 0 0 San Diego San Francisco

8062 13158 1382 22602 4345 170 70973 75488 0 0 0 0 0 0 0 0

bull$()l~(J)1lt bullJ69Jl8lgt

San Joaquin San Luis Obispo

9683 4258 6701 20642 6 98 1474 1578 6477 1972 3358 11807 481 227 1714 2422 ltimiddot~r~~

San Mateo 798 855 720 2373 5 13 3201 3219 middotmiddot ltiu~ti4bull Santa Barbara Santa Clara Santa Cruz

205 4218 2150 6573 152 888 203 1243 3153 3153 NIA 0

2567 9388 837 12792 0 0 0 0

bullbull )1-0~~ middotbullltlt~7llt

middot 86814 bull Shasta+ 7423 910 2325 10658 16 96 8488 8600 ibullJM76 Sierra 239 239 483 961 166 290 158 614 bull)~~2)7 Siskiyou 5486 In 12 3966 9452 0 0 490 490 tbullbullmiddot44~7C)) Solano+ 4684 3610 2394 10688 0 248 7498 7746 J21~683bullbull Sonoma 27978 5525 2152 35655 0 162 0 162 bullbull 1~5~$fJ bullbull Stanislaus 4483 2926 6650 14059 0 0 0 0 J~MJ Sutter 1915 4318 0 6233 0 256 1766 2022 gt~gt~Jpltmiddot Tehama 16300 4192 4903 25395 0 76 0 76 n1s~~bullbullbull Trinity Tulare

762 In 4 861 1623 0 1117 1117 In 13 21570 In 13 21570 336 In 18 5745 6081 middotmiddotmiddotmiddotmiddotT1~~z~1bullbull

Tuolumne+ Ventura

246 2585 1035 3866 668 367 770 1805 500 4630 1571 6701 NIA 360 11424 11784

middotmiddotymiddotmiddotmiddotmiddotmiddotmiddot~~tregbullbull =bullbull12l~~3middot

Yolo Yuba

1595 1756 3341 6692 0 176 0 176 2690 2290 157 5137 0 444 87 531 -middotbullbull~~~

-middot - -middotmiddot --middotmiddot-middotmiddot-middotmiddotmiddot

Totals 176040 281058 111769 568867 30297 17625 245868 293790 9J~4$t THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY

NIA= Not Available or Not Applicable 0 =Zero bull =No Response to This Item bull 1992middot93 data no data provided for 1993middot94

+ County AssessorRecorder County AssessorRecorderClerk

Page 8

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

UNSECURED ROLL GRAND Unsecured TOTAL TOTAL

Personalty Possessory UNSECURED Aircraft Boats amp Fixtures Interests Other ROLL

(21) (22) (23) (24) (25) (26)

Alameda 1103 14971 23574 3958 In 23 43606 Alpine NIA NIA NIA NIA NIA 0 Amador 76 978 1172 178 2404 Butte 292 4767 4790 269 0 10118

JOCfLgt bullbullmiddotmiddotltbullROLLbullbulllt

bull-middotbullc21rmiddotmiddotmiddot 42216

middotmiddotmiddotmiddot _ ltmiddotbullmiddoto bullbull 41~647

lt10us Calaveras 57 1415 946 78 NIA 2496 Colusa 111 709 1050 68 197 2135 Contra Costa 607 28701 2180 201 31689

middot 43~S10middot gt ~064

middotmiddot ltus12 Del Norte 39 929 434 438 148 1988 El Dorado 374 6793 5774 214 91 13246 Fresno+ 707 6142 21172 1416 NIA 29437 Glenn 136 440 1243 1819 Humboldt 187 1827 3469 921 1076 7480 733tSmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotrmiddotmiddotmiddotmiddotmiddotmiddotmiddot~~ Imperial 200 1385 2872 585 771 5813 68491 Inyo 87 520 1437 NIA 1 2045 bull2~045 Kem 922 3237 17062 623 3873 25717 bull 395~St2 Kings 124 1770 2187 231 0 4312 Lake+ 130 6761 1372 145 191 8599

38~625 lt 11~094 Lassen 40 1026 NIA 309 NA 1375 Los Angeles 3752 48892 In 25 33 280719 333396 Madera 73 1060 2423 180 695 4431 Marin 192 5736 10709 995 167 17799 Mariposa+ 49 441 955 327 NIA 1772 Mendocino 186 1914 5850 470 0 8420 Merced 245 1771 4358 404 1126 7904

middot middot middot 1~4i

i~[bullModoc 42 262 277 268 76 925 middot 28~114 Mono 29 169 423 621 ltmiddotmiddotmiddot 1~38 Monterey 375 5352 13603 1622 In 23 20952 123~63 Napa 319 1646 3630 258 0 S853 lt50~264

Nevada 260 2299 5005 409 0 7973 61~903 Orange 888 25225 109863 1786 2980 140742 middotbullJD8~581 Placer 406 5660 7064 242 420 13792 114jl22 Plumas 57 1413 914 2384 Riverside 1712 3904 27670 ) In 23 33286 Sacramento 739 17506 44303 1735 870 65153

middot~~i= )132~563

San Benito 215 491 1404 65 In 23 2175 San Bernardino 0

l7S62 0

San Diego 2227 19747 63744 0 5 85723 887~71 San Francisco 0 2423 44998 2847 In 23 50268 San Joaquin 388 10233 12015 483 140 23259 c~~~ San Luis Obispo 474 12014 13162 0 0 25650 San Mateo 465 11136 23680 2791 In 23 38072 (_ t bull~~~~ Santa Barbara 604 5739 436 2099 2042 10920 bull1111564 Santa Clara 1250 12815 49815 1468 NIA 65348 bull529820 Santa Cruz 294 2764 8544 1191 0 12793 99667 Shasta+ 294 7308 5147 1552 0 14301 Sierra 6 185 230 1410 12 1843 Siskiyou 118 1604 1761 1436 200 5119 Solano+ 188 4330 6694 647 195 12054 Sonoma 819 5535 12280 1023 529 20186

ltrM77 -middot S770 s

Stanislaus 304 5343 18010 439 0 24096 ))49885 Sutter 121 2641 2121 9 118 5010 Tehama 88 1295 936 117 281 2717 Trinity 297 297

bullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot bullbull bullbullbullmiddot 34~183 ygt -middot~=~~~ Tulare 554 7745 9023 661 136 18119 middotbull bullbullmiddotbullmiddotbullbullbull l4l~61S Tuolumne+ 221 l774 1539 390 0 3924 ltbull bullgtbullbull 41~024 Ventura 976 17029 23411 NIA In 23 41416 bullbullbullbullbullbull263~10middot Yolo 187 1333 4993 151 349 7013 Yuba 108 2180 993 146 187 3614

Totals 24417 341285 630114 39987 297796 1333599

)~1~916middot 17~424

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero middot=No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page9

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEG

REAL PROPERTY DATA (See Table 0 for WorkloadStaff Comparisons)

New Construction Transfers JUriSdlctions lotaJ New Construction

Siilile Issuing Building Assessments Discovered Family Total Building Pennits Resulting Without

Transfers Transfers Pennits Received From Pennits Pennits (1) ~2) (4) (5) ~2 (6)

Alameda NIA NIA 18 13653 10008 NIA Alpine NIA NIA 1 104 NIA NIA Amador 1138 7 l497 Butte NIA NIA NIA NIA NIA NIA Calaveras 724 1635 2 1475 739 NIA Colusa 437middot 1030 3 1532 970 206 Contra Costa 19373 19905 15 22521 14107 0 Del Norte 1450 1933 2 956 717 22 El Dorado 6703 16350 3 5073 3126 45 Fresno+ 10752 18524 16 14447 9215 NIA Glenn 733 3 765 Humboldt NIA 3630 8 3736 1691 NIA Imperial 1826 4935 6 3290 3130 100 Inyo NIA 848 2 NIA 345 NIA Kem 10506 9 16123 13633 Kings 1773 2682 NIA NIA 2310 NIA Lake+ NIA 3847 3 26676 NIA NIA Lassen In 2 960 2 1008 528 30 Los Angeles 181713 366222 86 265256 63515 NIA Madera NIA 7840 5 2735 NIA NIA Marin 1144 1335 12 8247 3957 Mariposa+ NIA 1534 NIA 1132 NIA

63 NIA

Mendocino 2000 3400 4 3000 2100 200 Merced In 2 5586 7 NIA 5245 In 5 Modoc 333 1035 2 331 226 52 Mono 2556 1243 Monterey NIA 7175 13 NIA 1851 NIA Napa NIA 3454 5 1674 NIA 50 Nevada 3510 3749 2 3925 2438 100 Orange 48731 53550 32 34502 27922 23 Placer 6131 8276 7 10497 2933 0 Plumas 3404 2 Riverside NIA 60714 25 11523 18395 NIA Sacramento 20857 26779 middot7 23254 17515 250 San Benito NIA 1321 3 815 634 400 San Bernardino San Diego 33258 65759 19 16824 18582 San Francisco 4846 9270 1 21943 NIA NIA San Joaquin 9756 11061 8 14023 4562 2128 San Luis Obispo 4867 8112 8 11235 NIA 107 San Mateo NIA 11726 21 22285 3186 0 Santa Barbara 2300 3700 8 7316 6712 1000 Santa Clara 24760 29200 17 20112 9784 NIA Santa Cruz NIA 4180 5 5211 1543 11 Shasta+ NIA 6314 4 5480 3793 88 Sierra 130 555 1 247 141 21 Siskiyou 966 6446 6 1541 1001 50 Solano+ 8057 8944 8 3910 1597 Sonoma 10 15000 Stanislaus 8039 19002 10 10195 6079 1500 Sutter NIA 2352 3 3208 1354 12 Tehama 2800 4 2640 1850 105 Trinity 228 315 1 520 630 Tulare NIA 9074 9 NIA NIA

290 NIA

Tuolumne+ 1000 1818 2 1776 1369 100 Ventura 13085 13989 11 25683 7897 NIA Yolo 2220 2561 5 5419 3500 50 Yuba NIA 1549 5 2116 1261 27

Totals 420969 865313 478 677674 282091 7030

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 10

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE G(CONTINUED)

REAL PROPERTY DATA (See Table 0 for WorkloadStatT Comparisons)

Miscellaneous Proposition 8 Uruts

tmprovea tmprovea Affected by New Single Multi Misfortune Property Subdivision RoU Family Family Commercial Industrial Rural Others Total Calamity Splits Lots Corrections

Alameda

(7) (8) 92 (10) 11) (12) 13) (142 15) 16)

S981 44S 201 107 32 343 7109 3S 303 2416

(17)

Alpine 4 19 Amador 290 483 893 Butte NIA NIA NIA NIA NIA NIA 8498 NIA NIA NIA NIA Calaveras 42S 33 35 9 201 1786 2489 9 439 77 781 Colusa NIA NIA NIA NIA NIA NIA 314 5 52 97 252 Contra Costa 19Sl8 200 600 so 100 20468 s 412 223S 13827 Del Norte 37 0 1 0 0 11 49 15 332 25 357 El Dorado 18659 0 267 214 374 Fresno+ 3223 202 303 208 1077 2880 7893 NIA 4888 3219 6225 Glenn 800 Humboldt 113 10 19 7 165 18 332 11 312 172 2100 Imperial 56 18 8 2 40 380 504 4 438 897 822 Inyo NIA NIA NIA NIA NIA NIA 865 4 15 35 263 Kem 1222 0 0 0 0 0 1222 2251 3282 7148 Kings Lake+

NIA NIA NIA NIA NIA NIA 12S 5 640 470 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA

477 NIA

Lassen NIA NIA NIA NIA NIA NIA 0 NIA 46 24 NIA Los Angeles 25667 5500 2750 1982 35899 51496 18788 NIA 140088 Madera 9 0 4 1 39 0 53 NIA 1792 588 6409 Marin NIA NIA NIA NIA NIA NIA 12000 58 626 187 684 Mariposa+ 20 20 5 339 87 100 Mendocino 111 0 12 2 20 0 l4S Sl 700 200 1440 Merced 3100 so so In 9 800 0 4000 23 348 805 4900 Modoc NIA NIA NIA NIA NIA NIA 197 31 78 0 3S6 Mono NIA NIA NIA NIA NIA NIA 1427 Monterey NIA NIA NIA NIA NIA NIA 13123 NIA 251 1192 4882 Napa 1071 NIA NIA NIA NIA NIA 1071 l2S 118 2497 Nevada l32S 27 42 13 354 1761 140 302 251 1541 Orange NIA NIA NIA NIA NIA NIA 204820 744 915 2213 5243 Placer 4179 995 S3 89 0 6869 12185 12 2627 1254 5097 Plumas 312 312 15 84 87 432 Riverside 45630 NIA 656 NIA 93 13575 59954 NIA 10005 NIA 24621 Sacramento 67624 491 368 215 S3 1495 70246 122 5430 3688 22770 San Benito NIA NIA NIA NIA NIA NIA 1680 10 98 564 570 San Bernardino San Diego 42975 3670 2502 1483 761 38656 90047 65 11481 13257 32324 San Francisco 23678 3440 96 27 0 l356 28597 319 268 1022 9434 San Joaquin In 8 3380S In 10 271 1023 0 35099 18 739 2059 7604 San Luis Obispo 4700 150 125 15 100 7366 12456 63 1822 708 9929 San Mateo 23769 87 25 22 563 30 24496 224 171 517 2304 Santa Barbara 12300 219 200 100 12819 16 878 1346 2911 Santa Clara 79256 600 1591 1046 60 146 82699 134 813 3388 12505 Santa Cruz 3473 13 572 846 Shasta+ NIA NIA NIA NIA NIA NIA 198 754 1449 NIA NIA Sierra 79 0 0 2 0 0 81 7 19 0 162 Siskiyou 3252 30 187 94 780 Solano+ 16580 132 160 16872 221 1636 24602 Sonoma 2500 Stanislaus 17361 253 263 81 142 2997 21097 0 1644 1521 NIA Sutter 66 59 22 6 181 5 339 24 163 493 248 Tehama 51 8 6 0 25 90 308 223 618 Trinity Tulare

16 23 NA NIA NIA NIA NIA NIA NIA NIA NIA NIA 5400

Tuolwnne+ 150 3 10 0 5 0 168 6 92 68 382 Ventura NIA NIA NIA NIA NIA NIA NIA 3S83 2360 2179 14764 Yolo 3183 26 38 42 26 0 3315 220 112 1548 Yuba

Totals

NIA NIA NIA NIA NIA NIA 329 24 90 403

403771 50423 10140 3798 5506 80249 826147 58080 76710 53948

790

382300

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DAT A ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 11

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

Statewide the total number of transfers (Column 2) and number of new assessments from new construction (Columns -5 and 6) indicates a decrease from 1992-93 by 4 However the 1993-94 totals do not include data from San Bernardino County We estimate that the total number oftransfers and new construction statewide increased by 2 as opposed to the indicated 4 decrease This followed a sharp 25 decrease for 1992-93 in the total number of transfers and number of new assessments from new construction The chart below illustrates the trend in transfers and new construction in the last ten years These figures provide one indicator that Californias real estate activity continued to be weak in 1993-94 However from the continuing decline in Californias real estate values we have sunnised that this has resulted in an increase in the Proposition 8 workload In addition during the 1993-94 fiscal year California experienced two Governor-declared disasters which affected six counties - Thus any decreases in workload from transfers and new construction as compared to 1991 and earlier was offset by increases in workload from Proposition 8 and disaster relief

Total Number of Transfers and New Construction

Year

Notes Columns 7 through 13 list the number of units which have had their values reduced to the current market value Column 14 lists the number of units that have been affected by a misfortune or calamity and have had their taxable values reduced under Revenue and Taxation Code Sections 170 or 5l(c)

TABLE H BUSINESS PROPERTY DATA (INCLUDING AGRICULTURAL BUSINESSES)

This table provides data used to determine the business property workload of an assessors office Items affecting the business property workload include boats aircraft direct billing assessments property statement assessments field appraisals and mandatory audits In addition to the number of total mandatory audits for 1993-94 we collected data on the number of mandatory audits completed and the number ofmandatory audits waived

vu

Statewide the total number ofbusiness property assessments (column 7) decreased 19 from 1992shy93 (Adjusted for San Bernardino County we estimate a growth of 17) In addition the number of total mandatory audits decreased 136 from 1992-93 These figures also indicate that Californias economy continued to be sluggish during 199394 The chart below illustrates the decline in the number ofbusiness property assessments since 1987-88

Trend in Business Assessments

Year

Another workload item appeals ofbusiness property assessments is contained in Column 5 ofTables I and J The data contained in this table and the relevant appeals data in Tables I and J comprise the business property workload of an assessors office In Tables 0 and P we analyzed the business property workload by the auditor staffing levels contained in Table B

Notes Column 1 includes only boats that are assessed boats with a value of under $400 that are not assessed are excluded Column 2 omits exempt historical aircraft In Column 4 a field appraisal is defined as an appraisal that was done at the place ofbusiness and was not assessed by either a property statement or direct billing Column 7 is the sum ofColunms 1 through 6 Vessel Property Statements (Column 8) are mailed out on boats that are valued over $30000 Column 10 provides the number of mandatory audits completed during the 1993-94 fiscal year

TABLES I amp J DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPE

These tables indicate the number of appeals filed among various property types The total number of appeals filed is sorted by residential commercial industrial rural business property and other appeals filed Please note that the number 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 types is new for this year the total appeals filed can be compared to previous years

As depicted by the chart below the total number of appeals filed stayed relatively the same between 1987-88 and 1990-91 with a slight increase in 1990-91 In 1991-92 and 1992-93 the total number of

Vl1l

appeals filed increased noticeably However in 1993-94 the total number of appeals filed increased dramatically by 51 percent over 1992-93

cu ll cu

g E = z

200000 180000 160000140000 12000010000080000 60000

Total Number of Appeals Filed

40000 20000

0 Ugt U) co ~ co Ogt -

co ah co Ogt -

co Cljgt ~ ~ co Ogt ~ co co Ogt Ogt m Ogt - - ~

Ogt-Year

The data contained in Tables B G H I and J were analyzed in Tables 0 and P to provide workload indicators ofthe assessors workloads

Notes Table I indicates the number of appeals filed for the 1993-94 fiscal year (filing period July 2 to September 15 1993) Table J indicates the number ofappeals outstanding as ofJuly 1 1993-appeals that were filed for previous fiscal years but had not yet been heard

TABLES K amp L ASSESSMENT APPEAL ACTIVITY

These tables provide data on what action was taken on assessment appeals during the 1993-94 fiscal year Table K indicates the assessment appeal activity that occurred during the 1993-94 fiscal year on appeals that were filed for the 1993-94 fiscal year Table L indicates the assessment appeal activity that occurred during the 1993-94 fiscal year on the appeals that were filed for previous fiscal years and carried over to 1993-94 The number of appeals resolved is separated into seven categories appeals withdrawn no show (taxpayers 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 1993-94 fiscal year but also the workload that is carried over to the next fiscal year As this format is new for 1993-94 we have no comparisons to make from previous fiscal years

Notes Total number of appeals filed (Column 1) is taken from data in Column 7 of Tables I and J Column 9 is the sum ofColumns 2 through 8 Column 10 is Column 9 subtracted from Column 1

IX

TABLE M DOLLAR VALUE OF APPEALED PROPERTY

This table provides data on the fiscal impact of assessment appeal decisions on the 601 roll and the supplemental roll As this format is new for 1993-94 we have no comparisons to make from previous fiscal years

Statewide decisions made during 1993-94 reduced the regular county rolls for various years by $17772372010 and the supplemental rolls for various years by $199711789 In total the counties lost approximately $180 million in tax dollars

Notes Columns 1 and 4 contain the roll values of all appealed properties prior to appeal Columns 2 and 5 contain the roll values ofthe appealed properties after the appeal decision The net adjustment to each roll is indicated in columns 3 and 6 PLEASE NOTE THAT TIIlS MAY BE THE LAST YEAR THAT WE WILL COLLECT AND REPORT nns DATA

TABLE N NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

This table provides data on the number of boards or hearing officers for each county which hear property tax appeals To handle the increase in property tax appeals for 1993-94 the most notable changes occurred in the County of Los Angeles and the City and County of San Francisco Los Angeles County increased the number ofassessment appeals boards from 3 to 5 (the maximum allowed under current law) and hearing officers from 10 to 21 San Francisco City and County added a second assessment appeals board and five hearing officers

Notes Column I indicates if thecounty board of supetvisors sits as the county board ofequalization column 2 lists the number ofassessment appeals boards~ and column 3 lists the number hearing officers appointed by and separate from the assessment appeals board

TABLE 0 WORKLOAD INDICATORS

This table provides some workload indicators of an assessors office The workload data from Tables G H I and J when used in conjunction with the data on staffing levels in Table B provide various indicators ofthe efficiency of the assessors office However please note that the data we requested in our questionnaire may not represent the entire workload of an assessors office In addition 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 offurnished data only

Notes Column 1 number of real property units worked is the sum of the total transfers (Table G column 2) new assessments resulting from pennits (Table G column 5) construction discovered without permits (Table G column 6) total Proposition 8 (Table G column 13) units affected by misfortune or calamity (Table G column 14) property splits (Table G column 15) new subdivision lots (Table G column 16) roll corrections (Table G column 17) and assessment appeals (Tables I

x

and J column 7 minus column 5) Column 2 the number of appraisers is the sum of real property appraisers from Budgeted Permanent Positions (Table B Column 2) and Budgeted Temporary Positions (Table D Column 1) The number of units worked (column 1) divided by number of appraisers (column 2) equals the number ofunits worked per appraiser (column 3)

Column 4 the number ofunsecured units worked is the sum of the total business property assessments (Table H column 7) the mandatory audits complete (Table H column IO) and the number ofbusiness property appeals filed (Tables I and J column 5) Column 5 the number of appraisers is the sum of auditor-appraisers from Budgeted Permanent Positions (Table B Column 3) and Budgeted Temporary Positions (Table D Column 2) Column 6 the number of unsecured units worked per auditorshyappraiser is column 4 divided by column 5 the number ofauditor- appraisers

Column 7 is the number of property splits (Table G column 15) divided by the number of drafting personnel (Table B column 4) Column 8 is the number ofnew subdivision lots (Table G column 16) divided by the number ofdrafting personnel (Table B column 4)

TABLEP DISTRIBUTION OF WORKLOAD INDICATORS

In this table the workload indicatorsmiddot provided by Table 0 are sorted in descending order by the number of upits worked Please note that the data we requested in our questionnaire does not represent the entire workload ofan assessors office

The statewide average number of units worked per appraiser is 186772 Fifteen counties out of 58 are above the statewide average The statewide average number of unsecured units worked per auditor-appraiser is 293136 Thirty-two counties are above the unsecured statewide average However please note that not all counties reported in identical units we will further define the data requested to avoid this in the future In addition 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

Notes Please see the Table 0 Notes above for a description ofunit worked

X1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Cost of Other Income Salaries Services services

and From Other Other Gross to Other Map Net Wages Depts Costs Budget Depts Sales Other Budget

Alameda

(1) (2) (3) (4) (5) (6) (7) (8)

$8002636 $899469 $309244 $9211349 $359 $71424 $3273103 $5866463 Alpine 88165 0 16966 105131 0 NIA NIA 105131 Amador 433730 5677 28050 467457 0 0 0 467457 Butte 1541969 0 379060 1921029 0 0 0 1921029 Calaveras Colusa

645122 185361 29083 859566 0 945 0 442117 0 46275 488392 NIA NIA NIA

858621 488392

Contra Costa 6692131 587536 323099 7602766 30033 44285 551272 6977176 Del Norte 373619 0 33707 407326 0 0 0 407326 El Dorado 1988712 251391 160701 2400804 450 0 106469 2293885 Fresno+ 5281193 394704 344225 6020122 116047 30000 1593950 4280125 Glenn 357773 0 74128 431901 0 0 2500 429401 Humboldt 1036197 60850 168584 1265631 NIA 19569 264635 981427 Imperial 751525 0 286026 1037551 0 7715 12744 1017092 Inyo 574662 0 61213 635875 0 1523 2523 631829 Kem 5343694 1189484 321391 6854569 3261 19883 1014292 5817133 Kings 778821 190276 3050 972147 0 4000 480756 487391 Lake+ Lassen

843425 14228 25870 883523 5380 8972 111530 257303 NIA 90425 347728 NIA 5100 NA

757641 342628

Los Angeles Madera

71414000 17409000 2818000 91641000 581000 122000 4878000 886434 NIA 49780 936214 NIA 6910 1500

86060~000 927804

Marin 3380647 40180 125447 3546274 NIA 15000 672474 2858800 Mariposa+ 428329 0 28100 456429 0 6000 0 450429 Mendocino 858540 0 50390 908930 0 50500 0 858430 Merced 1491723 278918 1780 1772421 In 7 21307 1751114 Modoc 263198 0 15850 279048 14000 In 7 6624 258424 Mono 333900 0 105800 439700 0 1124 0 438576 Monterey 2220043 534163 148745 2902951 0 In 7 4000 2898951 Napa 883761 47000 40672 971433 0 6000 142019 823414 Nevada 1299743 201044 84497 l585284 0 3022 10449 l571813 Orange 12322969 1928993 3351641 17603603 NIA 79375 1558504 15965724 Placer 2845037 55795 287094 3187926 776074 19957 2391895

Plumas 390911 0 24800 415711 0 0 26529 389182 Riverside 7850125 1647995 385197 9883317 575 4996253 4886489 Sacramento 7919132 202503 1254839 9376474 0 35892 3647263 5693319 San Benito 405459 0 30860 436319 0 3500 168600 264219 San Bernardino 6853076 657112 414992 7925180 0 113400 1459500 6352280 San Diego 12189142 502559 12691701 NIA 55600 5111321 7524780 San Francisco 4182676 256495 l621266 6060437 0 0 20430 6040007 San Joaquin 3753123 80791 446535 4280449 9037 16887 30612 4223913 San Luis Obispo 2783845 0 303007 3086852 0 8250 11750 3066852 San Mateo 6125081 1077080 5568 7207729 0 12518 21493 71_73718 Santa Barbara 3046015 258569 375509 3680093 0 14131 793036 2872926 Santa Clara 13282049 199864 866095 14348008 0 15000 211000 14122008 Santa Cruz 1500622 424464 1925086 51605 1873481 Shasta+ 1913341 153200 90832 2157373 25643 13423 412503 1705804 Sierra 244845 0 14245 259090 0 3500 0 255590 Siskiyou Solano+

836746 40875 69346 946967 0 6023 0 1704755 402729 157984 2265468 182320 25662 3501

940944 2053985

Sonoma 3455405 406249 512392 4374046 0 43947 68570 4261529 Stanislaus Sutter

2655463 409816 97865 3163144 33505 557454 614654 129896 78404 822954 850 NIA 25108

2572185 796996

Tehama 481714 177432 659146 0 In 7 5657 653489 Trinity 325398 18240 18023 361661 175 2223 359263 Tulare 2181143 440986 220236 2842365 0 4000 99812 2738553 Tuolumne+ 649974 0 69317 719291 0 2680 9658 706953 Ventura 5456600 l315600 0 6772200 0 16000 2353400 4402800 Yolo 1031339 21311 77282 l129932 15364 523344 591224 Yuba

Totals

572992 41170 614162 4000 112306 31523 466333

$226466 7 43 $31993380 $18089112 $276549235 $1748629 $1057733 $35368530 $238374343

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A (CONTINUED)

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Exemption Data Processing Costs oo Program Provided

1991-92 1992-93 Change 1993-94 Change Costs by Other Services Gross Gross from Gross from Included County Implemented

Budget Budget 1991-92 Budget 1992-93 in Budget Depts Internally (9) (10) (11) (12) (13) (14) (15) (16)

Alameda $9619703 $9606324 0 $9211319 -4 $401473 $606471 Alpinebull 95804 105131 10 NIA Amador Butte Calaveras

518177 481798 -7 467457 -3 2070399 2210345 7 1921029 middot13 NIA NIA NIA

747186 840009 12 859566 2 NIA NIA Colusa 462310 518594 12 488392 -6 NIA NIA Contra Costa Del Norte

8040475 7924125 -1 7602766 -4 300578 562429 $329160 383249 362562 middot5 407326 12 NIA NIA NIA

El Dorado 2597082 2575313 -1 2400804 -7 59313 251391 Fresno+ 5925225 6196012 5 6020122 -3 192468 394704 75000 Glenn 491746 434554 -12 431901 -1 oo Humboldt 1315479 1253327 -5 1265631 I oo NIA 60850 NIA Imperial Inyo

952311 1043027 10 1037551 -1 oo 601018 607394 l oo 635875 5 NIA NIA NIA

Kem 6358167 6750150 6 6854569 2 51083 Kings Lake-r

1001076 1069396 7 972147 -9 147513 42763 942674 912024 -3 883523 -3 NIA NIA NIA

Lassen 414928 412201 -1 347728 -16 NIA NIA NIA Los Angeles Madera Marin Mariposa+

97832000 102497000 5 91641000 -11 2350196 5856000 936214 NIA NIA NIA

3642145 3856848 6 3546274 -8 NIA NIA NIA 429392 429392 0 456429 6 NIA NA NIA

Mendocino 991021 929293 -6 908930 -2 0 0 0 Merced Modoc

1930281 1809541 -6 1772421 -2 NIA 173508 NIA 244207 266322 9 279048 5 NIA NIA NIA

Mono 459437 428500 -7 439700 3 NIA NIA 8450 Monterey 2596790 2911474 12 2902951 0 NIA 523876 3125 Napa Nevada

1049866 997550 -5 971433 -3 20000 47000 0 1652783 1705097 3 1585284 -7 NIA NIA NIA

Orange 17224157 16790408 -3 17603603 5 449550 1904781 1021673 Placer Plumas

3138402 3253385 4 3187926 -2 138289 0 0 (j 467205 467205 0 415711 -11 0 0

Riverside 9994242 9994242 0 9883317 -1 NIA 1103793 NIA Sacramento San Benito San Bernardino

10073585 9742577 -3 9376474 -4 294231 198004 445154 519999 484206 -7 436319 -10 NIA NIA NIA

9105237 8723762 -4 7925180 -9 NIA 456517 131482 San Diego 13658809 13326996 -2 12691701 -5 237730 869375 San Francisco 6069497 6438527 6 6060437 -6 0 217898 0 San Joaquin San Luis Obispo

4295303 4514579 5 4280449 -5 NA 80791 NIA 3348564 3245942 -3 3086852 -5 36147 346924 NIA

San Mateo 8099812 7542660 -7 7207729 -4 190787 577898 Santa Barbara 3398846 3401971 0 3680093 8 0 190964 192191 Santa Dara 14954687 14837917 -1 14348008 -3 646169 199864 849266 Santa Cruz 2270994 2160688 -5 1925086 -11 254072 Shasta+ 2032899 1923424 -5 2157373 12 NIA 66085 0 Sierra 259305 266348 3 259090 -3 3000 0 0 Siskiyou 975400 1085556 11 946967 -13 40875 0 Solano+ 2226325 2226325 0 2265468 2 NIA 274804 Sonoma 4071393 4419001 9 4374046 -1 406249 175000 Stanislaus 3815828 3795457 -1 3163144 -17 326500 Sutter 838211 940458 12 822954 -12 103227 0 Tehama 744336 731814 -2 659146 -10 0 0 0 Trinity Tulare

359946 361661 0 2503000 2377292 -5 2842365 20 NIA 329289 NIA

Tuolwtme+ 751368 763890 2 719291 -6 0 0 0 Ventura 6420400 6123200 -5 6772200 11 0 736400 Yolo Yuba

Totals

1199534 1212371 1 1129932 -7 26711 2940 568075 614162 8 614162 0 NIA NIA NIA

$286 750290 $290899327 1 $276082413 -5 $5397725 $15840313 $4743943

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page2

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETED PERMANENT POSITIONS (In Person Years)

oo Oo

Certified Alfjdegen Change Assessor Reil usiriess Cadastral Other 1993-94 1992-93 From 1991-92

Change From

amp Other Property Property Drafts- TechnicaV All Total Total 1992-93 Total 1991-92

Alameda

Managers Appraisers Appraisers persons Professional Clerical Staff Staff to 93-94 Staff (1) (2) (3) (4) (6) Q) (82 (9) (10) ~

to 92-93 (11)

IO 53 27 7 12 67 176 183 -4 18641 -2 Alpine 1 0 0 0 1 0 2 2 0 2 0 Amador 2 3 1 05 0 35 10 105 -5 105 0 Butte 2 14 1 3 0 18 38 49 -22 49 0 Calaveras 3 5 05 2 0 5 15S 16 -3 17 -6 Colusa 1 3 1 1 4 0 10 10 0 11 -9 Contra Costa 7 52 12 5 4 46 126 128 -2 138 -7 Del Norte 3 2 1 05 05 2 9 8 13 9 -11 El Dorado 3 17 2 3 1 21 47 54 -13 54 0 Fresno+ 4 42 14 8 5 57 130 130 0 130 0 Glenn 1 5 5 11 11 0 12 -8 Hwnboldt 3 10 3 1 4 10 31 33 -6 33 0 Imperial 2 8 3 2 0 8 23 23 0 23 0 Inyo 2 3 1 1 0 5 12 12 0 12 0 Kem 6 38 14 5 2 34 99 103 -4 115 -10 Kings 2 7 2 l 0 7 19 20 -5 21 -5 Lake+ 2 8 2 1 2 6 21 224 -6 244 -8 Lassen 2 3 0 1 1 05 7S 10 -25 10 0 Los Angeles 53 357 139 47 155 744 1495 1682 0 1700 0 Madera 3 14 2 3 IO 32 28 14 25 12 Marin 3 26 4 2 12 1 48 795 -40 83 -4 Mariposa+ 1 4 1 1 0 4 11 11 0 11 0 Mendocino 3 8 2 1 1 6 21 2117 -1 25S -17 Merced 5 10 4 1 2 11 33 35 -6 40 -13 Modoc 2 2 1 1 0 2 8 8 0 8 0 Mono 1 7 1 1 0 3 13 13 0 13 0 Monterey 4 18 7 2 2 17 so 51 -2 52 -2 Napa 3 7 3 2 0 75 22S 23 -2 24 -4 Nevada 3 95 l 3 1 125 30 36 -17 36 0 Orange 7 75 56 16 15 168 337 337 0 337 0 Placer 5 21 4 4 8 23 65 65 0 65 0 Plumas 1 0 1 1 1 3 7 10 -30 11 -9dego Riverside 11 62 10 16 23 42 164 183 -10 183 0 Sacramento 7 61 20 6 3 50 147 156 -6 158 -1 San Benito 1 4 1 0 0 4 10 11 -9dego 13S -19 San Bernardino 10 53 10 6 36 50 165 189 -13 195 -3 San Diego 11 69 30 26 365 1065 279 304 -8 302 1 San Francisco 7 29 25 1 0 35 97 110 -12 116 -5 San Joaquin 11 21 7 s 11 23 78 81 -4 88 -8 San Luis Obispo 3 265 4 2 12S 19 67 735 -9dego 765 -4 San Mateo 4 42 15 3 4 38 106 113 -6 118 -4 Santa Barbara 7 23 5 3 5 18 61 60 2 62 -3 Santa Clara 11 76 44 8 11 100 250 253 -1 268 -6 Santa Cnaz 6 11 3 22 3 118 37 383 -3 413 -7 Shasta+ 3 15 5 32 2 12 402 402 0 412 -2 Sierra 1 18 0 02 0 17 47 503 -7 57 -12 Siskiyou 3 6 1 3 0 8 21 22 -5 24 -8 Solano+ 4 14 5 4 5 13 45 44 2 40 10 Sonoma 4 22 7 6 2 25 66 71 -7 74 -4 Stanislaus 3 27 6 2 1 16 55 65 -15 67 -3 Sutter 2 s 3 1 0 95 205 205 0 18 14 Tehama 3 4 1 1 0 9 18 20 -10 21 -5 Trinity 1 3 1 1 0 3 9 9 0 9 0 Tulare 2 23 7 3 8 10 53 54 -2 60 -10 Tuolumne+ 3 5 1 1 0 4 14 16 -13 16 0 Ventura 6 40 11 14 7 35 113 129 -12 139 -7 Yolo 3 6 2 1 0 12 24 26 -8 27 -4 Yuba

Totals

3 4 2 1 0 55 155 155 0 155 0

2800 14848 5365 2466 403S 19680 49194 53336 -8 54665 -2

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page3

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEC

BUDGETED POSITIONS LEFT PERMANENTLY UNFILLED

Business Assessors Real Property Other amp Other Property Auditor- Drafting TechnicaV

Managers Appraisers Appraisers Mapping Professional Clerical Total (1) (2) (3) (4) (5) (6) (8)

Alameda 0 0 0 0 0 2 2 Alpine 0 Amador 0 Butte 2 21 3 3 0 20 49 Calaveras 0 Colusa 0 1 0 0 0 0 1 Contra Costa 0 0 0 0 0 0 0 Del Norte 0 0 0 0 0 0 0 El Dorado 0 Fresno+ 0 0 0 0 0 0 0 Glenn 0 Humboldt 0 Imperial 0 Inyo 0 Kem 0 0 0 0 0 0 0 Kings 0 0 0 0 0 0 0 Lake+ 0 Lassen 0 0 0 0 0 0 0 Los Angeles 0 16 6 4 26 0 52 Madera 0 Marin 0 0 0 0 0 0 0 Mariposa+ 0 Mendocino 0 I 0 0 0 05 15 Merced 0 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 0 Napa 0 Nevada 0 Orange 0 0 6 3 11 21 Placer 0 0 0 0 3 4 Plumas 0 Riverside 0 13 7 11 11 26 68 Sacramento 0 5 2 I 0 2 10 San Benito 0 0 0 0 0 0 0 San Bernardino 0 San Diego 0 4 0 1 5 12 22 San Francisco 0 0 0 0 0 0 0 San Joaquin 0 0 0 0 1 0 1 San Luis Obispo I 0 0 0 0 2 3 San Mateo 0 Santa Barbara 0 Santa Clara 0 0 0 0 0 0 0 Santa Cnaz 1 2 1 0 0 0 4 Shasta+ 0 Sierra 0 0 0 0 0 1 Siskiyou 0 Solano+ 0 Sonoma 1 0 0 0 0 0 1 Stanislaus 0 3 2 0 1 I 7 Sutter 0 0 0 0 0 0 0 Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 1 Yolo 0 Yuba

Totals

0 0 0 0 0 0 0

6 66 27 23 46 805 2485

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page4

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETEDTElIPORARYPOSITIONS (In Penon Yean)

Business Property Other

Real Property Auditor- Drafting Technical Appraisen Appraisen Mapping Professional Clerical Total

1~ (22 (3) (42 (S) (6)

Alameda 0 0 0 0 077 077 Alpine 0 Amador 0 Butte 0 Calaveras 0 Colusa 0 0 0 0 0 0 Contra Costa 03 0 0 0 22 25 Del Norte 0 0 0 0 0 0 El Dorado 0 017 0 0 0 017 Fresno+ 0 0 0 0 5 5 Glenn 0 Humboldt 0 0 0 0 07 07 Imperial 0 0 0 0 007 0o7 Inyo 0 0 0 0 l 1 Kem 0 0 0 0 0 0 Kings 0 0 0 0 0 0 Lake+ 0 Lassen 0 Los Angeles 0 0 0 0 6 6 Madera 0 Marin NIA NIA NIA NIA NIA NIA Mariposa+ 0 Mendocino 05 0 0 0 0 05 Merced 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 Napa 0 Nevada 05 0 0 0 05 1 Orange 0 Placer 0 0 0 0 0 0 Plwnas 0 0 0 0 0 0 Riverside 0 0 0 0 44 44 Sacramento 0 0 0 0 03 03 San Benito 0 0 0 0 0 0 San Bernardino 0 San Diego 0 0 0 0 0 0 San Francisco 0 1 0 0 1 2 San Joaquin 0 0 0 11 26 37 San Luis Obispo 0 0 0 0 0 0 San Mateo 0 0 0 0 232 232 Santa Barbara 0 05 0 0 0 05 Santa Clara 0 0 0 0 125 125 Santa Cruz 0 Shasta+ 0 Sierra 0 0 0 0 0 0 Siskiyou 0 0 0 0 029 029 Solano+ 0 Sonoma 0 0 0 0 0 0 Stanislaus 0 0 0 0 05 05 Sutter 0 1 0 0 0 I Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 0 Yolo 0 Yuba 0 0 0 0 0 0

Totals 13 267 0 11 4015 4522

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 5

TABLE E

LOCAL ROLL VALUE AND STATISTICS

Supplemental Secured Roll Unsecured Roll Assessments

Full Value Full Value Roh in OOOs in OOOs Units

(1) (2) (7)

Alameda Alpine

69876702 $6279672 $76156374 175509

NIA NIA

Amador Butte

1694934 69279 1764213 7522402 425362 7947764

2040 NIA

Calaveras Colusa

2225898 44544 2270442 1191592 81146 1272738

2994 NIA

Contra Costa 60742957 2929323 63672280 31562 Del Norte 756106 42047 798153 1201 El Dorado 8739237 262588 9001825 8731 Fresno+ 24803899 1784201 26588100 36538 Glenn 1151858 61216 1213074 Humboldt 4554148 400446 4954594 5217 Imperial 4502710 638597 5141307 4681 Inyo 2216274 39899 2256173 1168 Kem 28598638 1752763 30351401 32546 Kings Lake+

3294572 145102 3439674 2724586 354841 3079427

5006 NIA

middotLassen 997648 116719 1114367 1738 Los Angeles 448017 057 29620587 477637644 NIA Madera 4152974 168117 4321091 6000 Marin Mariposa+

19793909 829352 20623261 ) 762656 88198 850854 lt

8621 1260

Mendocino 3907813 174878 4082691 4800 Merced 6950585 377894 7328479 NIA Modoc 456736 19776 476512 972 Mono 1514187 242902 1757089 Monterey 17744155 937788 18681943 123263 Napa 8442696 390162 8832858 NIA Nevada 5733915 187550 5921465 3919 Orange 171621293 12592016 184213309 138331 Placer 14245098 513741 14758839 16942 Plumas 1359550 54J75 1413725 1962 Riverside 71072213 2662051 73734264 88802 Sacramento 50029637 3248248 53277 885 42363 San Benito 2118700 86500 2205200 bull 1068 San Bernardino San Diego San Francisco

137231657 7165497 144397 l 54 52328232 5405549 57733781 lt 74026

9618 San Joaquin 20535238 1450121 21985359 13144 San lAais Obispo 12871435 470309 13341744 9018 San Mateo Santa Barbara

48314918 7163069 55477987 22737184 1773792 24510976 lt

11787 10895

Santa Clara 98560237 12043747 110603984 9421 Santa Cruz 13310232 621184 13931416 Shasta+ 6506812 472481 6979293 8497 Sierra 244716 39788 284504 ) 554 Siskiyou 1731219 174001 1905220 2071 Solano+ 17181898 751058 17932956 8506 Sonoma 26052000 l133000 27185000 middotmiddotbull Stanislaus 16242919 823489 17066408 19937 Sutter 3184900 245470 3430370 bull 3941 Tehama 1843938 82240 1926178 3433 Trinity 584432 1473 Tulare Tuolumne+

10459728 511333 10971061 2812488 119953 2932441 lt

16378 2407

Ventura 40178829 2461980 42640809 NIA Yolo 6792150 486985 7279135 5048 Yuba

Totals

1701547 129430 1830977 2362

$1594339612 $111146156 $1706245709 784241

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

Page6

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEF

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Residential Industrial SmgJe Manushy MUiti- Commercial

Family factured Family Vacant Vacant Vacant Residence Homes Residence Land Total Improved Land Total Improved Land Total

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Alameda Alpinebull

302973 686 33446 12970 350075 15262 1624 16886 6382 NIA middot NIA NIA NIA 0 NIA NIA 0 NIA

1844 NIA

8226 0

Amador Butte

10548 753 267 5734 17302 591 160 751 44 NIA NIA NIA NIA 0 NIA NIA 0 NIA

34 NIA

78 0

Calaveras Colusa

12990 In 1 1874 9801 24665 628 337 965 36 NIA NIA NIA NIA 0 NIA NIA 0 NIA

63 NIA

99 0

Contra Costa 253053 middot l327 7477 13491 275348 7971 1090 9061 2204 797 3001 Del Norte 5104 2258 336 4753 12451 488 182 670 39 6 45 El Dorado 38789 2280 1951 13698 56718 1752 544 2296 278 339 617 Fresno+ 148979 5086 5632 18954 178651 9152 1664 10816 3902 1003 4905 Glenn 0 0 0 Humboldt 25232 3318 2653 8672 39875 2181 332 2513 350 314 664 Imperial Inyo

20232 2080 895 24650 47857 3874 2126 6000 437 NIA NIA NIA NIA 0 NIA NIA 0 NIA

355 NIA

792 0

Kem 135618 17862 6784 109812 270076 9154 3071 12225 2585 2778 5363 Kings 19072 800 775 2352 22999 1314 493 1807 236 In 7 236 Lake+ 17538 7829 358 31046 56771 1973 658 2631 32 14 46 Lassen 12000 784 In 1 2100 14884 560 170 730 61 43 104 Los Angeles Madera

1629421 15781 241502 142066 2028770 84132 15490 99622 37428 NIA NIA NIA NIA 0 NIA NIA 0 NIA

11597 NIA

49025 0

Marin Mariposa+

70008 114 5155 10890 86167 2758 588 3346 580 NIA NIA NIA NIA 0 NIA NIA 0 NIA

139 NIA

719 0

Mendocino Merced

16984 2264 917 9467 29632 1813 418 2231 315 NIA NIA NIA NIA 0 NIA NIA 0 NIA

112 NIA

427 0

Modoc 1653 197 27 846 2723 374 254 628 10 17 27 Mono 10535 3935 14470 218 218 0 Monterey 69695 2013 5358 5284 82350 4382 699 S081 757 264 1021 Napa 21888 1142 2036 1620 26686 1705 445 2150 254 276 530 Nevada 33098 1778 836 16358 52070 1105 292 1397 205 195 400 Orange 599171 7901 27505 18232 652809 24851 1719 26570 11583 923 12506 Placer 59661 1875 7252 18963 87751 2789 1293 4082 550 549 1099 Plumas 0 0 0 Riverside 339917 23754 4376 141568 509615 17946 9849 27795 In 6 In 7 0 Sacramento 283212 5383 19250 18693 326538 11433 2261 13694 3566 2058 5624 San Benito 6924 287 357 773 8341 480 43 523 130 58 188 San Bernardino 0 0 0 San Diego 569910 11093 43860 45709 670572 19849 3776 23625 6621 3131 9752 San Francisco 111974 0 35488 6376 153838 13355 In 4 13355 2690 In 4 2690 San Joaquin 99036 2010 11986 7188 120220 6334 1114 7448 1826 828 l654 San Luis Obispo 55136 6568 9156 22851 93711 6000 1232 7232 846 280 1126 San Mateo 176558 763 5527 6811 189659 6618 3340 9958 3094 3346 6440 Santa Barbara 81321 3179 7059 4993 96552 4321 482 4803 1106 367 1473 Santa Clara 359382 5682 14055 7505 386624 66329 1359 67688 6826 181 7007 Santa Cruz 52709 1078 4139 12095 70021 2956 421 3377 561 123 684 Shasta+ 37897 5495 2360 12965 58717 3333 1264 4597 323 281 604 Sierra 1237 34 60 880 2211 100 25 125 12 4 16 Siskiyou 29577 942 827 In 1 31346 2668 In 6 2668 746 In 9 746 Solano+ 88196 785 3047 6278 98306 2625 911 3536 807 600 1407 Sonoma 92412 2669 5673 11752 112506 4841 In 6 4841 2086 In 9 2086 Stanislaus 89770 4243 5485 4417 103915 5003 1232 6235 1580 In 7 1580 Sutter 14828 671 1805 1947 19251 848 161 1009 526 132 658 Tehama 4920 1906 533 1501 middot8860 761 245 1006 260 76 336 Trinity Tulare

4115 1290 523 4621 10549 370 43 413 14 81377 4043 4402 NIA 89822 5039 In 6 5039 984

4 In 9

18 984

Tuolumne+ 18533 2861 930 7934 30258 888 200 1088 43 40 83 Ventura 171111 2666 6600 12273 192650 5519 813 6332 2924 1302 4226 Yolo 29715 850 2200 1928 34693 1890 488 2378 712 312 1024 Yuba

Totals

9365 1550 2064 2033 15012 2075 445 2520 290

6323374 167930 544798 828785 7864887 370608 63353 433961 106841

320

35105

610

141946

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF RJRNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page7

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Miscellaneous secured

Rural Possessory Oil Gasamp Homes1tes Unrestricted Restricted lotat Interests Mineral Others Total

(12) (13) (14) (JS) (16) (17) (18) (19)

middotTOTALlt middotSECURED

~~~~gtgt middot

Alameda Alpine Amador

2827 1292 4119 4 4 NIA NIA NIA 0 NIA NIA NIA 0

2233 18061 725 21019 93 93

lq1bull0gtmiddot o 39243

Butte Calaveras

NIA NIA NIA 0 0 NIA NIA 0 4609 6321 1289 12219 NIA l131 1935 3066

0 lt~l~~j4

Colusa NIA NIA 712 712 0 217 NIA 217 middotmiddotmiddotlt9z~f

Contra Costa 820 2576 516 3912 0 1074 4827 S901 middot_291a~ Del Norte El Dorado Fresno+ Glenn

NIA 215 0 215 1 414 1203 1618 20048 246 452 20746 1428 17 19131 20576

NIA 12500 14352 26852 NIA 359 NIA 359 0 0

~~~ middotmiddot~~~~

Humboldt NIA 14119 525 14644 0 780 7359 8139 middot (58l5 Imperial Inyo

2605 5380 0 7985 13 26 5 44 NIA NIA NIA 0 NIA NIA NIA 0

6ZCi78bull ()

Kem 10192 26595 11393 48180 0 2777 31174 33951 369~79$ Kings Lake+ Lassen

3615 848 4708 9171 0 100 0 100 373 2180 342 2895 0 29 123 152 NIA NIA 1293 1293 0 76 NIA 76

middotmiddot 3431~middot ()2~4

gt bull11u1rt Los Angeles Madera Marin Mariposa+ Mendocino Merced

NIA 33498 NIA 33498 10591 1604 18182 30377 NIA 41953 3889 45842 0 21 15 36 108 240 510 858 0 0 976 976 NIA NIA NIA 0 0 NIA NIA 0

7055 4446 9884 21385 0 0 1204 1204 NIA NIA 0 0 0 0 0 0

middotmiddot~=~~~middot

f IModoc 1282 2985 501 4768 0 0 19103 19103 middotmiddotmiddotmiddotmiddotmiddotmiddotybull7J49 Mono Monterey Napa Nevada Orange

0 0 0 29 29 2199 4145 3167 9511 2 293 4053 4348

10289 503 579 11371 0 0 3674 3674 NIA NIA 63 63 0 0 0 0

1141 2463 228 3832 1076 380 666 2122

)~~~~~ gt)4tf

o~~~tT Placer Plumas

0 231 961 1192 0 95 8111 8206 0 0

lOlJlOmiddotmiddotmiddotmiddotmiddotmiddotbullmiddotbullbullbullmiddotmiddotmiddotbullmiddotmiddotbullbull bullmiddotmiddot obullbull --middot

Riverside Sacramento San Benito

In 2amp3 7070 2475 9545 10781 3 0 10784 5557 1015 1512 8084 137 3226 10107 13470 1821 2241 2262 6324 0 11 0 11

Lgtiii~~~[~ilmiddotbull _~middot77~+ San Bernardino 0 0 San Diego San Francisco

8062 13158 1382 22602 4345 170 70973 75488 0 0 0 0 0 0 0 0

bull$()l~(J)1lt bullJ69Jl8lgt

San Joaquin San Luis Obispo

9683 4258 6701 20642 6 98 1474 1578 6477 1972 3358 11807 481 227 1714 2422 ltimiddot~r~~

San Mateo 798 855 720 2373 5 13 3201 3219 middotmiddot ltiu~ti4bull Santa Barbara Santa Clara Santa Cruz

205 4218 2150 6573 152 888 203 1243 3153 3153 NIA 0

2567 9388 837 12792 0 0 0 0

bullbull )1-0~~ middotbullltlt~7llt

middot 86814 bull Shasta+ 7423 910 2325 10658 16 96 8488 8600 ibullJM76 Sierra 239 239 483 961 166 290 158 614 bull)~~2)7 Siskiyou 5486 In 12 3966 9452 0 0 490 490 tbullbullmiddot44~7C)) Solano+ 4684 3610 2394 10688 0 248 7498 7746 J21~683bullbull Sonoma 27978 5525 2152 35655 0 162 0 162 bullbull 1~5~$fJ bullbull Stanislaus 4483 2926 6650 14059 0 0 0 0 J~MJ Sutter 1915 4318 0 6233 0 256 1766 2022 gt~gt~Jpltmiddot Tehama 16300 4192 4903 25395 0 76 0 76 n1s~~bullbullbull Trinity Tulare

762 In 4 861 1623 0 1117 1117 In 13 21570 In 13 21570 336 In 18 5745 6081 middotmiddotmiddotmiddotmiddotT1~~z~1bullbull

Tuolumne+ Ventura

246 2585 1035 3866 668 367 770 1805 500 4630 1571 6701 NIA 360 11424 11784

middotmiddotymiddotmiddotmiddotmiddotmiddotmiddot~~tregbullbull =bullbull12l~~3middot

Yolo Yuba

1595 1756 3341 6692 0 176 0 176 2690 2290 157 5137 0 444 87 531 -middotbullbull~~~

-middot - -middotmiddot --middotmiddot-middotmiddot-middotmiddotmiddot

Totals 176040 281058 111769 568867 30297 17625 245868 293790 9J~4$t THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY

NIA= Not Available or Not Applicable 0 =Zero bull =No Response to This Item bull 1992middot93 data no data provided for 1993middot94

+ County AssessorRecorder County AssessorRecorderClerk

Page 8

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

UNSECURED ROLL GRAND Unsecured TOTAL TOTAL

Personalty Possessory UNSECURED Aircraft Boats amp Fixtures Interests Other ROLL

(21) (22) (23) (24) (25) (26)

Alameda 1103 14971 23574 3958 In 23 43606 Alpine NIA NIA NIA NIA NIA 0 Amador 76 978 1172 178 2404 Butte 292 4767 4790 269 0 10118

JOCfLgt bullbullmiddotmiddotltbullROLLbullbulllt

bull-middotbullc21rmiddotmiddotmiddot 42216

middotmiddotmiddotmiddot _ ltmiddotbullmiddoto bullbull 41~647

lt10us Calaveras 57 1415 946 78 NIA 2496 Colusa 111 709 1050 68 197 2135 Contra Costa 607 28701 2180 201 31689

middot 43~S10middot gt ~064

middotmiddot ltus12 Del Norte 39 929 434 438 148 1988 El Dorado 374 6793 5774 214 91 13246 Fresno+ 707 6142 21172 1416 NIA 29437 Glenn 136 440 1243 1819 Humboldt 187 1827 3469 921 1076 7480 733tSmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotrmiddotmiddotmiddotmiddotmiddotmiddotmiddot~~ Imperial 200 1385 2872 585 771 5813 68491 Inyo 87 520 1437 NIA 1 2045 bull2~045 Kem 922 3237 17062 623 3873 25717 bull 395~St2 Kings 124 1770 2187 231 0 4312 Lake+ 130 6761 1372 145 191 8599

38~625 lt 11~094 Lassen 40 1026 NIA 309 NA 1375 Los Angeles 3752 48892 In 25 33 280719 333396 Madera 73 1060 2423 180 695 4431 Marin 192 5736 10709 995 167 17799 Mariposa+ 49 441 955 327 NIA 1772 Mendocino 186 1914 5850 470 0 8420 Merced 245 1771 4358 404 1126 7904

middot middot middot 1~4i

i~[bullModoc 42 262 277 268 76 925 middot 28~114 Mono 29 169 423 621 ltmiddotmiddotmiddot 1~38 Monterey 375 5352 13603 1622 In 23 20952 123~63 Napa 319 1646 3630 258 0 S853 lt50~264

Nevada 260 2299 5005 409 0 7973 61~903 Orange 888 25225 109863 1786 2980 140742 middotbullJD8~581 Placer 406 5660 7064 242 420 13792 114jl22 Plumas 57 1413 914 2384 Riverside 1712 3904 27670 ) In 23 33286 Sacramento 739 17506 44303 1735 870 65153

middot~~i= )132~563

San Benito 215 491 1404 65 In 23 2175 San Bernardino 0

l7S62 0

San Diego 2227 19747 63744 0 5 85723 887~71 San Francisco 0 2423 44998 2847 In 23 50268 San Joaquin 388 10233 12015 483 140 23259 c~~~ San Luis Obispo 474 12014 13162 0 0 25650 San Mateo 465 11136 23680 2791 In 23 38072 (_ t bull~~~~ Santa Barbara 604 5739 436 2099 2042 10920 bull1111564 Santa Clara 1250 12815 49815 1468 NIA 65348 bull529820 Santa Cruz 294 2764 8544 1191 0 12793 99667 Shasta+ 294 7308 5147 1552 0 14301 Sierra 6 185 230 1410 12 1843 Siskiyou 118 1604 1761 1436 200 5119 Solano+ 188 4330 6694 647 195 12054 Sonoma 819 5535 12280 1023 529 20186

ltrM77 -middot S770 s

Stanislaus 304 5343 18010 439 0 24096 ))49885 Sutter 121 2641 2121 9 118 5010 Tehama 88 1295 936 117 281 2717 Trinity 297 297

bullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot bullbull bullbullbullmiddot 34~183 ygt -middot~=~~~ Tulare 554 7745 9023 661 136 18119 middotbull bullbullmiddotbullmiddotbullbullbull l4l~61S Tuolumne+ 221 l774 1539 390 0 3924 ltbull bullgtbullbull 41~024 Ventura 976 17029 23411 NIA In 23 41416 bullbullbullbullbullbull263~10middot Yolo 187 1333 4993 151 349 7013 Yuba 108 2180 993 146 187 3614

Totals 24417 341285 630114 39987 297796 1333599

)~1~916middot 17~424

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero middot=No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page9

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEG

REAL PROPERTY DATA (See Table 0 for WorkloadStaff Comparisons)

New Construction Transfers JUriSdlctions lotaJ New Construction

Siilile Issuing Building Assessments Discovered Family Total Building Pennits Resulting Without

Transfers Transfers Pennits Received From Pennits Pennits (1) ~2) (4) (5) ~2 (6)

Alameda NIA NIA 18 13653 10008 NIA Alpine NIA NIA 1 104 NIA NIA Amador 1138 7 l497 Butte NIA NIA NIA NIA NIA NIA Calaveras 724 1635 2 1475 739 NIA Colusa 437middot 1030 3 1532 970 206 Contra Costa 19373 19905 15 22521 14107 0 Del Norte 1450 1933 2 956 717 22 El Dorado 6703 16350 3 5073 3126 45 Fresno+ 10752 18524 16 14447 9215 NIA Glenn 733 3 765 Humboldt NIA 3630 8 3736 1691 NIA Imperial 1826 4935 6 3290 3130 100 Inyo NIA 848 2 NIA 345 NIA Kem 10506 9 16123 13633 Kings 1773 2682 NIA NIA 2310 NIA Lake+ NIA 3847 3 26676 NIA NIA Lassen In 2 960 2 1008 528 30 Los Angeles 181713 366222 86 265256 63515 NIA Madera NIA 7840 5 2735 NIA NIA Marin 1144 1335 12 8247 3957 Mariposa+ NIA 1534 NIA 1132 NIA

63 NIA

Mendocino 2000 3400 4 3000 2100 200 Merced In 2 5586 7 NIA 5245 In 5 Modoc 333 1035 2 331 226 52 Mono 2556 1243 Monterey NIA 7175 13 NIA 1851 NIA Napa NIA 3454 5 1674 NIA 50 Nevada 3510 3749 2 3925 2438 100 Orange 48731 53550 32 34502 27922 23 Placer 6131 8276 7 10497 2933 0 Plumas 3404 2 Riverside NIA 60714 25 11523 18395 NIA Sacramento 20857 26779 middot7 23254 17515 250 San Benito NIA 1321 3 815 634 400 San Bernardino San Diego 33258 65759 19 16824 18582 San Francisco 4846 9270 1 21943 NIA NIA San Joaquin 9756 11061 8 14023 4562 2128 San Luis Obispo 4867 8112 8 11235 NIA 107 San Mateo NIA 11726 21 22285 3186 0 Santa Barbara 2300 3700 8 7316 6712 1000 Santa Clara 24760 29200 17 20112 9784 NIA Santa Cruz NIA 4180 5 5211 1543 11 Shasta+ NIA 6314 4 5480 3793 88 Sierra 130 555 1 247 141 21 Siskiyou 966 6446 6 1541 1001 50 Solano+ 8057 8944 8 3910 1597 Sonoma 10 15000 Stanislaus 8039 19002 10 10195 6079 1500 Sutter NIA 2352 3 3208 1354 12 Tehama 2800 4 2640 1850 105 Trinity 228 315 1 520 630 Tulare NIA 9074 9 NIA NIA

290 NIA

Tuolumne+ 1000 1818 2 1776 1369 100 Ventura 13085 13989 11 25683 7897 NIA Yolo 2220 2561 5 5419 3500 50 Yuba NIA 1549 5 2116 1261 27

Totals 420969 865313 478 677674 282091 7030

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 10

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE G(CONTINUED)

REAL PROPERTY DATA (See Table 0 for WorkloadStatT Comparisons)

Miscellaneous Proposition 8 Uruts

tmprovea tmprovea Affected by New Single Multi Misfortune Property Subdivision RoU Family Family Commercial Industrial Rural Others Total Calamity Splits Lots Corrections

Alameda

(7) (8) 92 (10) 11) (12) 13) (142 15) 16)

S981 44S 201 107 32 343 7109 3S 303 2416

(17)

Alpine 4 19 Amador 290 483 893 Butte NIA NIA NIA NIA NIA NIA 8498 NIA NIA NIA NIA Calaveras 42S 33 35 9 201 1786 2489 9 439 77 781 Colusa NIA NIA NIA NIA NIA NIA 314 5 52 97 252 Contra Costa 19Sl8 200 600 so 100 20468 s 412 223S 13827 Del Norte 37 0 1 0 0 11 49 15 332 25 357 El Dorado 18659 0 267 214 374 Fresno+ 3223 202 303 208 1077 2880 7893 NIA 4888 3219 6225 Glenn 800 Humboldt 113 10 19 7 165 18 332 11 312 172 2100 Imperial 56 18 8 2 40 380 504 4 438 897 822 Inyo NIA NIA NIA NIA NIA NIA 865 4 15 35 263 Kem 1222 0 0 0 0 0 1222 2251 3282 7148 Kings Lake+

NIA NIA NIA NIA NIA NIA 12S 5 640 470 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA

477 NIA

Lassen NIA NIA NIA NIA NIA NIA 0 NIA 46 24 NIA Los Angeles 25667 5500 2750 1982 35899 51496 18788 NIA 140088 Madera 9 0 4 1 39 0 53 NIA 1792 588 6409 Marin NIA NIA NIA NIA NIA NIA 12000 58 626 187 684 Mariposa+ 20 20 5 339 87 100 Mendocino 111 0 12 2 20 0 l4S Sl 700 200 1440 Merced 3100 so so In 9 800 0 4000 23 348 805 4900 Modoc NIA NIA NIA NIA NIA NIA 197 31 78 0 3S6 Mono NIA NIA NIA NIA NIA NIA 1427 Monterey NIA NIA NIA NIA NIA NIA 13123 NIA 251 1192 4882 Napa 1071 NIA NIA NIA NIA NIA 1071 l2S 118 2497 Nevada l32S 27 42 13 354 1761 140 302 251 1541 Orange NIA NIA NIA NIA NIA NIA 204820 744 915 2213 5243 Placer 4179 995 S3 89 0 6869 12185 12 2627 1254 5097 Plumas 312 312 15 84 87 432 Riverside 45630 NIA 656 NIA 93 13575 59954 NIA 10005 NIA 24621 Sacramento 67624 491 368 215 S3 1495 70246 122 5430 3688 22770 San Benito NIA NIA NIA NIA NIA NIA 1680 10 98 564 570 San Bernardino San Diego 42975 3670 2502 1483 761 38656 90047 65 11481 13257 32324 San Francisco 23678 3440 96 27 0 l356 28597 319 268 1022 9434 San Joaquin In 8 3380S In 10 271 1023 0 35099 18 739 2059 7604 San Luis Obispo 4700 150 125 15 100 7366 12456 63 1822 708 9929 San Mateo 23769 87 25 22 563 30 24496 224 171 517 2304 Santa Barbara 12300 219 200 100 12819 16 878 1346 2911 Santa Clara 79256 600 1591 1046 60 146 82699 134 813 3388 12505 Santa Cruz 3473 13 572 846 Shasta+ NIA NIA NIA NIA NIA NIA 198 754 1449 NIA NIA Sierra 79 0 0 2 0 0 81 7 19 0 162 Siskiyou 3252 30 187 94 780 Solano+ 16580 132 160 16872 221 1636 24602 Sonoma 2500 Stanislaus 17361 253 263 81 142 2997 21097 0 1644 1521 NIA Sutter 66 59 22 6 181 5 339 24 163 493 248 Tehama 51 8 6 0 25 90 308 223 618 Trinity Tulare

16 23 NA NIA NIA NIA NIA NIA NIA NIA NIA NIA 5400

Tuolwnne+ 150 3 10 0 5 0 168 6 92 68 382 Ventura NIA NIA NIA NIA NIA NIA NIA 3S83 2360 2179 14764 Yolo 3183 26 38 42 26 0 3315 220 112 1548 Yuba

Totals

NIA NIA NIA NIA NIA NIA 329 24 90 403

403771 50423 10140 3798 5506 80249 826147 58080 76710 53948

790

382300

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DAT A ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 11

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

Statewide the total number ofbusiness property assessments (column 7) decreased 19 from 1992shy93 (Adjusted for San Bernardino County we estimate a growth of 17) In addition the number of total mandatory audits decreased 136 from 1992-93 These figures also indicate that Californias economy continued to be sluggish during 199394 The chart below illustrates the decline in the number ofbusiness property assessments since 1987-88

Trend in Business Assessments

Year

Another workload item appeals ofbusiness property assessments is contained in Column 5 ofTables I and J The data contained in this table and the relevant appeals data in Tables I and J comprise the business property workload of an assessors office In Tables 0 and P we analyzed the business property workload by the auditor staffing levels contained in Table B

Notes Column 1 includes only boats that are assessed boats with a value of under $400 that are not assessed are excluded Column 2 omits exempt historical aircraft In Column 4 a field appraisal is defined as an appraisal that was done at the place ofbusiness and was not assessed by either a property statement or direct billing Column 7 is the sum ofColunms 1 through 6 Vessel Property Statements (Column 8) are mailed out on boats that are valued over $30000 Column 10 provides the number of mandatory audits completed during the 1993-94 fiscal year

TABLES I amp J DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPE

These tables indicate the number of appeals filed among various property types The total number of appeals filed is sorted by residential commercial industrial rural business property and other appeals filed Please note that the number 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 types is new for this year the total appeals filed can be compared to previous years

As depicted by the chart below the total number of appeals filed stayed relatively the same between 1987-88 and 1990-91 with a slight increase in 1990-91 In 1991-92 and 1992-93 the total number of

Vl1l

appeals filed increased noticeably However in 1993-94 the total number of appeals filed increased dramatically by 51 percent over 1992-93

cu ll cu

g E = z

200000 180000 160000140000 12000010000080000 60000

Total Number of Appeals Filed

40000 20000

0 Ugt U) co ~ co Ogt -

co ah co Ogt -

co Cljgt ~ ~ co Ogt ~ co co Ogt Ogt m Ogt - - ~

Ogt-Year

The data contained in Tables B G H I and J were analyzed in Tables 0 and P to provide workload indicators ofthe assessors workloads

Notes Table I indicates the number of appeals filed for the 1993-94 fiscal year (filing period July 2 to September 15 1993) Table J indicates the number ofappeals outstanding as ofJuly 1 1993-appeals that were filed for previous fiscal years but had not yet been heard

TABLES K amp L ASSESSMENT APPEAL ACTIVITY

These tables provide data on what action was taken on assessment appeals during the 1993-94 fiscal year Table K indicates the assessment appeal activity that occurred during the 1993-94 fiscal year on appeals that were filed for the 1993-94 fiscal year Table L indicates the assessment appeal activity that occurred during the 1993-94 fiscal year on the appeals that were filed for previous fiscal years and carried over to 1993-94 The number of appeals resolved is separated into seven categories appeals withdrawn no show (taxpayers 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 1993-94 fiscal year but also the workload that is carried over to the next fiscal year As this format is new for 1993-94 we have no comparisons to make from previous fiscal years

Notes Total number of appeals filed (Column 1) is taken from data in Column 7 of Tables I and J Column 9 is the sum ofColumns 2 through 8 Column 10 is Column 9 subtracted from Column 1

IX

TABLE M DOLLAR VALUE OF APPEALED PROPERTY

This table provides data on the fiscal impact of assessment appeal decisions on the 601 roll and the supplemental roll As this format is new for 1993-94 we have no comparisons to make from previous fiscal years

Statewide decisions made during 1993-94 reduced the regular county rolls for various years by $17772372010 and the supplemental rolls for various years by $199711789 In total the counties lost approximately $180 million in tax dollars

Notes Columns 1 and 4 contain the roll values of all appealed properties prior to appeal Columns 2 and 5 contain the roll values ofthe appealed properties after the appeal decision The net adjustment to each roll is indicated in columns 3 and 6 PLEASE NOTE THAT TIIlS MAY BE THE LAST YEAR THAT WE WILL COLLECT AND REPORT nns DATA

TABLE N NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

This table provides data on the number of boards or hearing officers for each county which hear property tax appeals To handle the increase in property tax appeals for 1993-94 the most notable changes occurred in the County of Los Angeles and the City and County of San Francisco Los Angeles County increased the number ofassessment appeals boards from 3 to 5 (the maximum allowed under current law) and hearing officers from 10 to 21 San Francisco City and County added a second assessment appeals board and five hearing officers

Notes Column I indicates if thecounty board of supetvisors sits as the county board ofequalization column 2 lists the number ofassessment appeals boards~ and column 3 lists the number hearing officers appointed by and separate from the assessment appeals board

TABLE 0 WORKLOAD INDICATORS

This table provides some workload indicators of an assessors office The workload data from Tables G H I and J when used in conjunction with the data on staffing levels in Table B provide various indicators ofthe efficiency of the assessors office However please note that the data we requested in our questionnaire may not represent the entire workload of an assessors office In addition 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 offurnished data only

Notes Column 1 number of real property units worked is the sum of the total transfers (Table G column 2) new assessments resulting from pennits (Table G column 5) construction discovered without permits (Table G column 6) total Proposition 8 (Table G column 13) units affected by misfortune or calamity (Table G column 14) property splits (Table G column 15) new subdivision lots (Table G column 16) roll corrections (Table G column 17) and assessment appeals (Tables I

x

and J column 7 minus column 5) Column 2 the number of appraisers is the sum of real property appraisers from Budgeted Permanent Positions (Table B Column 2) and Budgeted Temporary Positions (Table D Column 1) The number of units worked (column 1) divided by number of appraisers (column 2) equals the number ofunits worked per appraiser (column 3)

Column 4 the number ofunsecured units worked is the sum of the total business property assessments (Table H column 7) the mandatory audits complete (Table H column IO) and the number ofbusiness property appeals filed (Tables I and J column 5) Column 5 the number of appraisers is the sum of auditor-appraisers from Budgeted Permanent Positions (Table B Column 3) and Budgeted Temporary Positions (Table D Column 2) Column 6 the number of unsecured units worked per auditorshyappraiser is column 4 divided by column 5 the number ofauditor- appraisers

Column 7 is the number of property splits (Table G column 15) divided by the number of drafting personnel (Table B column 4) Column 8 is the number ofnew subdivision lots (Table G column 16) divided by the number ofdrafting personnel (Table B column 4)

TABLEP DISTRIBUTION OF WORKLOAD INDICATORS

In this table the workload indicatorsmiddot provided by Table 0 are sorted in descending order by the number of upits worked Please note that the data we requested in our questionnaire does not represent the entire workload ofan assessors office

The statewide average number of units worked per appraiser is 186772 Fifteen counties out of 58 are above the statewide average The statewide average number of unsecured units worked per auditor-appraiser is 293136 Thirty-two counties are above the unsecured statewide average However please note that not all counties reported in identical units we will further define the data requested to avoid this in the future In addition 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

Notes Please see the Table 0 Notes above for a description ofunit worked

X1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Cost of Other Income Salaries Services services

and From Other Other Gross to Other Map Net Wages Depts Costs Budget Depts Sales Other Budget

Alameda

(1) (2) (3) (4) (5) (6) (7) (8)

$8002636 $899469 $309244 $9211349 $359 $71424 $3273103 $5866463 Alpine 88165 0 16966 105131 0 NIA NIA 105131 Amador 433730 5677 28050 467457 0 0 0 467457 Butte 1541969 0 379060 1921029 0 0 0 1921029 Calaveras Colusa

645122 185361 29083 859566 0 945 0 442117 0 46275 488392 NIA NIA NIA

858621 488392

Contra Costa 6692131 587536 323099 7602766 30033 44285 551272 6977176 Del Norte 373619 0 33707 407326 0 0 0 407326 El Dorado 1988712 251391 160701 2400804 450 0 106469 2293885 Fresno+ 5281193 394704 344225 6020122 116047 30000 1593950 4280125 Glenn 357773 0 74128 431901 0 0 2500 429401 Humboldt 1036197 60850 168584 1265631 NIA 19569 264635 981427 Imperial 751525 0 286026 1037551 0 7715 12744 1017092 Inyo 574662 0 61213 635875 0 1523 2523 631829 Kem 5343694 1189484 321391 6854569 3261 19883 1014292 5817133 Kings 778821 190276 3050 972147 0 4000 480756 487391 Lake+ Lassen

843425 14228 25870 883523 5380 8972 111530 257303 NIA 90425 347728 NIA 5100 NA

757641 342628

Los Angeles Madera

71414000 17409000 2818000 91641000 581000 122000 4878000 886434 NIA 49780 936214 NIA 6910 1500

86060~000 927804

Marin 3380647 40180 125447 3546274 NIA 15000 672474 2858800 Mariposa+ 428329 0 28100 456429 0 6000 0 450429 Mendocino 858540 0 50390 908930 0 50500 0 858430 Merced 1491723 278918 1780 1772421 In 7 21307 1751114 Modoc 263198 0 15850 279048 14000 In 7 6624 258424 Mono 333900 0 105800 439700 0 1124 0 438576 Monterey 2220043 534163 148745 2902951 0 In 7 4000 2898951 Napa 883761 47000 40672 971433 0 6000 142019 823414 Nevada 1299743 201044 84497 l585284 0 3022 10449 l571813 Orange 12322969 1928993 3351641 17603603 NIA 79375 1558504 15965724 Placer 2845037 55795 287094 3187926 776074 19957 2391895

Plumas 390911 0 24800 415711 0 0 26529 389182 Riverside 7850125 1647995 385197 9883317 575 4996253 4886489 Sacramento 7919132 202503 1254839 9376474 0 35892 3647263 5693319 San Benito 405459 0 30860 436319 0 3500 168600 264219 San Bernardino 6853076 657112 414992 7925180 0 113400 1459500 6352280 San Diego 12189142 502559 12691701 NIA 55600 5111321 7524780 San Francisco 4182676 256495 l621266 6060437 0 0 20430 6040007 San Joaquin 3753123 80791 446535 4280449 9037 16887 30612 4223913 San Luis Obispo 2783845 0 303007 3086852 0 8250 11750 3066852 San Mateo 6125081 1077080 5568 7207729 0 12518 21493 71_73718 Santa Barbara 3046015 258569 375509 3680093 0 14131 793036 2872926 Santa Clara 13282049 199864 866095 14348008 0 15000 211000 14122008 Santa Cruz 1500622 424464 1925086 51605 1873481 Shasta+ 1913341 153200 90832 2157373 25643 13423 412503 1705804 Sierra 244845 0 14245 259090 0 3500 0 255590 Siskiyou Solano+

836746 40875 69346 946967 0 6023 0 1704755 402729 157984 2265468 182320 25662 3501

940944 2053985

Sonoma 3455405 406249 512392 4374046 0 43947 68570 4261529 Stanislaus Sutter

2655463 409816 97865 3163144 33505 557454 614654 129896 78404 822954 850 NIA 25108

2572185 796996

Tehama 481714 177432 659146 0 In 7 5657 653489 Trinity 325398 18240 18023 361661 175 2223 359263 Tulare 2181143 440986 220236 2842365 0 4000 99812 2738553 Tuolumne+ 649974 0 69317 719291 0 2680 9658 706953 Ventura 5456600 l315600 0 6772200 0 16000 2353400 4402800 Yolo 1031339 21311 77282 l129932 15364 523344 591224 Yuba

Totals

572992 41170 614162 4000 112306 31523 466333

$226466 7 43 $31993380 $18089112 $276549235 $1748629 $1057733 $35368530 $238374343

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A (CONTINUED)

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Exemption Data Processing Costs oo Program Provided

1991-92 1992-93 Change 1993-94 Change Costs by Other Services Gross Gross from Gross from Included County Implemented

Budget Budget 1991-92 Budget 1992-93 in Budget Depts Internally (9) (10) (11) (12) (13) (14) (15) (16)

Alameda $9619703 $9606324 0 $9211319 -4 $401473 $606471 Alpinebull 95804 105131 10 NIA Amador Butte Calaveras

518177 481798 -7 467457 -3 2070399 2210345 7 1921029 middot13 NIA NIA NIA

747186 840009 12 859566 2 NIA NIA Colusa 462310 518594 12 488392 -6 NIA NIA Contra Costa Del Norte

8040475 7924125 -1 7602766 -4 300578 562429 $329160 383249 362562 middot5 407326 12 NIA NIA NIA

El Dorado 2597082 2575313 -1 2400804 -7 59313 251391 Fresno+ 5925225 6196012 5 6020122 -3 192468 394704 75000 Glenn 491746 434554 -12 431901 -1 oo Humboldt 1315479 1253327 -5 1265631 I oo NIA 60850 NIA Imperial Inyo

952311 1043027 10 1037551 -1 oo 601018 607394 l oo 635875 5 NIA NIA NIA

Kem 6358167 6750150 6 6854569 2 51083 Kings Lake-r

1001076 1069396 7 972147 -9 147513 42763 942674 912024 -3 883523 -3 NIA NIA NIA

Lassen 414928 412201 -1 347728 -16 NIA NIA NIA Los Angeles Madera Marin Mariposa+

97832000 102497000 5 91641000 -11 2350196 5856000 936214 NIA NIA NIA

3642145 3856848 6 3546274 -8 NIA NIA NIA 429392 429392 0 456429 6 NIA NA NIA

Mendocino 991021 929293 -6 908930 -2 0 0 0 Merced Modoc

1930281 1809541 -6 1772421 -2 NIA 173508 NIA 244207 266322 9 279048 5 NIA NIA NIA

Mono 459437 428500 -7 439700 3 NIA NIA 8450 Monterey 2596790 2911474 12 2902951 0 NIA 523876 3125 Napa Nevada

1049866 997550 -5 971433 -3 20000 47000 0 1652783 1705097 3 1585284 -7 NIA NIA NIA

Orange 17224157 16790408 -3 17603603 5 449550 1904781 1021673 Placer Plumas

3138402 3253385 4 3187926 -2 138289 0 0 (j 467205 467205 0 415711 -11 0 0

Riverside 9994242 9994242 0 9883317 -1 NIA 1103793 NIA Sacramento San Benito San Bernardino

10073585 9742577 -3 9376474 -4 294231 198004 445154 519999 484206 -7 436319 -10 NIA NIA NIA

9105237 8723762 -4 7925180 -9 NIA 456517 131482 San Diego 13658809 13326996 -2 12691701 -5 237730 869375 San Francisco 6069497 6438527 6 6060437 -6 0 217898 0 San Joaquin San Luis Obispo

4295303 4514579 5 4280449 -5 NA 80791 NIA 3348564 3245942 -3 3086852 -5 36147 346924 NIA

San Mateo 8099812 7542660 -7 7207729 -4 190787 577898 Santa Barbara 3398846 3401971 0 3680093 8 0 190964 192191 Santa Dara 14954687 14837917 -1 14348008 -3 646169 199864 849266 Santa Cruz 2270994 2160688 -5 1925086 -11 254072 Shasta+ 2032899 1923424 -5 2157373 12 NIA 66085 0 Sierra 259305 266348 3 259090 -3 3000 0 0 Siskiyou 975400 1085556 11 946967 -13 40875 0 Solano+ 2226325 2226325 0 2265468 2 NIA 274804 Sonoma 4071393 4419001 9 4374046 -1 406249 175000 Stanislaus 3815828 3795457 -1 3163144 -17 326500 Sutter 838211 940458 12 822954 -12 103227 0 Tehama 744336 731814 -2 659146 -10 0 0 0 Trinity Tulare

359946 361661 0 2503000 2377292 -5 2842365 20 NIA 329289 NIA

Tuolwtme+ 751368 763890 2 719291 -6 0 0 0 Ventura 6420400 6123200 -5 6772200 11 0 736400 Yolo Yuba

Totals

1199534 1212371 1 1129932 -7 26711 2940 568075 614162 8 614162 0 NIA NIA NIA

$286 750290 $290899327 1 $276082413 -5 $5397725 $15840313 $4743943

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page2

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETED PERMANENT POSITIONS (In Person Years)

oo Oo

Certified Alfjdegen Change Assessor Reil usiriess Cadastral Other 1993-94 1992-93 From 1991-92

Change From

amp Other Property Property Drafts- TechnicaV All Total Total 1992-93 Total 1991-92

Alameda

Managers Appraisers Appraisers persons Professional Clerical Staff Staff to 93-94 Staff (1) (2) (3) (4) (6) Q) (82 (9) (10) ~

to 92-93 (11)

IO 53 27 7 12 67 176 183 -4 18641 -2 Alpine 1 0 0 0 1 0 2 2 0 2 0 Amador 2 3 1 05 0 35 10 105 -5 105 0 Butte 2 14 1 3 0 18 38 49 -22 49 0 Calaveras 3 5 05 2 0 5 15S 16 -3 17 -6 Colusa 1 3 1 1 4 0 10 10 0 11 -9 Contra Costa 7 52 12 5 4 46 126 128 -2 138 -7 Del Norte 3 2 1 05 05 2 9 8 13 9 -11 El Dorado 3 17 2 3 1 21 47 54 -13 54 0 Fresno+ 4 42 14 8 5 57 130 130 0 130 0 Glenn 1 5 5 11 11 0 12 -8 Hwnboldt 3 10 3 1 4 10 31 33 -6 33 0 Imperial 2 8 3 2 0 8 23 23 0 23 0 Inyo 2 3 1 1 0 5 12 12 0 12 0 Kem 6 38 14 5 2 34 99 103 -4 115 -10 Kings 2 7 2 l 0 7 19 20 -5 21 -5 Lake+ 2 8 2 1 2 6 21 224 -6 244 -8 Lassen 2 3 0 1 1 05 7S 10 -25 10 0 Los Angeles 53 357 139 47 155 744 1495 1682 0 1700 0 Madera 3 14 2 3 IO 32 28 14 25 12 Marin 3 26 4 2 12 1 48 795 -40 83 -4 Mariposa+ 1 4 1 1 0 4 11 11 0 11 0 Mendocino 3 8 2 1 1 6 21 2117 -1 25S -17 Merced 5 10 4 1 2 11 33 35 -6 40 -13 Modoc 2 2 1 1 0 2 8 8 0 8 0 Mono 1 7 1 1 0 3 13 13 0 13 0 Monterey 4 18 7 2 2 17 so 51 -2 52 -2 Napa 3 7 3 2 0 75 22S 23 -2 24 -4 Nevada 3 95 l 3 1 125 30 36 -17 36 0 Orange 7 75 56 16 15 168 337 337 0 337 0 Placer 5 21 4 4 8 23 65 65 0 65 0 Plumas 1 0 1 1 1 3 7 10 -30 11 -9dego Riverside 11 62 10 16 23 42 164 183 -10 183 0 Sacramento 7 61 20 6 3 50 147 156 -6 158 -1 San Benito 1 4 1 0 0 4 10 11 -9dego 13S -19 San Bernardino 10 53 10 6 36 50 165 189 -13 195 -3 San Diego 11 69 30 26 365 1065 279 304 -8 302 1 San Francisco 7 29 25 1 0 35 97 110 -12 116 -5 San Joaquin 11 21 7 s 11 23 78 81 -4 88 -8 San Luis Obispo 3 265 4 2 12S 19 67 735 -9dego 765 -4 San Mateo 4 42 15 3 4 38 106 113 -6 118 -4 Santa Barbara 7 23 5 3 5 18 61 60 2 62 -3 Santa Clara 11 76 44 8 11 100 250 253 -1 268 -6 Santa Cnaz 6 11 3 22 3 118 37 383 -3 413 -7 Shasta+ 3 15 5 32 2 12 402 402 0 412 -2 Sierra 1 18 0 02 0 17 47 503 -7 57 -12 Siskiyou 3 6 1 3 0 8 21 22 -5 24 -8 Solano+ 4 14 5 4 5 13 45 44 2 40 10 Sonoma 4 22 7 6 2 25 66 71 -7 74 -4 Stanislaus 3 27 6 2 1 16 55 65 -15 67 -3 Sutter 2 s 3 1 0 95 205 205 0 18 14 Tehama 3 4 1 1 0 9 18 20 -10 21 -5 Trinity 1 3 1 1 0 3 9 9 0 9 0 Tulare 2 23 7 3 8 10 53 54 -2 60 -10 Tuolumne+ 3 5 1 1 0 4 14 16 -13 16 0 Ventura 6 40 11 14 7 35 113 129 -12 139 -7 Yolo 3 6 2 1 0 12 24 26 -8 27 -4 Yuba

Totals

3 4 2 1 0 55 155 155 0 155 0

2800 14848 5365 2466 403S 19680 49194 53336 -8 54665 -2

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page3

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEC

BUDGETED POSITIONS LEFT PERMANENTLY UNFILLED

Business Assessors Real Property Other amp Other Property Auditor- Drafting TechnicaV

Managers Appraisers Appraisers Mapping Professional Clerical Total (1) (2) (3) (4) (5) (6) (8)

Alameda 0 0 0 0 0 2 2 Alpine 0 Amador 0 Butte 2 21 3 3 0 20 49 Calaveras 0 Colusa 0 1 0 0 0 0 1 Contra Costa 0 0 0 0 0 0 0 Del Norte 0 0 0 0 0 0 0 El Dorado 0 Fresno+ 0 0 0 0 0 0 0 Glenn 0 Humboldt 0 Imperial 0 Inyo 0 Kem 0 0 0 0 0 0 0 Kings 0 0 0 0 0 0 0 Lake+ 0 Lassen 0 0 0 0 0 0 0 Los Angeles 0 16 6 4 26 0 52 Madera 0 Marin 0 0 0 0 0 0 0 Mariposa+ 0 Mendocino 0 I 0 0 0 05 15 Merced 0 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 0 Napa 0 Nevada 0 Orange 0 0 6 3 11 21 Placer 0 0 0 0 3 4 Plumas 0 Riverside 0 13 7 11 11 26 68 Sacramento 0 5 2 I 0 2 10 San Benito 0 0 0 0 0 0 0 San Bernardino 0 San Diego 0 4 0 1 5 12 22 San Francisco 0 0 0 0 0 0 0 San Joaquin 0 0 0 0 1 0 1 San Luis Obispo I 0 0 0 0 2 3 San Mateo 0 Santa Barbara 0 Santa Clara 0 0 0 0 0 0 0 Santa Cnaz 1 2 1 0 0 0 4 Shasta+ 0 Sierra 0 0 0 0 0 1 Siskiyou 0 Solano+ 0 Sonoma 1 0 0 0 0 0 1 Stanislaus 0 3 2 0 1 I 7 Sutter 0 0 0 0 0 0 0 Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 1 Yolo 0 Yuba

Totals

0 0 0 0 0 0 0

6 66 27 23 46 805 2485

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page4

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETEDTElIPORARYPOSITIONS (In Penon Yean)

Business Property Other

Real Property Auditor- Drafting Technical Appraisen Appraisen Mapping Professional Clerical Total

1~ (22 (3) (42 (S) (6)

Alameda 0 0 0 0 077 077 Alpine 0 Amador 0 Butte 0 Calaveras 0 Colusa 0 0 0 0 0 0 Contra Costa 03 0 0 0 22 25 Del Norte 0 0 0 0 0 0 El Dorado 0 017 0 0 0 017 Fresno+ 0 0 0 0 5 5 Glenn 0 Humboldt 0 0 0 0 07 07 Imperial 0 0 0 0 007 0o7 Inyo 0 0 0 0 l 1 Kem 0 0 0 0 0 0 Kings 0 0 0 0 0 0 Lake+ 0 Lassen 0 Los Angeles 0 0 0 0 6 6 Madera 0 Marin NIA NIA NIA NIA NIA NIA Mariposa+ 0 Mendocino 05 0 0 0 0 05 Merced 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 Napa 0 Nevada 05 0 0 0 05 1 Orange 0 Placer 0 0 0 0 0 0 Plwnas 0 0 0 0 0 0 Riverside 0 0 0 0 44 44 Sacramento 0 0 0 0 03 03 San Benito 0 0 0 0 0 0 San Bernardino 0 San Diego 0 0 0 0 0 0 San Francisco 0 1 0 0 1 2 San Joaquin 0 0 0 11 26 37 San Luis Obispo 0 0 0 0 0 0 San Mateo 0 0 0 0 232 232 Santa Barbara 0 05 0 0 0 05 Santa Clara 0 0 0 0 125 125 Santa Cruz 0 Shasta+ 0 Sierra 0 0 0 0 0 0 Siskiyou 0 0 0 0 029 029 Solano+ 0 Sonoma 0 0 0 0 0 0 Stanislaus 0 0 0 0 05 05 Sutter 0 1 0 0 0 I Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 0 Yolo 0 Yuba 0 0 0 0 0 0

Totals 13 267 0 11 4015 4522

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 5

TABLE E

LOCAL ROLL VALUE AND STATISTICS

Supplemental Secured Roll Unsecured Roll Assessments

Full Value Full Value Roh in OOOs in OOOs Units

(1) (2) (7)

Alameda Alpine

69876702 $6279672 $76156374 175509

NIA NIA

Amador Butte

1694934 69279 1764213 7522402 425362 7947764

2040 NIA

Calaveras Colusa

2225898 44544 2270442 1191592 81146 1272738

2994 NIA

Contra Costa 60742957 2929323 63672280 31562 Del Norte 756106 42047 798153 1201 El Dorado 8739237 262588 9001825 8731 Fresno+ 24803899 1784201 26588100 36538 Glenn 1151858 61216 1213074 Humboldt 4554148 400446 4954594 5217 Imperial 4502710 638597 5141307 4681 Inyo 2216274 39899 2256173 1168 Kem 28598638 1752763 30351401 32546 Kings Lake+

3294572 145102 3439674 2724586 354841 3079427

5006 NIA

middotLassen 997648 116719 1114367 1738 Los Angeles 448017 057 29620587 477637644 NIA Madera 4152974 168117 4321091 6000 Marin Mariposa+

19793909 829352 20623261 ) 762656 88198 850854 lt

8621 1260

Mendocino 3907813 174878 4082691 4800 Merced 6950585 377894 7328479 NIA Modoc 456736 19776 476512 972 Mono 1514187 242902 1757089 Monterey 17744155 937788 18681943 123263 Napa 8442696 390162 8832858 NIA Nevada 5733915 187550 5921465 3919 Orange 171621293 12592016 184213309 138331 Placer 14245098 513741 14758839 16942 Plumas 1359550 54J75 1413725 1962 Riverside 71072213 2662051 73734264 88802 Sacramento 50029637 3248248 53277 885 42363 San Benito 2118700 86500 2205200 bull 1068 San Bernardino San Diego San Francisco

137231657 7165497 144397 l 54 52328232 5405549 57733781 lt 74026

9618 San Joaquin 20535238 1450121 21985359 13144 San lAais Obispo 12871435 470309 13341744 9018 San Mateo Santa Barbara

48314918 7163069 55477987 22737184 1773792 24510976 lt

11787 10895

Santa Clara 98560237 12043747 110603984 9421 Santa Cruz 13310232 621184 13931416 Shasta+ 6506812 472481 6979293 8497 Sierra 244716 39788 284504 ) 554 Siskiyou 1731219 174001 1905220 2071 Solano+ 17181898 751058 17932956 8506 Sonoma 26052000 l133000 27185000 middotmiddotbull Stanislaus 16242919 823489 17066408 19937 Sutter 3184900 245470 3430370 bull 3941 Tehama 1843938 82240 1926178 3433 Trinity 584432 1473 Tulare Tuolumne+

10459728 511333 10971061 2812488 119953 2932441 lt

16378 2407

Ventura 40178829 2461980 42640809 NIA Yolo 6792150 486985 7279135 5048 Yuba

Totals

1701547 129430 1830977 2362

$1594339612 $111146156 $1706245709 784241

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

Page6

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEF

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Residential Industrial SmgJe Manushy MUiti- Commercial

Family factured Family Vacant Vacant Vacant Residence Homes Residence Land Total Improved Land Total Improved Land Total

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Alameda Alpinebull

302973 686 33446 12970 350075 15262 1624 16886 6382 NIA middot NIA NIA NIA 0 NIA NIA 0 NIA

1844 NIA

8226 0

Amador Butte

10548 753 267 5734 17302 591 160 751 44 NIA NIA NIA NIA 0 NIA NIA 0 NIA

34 NIA

78 0

Calaveras Colusa

12990 In 1 1874 9801 24665 628 337 965 36 NIA NIA NIA NIA 0 NIA NIA 0 NIA

63 NIA

99 0

Contra Costa 253053 middot l327 7477 13491 275348 7971 1090 9061 2204 797 3001 Del Norte 5104 2258 336 4753 12451 488 182 670 39 6 45 El Dorado 38789 2280 1951 13698 56718 1752 544 2296 278 339 617 Fresno+ 148979 5086 5632 18954 178651 9152 1664 10816 3902 1003 4905 Glenn 0 0 0 Humboldt 25232 3318 2653 8672 39875 2181 332 2513 350 314 664 Imperial Inyo

20232 2080 895 24650 47857 3874 2126 6000 437 NIA NIA NIA NIA 0 NIA NIA 0 NIA

355 NIA

792 0

Kem 135618 17862 6784 109812 270076 9154 3071 12225 2585 2778 5363 Kings 19072 800 775 2352 22999 1314 493 1807 236 In 7 236 Lake+ 17538 7829 358 31046 56771 1973 658 2631 32 14 46 Lassen 12000 784 In 1 2100 14884 560 170 730 61 43 104 Los Angeles Madera

1629421 15781 241502 142066 2028770 84132 15490 99622 37428 NIA NIA NIA NIA 0 NIA NIA 0 NIA

11597 NIA

49025 0

Marin Mariposa+

70008 114 5155 10890 86167 2758 588 3346 580 NIA NIA NIA NIA 0 NIA NIA 0 NIA

139 NIA

719 0

Mendocino Merced

16984 2264 917 9467 29632 1813 418 2231 315 NIA NIA NIA NIA 0 NIA NIA 0 NIA

112 NIA

427 0

Modoc 1653 197 27 846 2723 374 254 628 10 17 27 Mono 10535 3935 14470 218 218 0 Monterey 69695 2013 5358 5284 82350 4382 699 S081 757 264 1021 Napa 21888 1142 2036 1620 26686 1705 445 2150 254 276 530 Nevada 33098 1778 836 16358 52070 1105 292 1397 205 195 400 Orange 599171 7901 27505 18232 652809 24851 1719 26570 11583 923 12506 Placer 59661 1875 7252 18963 87751 2789 1293 4082 550 549 1099 Plumas 0 0 0 Riverside 339917 23754 4376 141568 509615 17946 9849 27795 In 6 In 7 0 Sacramento 283212 5383 19250 18693 326538 11433 2261 13694 3566 2058 5624 San Benito 6924 287 357 773 8341 480 43 523 130 58 188 San Bernardino 0 0 0 San Diego 569910 11093 43860 45709 670572 19849 3776 23625 6621 3131 9752 San Francisco 111974 0 35488 6376 153838 13355 In 4 13355 2690 In 4 2690 San Joaquin 99036 2010 11986 7188 120220 6334 1114 7448 1826 828 l654 San Luis Obispo 55136 6568 9156 22851 93711 6000 1232 7232 846 280 1126 San Mateo 176558 763 5527 6811 189659 6618 3340 9958 3094 3346 6440 Santa Barbara 81321 3179 7059 4993 96552 4321 482 4803 1106 367 1473 Santa Clara 359382 5682 14055 7505 386624 66329 1359 67688 6826 181 7007 Santa Cruz 52709 1078 4139 12095 70021 2956 421 3377 561 123 684 Shasta+ 37897 5495 2360 12965 58717 3333 1264 4597 323 281 604 Sierra 1237 34 60 880 2211 100 25 125 12 4 16 Siskiyou 29577 942 827 In 1 31346 2668 In 6 2668 746 In 9 746 Solano+ 88196 785 3047 6278 98306 2625 911 3536 807 600 1407 Sonoma 92412 2669 5673 11752 112506 4841 In 6 4841 2086 In 9 2086 Stanislaus 89770 4243 5485 4417 103915 5003 1232 6235 1580 In 7 1580 Sutter 14828 671 1805 1947 19251 848 161 1009 526 132 658 Tehama 4920 1906 533 1501 middot8860 761 245 1006 260 76 336 Trinity Tulare

4115 1290 523 4621 10549 370 43 413 14 81377 4043 4402 NIA 89822 5039 In 6 5039 984

4 In 9

18 984

Tuolumne+ 18533 2861 930 7934 30258 888 200 1088 43 40 83 Ventura 171111 2666 6600 12273 192650 5519 813 6332 2924 1302 4226 Yolo 29715 850 2200 1928 34693 1890 488 2378 712 312 1024 Yuba

Totals

9365 1550 2064 2033 15012 2075 445 2520 290

6323374 167930 544798 828785 7864887 370608 63353 433961 106841

320

35105

610

141946

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF RJRNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page7

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Miscellaneous secured

Rural Possessory Oil Gasamp Homes1tes Unrestricted Restricted lotat Interests Mineral Others Total

(12) (13) (14) (JS) (16) (17) (18) (19)

middotTOTALlt middotSECURED

~~~~gtgt middot

Alameda Alpine Amador

2827 1292 4119 4 4 NIA NIA NIA 0 NIA NIA NIA 0

2233 18061 725 21019 93 93

lq1bull0gtmiddot o 39243

Butte Calaveras

NIA NIA NIA 0 0 NIA NIA 0 4609 6321 1289 12219 NIA l131 1935 3066

0 lt~l~~j4

Colusa NIA NIA 712 712 0 217 NIA 217 middotmiddotmiddotlt9z~f

Contra Costa 820 2576 516 3912 0 1074 4827 S901 middot_291a~ Del Norte El Dorado Fresno+ Glenn

NIA 215 0 215 1 414 1203 1618 20048 246 452 20746 1428 17 19131 20576

NIA 12500 14352 26852 NIA 359 NIA 359 0 0

~~~ middotmiddot~~~~

Humboldt NIA 14119 525 14644 0 780 7359 8139 middot (58l5 Imperial Inyo

2605 5380 0 7985 13 26 5 44 NIA NIA NIA 0 NIA NIA NIA 0

6ZCi78bull ()

Kem 10192 26595 11393 48180 0 2777 31174 33951 369~79$ Kings Lake+ Lassen

3615 848 4708 9171 0 100 0 100 373 2180 342 2895 0 29 123 152 NIA NIA 1293 1293 0 76 NIA 76

middotmiddot 3431~middot ()2~4

gt bull11u1rt Los Angeles Madera Marin Mariposa+ Mendocino Merced

NIA 33498 NIA 33498 10591 1604 18182 30377 NIA 41953 3889 45842 0 21 15 36 108 240 510 858 0 0 976 976 NIA NIA NIA 0 0 NIA NIA 0

7055 4446 9884 21385 0 0 1204 1204 NIA NIA 0 0 0 0 0 0

middotmiddot~=~~~middot

f IModoc 1282 2985 501 4768 0 0 19103 19103 middotmiddotmiddotmiddotmiddotmiddotmiddotybull7J49 Mono Monterey Napa Nevada Orange

0 0 0 29 29 2199 4145 3167 9511 2 293 4053 4348

10289 503 579 11371 0 0 3674 3674 NIA NIA 63 63 0 0 0 0

1141 2463 228 3832 1076 380 666 2122

)~~~~~ gt)4tf

o~~~tT Placer Plumas

0 231 961 1192 0 95 8111 8206 0 0

lOlJlOmiddotmiddotmiddotmiddotmiddotmiddotbullmiddotbullbullbullmiddotmiddotmiddotbullmiddotmiddotbullbull bullmiddotmiddot obullbull --middot

Riverside Sacramento San Benito

In 2amp3 7070 2475 9545 10781 3 0 10784 5557 1015 1512 8084 137 3226 10107 13470 1821 2241 2262 6324 0 11 0 11

Lgtiii~~~[~ilmiddotbull _~middot77~+ San Bernardino 0 0 San Diego San Francisco

8062 13158 1382 22602 4345 170 70973 75488 0 0 0 0 0 0 0 0

bull$()l~(J)1lt bullJ69Jl8lgt

San Joaquin San Luis Obispo

9683 4258 6701 20642 6 98 1474 1578 6477 1972 3358 11807 481 227 1714 2422 ltimiddot~r~~

San Mateo 798 855 720 2373 5 13 3201 3219 middotmiddot ltiu~ti4bull Santa Barbara Santa Clara Santa Cruz

205 4218 2150 6573 152 888 203 1243 3153 3153 NIA 0

2567 9388 837 12792 0 0 0 0

bullbull )1-0~~ middotbullltlt~7llt

middot 86814 bull Shasta+ 7423 910 2325 10658 16 96 8488 8600 ibullJM76 Sierra 239 239 483 961 166 290 158 614 bull)~~2)7 Siskiyou 5486 In 12 3966 9452 0 0 490 490 tbullbullmiddot44~7C)) Solano+ 4684 3610 2394 10688 0 248 7498 7746 J21~683bullbull Sonoma 27978 5525 2152 35655 0 162 0 162 bullbull 1~5~$fJ bullbull Stanislaus 4483 2926 6650 14059 0 0 0 0 J~MJ Sutter 1915 4318 0 6233 0 256 1766 2022 gt~gt~Jpltmiddot Tehama 16300 4192 4903 25395 0 76 0 76 n1s~~bullbullbull Trinity Tulare

762 In 4 861 1623 0 1117 1117 In 13 21570 In 13 21570 336 In 18 5745 6081 middotmiddotmiddotmiddotmiddotT1~~z~1bullbull

Tuolumne+ Ventura

246 2585 1035 3866 668 367 770 1805 500 4630 1571 6701 NIA 360 11424 11784

middotmiddotymiddotmiddotmiddotmiddotmiddotmiddot~~tregbullbull =bullbull12l~~3middot

Yolo Yuba

1595 1756 3341 6692 0 176 0 176 2690 2290 157 5137 0 444 87 531 -middotbullbull~~~

-middot - -middotmiddot --middotmiddot-middotmiddot-middotmiddotmiddot

Totals 176040 281058 111769 568867 30297 17625 245868 293790 9J~4$t THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY

NIA= Not Available or Not Applicable 0 =Zero bull =No Response to This Item bull 1992middot93 data no data provided for 1993middot94

+ County AssessorRecorder County AssessorRecorderClerk

Page 8

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

UNSECURED ROLL GRAND Unsecured TOTAL TOTAL

Personalty Possessory UNSECURED Aircraft Boats amp Fixtures Interests Other ROLL

(21) (22) (23) (24) (25) (26)

Alameda 1103 14971 23574 3958 In 23 43606 Alpine NIA NIA NIA NIA NIA 0 Amador 76 978 1172 178 2404 Butte 292 4767 4790 269 0 10118

JOCfLgt bullbullmiddotmiddotltbullROLLbullbulllt

bull-middotbullc21rmiddotmiddotmiddot 42216

middotmiddotmiddotmiddot _ ltmiddotbullmiddoto bullbull 41~647

lt10us Calaveras 57 1415 946 78 NIA 2496 Colusa 111 709 1050 68 197 2135 Contra Costa 607 28701 2180 201 31689

middot 43~S10middot gt ~064

middotmiddot ltus12 Del Norte 39 929 434 438 148 1988 El Dorado 374 6793 5774 214 91 13246 Fresno+ 707 6142 21172 1416 NIA 29437 Glenn 136 440 1243 1819 Humboldt 187 1827 3469 921 1076 7480 733tSmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotrmiddotmiddotmiddotmiddotmiddotmiddotmiddot~~ Imperial 200 1385 2872 585 771 5813 68491 Inyo 87 520 1437 NIA 1 2045 bull2~045 Kem 922 3237 17062 623 3873 25717 bull 395~St2 Kings 124 1770 2187 231 0 4312 Lake+ 130 6761 1372 145 191 8599

38~625 lt 11~094 Lassen 40 1026 NIA 309 NA 1375 Los Angeles 3752 48892 In 25 33 280719 333396 Madera 73 1060 2423 180 695 4431 Marin 192 5736 10709 995 167 17799 Mariposa+ 49 441 955 327 NIA 1772 Mendocino 186 1914 5850 470 0 8420 Merced 245 1771 4358 404 1126 7904

middot middot middot 1~4i

i~[bullModoc 42 262 277 268 76 925 middot 28~114 Mono 29 169 423 621 ltmiddotmiddotmiddot 1~38 Monterey 375 5352 13603 1622 In 23 20952 123~63 Napa 319 1646 3630 258 0 S853 lt50~264

Nevada 260 2299 5005 409 0 7973 61~903 Orange 888 25225 109863 1786 2980 140742 middotbullJD8~581 Placer 406 5660 7064 242 420 13792 114jl22 Plumas 57 1413 914 2384 Riverside 1712 3904 27670 ) In 23 33286 Sacramento 739 17506 44303 1735 870 65153

middot~~i= )132~563

San Benito 215 491 1404 65 In 23 2175 San Bernardino 0

l7S62 0

San Diego 2227 19747 63744 0 5 85723 887~71 San Francisco 0 2423 44998 2847 In 23 50268 San Joaquin 388 10233 12015 483 140 23259 c~~~ San Luis Obispo 474 12014 13162 0 0 25650 San Mateo 465 11136 23680 2791 In 23 38072 (_ t bull~~~~ Santa Barbara 604 5739 436 2099 2042 10920 bull1111564 Santa Clara 1250 12815 49815 1468 NIA 65348 bull529820 Santa Cruz 294 2764 8544 1191 0 12793 99667 Shasta+ 294 7308 5147 1552 0 14301 Sierra 6 185 230 1410 12 1843 Siskiyou 118 1604 1761 1436 200 5119 Solano+ 188 4330 6694 647 195 12054 Sonoma 819 5535 12280 1023 529 20186

ltrM77 -middot S770 s

Stanislaus 304 5343 18010 439 0 24096 ))49885 Sutter 121 2641 2121 9 118 5010 Tehama 88 1295 936 117 281 2717 Trinity 297 297

bullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot bullbull bullbullbullmiddot 34~183 ygt -middot~=~~~ Tulare 554 7745 9023 661 136 18119 middotbull bullbullmiddotbullmiddotbullbullbull l4l~61S Tuolumne+ 221 l774 1539 390 0 3924 ltbull bullgtbullbull 41~024 Ventura 976 17029 23411 NIA In 23 41416 bullbullbullbullbullbull263~10middot Yolo 187 1333 4993 151 349 7013 Yuba 108 2180 993 146 187 3614

Totals 24417 341285 630114 39987 297796 1333599

)~1~916middot 17~424

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero middot=No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page9

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEG

REAL PROPERTY DATA (See Table 0 for WorkloadStaff Comparisons)

New Construction Transfers JUriSdlctions lotaJ New Construction

Siilile Issuing Building Assessments Discovered Family Total Building Pennits Resulting Without

Transfers Transfers Pennits Received From Pennits Pennits (1) ~2) (4) (5) ~2 (6)

Alameda NIA NIA 18 13653 10008 NIA Alpine NIA NIA 1 104 NIA NIA Amador 1138 7 l497 Butte NIA NIA NIA NIA NIA NIA Calaveras 724 1635 2 1475 739 NIA Colusa 437middot 1030 3 1532 970 206 Contra Costa 19373 19905 15 22521 14107 0 Del Norte 1450 1933 2 956 717 22 El Dorado 6703 16350 3 5073 3126 45 Fresno+ 10752 18524 16 14447 9215 NIA Glenn 733 3 765 Humboldt NIA 3630 8 3736 1691 NIA Imperial 1826 4935 6 3290 3130 100 Inyo NIA 848 2 NIA 345 NIA Kem 10506 9 16123 13633 Kings 1773 2682 NIA NIA 2310 NIA Lake+ NIA 3847 3 26676 NIA NIA Lassen In 2 960 2 1008 528 30 Los Angeles 181713 366222 86 265256 63515 NIA Madera NIA 7840 5 2735 NIA NIA Marin 1144 1335 12 8247 3957 Mariposa+ NIA 1534 NIA 1132 NIA

63 NIA

Mendocino 2000 3400 4 3000 2100 200 Merced In 2 5586 7 NIA 5245 In 5 Modoc 333 1035 2 331 226 52 Mono 2556 1243 Monterey NIA 7175 13 NIA 1851 NIA Napa NIA 3454 5 1674 NIA 50 Nevada 3510 3749 2 3925 2438 100 Orange 48731 53550 32 34502 27922 23 Placer 6131 8276 7 10497 2933 0 Plumas 3404 2 Riverside NIA 60714 25 11523 18395 NIA Sacramento 20857 26779 middot7 23254 17515 250 San Benito NIA 1321 3 815 634 400 San Bernardino San Diego 33258 65759 19 16824 18582 San Francisco 4846 9270 1 21943 NIA NIA San Joaquin 9756 11061 8 14023 4562 2128 San Luis Obispo 4867 8112 8 11235 NIA 107 San Mateo NIA 11726 21 22285 3186 0 Santa Barbara 2300 3700 8 7316 6712 1000 Santa Clara 24760 29200 17 20112 9784 NIA Santa Cruz NIA 4180 5 5211 1543 11 Shasta+ NIA 6314 4 5480 3793 88 Sierra 130 555 1 247 141 21 Siskiyou 966 6446 6 1541 1001 50 Solano+ 8057 8944 8 3910 1597 Sonoma 10 15000 Stanislaus 8039 19002 10 10195 6079 1500 Sutter NIA 2352 3 3208 1354 12 Tehama 2800 4 2640 1850 105 Trinity 228 315 1 520 630 Tulare NIA 9074 9 NIA NIA

290 NIA

Tuolumne+ 1000 1818 2 1776 1369 100 Ventura 13085 13989 11 25683 7897 NIA Yolo 2220 2561 5 5419 3500 50 Yuba NIA 1549 5 2116 1261 27

Totals 420969 865313 478 677674 282091 7030

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 10

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE G(CONTINUED)

REAL PROPERTY DATA (See Table 0 for WorkloadStatT Comparisons)

Miscellaneous Proposition 8 Uruts

tmprovea tmprovea Affected by New Single Multi Misfortune Property Subdivision RoU Family Family Commercial Industrial Rural Others Total Calamity Splits Lots Corrections

Alameda

(7) (8) 92 (10) 11) (12) 13) (142 15) 16)

S981 44S 201 107 32 343 7109 3S 303 2416

(17)

Alpine 4 19 Amador 290 483 893 Butte NIA NIA NIA NIA NIA NIA 8498 NIA NIA NIA NIA Calaveras 42S 33 35 9 201 1786 2489 9 439 77 781 Colusa NIA NIA NIA NIA NIA NIA 314 5 52 97 252 Contra Costa 19Sl8 200 600 so 100 20468 s 412 223S 13827 Del Norte 37 0 1 0 0 11 49 15 332 25 357 El Dorado 18659 0 267 214 374 Fresno+ 3223 202 303 208 1077 2880 7893 NIA 4888 3219 6225 Glenn 800 Humboldt 113 10 19 7 165 18 332 11 312 172 2100 Imperial 56 18 8 2 40 380 504 4 438 897 822 Inyo NIA NIA NIA NIA NIA NIA 865 4 15 35 263 Kem 1222 0 0 0 0 0 1222 2251 3282 7148 Kings Lake+

NIA NIA NIA NIA NIA NIA 12S 5 640 470 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA

477 NIA

Lassen NIA NIA NIA NIA NIA NIA 0 NIA 46 24 NIA Los Angeles 25667 5500 2750 1982 35899 51496 18788 NIA 140088 Madera 9 0 4 1 39 0 53 NIA 1792 588 6409 Marin NIA NIA NIA NIA NIA NIA 12000 58 626 187 684 Mariposa+ 20 20 5 339 87 100 Mendocino 111 0 12 2 20 0 l4S Sl 700 200 1440 Merced 3100 so so In 9 800 0 4000 23 348 805 4900 Modoc NIA NIA NIA NIA NIA NIA 197 31 78 0 3S6 Mono NIA NIA NIA NIA NIA NIA 1427 Monterey NIA NIA NIA NIA NIA NIA 13123 NIA 251 1192 4882 Napa 1071 NIA NIA NIA NIA NIA 1071 l2S 118 2497 Nevada l32S 27 42 13 354 1761 140 302 251 1541 Orange NIA NIA NIA NIA NIA NIA 204820 744 915 2213 5243 Placer 4179 995 S3 89 0 6869 12185 12 2627 1254 5097 Plumas 312 312 15 84 87 432 Riverside 45630 NIA 656 NIA 93 13575 59954 NIA 10005 NIA 24621 Sacramento 67624 491 368 215 S3 1495 70246 122 5430 3688 22770 San Benito NIA NIA NIA NIA NIA NIA 1680 10 98 564 570 San Bernardino San Diego 42975 3670 2502 1483 761 38656 90047 65 11481 13257 32324 San Francisco 23678 3440 96 27 0 l356 28597 319 268 1022 9434 San Joaquin In 8 3380S In 10 271 1023 0 35099 18 739 2059 7604 San Luis Obispo 4700 150 125 15 100 7366 12456 63 1822 708 9929 San Mateo 23769 87 25 22 563 30 24496 224 171 517 2304 Santa Barbara 12300 219 200 100 12819 16 878 1346 2911 Santa Clara 79256 600 1591 1046 60 146 82699 134 813 3388 12505 Santa Cruz 3473 13 572 846 Shasta+ NIA NIA NIA NIA NIA NIA 198 754 1449 NIA NIA Sierra 79 0 0 2 0 0 81 7 19 0 162 Siskiyou 3252 30 187 94 780 Solano+ 16580 132 160 16872 221 1636 24602 Sonoma 2500 Stanislaus 17361 253 263 81 142 2997 21097 0 1644 1521 NIA Sutter 66 59 22 6 181 5 339 24 163 493 248 Tehama 51 8 6 0 25 90 308 223 618 Trinity Tulare

16 23 NA NIA NIA NIA NIA NIA NIA NIA NIA NIA 5400

Tuolwnne+ 150 3 10 0 5 0 168 6 92 68 382 Ventura NIA NIA NIA NIA NIA NIA NIA 3S83 2360 2179 14764 Yolo 3183 26 38 42 26 0 3315 220 112 1548 Yuba

Totals

NIA NIA NIA NIA NIA NIA 329 24 90 403

403771 50423 10140 3798 5506 80249 826147 58080 76710 53948

790

382300

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DAT A ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 11

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

appeals filed increased noticeably However in 1993-94 the total number of appeals filed increased dramatically by 51 percent over 1992-93

cu ll cu

g E = z

200000 180000 160000140000 12000010000080000 60000

Total Number of Appeals Filed

40000 20000

0 Ugt U) co ~ co Ogt -

co ah co Ogt -

co Cljgt ~ ~ co Ogt ~ co co Ogt Ogt m Ogt - - ~

Ogt-Year

The data contained in Tables B G H I and J were analyzed in Tables 0 and P to provide workload indicators ofthe assessors workloads

Notes Table I indicates the number of appeals filed for the 1993-94 fiscal year (filing period July 2 to September 15 1993) Table J indicates the number ofappeals outstanding as ofJuly 1 1993-appeals that were filed for previous fiscal years but had not yet been heard

TABLES K amp L ASSESSMENT APPEAL ACTIVITY

These tables provide data on what action was taken on assessment appeals during the 1993-94 fiscal year Table K indicates the assessment appeal activity that occurred during the 1993-94 fiscal year on appeals that were filed for the 1993-94 fiscal year Table L indicates the assessment appeal activity that occurred during the 1993-94 fiscal year on the appeals that were filed for previous fiscal years and carried over to 1993-94 The number of appeals resolved is separated into seven categories appeals withdrawn no show (taxpayers 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 1993-94 fiscal year but also the workload that is carried over to the next fiscal year As this format is new for 1993-94 we have no comparisons to make from previous fiscal years

Notes Total number of appeals filed (Column 1) is taken from data in Column 7 of Tables I and J Column 9 is the sum ofColumns 2 through 8 Column 10 is Column 9 subtracted from Column 1

IX

TABLE M DOLLAR VALUE OF APPEALED PROPERTY

This table provides data on the fiscal impact of assessment appeal decisions on the 601 roll and the supplemental roll As this format is new for 1993-94 we have no comparisons to make from previous fiscal years

Statewide decisions made during 1993-94 reduced the regular county rolls for various years by $17772372010 and the supplemental rolls for various years by $199711789 In total the counties lost approximately $180 million in tax dollars

Notes Columns 1 and 4 contain the roll values of all appealed properties prior to appeal Columns 2 and 5 contain the roll values ofthe appealed properties after the appeal decision The net adjustment to each roll is indicated in columns 3 and 6 PLEASE NOTE THAT TIIlS MAY BE THE LAST YEAR THAT WE WILL COLLECT AND REPORT nns DATA

TABLE N NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

This table provides data on the number of boards or hearing officers for each county which hear property tax appeals To handle the increase in property tax appeals for 1993-94 the most notable changes occurred in the County of Los Angeles and the City and County of San Francisco Los Angeles County increased the number ofassessment appeals boards from 3 to 5 (the maximum allowed under current law) and hearing officers from 10 to 21 San Francisco City and County added a second assessment appeals board and five hearing officers

Notes Column I indicates if thecounty board of supetvisors sits as the county board ofequalization column 2 lists the number ofassessment appeals boards~ and column 3 lists the number hearing officers appointed by and separate from the assessment appeals board

TABLE 0 WORKLOAD INDICATORS

This table provides some workload indicators of an assessors office The workload data from Tables G H I and J when used in conjunction with the data on staffing levels in Table B provide various indicators ofthe efficiency of the assessors office However please note that the data we requested in our questionnaire may not represent the entire workload of an assessors office In addition 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 offurnished data only

Notes Column 1 number of real property units worked is the sum of the total transfers (Table G column 2) new assessments resulting from pennits (Table G column 5) construction discovered without permits (Table G column 6) total Proposition 8 (Table G column 13) units affected by misfortune or calamity (Table G column 14) property splits (Table G column 15) new subdivision lots (Table G column 16) roll corrections (Table G column 17) and assessment appeals (Tables I

x

and J column 7 minus column 5) Column 2 the number of appraisers is the sum of real property appraisers from Budgeted Permanent Positions (Table B Column 2) and Budgeted Temporary Positions (Table D Column 1) The number of units worked (column 1) divided by number of appraisers (column 2) equals the number ofunits worked per appraiser (column 3)

Column 4 the number ofunsecured units worked is the sum of the total business property assessments (Table H column 7) the mandatory audits complete (Table H column IO) and the number ofbusiness property appeals filed (Tables I and J column 5) Column 5 the number of appraisers is the sum of auditor-appraisers from Budgeted Permanent Positions (Table B Column 3) and Budgeted Temporary Positions (Table D Column 2) Column 6 the number of unsecured units worked per auditorshyappraiser is column 4 divided by column 5 the number ofauditor- appraisers

Column 7 is the number of property splits (Table G column 15) divided by the number of drafting personnel (Table B column 4) Column 8 is the number ofnew subdivision lots (Table G column 16) divided by the number ofdrafting personnel (Table B column 4)

TABLEP DISTRIBUTION OF WORKLOAD INDICATORS

In this table the workload indicatorsmiddot provided by Table 0 are sorted in descending order by the number of upits worked Please note that the data we requested in our questionnaire does not represent the entire workload ofan assessors office

The statewide average number of units worked per appraiser is 186772 Fifteen counties out of 58 are above the statewide average The statewide average number of unsecured units worked per auditor-appraiser is 293136 Thirty-two counties are above the unsecured statewide average However please note that not all counties reported in identical units we will further define the data requested to avoid this in the future In addition 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

Notes Please see the Table 0 Notes above for a description ofunit worked

X1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Cost of Other Income Salaries Services services

and From Other Other Gross to Other Map Net Wages Depts Costs Budget Depts Sales Other Budget

Alameda

(1) (2) (3) (4) (5) (6) (7) (8)

$8002636 $899469 $309244 $9211349 $359 $71424 $3273103 $5866463 Alpine 88165 0 16966 105131 0 NIA NIA 105131 Amador 433730 5677 28050 467457 0 0 0 467457 Butte 1541969 0 379060 1921029 0 0 0 1921029 Calaveras Colusa

645122 185361 29083 859566 0 945 0 442117 0 46275 488392 NIA NIA NIA

858621 488392

Contra Costa 6692131 587536 323099 7602766 30033 44285 551272 6977176 Del Norte 373619 0 33707 407326 0 0 0 407326 El Dorado 1988712 251391 160701 2400804 450 0 106469 2293885 Fresno+ 5281193 394704 344225 6020122 116047 30000 1593950 4280125 Glenn 357773 0 74128 431901 0 0 2500 429401 Humboldt 1036197 60850 168584 1265631 NIA 19569 264635 981427 Imperial 751525 0 286026 1037551 0 7715 12744 1017092 Inyo 574662 0 61213 635875 0 1523 2523 631829 Kem 5343694 1189484 321391 6854569 3261 19883 1014292 5817133 Kings 778821 190276 3050 972147 0 4000 480756 487391 Lake+ Lassen

843425 14228 25870 883523 5380 8972 111530 257303 NIA 90425 347728 NIA 5100 NA

757641 342628

Los Angeles Madera

71414000 17409000 2818000 91641000 581000 122000 4878000 886434 NIA 49780 936214 NIA 6910 1500

86060~000 927804

Marin 3380647 40180 125447 3546274 NIA 15000 672474 2858800 Mariposa+ 428329 0 28100 456429 0 6000 0 450429 Mendocino 858540 0 50390 908930 0 50500 0 858430 Merced 1491723 278918 1780 1772421 In 7 21307 1751114 Modoc 263198 0 15850 279048 14000 In 7 6624 258424 Mono 333900 0 105800 439700 0 1124 0 438576 Monterey 2220043 534163 148745 2902951 0 In 7 4000 2898951 Napa 883761 47000 40672 971433 0 6000 142019 823414 Nevada 1299743 201044 84497 l585284 0 3022 10449 l571813 Orange 12322969 1928993 3351641 17603603 NIA 79375 1558504 15965724 Placer 2845037 55795 287094 3187926 776074 19957 2391895

Plumas 390911 0 24800 415711 0 0 26529 389182 Riverside 7850125 1647995 385197 9883317 575 4996253 4886489 Sacramento 7919132 202503 1254839 9376474 0 35892 3647263 5693319 San Benito 405459 0 30860 436319 0 3500 168600 264219 San Bernardino 6853076 657112 414992 7925180 0 113400 1459500 6352280 San Diego 12189142 502559 12691701 NIA 55600 5111321 7524780 San Francisco 4182676 256495 l621266 6060437 0 0 20430 6040007 San Joaquin 3753123 80791 446535 4280449 9037 16887 30612 4223913 San Luis Obispo 2783845 0 303007 3086852 0 8250 11750 3066852 San Mateo 6125081 1077080 5568 7207729 0 12518 21493 71_73718 Santa Barbara 3046015 258569 375509 3680093 0 14131 793036 2872926 Santa Clara 13282049 199864 866095 14348008 0 15000 211000 14122008 Santa Cruz 1500622 424464 1925086 51605 1873481 Shasta+ 1913341 153200 90832 2157373 25643 13423 412503 1705804 Sierra 244845 0 14245 259090 0 3500 0 255590 Siskiyou Solano+

836746 40875 69346 946967 0 6023 0 1704755 402729 157984 2265468 182320 25662 3501

940944 2053985

Sonoma 3455405 406249 512392 4374046 0 43947 68570 4261529 Stanislaus Sutter

2655463 409816 97865 3163144 33505 557454 614654 129896 78404 822954 850 NIA 25108

2572185 796996

Tehama 481714 177432 659146 0 In 7 5657 653489 Trinity 325398 18240 18023 361661 175 2223 359263 Tulare 2181143 440986 220236 2842365 0 4000 99812 2738553 Tuolumne+ 649974 0 69317 719291 0 2680 9658 706953 Ventura 5456600 l315600 0 6772200 0 16000 2353400 4402800 Yolo 1031339 21311 77282 l129932 15364 523344 591224 Yuba

Totals

572992 41170 614162 4000 112306 31523 466333

$226466 7 43 $31993380 $18089112 $276549235 $1748629 $1057733 $35368530 $238374343

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A (CONTINUED)

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Exemption Data Processing Costs oo Program Provided

1991-92 1992-93 Change 1993-94 Change Costs by Other Services Gross Gross from Gross from Included County Implemented

Budget Budget 1991-92 Budget 1992-93 in Budget Depts Internally (9) (10) (11) (12) (13) (14) (15) (16)

Alameda $9619703 $9606324 0 $9211319 -4 $401473 $606471 Alpinebull 95804 105131 10 NIA Amador Butte Calaveras

518177 481798 -7 467457 -3 2070399 2210345 7 1921029 middot13 NIA NIA NIA

747186 840009 12 859566 2 NIA NIA Colusa 462310 518594 12 488392 -6 NIA NIA Contra Costa Del Norte

8040475 7924125 -1 7602766 -4 300578 562429 $329160 383249 362562 middot5 407326 12 NIA NIA NIA

El Dorado 2597082 2575313 -1 2400804 -7 59313 251391 Fresno+ 5925225 6196012 5 6020122 -3 192468 394704 75000 Glenn 491746 434554 -12 431901 -1 oo Humboldt 1315479 1253327 -5 1265631 I oo NIA 60850 NIA Imperial Inyo

952311 1043027 10 1037551 -1 oo 601018 607394 l oo 635875 5 NIA NIA NIA

Kem 6358167 6750150 6 6854569 2 51083 Kings Lake-r

1001076 1069396 7 972147 -9 147513 42763 942674 912024 -3 883523 -3 NIA NIA NIA

Lassen 414928 412201 -1 347728 -16 NIA NIA NIA Los Angeles Madera Marin Mariposa+

97832000 102497000 5 91641000 -11 2350196 5856000 936214 NIA NIA NIA

3642145 3856848 6 3546274 -8 NIA NIA NIA 429392 429392 0 456429 6 NIA NA NIA

Mendocino 991021 929293 -6 908930 -2 0 0 0 Merced Modoc

1930281 1809541 -6 1772421 -2 NIA 173508 NIA 244207 266322 9 279048 5 NIA NIA NIA

Mono 459437 428500 -7 439700 3 NIA NIA 8450 Monterey 2596790 2911474 12 2902951 0 NIA 523876 3125 Napa Nevada

1049866 997550 -5 971433 -3 20000 47000 0 1652783 1705097 3 1585284 -7 NIA NIA NIA

Orange 17224157 16790408 -3 17603603 5 449550 1904781 1021673 Placer Plumas

3138402 3253385 4 3187926 -2 138289 0 0 (j 467205 467205 0 415711 -11 0 0

Riverside 9994242 9994242 0 9883317 -1 NIA 1103793 NIA Sacramento San Benito San Bernardino

10073585 9742577 -3 9376474 -4 294231 198004 445154 519999 484206 -7 436319 -10 NIA NIA NIA

9105237 8723762 -4 7925180 -9 NIA 456517 131482 San Diego 13658809 13326996 -2 12691701 -5 237730 869375 San Francisco 6069497 6438527 6 6060437 -6 0 217898 0 San Joaquin San Luis Obispo

4295303 4514579 5 4280449 -5 NA 80791 NIA 3348564 3245942 -3 3086852 -5 36147 346924 NIA

San Mateo 8099812 7542660 -7 7207729 -4 190787 577898 Santa Barbara 3398846 3401971 0 3680093 8 0 190964 192191 Santa Dara 14954687 14837917 -1 14348008 -3 646169 199864 849266 Santa Cruz 2270994 2160688 -5 1925086 -11 254072 Shasta+ 2032899 1923424 -5 2157373 12 NIA 66085 0 Sierra 259305 266348 3 259090 -3 3000 0 0 Siskiyou 975400 1085556 11 946967 -13 40875 0 Solano+ 2226325 2226325 0 2265468 2 NIA 274804 Sonoma 4071393 4419001 9 4374046 -1 406249 175000 Stanislaus 3815828 3795457 -1 3163144 -17 326500 Sutter 838211 940458 12 822954 -12 103227 0 Tehama 744336 731814 -2 659146 -10 0 0 0 Trinity Tulare

359946 361661 0 2503000 2377292 -5 2842365 20 NIA 329289 NIA

Tuolwtme+ 751368 763890 2 719291 -6 0 0 0 Ventura 6420400 6123200 -5 6772200 11 0 736400 Yolo Yuba

Totals

1199534 1212371 1 1129932 -7 26711 2940 568075 614162 8 614162 0 NIA NIA NIA

$286 750290 $290899327 1 $276082413 -5 $5397725 $15840313 $4743943

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page2

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETED PERMANENT POSITIONS (In Person Years)

oo Oo

Certified Alfjdegen Change Assessor Reil usiriess Cadastral Other 1993-94 1992-93 From 1991-92

Change From

amp Other Property Property Drafts- TechnicaV All Total Total 1992-93 Total 1991-92

Alameda

Managers Appraisers Appraisers persons Professional Clerical Staff Staff to 93-94 Staff (1) (2) (3) (4) (6) Q) (82 (9) (10) ~

to 92-93 (11)

IO 53 27 7 12 67 176 183 -4 18641 -2 Alpine 1 0 0 0 1 0 2 2 0 2 0 Amador 2 3 1 05 0 35 10 105 -5 105 0 Butte 2 14 1 3 0 18 38 49 -22 49 0 Calaveras 3 5 05 2 0 5 15S 16 -3 17 -6 Colusa 1 3 1 1 4 0 10 10 0 11 -9 Contra Costa 7 52 12 5 4 46 126 128 -2 138 -7 Del Norte 3 2 1 05 05 2 9 8 13 9 -11 El Dorado 3 17 2 3 1 21 47 54 -13 54 0 Fresno+ 4 42 14 8 5 57 130 130 0 130 0 Glenn 1 5 5 11 11 0 12 -8 Hwnboldt 3 10 3 1 4 10 31 33 -6 33 0 Imperial 2 8 3 2 0 8 23 23 0 23 0 Inyo 2 3 1 1 0 5 12 12 0 12 0 Kem 6 38 14 5 2 34 99 103 -4 115 -10 Kings 2 7 2 l 0 7 19 20 -5 21 -5 Lake+ 2 8 2 1 2 6 21 224 -6 244 -8 Lassen 2 3 0 1 1 05 7S 10 -25 10 0 Los Angeles 53 357 139 47 155 744 1495 1682 0 1700 0 Madera 3 14 2 3 IO 32 28 14 25 12 Marin 3 26 4 2 12 1 48 795 -40 83 -4 Mariposa+ 1 4 1 1 0 4 11 11 0 11 0 Mendocino 3 8 2 1 1 6 21 2117 -1 25S -17 Merced 5 10 4 1 2 11 33 35 -6 40 -13 Modoc 2 2 1 1 0 2 8 8 0 8 0 Mono 1 7 1 1 0 3 13 13 0 13 0 Monterey 4 18 7 2 2 17 so 51 -2 52 -2 Napa 3 7 3 2 0 75 22S 23 -2 24 -4 Nevada 3 95 l 3 1 125 30 36 -17 36 0 Orange 7 75 56 16 15 168 337 337 0 337 0 Placer 5 21 4 4 8 23 65 65 0 65 0 Plumas 1 0 1 1 1 3 7 10 -30 11 -9dego Riverside 11 62 10 16 23 42 164 183 -10 183 0 Sacramento 7 61 20 6 3 50 147 156 -6 158 -1 San Benito 1 4 1 0 0 4 10 11 -9dego 13S -19 San Bernardino 10 53 10 6 36 50 165 189 -13 195 -3 San Diego 11 69 30 26 365 1065 279 304 -8 302 1 San Francisco 7 29 25 1 0 35 97 110 -12 116 -5 San Joaquin 11 21 7 s 11 23 78 81 -4 88 -8 San Luis Obispo 3 265 4 2 12S 19 67 735 -9dego 765 -4 San Mateo 4 42 15 3 4 38 106 113 -6 118 -4 Santa Barbara 7 23 5 3 5 18 61 60 2 62 -3 Santa Clara 11 76 44 8 11 100 250 253 -1 268 -6 Santa Cnaz 6 11 3 22 3 118 37 383 -3 413 -7 Shasta+ 3 15 5 32 2 12 402 402 0 412 -2 Sierra 1 18 0 02 0 17 47 503 -7 57 -12 Siskiyou 3 6 1 3 0 8 21 22 -5 24 -8 Solano+ 4 14 5 4 5 13 45 44 2 40 10 Sonoma 4 22 7 6 2 25 66 71 -7 74 -4 Stanislaus 3 27 6 2 1 16 55 65 -15 67 -3 Sutter 2 s 3 1 0 95 205 205 0 18 14 Tehama 3 4 1 1 0 9 18 20 -10 21 -5 Trinity 1 3 1 1 0 3 9 9 0 9 0 Tulare 2 23 7 3 8 10 53 54 -2 60 -10 Tuolumne+ 3 5 1 1 0 4 14 16 -13 16 0 Ventura 6 40 11 14 7 35 113 129 -12 139 -7 Yolo 3 6 2 1 0 12 24 26 -8 27 -4 Yuba

Totals

3 4 2 1 0 55 155 155 0 155 0

2800 14848 5365 2466 403S 19680 49194 53336 -8 54665 -2

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page3

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEC

BUDGETED POSITIONS LEFT PERMANENTLY UNFILLED

Business Assessors Real Property Other amp Other Property Auditor- Drafting TechnicaV

Managers Appraisers Appraisers Mapping Professional Clerical Total (1) (2) (3) (4) (5) (6) (8)

Alameda 0 0 0 0 0 2 2 Alpine 0 Amador 0 Butte 2 21 3 3 0 20 49 Calaveras 0 Colusa 0 1 0 0 0 0 1 Contra Costa 0 0 0 0 0 0 0 Del Norte 0 0 0 0 0 0 0 El Dorado 0 Fresno+ 0 0 0 0 0 0 0 Glenn 0 Humboldt 0 Imperial 0 Inyo 0 Kem 0 0 0 0 0 0 0 Kings 0 0 0 0 0 0 0 Lake+ 0 Lassen 0 0 0 0 0 0 0 Los Angeles 0 16 6 4 26 0 52 Madera 0 Marin 0 0 0 0 0 0 0 Mariposa+ 0 Mendocino 0 I 0 0 0 05 15 Merced 0 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 0 Napa 0 Nevada 0 Orange 0 0 6 3 11 21 Placer 0 0 0 0 3 4 Plumas 0 Riverside 0 13 7 11 11 26 68 Sacramento 0 5 2 I 0 2 10 San Benito 0 0 0 0 0 0 0 San Bernardino 0 San Diego 0 4 0 1 5 12 22 San Francisco 0 0 0 0 0 0 0 San Joaquin 0 0 0 0 1 0 1 San Luis Obispo I 0 0 0 0 2 3 San Mateo 0 Santa Barbara 0 Santa Clara 0 0 0 0 0 0 0 Santa Cnaz 1 2 1 0 0 0 4 Shasta+ 0 Sierra 0 0 0 0 0 1 Siskiyou 0 Solano+ 0 Sonoma 1 0 0 0 0 0 1 Stanislaus 0 3 2 0 1 I 7 Sutter 0 0 0 0 0 0 0 Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 1 Yolo 0 Yuba

Totals

0 0 0 0 0 0 0

6 66 27 23 46 805 2485

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page4

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETEDTElIPORARYPOSITIONS (In Penon Yean)

Business Property Other

Real Property Auditor- Drafting Technical Appraisen Appraisen Mapping Professional Clerical Total

1~ (22 (3) (42 (S) (6)

Alameda 0 0 0 0 077 077 Alpine 0 Amador 0 Butte 0 Calaveras 0 Colusa 0 0 0 0 0 0 Contra Costa 03 0 0 0 22 25 Del Norte 0 0 0 0 0 0 El Dorado 0 017 0 0 0 017 Fresno+ 0 0 0 0 5 5 Glenn 0 Humboldt 0 0 0 0 07 07 Imperial 0 0 0 0 007 0o7 Inyo 0 0 0 0 l 1 Kem 0 0 0 0 0 0 Kings 0 0 0 0 0 0 Lake+ 0 Lassen 0 Los Angeles 0 0 0 0 6 6 Madera 0 Marin NIA NIA NIA NIA NIA NIA Mariposa+ 0 Mendocino 05 0 0 0 0 05 Merced 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 Napa 0 Nevada 05 0 0 0 05 1 Orange 0 Placer 0 0 0 0 0 0 Plwnas 0 0 0 0 0 0 Riverside 0 0 0 0 44 44 Sacramento 0 0 0 0 03 03 San Benito 0 0 0 0 0 0 San Bernardino 0 San Diego 0 0 0 0 0 0 San Francisco 0 1 0 0 1 2 San Joaquin 0 0 0 11 26 37 San Luis Obispo 0 0 0 0 0 0 San Mateo 0 0 0 0 232 232 Santa Barbara 0 05 0 0 0 05 Santa Clara 0 0 0 0 125 125 Santa Cruz 0 Shasta+ 0 Sierra 0 0 0 0 0 0 Siskiyou 0 0 0 0 029 029 Solano+ 0 Sonoma 0 0 0 0 0 0 Stanislaus 0 0 0 0 05 05 Sutter 0 1 0 0 0 I Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 0 Yolo 0 Yuba 0 0 0 0 0 0

Totals 13 267 0 11 4015 4522

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 5

TABLE E

LOCAL ROLL VALUE AND STATISTICS

Supplemental Secured Roll Unsecured Roll Assessments

Full Value Full Value Roh in OOOs in OOOs Units

(1) (2) (7)

Alameda Alpine

69876702 $6279672 $76156374 175509

NIA NIA

Amador Butte

1694934 69279 1764213 7522402 425362 7947764

2040 NIA

Calaveras Colusa

2225898 44544 2270442 1191592 81146 1272738

2994 NIA

Contra Costa 60742957 2929323 63672280 31562 Del Norte 756106 42047 798153 1201 El Dorado 8739237 262588 9001825 8731 Fresno+ 24803899 1784201 26588100 36538 Glenn 1151858 61216 1213074 Humboldt 4554148 400446 4954594 5217 Imperial 4502710 638597 5141307 4681 Inyo 2216274 39899 2256173 1168 Kem 28598638 1752763 30351401 32546 Kings Lake+

3294572 145102 3439674 2724586 354841 3079427

5006 NIA

middotLassen 997648 116719 1114367 1738 Los Angeles 448017 057 29620587 477637644 NIA Madera 4152974 168117 4321091 6000 Marin Mariposa+

19793909 829352 20623261 ) 762656 88198 850854 lt

8621 1260

Mendocino 3907813 174878 4082691 4800 Merced 6950585 377894 7328479 NIA Modoc 456736 19776 476512 972 Mono 1514187 242902 1757089 Monterey 17744155 937788 18681943 123263 Napa 8442696 390162 8832858 NIA Nevada 5733915 187550 5921465 3919 Orange 171621293 12592016 184213309 138331 Placer 14245098 513741 14758839 16942 Plumas 1359550 54J75 1413725 1962 Riverside 71072213 2662051 73734264 88802 Sacramento 50029637 3248248 53277 885 42363 San Benito 2118700 86500 2205200 bull 1068 San Bernardino San Diego San Francisco

137231657 7165497 144397 l 54 52328232 5405549 57733781 lt 74026

9618 San Joaquin 20535238 1450121 21985359 13144 San lAais Obispo 12871435 470309 13341744 9018 San Mateo Santa Barbara

48314918 7163069 55477987 22737184 1773792 24510976 lt

11787 10895

Santa Clara 98560237 12043747 110603984 9421 Santa Cruz 13310232 621184 13931416 Shasta+ 6506812 472481 6979293 8497 Sierra 244716 39788 284504 ) 554 Siskiyou 1731219 174001 1905220 2071 Solano+ 17181898 751058 17932956 8506 Sonoma 26052000 l133000 27185000 middotmiddotbull Stanislaus 16242919 823489 17066408 19937 Sutter 3184900 245470 3430370 bull 3941 Tehama 1843938 82240 1926178 3433 Trinity 584432 1473 Tulare Tuolumne+

10459728 511333 10971061 2812488 119953 2932441 lt

16378 2407

Ventura 40178829 2461980 42640809 NIA Yolo 6792150 486985 7279135 5048 Yuba

Totals

1701547 129430 1830977 2362

$1594339612 $111146156 $1706245709 784241

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

Page6

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEF

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Residential Industrial SmgJe Manushy MUiti- Commercial

Family factured Family Vacant Vacant Vacant Residence Homes Residence Land Total Improved Land Total Improved Land Total

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Alameda Alpinebull

302973 686 33446 12970 350075 15262 1624 16886 6382 NIA middot NIA NIA NIA 0 NIA NIA 0 NIA

1844 NIA

8226 0

Amador Butte

10548 753 267 5734 17302 591 160 751 44 NIA NIA NIA NIA 0 NIA NIA 0 NIA

34 NIA

78 0

Calaveras Colusa

12990 In 1 1874 9801 24665 628 337 965 36 NIA NIA NIA NIA 0 NIA NIA 0 NIA

63 NIA

99 0

Contra Costa 253053 middot l327 7477 13491 275348 7971 1090 9061 2204 797 3001 Del Norte 5104 2258 336 4753 12451 488 182 670 39 6 45 El Dorado 38789 2280 1951 13698 56718 1752 544 2296 278 339 617 Fresno+ 148979 5086 5632 18954 178651 9152 1664 10816 3902 1003 4905 Glenn 0 0 0 Humboldt 25232 3318 2653 8672 39875 2181 332 2513 350 314 664 Imperial Inyo

20232 2080 895 24650 47857 3874 2126 6000 437 NIA NIA NIA NIA 0 NIA NIA 0 NIA

355 NIA

792 0

Kem 135618 17862 6784 109812 270076 9154 3071 12225 2585 2778 5363 Kings 19072 800 775 2352 22999 1314 493 1807 236 In 7 236 Lake+ 17538 7829 358 31046 56771 1973 658 2631 32 14 46 Lassen 12000 784 In 1 2100 14884 560 170 730 61 43 104 Los Angeles Madera

1629421 15781 241502 142066 2028770 84132 15490 99622 37428 NIA NIA NIA NIA 0 NIA NIA 0 NIA

11597 NIA

49025 0

Marin Mariposa+

70008 114 5155 10890 86167 2758 588 3346 580 NIA NIA NIA NIA 0 NIA NIA 0 NIA

139 NIA

719 0

Mendocino Merced

16984 2264 917 9467 29632 1813 418 2231 315 NIA NIA NIA NIA 0 NIA NIA 0 NIA

112 NIA

427 0

Modoc 1653 197 27 846 2723 374 254 628 10 17 27 Mono 10535 3935 14470 218 218 0 Monterey 69695 2013 5358 5284 82350 4382 699 S081 757 264 1021 Napa 21888 1142 2036 1620 26686 1705 445 2150 254 276 530 Nevada 33098 1778 836 16358 52070 1105 292 1397 205 195 400 Orange 599171 7901 27505 18232 652809 24851 1719 26570 11583 923 12506 Placer 59661 1875 7252 18963 87751 2789 1293 4082 550 549 1099 Plumas 0 0 0 Riverside 339917 23754 4376 141568 509615 17946 9849 27795 In 6 In 7 0 Sacramento 283212 5383 19250 18693 326538 11433 2261 13694 3566 2058 5624 San Benito 6924 287 357 773 8341 480 43 523 130 58 188 San Bernardino 0 0 0 San Diego 569910 11093 43860 45709 670572 19849 3776 23625 6621 3131 9752 San Francisco 111974 0 35488 6376 153838 13355 In 4 13355 2690 In 4 2690 San Joaquin 99036 2010 11986 7188 120220 6334 1114 7448 1826 828 l654 San Luis Obispo 55136 6568 9156 22851 93711 6000 1232 7232 846 280 1126 San Mateo 176558 763 5527 6811 189659 6618 3340 9958 3094 3346 6440 Santa Barbara 81321 3179 7059 4993 96552 4321 482 4803 1106 367 1473 Santa Clara 359382 5682 14055 7505 386624 66329 1359 67688 6826 181 7007 Santa Cruz 52709 1078 4139 12095 70021 2956 421 3377 561 123 684 Shasta+ 37897 5495 2360 12965 58717 3333 1264 4597 323 281 604 Sierra 1237 34 60 880 2211 100 25 125 12 4 16 Siskiyou 29577 942 827 In 1 31346 2668 In 6 2668 746 In 9 746 Solano+ 88196 785 3047 6278 98306 2625 911 3536 807 600 1407 Sonoma 92412 2669 5673 11752 112506 4841 In 6 4841 2086 In 9 2086 Stanislaus 89770 4243 5485 4417 103915 5003 1232 6235 1580 In 7 1580 Sutter 14828 671 1805 1947 19251 848 161 1009 526 132 658 Tehama 4920 1906 533 1501 middot8860 761 245 1006 260 76 336 Trinity Tulare

4115 1290 523 4621 10549 370 43 413 14 81377 4043 4402 NIA 89822 5039 In 6 5039 984

4 In 9

18 984

Tuolumne+ 18533 2861 930 7934 30258 888 200 1088 43 40 83 Ventura 171111 2666 6600 12273 192650 5519 813 6332 2924 1302 4226 Yolo 29715 850 2200 1928 34693 1890 488 2378 712 312 1024 Yuba

Totals

9365 1550 2064 2033 15012 2075 445 2520 290

6323374 167930 544798 828785 7864887 370608 63353 433961 106841

320

35105

610

141946

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF RJRNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page7

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Miscellaneous secured

Rural Possessory Oil Gasamp Homes1tes Unrestricted Restricted lotat Interests Mineral Others Total

(12) (13) (14) (JS) (16) (17) (18) (19)

middotTOTALlt middotSECURED

~~~~gtgt middot

Alameda Alpine Amador

2827 1292 4119 4 4 NIA NIA NIA 0 NIA NIA NIA 0

2233 18061 725 21019 93 93

lq1bull0gtmiddot o 39243

Butte Calaveras

NIA NIA NIA 0 0 NIA NIA 0 4609 6321 1289 12219 NIA l131 1935 3066

0 lt~l~~j4

Colusa NIA NIA 712 712 0 217 NIA 217 middotmiddotmiddotlt9z~f

Contra Costa 820 2576 516 3912 0 1074 4827 S901 middot_291a~ Del Norte El Dorado Fresno+ Glenn

NIA 215 0 215 1 414 1203 1618 20048 246 452 20746 1428 17 19131 20576

NIA 12500 14352 26852 NIA 359 NIA 359 0 0

~~~ middotmiddot~~~~

Humboldt NIA 14119 525 14644 0 780 7359 8139 middot (58l5 Imperial Inyo

2605 5380 0 7985 13 26 5 44 NIA NIA NIA 0 NIA NIA NIA 0

6ZCi78bull ()

Kem 10192 26595 11393 48180 0 2777 31174 33951 369~79$ Kings Lake+ Lassen

3615 848 4708 9171 0 100 0 100 373 2180 342 2895 0 29 123 152 NIA NIA 1293 1293 0 76 NIA 76

middotmiddot 3431~middot ()2~4

gt bull11u1rt Los Angeles Madera Marin Mariposa+ Mendocino Merced

NIA 33498 NIA 33498 10591 1604 18182 30377 NIA 41953 3889 45842 0 21 15 36 108 240 510 858 0 0 976 976 NIA NIA NIA 0 0 NIA NIA 0

7055 4446 9884 21385 0 0 1204 1204 NIA NIA 0 0 0 0 0 0

middotmiddot~=~~~middot

f IModoc 1282 2985 501 4768 0 0 19103 19103 middotmiddotmiddotmiddotmiddotmiddotmiddotybull7J49 Mono Monterey Napa Nevada Orange

0 0 0 29 29 2199 4145 3167 9511 2 293 4053 4348

10289 503 579 11371 0 0 3674 3674 NIA NIA 63 63 0 0 0 0

1141 2463 228 3832 1076 380 666 2122

)~~~~~ gt)4tf

o~~~tT Placer Plumas

0 231 961 1192 0 95 8111 8206 0 0

lOlJlOmiddotmiddotmiddotmiddotmiddotmiddotbullmiddotbullbullbullmiddotmiddotmiddotbullmiddotmiddotbullbull bullmiddotmiddot obullbull --middot

Riverside Sacramento San Benito

In 2amp3 7070 2475 9545 10781 3 0 10784 5557 1015 1512 8084 137 3226 10107 13470 1821 2241 2262 6324 0 11 0 11

Lgtiii~~~[~ilmiddotbull _~middot77~+ San Bernardino 0 0 San Diego San Francisco

8062 13158 1382 22602 4345 170 70973 75488 0 0 0 0 0 0 0 0

bull$()l~(J)1lt bullJ69Jl8lgt

San Joaquin San Luis Obispo

9683 4258 6701 20642 6 98 1474 1578 6477 1972 3358 11807 481 227 1714 2422 ltimiddot~r~~

San Mateo 798 855 720 2373 5 13 3201 3219 middotmiddot ltiu~ti4bull Santa Barbara Santa Clara Santa Cruz

205 4218 2150 6573 152 888 203 1243 3153 3153 NIA 0

2567 9388 837 12792 0 0 0 0

bullbull )1-0~~ middotbullltlt~7llt

middot 86814 bull Shasta+ 7423 910 2325 10658 16 96 8488 8600 ibullJM76 Sierra 239 239 483 961 166 290 158 614 bull)~~2)7 Siskiyou 5486 In 12 3966 9452 0 0 490 490 tbullbullmiddot44~7C)) Solano+ 4684 3610 2394 10688 0 248 7498 7746 J21~683bullbull Sonoma 27978 5525 2152 35655 0 162 0 162 bullbull 1~5~$fJ bullbull Stanislaus 4483 2926 6650 14059 0 0 0 0 J~MJ Sutter 1915 4318 0 6233 0 256 1766 2022 gt~gt~Jpltmiddot Tehama 16300 4192 4903 25395 0 76 0 76 n1s~~bullbullbull Trinity Tulare

762 In 4 861 1623 0 1117 1117 In 13 21570 In 13 21570 336 In 18 5745 6081 middotmiddotmiddotmiddotmiddotT1~~z~1bullbull

Tuolumne+ Ventura

246 2585 1035 3866 668 367 770 1805 500 4630 1571 6701 NIA 360 11424 11784

middotmiddotymiddotmiddotmiddotmiddotmiddotmiddot~~tregbullbull =bullbull12l~~3middot

Yolo Yuba

1595 1756 3341 6692 0 176 0 176 2690 2290 157 5137 0 444 87 531 -middotbullbull~~~

-middot - -middotmiddot --middotmiddot-middotmiddot-middotmiddotmiddot

Totals 176040 281058 111769 568867 30297 17625 245868 293790 9J~4$t THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY

NIA= Not Available or Not Applicable 0 =Zero bull =No Response to This Item bull 1992middot93 data no data provided for 1993middot94

+ County AssessorRecorder County AssessorRecorderClerk

Page 8

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

UNSECURED ROLL GRAND Unsecured TOTAL TOTAL

Personalty Possessory UNSECURED Aircraft Boats amp Fixtures Interests Other ROLL

(21) (22) (23) (24) (25) (26)

Alameda 1103 14971 23574 3958 In 23 43606 Alpine NIA NIA NIA NIA NIA 0 Amador 76 978 1172 178 2404 Butte 292 4767 4790 269 0 10118

JOCfLgt bullbullmiddotmiddotltbullROLLbullbulllt

bull-middotbullc21rmiddotmiddotmiddot 42216

middotmiddotmiddotmiddot _ ltmiddotbullmiddoto bullbull 41~647

lt10us Calaveras 57 1415 946 78 NIA 2496 Colusa 111 709 1050 68 197 2135 Contra Costa 607 28701 2180 201 31689

middot 43~S10middot gt ~064

middotmiddot ltus12 Del Norte 39 929 434 438 148 1988 El Dorado 374 6793 5774 214 91 13246 Fresno+ 707 6142 21172 1416 NIA 29437 Glenn 136 440 1243 1819 Humboldt 187 1827 3469 921 1076 7480 733tSmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotrmiddotmiddotmiddotmiddotmiddotmiddotmiddot~~ Imperial 200 1385 2872 585 771 5813 68491 Inyo 87 520 1437 NIA 1 2045 bull2~045 Kem 922 3237 17062 623 3873 25717 bull 395~St2 Kings 124 1770 2187 231 0 4312 Lake+ 130 6761 1372 145 191 8599

38~625 lt 11~094 Lassen 40 1026 NIA 309 NA 1375 Los Angeles 3752 48892 In 25 33 280719 333396 Madera 73 1060 2423 180 695 4431 Marin 192 5736 10709 995 167 17799 Mariposa+ 49 441 955 327 NIA 1772 Mendocino 186 1914 5850 470 0 8420 Merced 245 1771 4358 404 1126 7904

middot middot middot 1~4i

i~[bullModoc 42 262 277 268 76 925 middot 28~114 Mono 29 169 423 621 ltmiddotmiddotmiddot 1~38 Monterey 375 5352 13603 1622 In 23 20952 123~63 Napa 319 1646 3630 258 0 S853 lt50~264

Nevada 260 2299 5005 409 0 7973 61~903 Orange 888 25225 109863 1786 2980 140742 middotbullJD8~581 Placer 406 5660 7064 242 420 13792 114jl22 Plumas 57 1413 914 2384 Riverside 1712 3904 27670 ) In 23 33286 Sacramento 739 17506 44303 1735 870 65153

middot~~i= )132~563

San Benito 215 491 1404 65 In 23 2175 San Bernardino 0

l7S62 0

San Diego 2227 19747 63744 0 5 85723 887~71 San Francisco 0 2423 44998 2847 In 23 50268 San Joaquin 388 10233 12015 483 140 23259 c~~~ San Luis Obispo 474 12014 13162 0 0 25650 San Mateo 465 11136 23680 2791 In 23 38072 (_ t bull~~~~ Santa Barbara 604 5739 436 2099 2042 10920 bull1111564 Santa Clara 1250 12815 49815 1468 NIA 65348 bull529820 Santa Cruz 294 2764 8544 1191 0 12793 99667 Shasta+ 294 7308 5147 1552 0 14301 Sierra 6 185 230 1410 12 1843 Siskiyou 118 1604 1761 1436 200 5119 Solano+ 188 4330 6694 647 195 12054 Sonoma 819 5535 12280 1023 529 20186

ltrM77 -middot S770 s

Stanislaus 304 5343 18010 439 0 24096 ))49885 Sutter 121 2641 2121 9 118 5010 Tehama 88 1295 936 117 281 2717 Trinity 297 297

bullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot bullbull bullbullbullmiddot 34~183 ygt -middot~=~~~ Tulare 554 7745 9023 661 136 18119 middotbull bullbullmiddotbullmiddotbullbullbull l4l~61S Tuolumne+ 221 l774 1539 390 0 3924 ltbull bullgtbullbull 41~024 Ventura 976 17029 23411 NIA In 23 41416 bullbullbullbullbullbull263~10middot Yolo 187 1333 4993 151 349 7013 Yuba 108 2180 993 146 187 3614

Totals 24417 341285 630114 39987 297796 1333599

)~1~916middot 17~424

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero middot=No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page9

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEG

REAL PROPERTY DATA (See Table 0 for WorkloadStaff Comparisons)

New Construction Transfers JUriSdlctions lotaJ New Construction

Siilile Issuing Building Assessments Discovered Family Total Building Pennits Resulting Without

Transfers Transfers Pennits Received From Pennits Pennits (1) ~2) (4) (5) ~2 (6)

Alameda NIA NIA 18 13653 10008 NIA Alpine NIA NIA 1 104 NIA NIA Amador 1138 7 l497 Butte NIA NIA NIA NIA NIA NIA Calaveras 724 1635 2 1475 739 NIA Colusa 437middot 1030 3 1532 970 206 Contra Costa 19373 19905 15 22521 14107 0 Del Norte 1450 1933 2 956 717 22 El Dorado 6703 16350 3 5073 3126 45 Fresno+ 10752 18524 16 14447 9215 NIA Glenn 733 3 765 Humboldt NIA 3630 8 3736 1691 NIA Imperial 1826 4935 6 3290 3130 100 Inyo NIA 848 2 NIA 345 NIA Kem 10506 9 16123 13633 Kings 1773 2682 NIA NIA 2310 NIA Lake+ NIA 3847 3 26676 NIA NIA Lassen In 2 960 2 1008 528 30 Los Angeles 181713 366222 86 265256 63515 NIA Madera NIA 7840 5 2735 NIA NIA Marin 1144 1335 12 8247 3957 Mariposa+ NIA 1534 NIA 1132 NIA

63 NIA

Mendocino 2000 3400 4 3000 2100 200 Merced In 2 5586 7 NIA 5245 In 5 Modoc 333 1035 2 331 226 52 Mono 2556 1243 Monterey NIA 7175 13 NIA 1851 NIA Napa NIA 3454 5 1674 NIA 50 Nevada 3510 3749 2 3925 2438 100 Orange 48731 53550 32 34502 27922 23 Placer 6131 8276 7 10497 2933 0 Plumas 3404 2 Riverside NIA 60714 25 11523 18395 NIA Sacramento 20857 26779 middot7 23254 17515 250 San Benito NIA 1321 3 815 634 400 San Bernardino San Diego 33258 65759 19 16824 18582 San Francisco 4846 9270 1 21943 NIA NIA San Joaquin 9756 11061 8 14023 4562 2128 San Luis Obispo 4867 8112 8 11235 NIA 107 San Mateo NIA 11726 21 22285 3186 0 Santa Barbara 2300 3700 8 7316 6712 1000 Santa Clara 24760 29200 17 20112 9784 NIA Santa Cruz NIA 4180 5 5211 1543 11 Shasta+ NIA 6314 4 5480 3793 88 Sierra 130 555 1 247 141 21 Siskiyou 966 6446 6 1541 1001 50 Solano+ 8057 8944 8 3910 1597 Sonoma 10 15000 Stanislaus 8039 19002 10 10195 6079 1500 Sutter NIA 2352 3 3208 1354 12 Tehama 2800 4 2640 1850 105 Trinity 228 315 1 520 630 Tulare NIA 9074 9 NIA NIA

290 NIA

Tuolumne+ 1000 1818 2 1776 1369 100 Ventura 13085 13989 11 25683 7897 NIA Yolo 2220 2561 5 5419 3500 50 Yuba NIA 1549 5 2116 1261 27

Totals 420969 865313 478 677674 282091 7030

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 10

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE G(CONTINUED)

REAL PROPERTY DATA (See Table 0 for WorkloadStatT Comparisons)

Miscellaneous Proposition 8 Uruts

tmprovea tmprovea Affected by New Single Multi Misfortune Property Subdivision RoU Family Family Commercial Industrial Rural Others Total Calamity Splits Lots Corrections

Alameda

(7) (8) 92 (10) 11) (12) 13) (142 15) 16)

S981 44S 201 107 32 343 7109 3S 303 2416

(17)

Alpine 4 19 Amador 290 483 893 Butte NIA NIA NIA NIA NIA NIA 8498 NIA NIA NIA NIA Calaveras 42S 33 35 9 201 1786 2489 9 439 77 781 Colusa NIA NIA NIA NIA NIA NIA 314 5 52 97 252 Contra Costa 19Sl8 200 600 so 100 20468 s 412 223S 13827 Del Norte 37 0 1 0 0 11 49 15 332 25 357 El Dorado 18659 0 267 214 374 Fresno+ 3223 202 303 208 1077 2880 7893 NIA 4888 3219 6225 Glenn 800 Humboldt 113 10 19 7 165 18 332 11 312 172 2100 Imperial 56 18 8 2 40 380 504 4 438 897 822 Inyo NIA NIA NIA NIA NIA NIA 865 4 15 35 263 Kem 1222 0 0 0 0 0 1222 2251 3282 7148 Kings Lake+

NIA NIA NIA NIA NIA NIA 12S 5 640 470 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA

477 NIA

Lassen NIA NIA NIA NIA NIA NIA 0 NIA 46 24 NIA Los Angeles 25667 5500 2750 1982 35899 51496 18788 NIA 140088 Madera 9 0 4 1 39 0 53 NIA 1792 588 6409 Marin NIA NIA NIA NIA NIA NIA 12000 58 626 187 684 Mariposa+ 20 20 5 339 87 100 Mendocino 111 0 12 2 20 0 l4S Sl 700 200 1440 Merced 3100 so so In 9 800 0 4000 23 348 805 4900 Modoc NIA NIA NIA NIA NIA NIA 197 31 78 0 3S6 Mono NIA NIA NIA NIA NIA NIA 1427 Monterey NIA NIA NIA NIA NIA NIA 13123 NIA 251 1192 4882 Napa 1071 NIA NIA NIA NIA NIA 1071 l2S 118 2497 Nevada l32S 27 42 13 354 1761 140 302 251 1541 Orange NIA NIA NIA NIA NIA NIA 204820 744 915 2213 5243 Placer 4179 995 S3 89 0 6869 12185 12 2627 1254 5097 Plumas 312 312 15 84 87 432 Riverside 45630 NIA 656 NIA 93 13575 59954 NIA 10005 NIA 24621 Sacramento 67624 491 368 215 S3 1495 70246 122 5430 3688 22770 San Benito NIA NIA NIA NIA NIA NIA 1680 10 98 564 570 San Bernardino San Diego 42975 3670 2502 1483 761 38656 90047 65 11481 13257 32324 San Francisco 23678 3440 96 27 0 l356 28597 319 268 1022 9434 San Joaquin In 8 3380S In 10 271 1023 0 35099 18 739 2059 7604 San Luis Obispo 4700 150 125 15 100 7366 12456 63 1822 708 9929 San Mateo 23769 87 25 22 563 30 24496 224 171 517 2304 Santa Barbara 12300 219 200 100 12819 16 878 1346 2911 Santa Clara 79256 600 1591 1046 60 146 82699 134 813 3388 12505 Santa Cruz 3473 13 572 846 Shasta+ NIA NIA NIA NIA NIA NIA 198 754 1449 NIA NIA Sierra 79 0 0 2 0 0 81 7 19 0 162 Siskiyou 3252 30 187 94 780 Solano+ 16580 132 160 16872 221 1636 24602 Sonoma 2500 Stanislaus 17361 253 263 81 142 2997 21097 0 1644 1521 NIA Sutter 66 59 22 6 181 5 339 24 163 493 248 Tehama 51 8 6 0 25 90 308 223 618 Trinity Tulare

16 23 NA NIA NIA NIA NIA NIA NIA NIA NIA NIA 5400

Tuolwnne+ 150 3 10 0 5 0 168 6 92 68 382 Ventura NIA NIA NIA NIA NIA NIA NIA 3S83 2360 2179 14764 Yolo 3183 26 38 42 26 0 3315 220 112 1548 Yuba

Totals

NIA NIA NIA NIA NIA NIA 329 24 90 403

403771 50423 10140 3798 5506 80249 826147 58080 76710 53948

790

382300

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DAT A ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 11

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

TABLE M DOLLAR VALUE OF APPEALED PROPERTY

This table provides data on the fiscal impact of assessment appeal decisions on the 601 roll and the supplemental roll As this format is new for 1993-94 we have no comparisons to make from previous fiscal years

Statewide decisions made during 1993-94 reduced the regular county rolls for various years by $17772372010 and the supplemental rolls for various years by $199711789 In total the counties lost approximately $180 million in tax dollars

Notes Columns 1 and 4 contain the roll values of all appealed properties prior to appeal Columns 2 and 5 contain the roll values ofthe appealed properties after the appeal decision The net adjustment to each roll is indicated in columns 3 and 6 PLEASE NOTE THAT TIIlS MAY BE THE LAST YEAR THAT WE WILL COLLECT AND REPORT nns DATA

TABLE N NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

This table provides data on the number of boards or hearing officers for each county which hear property tax appeals To handle the increase in property tax appeals for 1993-94 the most notable changes occurred in the County of Los Angeles and the City and County of San Francisco Los Angeles County increased the number ofassessment appeals boards from 3 to 5 (the maximum allowed under current law) and hearing officers from 10 to 21 San Francisco City and County added a second assessment appeals board and five hearing officers

Notes Column I indicates if thecounty board of supetvisors sits as the county board ofequalization column 2 lists the number ofassessment appeals boards~ and column 3 lists the number hearing officers appointed by and separate from the assessment appeals board

TABLE 0 WORKLOAD INDICATORS

This table provides some workload indicators of an assessors office The workload data from Tables G H I and J when used in conjunction with the data on staffing levels in Table B provide various indicators ofthe efficiency of the assessors office However please note that the data we requested in our questionnaire may not represent the entire workload of an assessors office In addition 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 offurnished data only

Notes Column 1 number of real property units worked is the sum of the total transfers (Table G column 2) new assessments resulting from pennits (Table G column 5) construction discovered without permits (Table G column 6) total Proposition 8 (Table G column 13) units affected by misfortune or calamity (Table G column 14) property splits (Table G column 15) new subdivision lots (Table G column 16) roll corrections (Table G column 17) and assessment appeals (Tables I

x

and J column 7 minus column 5) Column 2 the number of appraisers is the sum of real property appraisers from Budgeted Permanent Positions (Table B Column 2) and Budgeted Temporary Positions (Table D Column 1) The number of units worked (column 1) divided by number of appraisers (column 2) equals the number ofunits worked per appraiser (column 3)

Column 4 the number ofunsecured units worked is the sum of the total business property assessments (Table H column 7) the mandatory audits complete (Table H column IO) and the number ofbusiness property appeals filed (Tables I and J column 5) Column 5 the number of appraisers is the sum of auditor-appraisers from Budgeted Permanent Positions (Table B Column 3) and Budgeted Temporary Positions (Table D Column 2) Column 6 the number of unsecured units worked per auditorshyappraiser is column 4 divided by column 5 the number ofauditor- appraisers

Column 7 is the number of property splits (Table G column 15) divided by the number of drafting personnel (Table B column 4) Column 8 is the number ofnew subdivision lots (Table G column 16) divided by the number ofdrafting personnel (Table B column 4)

TABLEP DISTRIBUTION OF WORKLOAD INDICATORS

In this table the workload indicatorsmiddot provided by Table 0 are sorted in descending order by the number of upits worked Please note that the data we requested in our questionnaire does not represent the entire workload ofan assessors office

The statewide average number of units worked per appraiser is 186772 Fifteen counties out of 58 are above the statewide average The statewide average number of unsecured units worked per auditor-appraiser is 293136 Thirty-two counties are above the unsecured statewide average However please note that not all counties reported in identical units we will further define the data requested to avoid this in the future In addition 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

Notes Please see the Table 0 Notes above for a description ofunit worked

X1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Cost of Other Income Salaries Services services

and From Other Other Gross to Other Map Net Wages Depts Costs Budget Depts Sales Other Budget

Alameda

(1) (2) (3) (4) (5) (6) (7) (8)

$8002636 $899469 $309244 $9211349 $359 $71424 $3273103 $5866463 Alpine 88165 0 16966 105131 0 NIA NIA 105131 Amador 433730 5677 28050 467457 0 0 0 467457 Butte 1541969 0 379060 1921029 0 0 0 1921029 Calaveras Colusa

645122 185361 29083 859566 0 945 0 442117 0 46275 488392 NIA NIA NIA

858621 488392

Contra Costa 6692131 587536 323099 7602766 30033 44285 551272 6977176 Del Norte 373619 0 33707 407326 0 0 0 407326 El Dorado 1988712 251391 160701 2400804 450 0 106469 2293885 Fresno+ 5281193 394704 344225 6020122 116047 30000 1593950 4280125 Glenn 357773 0 74128 431901 0 0 2500 429401 Humboldt 1036197 60850 168584 1265631 NIA 19569 264635 981427 Imperial 751525 0 286026 1037551 0 7715 12744 1017092 Inyo 574662 0 61213 635875 0 1523 2523 631829 Kem 5343694 1189484 321391 6854569 3261 19883 1014292 5817133 Kings 778821 190276 3050 972147 0 4000 480756 487391 Lake+ Lassen

843425 14228 25870 883523 5380 8972 111530 257303 NIA 90425 347728 NIA 5100 NA

757641 342628

Los Angeles Madera

71414000 17409000 2818000 91641000 581000 122000 4878000 886434 NIA 49780 936214 NIA 6910 1500

86060~000 927804

Marin 3380647 40180 125447 3546274 NIA 15000 672474 2858800 Mariposa+ 428329 0 28100 456429 0 6000 0 450429 Mendocino 858540 0 50390 908930 0 50500 0 858430 Merced 1491723 278918 1780 1772421 In 7 21307 1751114 Modoc 263198 0 15850 279048 14000 In 7 6624 258424 Mono 333900 0 105800 439700 0 1124 0 438576 Monterey 2220043 534163 148745 2902951 0 In 7 4000 2898951 Napa 883761 47000 40672 971433 0 6000 142019 823414 Nevada 1299743 201044 84497 l585284 0 3022 10449 l571813 Orange 12322969 1928993 3351641 17603603 NIA 79375 1558504 15965724 Placer 2845037 55795 287094 3187926 776074 19957 2391895

Plumas 390911 0 24800 415711 0 0 26529 389182 Riverside 7850125 1647995 385197 9883317 575 4996253 4886489 Sacramento 7919132 202503 1254839 9376474 0 35892 3647263 5693319 San Benito 405459 0 30860 436319 0 3500 168600 264219 San Bernardino 6853076 657112 414992 7925180 0 113400 1459500 6352280 San Diego 12189142 502559 12691701 NIA 55600 5111321 7524780 San Francisco 4182676 256495 l621266 6060437 0 0 20430 6040007 San Joaquin 3753123 80791 446535 4280449 9037 16887 30612 4223913 San Luis Obispo 2783845 0 303007 3086852 0 8250 11750 3066852 San Mateo 6125081 1077080 5568 7207729 0 12518 21493 71_73718 Santa Barbara 3046015 258569 375509 3680093 0 14131 793036 2872926 Santa Clara 13282049 199864 866095 14348008 0 15000 211000 14122008 Santa Cruz 1500622 424464 1925086 51605 1873481 Shasta+ 1913341 153200 90832 2157373 25643 13423 412503 1705804 Sierra 244845 0 14245 259090 0 3500 0 255590 Siskiyou Solano+

836746 40875 69346 946967 0 6023 0 1704755 402729 157984 2265468 182320 25662 3501

940944 2053985

Sonoma 3455405 406249 512392 4374046 0 43947 68570 4261529 Stanislaus Sutter

2655463 409816 97865 3163144 33505 557454 614654 129896 78404 822954 850 NIA 25108

2572185 796996

Tehama 481714 177432 659146 0 In 7 5657 653489 Trinity 325398 18240 18023 361661 175 2223 359263 Tulare 2181143 440986 220236 2842365 0 4000 99812 2738553 Tuolumne+ 649974 0 69317 719291 0 2680 9658 706953 Ventura 5456600 l315600 0 6772200 0 16000 2353400 4402800 Yolo 1031339 21311 77282 l129932 15364 523344 591224 Yuba

Totals

572992 41170 614162 4000 112306 31523 466333

$226466 7 43 $31993380 $18089112 $276549235 $1748629 $1057733 $35368530 $238374343

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A (CONTINUED)

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Exemption Data Processing Costs oo Program Provided

1991-92 1992-93 Change 1993-94 Change Costs by Other Services Gross Gross from Gross from Included County Implemented

Budget Budget 1991-92 Budget 1992-93 in Budget Depts Internally (9) (10) (11) (12) (13) (14) (15) (16)

Alameda $9619703 $9606324 0 $9211319 -4 $401473 $606471 Alpinebull 95804 105131 10 NIA Amador Butte Calaveras

518177 481798 -7 467457 -3 2070399 2210345 7 1921029 middot13 NIA NIA NIA

747186 840009 12 859566 2 NIA NIA Colusa 462310 518594 12 488392 -6 NIA NIA Contra Costa Del Norte

8040475 7924125 -1 7602766 -4 300578 562429 $329160 383249 362562 middot5 407326 12 NIA NIA NIA

El Dorado 2597082 2575313 -1 2400804 -7 59313 251391 Fresno+ 5925225 6196012 5 6020122 -3 192468 394704 75000 Glenn 491746 434554 -12 431901 -1 oo Humboldt 1315479 1253327 -5 1265631 I oo NIA 60850 NIA Imperial Inyo

952311 1043027 10 1037551 -1 oo 601018 607394 l oo 635875 5 NIA NIA NIA

Kem 6358167 6750150 6 6854569 2 51083 Kings Lake-r

1001076 1069396 7 972147 -9 147513 42763 942674 912024 -3 883523 -3 NIA NIA NIA

Lassen 414928 412201 -1 347728 -16 NIA NIA NIA Los Angeles Madera Marin Mariposa+

97832000 102497000 5 91641000 -11 2350196 5856000 936214 NIA NIA NIA

3642145 3856848 6 3546274 -8 NIA NIA NIA 429392 429392 0 456429 6 NIA NA NIA

Mendocino 991021 929293 -6 908930 -2 0 0 0 Merced Modoc

1930281 1809541 -6 1772421 -2 NIA 173508 NIA 244207 266322 9 279048 5 NIA NIA NIA

Mono 459437 428500 -7 439700 3 NIA NIA 8450 Monterey 2596790 2911474 12 2902951 0 NIA 523876 3125 Napa Nevada

1049866 997550 -5 971433 -3 20000 47000 0 1652783 1705097 3 1585284 -7 NIA NIA NIA

Orange 17224157 16790408 -3 17603603 5 449550 1904781 1021673 Placer Plumas

3138402 3253385 4 3187926 -2 138289 0 0 (j 467205 467205 0 415711 -11 0 0

Riverside 9994242 9994242 0 9883317 -1 NIA 1103793 NIA Sacramento San Benito San Bernardino

10073585 9742577 -3 9376474 -4 294231 198004 445154 519999 484206 -7 436319 -10 NIA NIA NIA

9105237 8723762 -4 7925180 -9 NIA 456517 131482 San Diego 13658809 13326996 -2 12691701 -5 237730 869375 San Francisco 6069497 6438527 6 6060437 -6 0 217898 0 San Joaquin San Luis Obispo

4295303 4514579 5 4280449 -5 NA 80791 NIA 3348564 3245942 -3 3086852 -5 36147 346924 NIA

San Mateo 8099812 7542660 -7 7207729 -4 190787 577898 Santa Barbara 3398846 3401971 0 3680093 8 0 190964 192191 Santa Dara 14954687 14837917 -1 14348008 -3 646169 199864 849266 Santa Cruz 2270994 2160688 -5 1925086 -11 254072 Shasta+ 2032899 1923424 -5 2157373 12 NIA 66085 0 Sierra 259305 266348 3 259090 -3 3000 0 0 Siskiyou 975400 1085556 11 946967 -13 40875 0 Solano+ 2226325 2226325 0 2265468 2 NIA 274804 Sonoma 4071393 4419001 9 4374046 -1 406249 175000 Stanislaus 3815828 3795457 -1 3163144 -17 326500 Sutter 838211 940458 12 822954 -12 103227 0 Tehama 744336 731814 -2 659146 -10 0 0 0 Trinity Tulare

359946 361661 0 2503000 2377292 -5 2842365 20 NIA 329289 NIA

Tuolwtme+ 751368 763890 2 719291 -6 0 0 0 Ventura 6420400 6123200 -5 6772200 11 0 736400 Yolo Yuba

Totals

1199534 1212371 1 1129932 -7 26711 2940 568075 614162 8 614162 0 NIA NIA NIA

$286 750290 $290899327 1 $276082413 -5 $5397725 $15840313 $4743943

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page2

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETED PERMANENT POSITIONS (In Person Years)

oo Oo

Certified Alfjdegen Change Assessor Reil usiriess Cadastral Other 1993-94 1992-93 From 1991-92

Change From

amp Other Property Property Drafts- TechnicaV All Total Total 1992-93 Total 1991-92

Alameda

Managers Appraisers Appraisers persons Professional Clerical Staff Staff to 93-94 Staff (1) (2) (3) (4) (6) Q) (82 (9) (10) ~

to 92-93 (11)

IO 53 27 7 12 67 176 183 -4 18641 -2 Alpine 1 0 0 0 1 0 2 2 0 2 0 Amador 2 3 1 05 0 35 10 105 -5 105 0 Butte 2 14 1 3 0 18 38 49 -22 49 0 Calaveras 3 5 05 2 0 5 15S 16 -3 17 -6 Colusa 1 3 1 1 4 0 10 10 0 11 -9 Contra Costa 7 52 12 5 4 46 126 128 -2 138 -7 Del Norte 3 2 1 05 05 2 9 8 13 9 -11 El Dorado 3 17 2 3 1 21 47 54 -13 54 0 Fresno+ 4 42 14 8 5 57 130 130 0 130 0 Glenn 1 5 5 11 11 0 12 -8 Hwnboldt 3 10 3 1 4 10 31 33 -6 33 0 Imperial 2 8 3 2 0 8 23 23 0 23 0 Inyo 2 3 1 1 0 5 12 12 0 12 0 Kem 6 38 14 5 2 34 99 103 -4 115 -10 Kings 2 7 2 l 0 7 19 20 -5 21 -5 Lake+ 2 8 2 1 2 6 21 224 -6 244 -8 Lassen 2 3 0 1 1 05 7S 10 -25 10 0 Los Angeles 53 357 139 47 155 744 1495 1682 0 1700 0 Madera 3 14 2 3 IO 32 28 14 25 12 Marin 3 26 4 2 12 1 48 795 -40 83 -4 Mariposa+ 1 4 1 1 0 4 11 11 0 11 0 Mendocino 3 8 2 1 1 6 21 2117 -1 25S -17 Merced 5 10 4 1 2 11 33 35 -6 40 -13 Modoc 2 2 1 1 0 2 8 8 0 8 0 Mono 1 7 1 1 0 3 13 13 0 13 0 Monterey 4 18 7 2 2 17 so 51 -2 52 -2 Napa 3 7 3 2 0 75 22S 23 -2 24 -4 Nevada 3 95 l 3 1 125 30 36 -17 36 0 Orange 7 75 56 16 15 168 337 337 0 337 0 Placer 5 21 4 4 8 23 65 65 0 65 0 Plumas 1 0 1 1 1 3 7 10 -30 11 -9dego Riverside 11 62 10 16 23 42 164 183 -10 183 0 Sacramento 7 61 20 6 3 50 147 156 -6 158 -1 San Benito 1 4 1 0 0 4 10 11 -9dego 13S -19 San Bernardino 10 53 10 6 36 50 165 189 -13 195 -3 San Diego 11 69 30 26 365 1065 279 304 -8 302 1 San Francisco 7 29 25 1 0 35 97 110 -12 116 -5 San Joaquin 11 21 7 s 11 23 78 81 -4 88 -8 San Luis Obispo 3 265 4 2 12S 19 67 735 -9dego 765 -4 San Mateo 4 42 15 3 4 38 106 113 -6 118 -4 Santa Barbara 7 23 5 3 5 18 61 60 2 62 -3 Santa Clara 11 76 44 8 11 100 250 253 -1 268 -6 Santa Cnaz 6 11 3 22 3 118 37 383 -3 413 -7 Shasta+ 3 15 5 32 2 12 402 402 0 412 -2 Sierra 1 18 0 02 0 17 47 503 -7 57 -12 Siskiyou 3 6 1 3 0 8 21 22 -5 24 -8 Solano+ 4 14 5 4 5 13 45 44 2 40 10 Sonoma 4 22 7 6 2 25 66 71 -7 74 -4 Stanislaus 3 27 6 2 1 16 55 65 -15 67 -3 Sutter 2 s 3 1 0 95 205 205 0 18 14 Tehama 3 4 1 1 0 9 18 20 -10 21 -5 Trinity 1 3 1 1 0 3 9 9 0 9 0 Tulare 2 23 7 3 8 10 53 54 -2 60 -10 Tuolumne+ 3 5 1 1 0 4 14 16 -13 16 0 Ventura 6 40 11 14 7 35 113 129 -12 139 -7 Yolo 3 6 2 1 0 12 24 26 -8 27 -4 Yuba

Totals

3 4 2 1 0 55 155 155 0 155 0

2800 14848 5365 2466 403S 19680 49194 53336 -8 54665 -2

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page3

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEC

BUDGETED POSITIONS LEFT PERMANENTLY UNFILLED

Business Assessors Real Property Other amp Other Property Auditor- Drafting TechnicaV

Managers Appraisers Appraisers Mapping Professional Clerical Total (1) (2) (3) (4) (5) (6) (8)

Alameda 0 0 0 0 0 2 2 Alpine 0 Amador 0 Butte 2 21 3 3 0 20 49 Calaveras 0 Colusa 0 1 0 0 0 0 1 Contra Costa 0 0 0 0 0 0 0 Del Norte 0 0 0 0 0 0 0 El Dorado 0 Fresno+ 0 0 0 0 0 0 0 Glenn 0 Humboldt 0 Imperial 0 Inyo 0 Kem 0 0 0 0 0 0 0 Kings 0 0 0 0 0 0 0 Lake+ 0 Lassen 0 0 0 0 0 0 0 Los Angeles 0 16 6 4 26 0 52 Madera 0 Marin 0 0 0 0 0 0 0 Mariposa+ 0 Mendocino 0 I 0 0 0 05 15 Merced 0 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 0 Napa 0 Nevada 0 Orange 0 0 6 3 11 21 Placer 0 0 0 0 3 4 Plumas 0 Riverside 0 13 7 11 11 26 68 Sacramento 0 5 2 I 0 2 10 San Benito 0 0 0 0 0 0 0 San Bernardino 0 San Diego 0 4 0 1 5 12 22 San Francisco 0 0 0 0 0 0 0 San Joaquin 0 0 0 0 1 0 1 San Luis Obispo I 0 0 0 0 2 3 San Mateo 0 Santa Barbara 0 Santa Clara 0 0 0 0 0 0 0 Santa Cnaz 1 2 1 0 0 0 4 Shasta+ 0 Sierra 0 0 0 0 0 1 Siskiyou 0 Solano+ 0 Sonoma 1 0 0 0 0 0 1 Stanislaus 0 3 2 0 1 I 7 Sutter 0 0 0 0 0 0 0 Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 1 Yolo 0 Yuba

Totals

0 0 0 0 0 0 0

6 66 27 23 46 805 2485

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page4

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETEDTElIPORARYPOSITIONS (In Penon Yean)

Business Property Other

Real Property Auditor- Drafting Technical Appraisen Appraisen Mapping Professional Clerical Total

1~ (22 (3) (42 (S) (6)

Alameda 0 0 0 0 077 077 Alpine 0 Amador 0 Butte 0 Calaveras 0 Colusa 0 0 0 0 0 0 Contra Costa 03 0 0 0 22 25 Del Norte 0 0 0 0 0 0 El Dorado 0 017 0 0 0 017 Fresno+ 0 0 0 0 5 5 Glenn 0 Humboldt 0 0 0 0 07 07 Imperial 0 0 0 0 007 0o7 Inyo 0 0 0 0 l 1 Kem 0 0 0 0 0 0 Kings 0 0 0 0 0 0 Lake+ 0 Lassen 0 Los Angeles 0 0 0 0 6 6 Madera 0 Marin NIA NIA NIA NIA NIA NIA Mariposa+ 0 Mendocino 05 0 0 0 0 05 Merced 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 Napa 0 Nevada 05 0 0 0 05 1 Orange 0 Placer 0 0 0 0 0 0 Plwnas 0 0 0 0 0 0 Riverside 0 0 0 0 44 44 Sacramento 0 0 0 0 03 03 San Benito 0 0 0 0 0 0 San Bernardino 0 San Diego 0 0 0 0 0 0 San Francisco 0 1 0 0 1 2 San Joaquin 0 0 0 11 26 37 San Luis Obispo 0 0 0 0 0 0 San Mateo 0 0 0 0 232 232 Santa Barbara 0 05 0 0 0 05 Santa Clara 0 0 0 0 125 125 Santa Cruz 0 Shasta+ 0 Sierra 0 0 0 0 0 0 Siskiyou 0 0 0 0 029 029 Solano+ 0 Sonoma 0 0 0 0 0 0 Stanislaus 0 0 0 0 05 05 Sutter 0 1 0 0 0 I Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 0 Yolo 0 Yuba 0 0 0 0 0 0

Totals 13 267 0 11 4015 4522

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 5

TABLE E

LOCAL ROLL VALUE AND STATISTICS

Supplemental Secured Roll Unsecured Roll Assessments

Full Value Full Value Roh in OOOs in OOOs Units

(1) (2) (7)

Alameda Alpine

69876702 $6279672 $76156374 175509

NIA NIA

Amador Butte

1694934 69279 1764213 7522402 425362 7947764

2040 NIA

Calaveras Colusa

2225898 44544 2270442 1191592 81146 1272738

2994 NIA

Contra Costa 60742957 2929323 63672280 31562 Del Norte 756106 42047 798153 1201 El Dorado 8739237 262588 9001825 8731 Fresno+ 24803899 1784201 26588100 36538 Glenn 1151858 61216 1213074 Humboldt 4554148 400446 4954594 5217 Imperial 4502710 638597 5141307 4681 Inyo 2216274 39899 2256173 1168 Kem 28598638 1752763 30351401 32546 Kings Lake+

3294572 145102 3439674 2724586 354841 3079427

5006 NIA

middotLassen 997648 116719 1114367 1738 Los Angeles 448017 057 29620587 477637644 NIA Madera 4152974 168117 4321091 6000 Marin Mariposa+

19793909 829352 20623261 ) 762656 88198 850854 lt

8621 1260

Mendocino 3907813 174878 4082691 4800 Merced 6950585 377894 7328479 NIA Modoc 456736 19776 476512 972 Mono 1514187 242902 1757089 Monterey 17744155 937788 18681943 123263 Napa 8442696 390162 8832858 NIA Nevada 5733915 187550 5921465 3919 Orange 171621293 12592016 184213309 138331 Placer 14245098 513741 14758839 16942 Plumas 1359550 54J75 1413725 1962 Riverside 71072213 2662051 73734264 88802 Sacramento 50029637 3248248 53277 885 42363 San Benito 2118700 86500 2205200 bull 1068 San Bernardino San Diego San Francisco

137231657 7165497 144397 l 54 52328232 5405549 57733781 lt 74026

9618 San Joaquin 20535238 1450121 21985359 13144 San lAais Obispo 12871435 470309 13341744 9018 San Mateo Santa Barbara

48314918 7163069 55477987 22737184 1773792 24510976 lt

11787 10895

Santa Clara 98560237 12043747 110603984 9421 Santa Cruz 13310232 621184 13931416 Shasta+ 6506812 472481 6979293 8497 Sierra 244716 39788 284504 ) 554 Siskiyou 1731219 174001 1905220 2071 Solano+ 17181898 751058 17932956 8506 Sonoma 26052000 l133000 27185000 middotmiddotbull Stanislaus 16242919 823489 17066408 19937 Sutter 3184900 245470 3430370 bull 3941 Tehama 1843938 82240 1926178 3433 Trinity 584432 1473 Tulare Tuolumne+

10459728 511333 10971061 2812488 119953 2932441 lt

16378 2407

Ventura 40178829 2461980 42640809 NIA Yolo 6792150 486985 7279135 5048 Yuba

Totals

1701547 129430 1830977 2362

$1594339612 $111146156 $1706245709 784241

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

Page6

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEF

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Residential Industrial SmgJe Manushy MUiti- Commercial

Family factured Family Vacant Vacant Vacant Residence Homes Residence Land Total Improved Land Total Improved Land Total

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Alameda Alpinebull

302973 686 33446 12970 350075 15262 1624 16886 6382 NIA middot NIA NIA NIA 0 NIA NIA 0 NIA

1844 NIA

8226 0

Amador Butte

10548 753 267 5734 17302 591 160 751 44 NIA NIA NIA NIA 0 NIA NIA 0 NIA

34 NIA

78 0

Calaveras Colusa

12990 In 1 1874 9801 24665 628 337 965 36 NIA NIA NIA NIA 0 NIA NIA 0 NIA

63 NIA

99 0

Contra Costa 253053 middot l327 7477 13491 275348 7971 1090 9061 2204 797 3001 Del Norte 5104 2258 336 4753 12451 488 182 670 39 6 45 El Dorado 38789 2280 1951 13698 56718 1752 544 2296 278 339 617 Fresno+ 148979 5086 5632 18954 178651 9152 1664 10816 3902 1003 4905 Glenn 0 0 0 Humboldt 25232 3318 2653 8672 39875 2181 332 2513 350 314 664 Imperial Inyo

20232 2080 895 24650 47857 3874 2126 6000 437 NIA NIA NIA NIA 0 NIA NIA 0 NIA

355 NIA

792 0

Kem 135618 17862 6784 109812 270076 9154 3071 12225 2585 2778 5363 Kings 19072 800 775 2352 22999 1314 493 1807 236 In 7 236 Lake+ 17538 7829 358 31046 56771 1973 658 2631 32 14 46 Lassen 12000 784 In 1 2100 14884 560 170 730 61 43 104 Los Angeles Madera

1629421 15781 241502 142066 2028770 84132 15490 99622 37428 NIA NIA NIA NIA 0 NIA NIA 0 NIA

11597 NIA

49025 0

Marin Mariposa+

70008 114 5155 10890 86167 2758 588 3346 580 NIA NIA NIA NIA 0 NIA NIA 0 NIA

139 NIA

719 0

Mendocino Merced

16984 2264 917 9467 29632 1813 418 2231 315 NIA NIA NIA NIA 0 NIA NIA 0 NIA

112 NIA

427 0

Modoc 1653 197 27 846 2723 374 254 628 10 17 27 Mono 10535 3935 14470 218 218 0 Monterey 69695 2013 5358 5284 82350 4382 699 S081 757 264 1021 Napa 21888 1142 2036 1620 26686 1705 445 2150 254 276 530 Nevada 33098 1778 836 16358 52070 1105 292 1397 205 195 400 Orange 599171 7901 27505 18232 652809 24851 1719 26570 11583 923 12506 Placer 59661 1875 7252 18963 87751 2789 1293 4082 550 549 1099 Plumas 0 0 0 Riverside 339917 23754 4376 141568 509615 17946 9849 27795 In 6 In 7 0 Sacramento 283212 5383 19250 18693 326538 11433 2261 13694 3566 2058 5624 San Benito 6924 287 357 773 8341 480 43 523 130 58 188 San Bernardino 0 0 0 San Diego 569910 11093 43860 45709 670572 19849 3776 23625 6621 3131 9752 San Francisco 111974 0 35488 6376 153838 13355 In 4 13355 2690 In 4 2690 San Joaquin 99036 2010 11986 7188 120220 6334 1114 7448 1826 828 l654 San Luis Obispo 55136 6568 9156 22851 93711 6000 1232 7232 846 280 1126 San Mateo 176558 763 5527 6811 189659 6618 3340 9958 3094 3346 6440 Santa Barbara 81321 3179 7059 4993 96552 4321 482 4803 1106 367 1473 Santa Clara 359382 5682 14055 7505 386624 66329 1359 67688 6826 181 7007 Santa Cruz 52709 1078 4139 12095 70021 2956 421 3377 561 123 684 Shasta+ 37897 5495 2360 12965 58717 3333 1264 4597 323 281 604 Sierra 1237 34 60 880 2211 100 25 125 12 4 16 Siskiyou 29577 942 827 In 1 31346 2668 In 6 2668 746 In 9 746 Solano+ 88196 785 3047 6278 98306 2625 911 3536 807 600 1407 Sonoma 92412 2669 5673 11752 112506 4841 In 6 4841 2086 In 9 2086 Stanislaus 89770 4243 5485 4417 103915 5003 1232 6235 1580 In 7 1580 Sutter 14828 671 1805 1947 19251 848 161 1009 526 132 658 Tehama 4920 1906 533 1501 middot8860 761 245 1006 260 76 336 Trinity Tulare

4115 1290 523 4621 10549 370 43 413 14 81377 4043 4402 NIA 89822 5039 In 6 5039 984

4 In 9

18 984

Tuolumne+ 18533 2861 930 7934 30258 888 200 1088 43 40 83 Ventura 171111 2666 6600 12273 192650 5519 813 6332 2924 1302 4226 Yolo 29715 850 2200 1928 34693 1890 488 2378 712 312 1024 Yuba

Totals

9365 1550 2064 2033 15012 2075 445 2520 290

6323374 167930 544798 828785 7864887 370608 63353 433961 106841

320

35105

610

141946

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF RJRNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page7

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Miscellaneous secured

Rural Possessory Oil Gasamp Homes1tes Unrestricted Restricted lotat Interests Mineral Others Total

(12) (13) (14) (JS) (16) (17) (18) (19)

middotTOTALlt middotSECURED

~~~~gtgt middot

Alameda Alpine Amador

2827 1292 4119 4 4 NIA NIA NIA 0 NIA NIA NIA 0

2233 18061 725 21019 93 93

lq1bull0gtmiddot o 39243

Butte Calaveras

NIA NIA NIA 0 0 NIA NIA 0 4609 6321 1289 12219 NIA l131 1935 3066

0 lt~l~~j4

Colusa NIA NIA 712 712 0 217 NIA 217 middotmiddotmiddotlt9z~f

Contra Costa 820 2576 516 3912 0 1074 4827 S901 middot_291a~ Del Norte El Dorado Fresno+ Glenn

NIA 215 0 215 1 414 1203 1618 20048 246 452 20746 1428 17 19131 20576

NIA 12500 14352 26852 NIA 359 NIA 359 0 0

~~~ middotmiddot~~~~

Humboldt NIA 14119 525 14644 0 780 7359 8139 middot (58l5 Imperial Inyo

2605 5380 0 7985 13 26 5 44 NIA NIA NIA 0 NIA NIA NIA 0

6ZCi78bull ()

Kem 10192 26595 11393 48180 0 2777 31174 33951 369~79$ Kings Lake+ Lassen

3615 848 4708 9171 0 100 0 100 373 2180 342 2895 0 29 123 152 NIA NIA 1293 1293 0 76 NIA 76

middotmiddot 3431~middot ()2~4

gt bull11u1rt Los Angeles Madera Marin Mariposa+ Mendocino Merced

NIA 33498 NIA 33498 10591 1604 18182 30377 NIA 41953 3889 45842 0 21 15 36 108 240 510 858 0 0 976 976 NIA NIA NIA 0 0 NIA NIA 0

7055 4446 9884 21385 0 0 1204 1204 NIA NIA 0 0 0 0 0 0

middotmiddot~=~~~middot

f IModoc 1282 2985 501 4768 0 0 19103 19103 middotmiddotmiddotmiddotmiddotmiddotmiddotybull7J49 Mono Monterey Napa Nevada Orange

0 0 0 29 29 2199 4145 3167 9511 2 293 4053 4348

10289 503 579 11371 0 0 3674 3674 NIA NIA 63 63 0 0 0 0

1141 2463 228 3832 1076 380 666 2122

)~~~~~ gt)4tf

o~~~tT Placer Plumas

0 231 961 1192 0 95 8111 8206 0 0

lOlJlOmiddotmiddotmiddotmiddotmiddotmiddotbullmiddotbullbullbullmiddotmiddotmiddotbullmiddotmiddotbullbull bullmiddotmiddot obullbull --middot

Riverside Sacramento San Benito

In 2amp3 7070 2475 9545 10781 3 0 10784 5557 1015 1512 8084 137 3226 10107 13470 1821 2241 2262 6324 0 11 0 11

Lgtiii~~~[~ilmiddotbull _~middot77~+ San Bernardino 0 0 San Diego San Francisco

8062 13158 1382 22602 4345 170 70973 75488 0 0 0 0 0 0 0 0

bull$()l~(J)1lt bullJ69Jl8lgt

San Joaquin San Luis Obispo

9683 4258 6701 20642 6 98 1474 1578 6477 1972 3358 11807 481 227 1714 2422 ltimiddot~r~~

San Mateo 798 855 720 2373 5 13 3201 3219 middotmiddot ltiu~ti4bull Santa Barbara Santa Clara Santa Cruz

205 4218 2150 6573 152 888 203 1243 3153 3153 NIA 0

2567 9388 837 12792 0 0 0 0

bullbull )1-0~~ middotbullltlt~7llt

middot 86814 bull Shasta+ 7423 910 2325 10658 16 96 8488 8600 ibullJM76 Sierra 239 239 483 961 166 290 158 614 bull)~~2)7 Siskiyou 5486 In 12 3966 9452 0 0 490 490 tbullbullmiddot44~7C)) Solano+ 4684 3610 2394 10688 0 248 7498 7746 J21~683bullbull Sonoma 27978 5525 2152 35655 0 162 0 162 bullbull 1~5~$fJ bullbull Stanislaus 4483 2926 6650 14059 0 0 0 0 J~MJ Sutter 1915 4318 0 6233 0 256 1766 2022 gt~gt~Jpltmiddot Tehama 16300 4192 4903 25395 0 76 0 76 n1s~~bullbullbull Trinity Tulare

762 In 4 861 1623 0 1117 1117 In 13 21570 In 13 21570 336 In 18 5745 6081 middotmiddotmiddotmiddotmiddotT1~~z~1bullbull

Tuolumne+ Ventura

246 2585 1035 3866 668 367 770 1805 500 4630 1571 6701 NIA 360 11424 11784

middotmiddotymiddotmiddotmiddotmiddotmiddotmiddot~~tregbullbull =bullbull12l~~3middot

Yolo Yuba

1595 1756 3341 6692 0 176 0 176 2690 2290 157 5137 0 444 87 531 -middotbullbull~~~

-middot - -middotmiddot --middotmiddot-middotmiddot-middotmiddotmiddot

Totals 176040 281058 111769 568867 30297 17625 245868 293790 9J~4$t THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY

NIA= Not Available or Not Applicable 0 =Zero bull =No Response to This Item bull 1992middot93 data no data provided for 1993middot94

+ County AssessorRecorder County AssessorRecorderClerk

Page 8

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

UNSECURED ROLL GRAND Unsecured TOTAL TOTAL

Personalty Possessory UNSECURED Aircraft Boats amp Fixtures Interests Other ROLL

(21) (22) (23) (24) (25) (26)

Alameda 1103 14971 23574 3958 In 23 43606 Alpine NIA NIA NIA NIA NIA 0 Amador 76 978 1172 178 2404 Butte 292 4767 4790 269 0 10118

JOCfLgt bullbullmiddotmiddotltbullROLLbullbulllt

bull-middotbullc21rmiddotmiddotmiddot 42216

middotmiddotmiddotmiddot _ ltmiddotbullmiddoto bullbull 41~647

lt10us Calaveras 57 1415 946 78 NIA 2496 Colusa 111 709 1050 68 197 2135 Contra Costa 607 28701 2180 201 31689

middot 43~S10middot gt ~064

middotmiddot ltus12 Del Norte 39 929 434 438 148 1988 El Dorado 374 6793 5774 214 91 13246 Fresno+ 707 6142 21172 1416 NIA 29437 Glenn 136 440 1243 1819 Humboldt 187 1827 3469 921 1076 7480 733tSmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotrmiddotmiddotmiddotmiddotmiddotmiddotmiddot~~ Imperial 200 1385 2872 585 771 5813 68491 Inyo 87 520 1437 NIA 1 2045 bull2~045 Kem 922 3237 17062 623 3873 25717 bull 395~St2 Kings 124 1770 2187 231 0 4312 Lake+ 130 6761 1372 145 191 8599

38~625 lt 11~094 Lassen 40 1026 NIA 309 NA 1375 Los Angeles 3752 48892 In 25 33 280719 333396 Madera 73 1060 2423 180 695 4431 Marin 192 5736 10709 995 167 17799 Mariposa+ 49 441 955 327 NIA 1772 Mendocino 186 1914 5850 470 0 8420 Merced 245 1771 4358 404 1126 7904

middot middot middot 1~4i

i~[bullModoc 42 262 277 268 76 925 middot 28~114 Mono 29 169 423 621 ltmiddotmiddotmiddot 1~38 Monterey 375 5352 13603 1622 In 23 20952 123~63 Napa 319 1646 3630 258 0 S853 lt50~264

Nevada 260 2299 5005 409 0 7973 61~903 Orange 888 25225 109863 1786 2980 140742 middotbullJD8~581 Placer 406 5660 7064 242 420 13792 114jl22 Plumas 57 1413 914 2384 Riverside 1712 3904 27670 ) In 23 33286 Sacramento 739 17506 44303 1735 870 65153

middot~~i= )132~563

San Benito 215 491 1404 65 In 23 2175 San Bernardino 0

l7S62 0

San Diego 2227 19747 63744 0 5 85723 887~71 San Francisco 0 2423 44998 2847 In 23 50268 San Joaquin 388 10233 12015 483 140 23259 c~~~ San Luis Obispo 474 12014 13162 0 0 25650 San Mateo 465 11136 23680 2791 In 23 38072 (_ t bull~~~~ Santa Barbara 604 5739 436 2099 2042 10920 bull1111564 Santa Clara 1250 12815 49815 1468 NIA 65348 bull529820 Santa Cruz 294 2764 8544 1191 0 12793 99667 Shasta+ 294 7308 5147 1552 0 14301 Sierra 6 185 230 1410 12 1843 Siskiyou 118 1604 1761 1436 200 5119 Solano+ 188 4330 6694 647 195 12054 Sonoma 819 5535 12280 1023 529 20186

ltrM77 -middot S770 s

Stanislaus 304 5343 18010 439 0 24096 ))49885 Sutter 121 2641 2121 9 118 5010 Tehama 88 1295 936 117 281 2717 Trinity 297 297

bullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot bullbull bullbullbullmiddot 34~183 ygt -middot~=~~~ Tulare 554 7745 9023 661 136 18119 middotbull bullbullmiddotbullmiddotbullbullbull l4l~61S Tuolumne+ 221 l774 1539 390 0 3924 ltbull bullgtbullbull 41~024 Ventura 976 17029 23411 NIA In 23 41416 bullbullbullbullbullbull263~10middot Yolo 187 1333 4993 151 349 7013 Yuba 108 2180 993 146 187 3614

Totals 24417 341285 630114 39987 297796 1333599

)~1~916middot 17~424

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero middot=No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page9

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEG

REAL PROPERTY DATA (See Table 0 for WorkloadStaff Comparisons)

New Construction Transfers JUriSdlctions lotaJ New Construction

Siilile Issuing Building Assessments Discovered Family Total Building Pennits Resulting Without

Transfers Transfers Pennits Received From Pennits Pennits (1) ~2) (4) (5) ~2 (6)

Alameda NIA NIA 18 13653 10008 NIA Alpine NIA NIA 1 104 NIA NIA Amador 1138 7 l497 Butte NIA NIA NIA NIA NIA NIA Calaveras 724 1635 2 1475 739 NIA Colusa 437middot 1030 3 1532 970 206 Contra Costa 19373 19905 15 22521 14107 0 Del Norte 1450 1933 2 956 717 22 El Dorado 6703 16350 3 5073 3126 45 Fresno+ 10752 18524 16 14447 9215 NIA Glenn 733 3 765 Humboldt NIA 3630 8 3736 1691 NIA Imperial 1826 4935 6 3290 3130 100 Inyo NIA 848 2 NIA 345 NIA Kem 10506 9 16123 13633 Kings 1773 2682 NIA NIA 2310 NIA Lake+ NIA 3847 3 26676 NIA NIA Lassen In 2 960 2 1008 528 30 Los Angeles 181713 366222 86 265256 63515 NIA Madera NIA 7840 5 2735 NIA NIA Marin 1144 1335 12 8247 3957 Mariposa+ NIA 1534 NIA 1132 NIA

63 NIA

Mendocino 2000 3400 4 3000 2100 200 Merced In 2 5586 7 NIA 5245 In 5 Modoc 333 1035 2 331 226 52 Mono 2556 1243 Monterey NIA 7175 13 NIA 1851 NIA Napa NIA 3454 5 1674 NIA 50 Nevada 3510 3749 2 3925 2438 100 Orange 48731 53550 32 34502 27922 23 Placer 6131 8276 7 10497 2933 0 Plumas 3404 2 Riverside NIA 60714 25 11523 18395 NIA Sacramento 20857 26779 middot7 23254 17515 250 San Benito NIA 1321 3 815 634 400 San Bernardino San Diego 33258 65759 19 16824 18582 San Francisco 4846 9270 1 21943 NIA NIA San Joaquin 9756 11061 8 14023 4562 2128 San Luis Obispo 4867 8112 8 11235 NIA 107 San Mateo NIA 11726 21 22285 3186 0 Santa Barbara 2300 3700 8 7316 6712 1000 Santa Clara 24760 29200 17 20112 9784 NIA Santa Cruz NIA 4180 5 5211 1543 11 Shasta+ NIA 6314 4 5480 3793 88 Sierra 130 555 1 247 141 21 Siskiyou 966 6446 6 1541 1001 50 Solano+ 8057 8944 8 3910 1597 Sonoma 10 15000 Stanislaus 8039 19002 10 10195 6079 1500 Sutter NIA 2352 3 3208 1354 12 Tehama 2800 4 2640 1850 105 Trinity 228 315 1 520 630 Tulare NIA 9074 9 NIA NIA

290 NIA

Tuolumne+ 1000 1818 2 1776 1369 100 Ventura 13085 13989 11 25683 7897 NIA Yolo 2220 2561 5 5419 3500 50 Yuba NIA 1549 5 2116 1261 27

Totals 420969 865313 478 677674 282091 7030

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 10

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE G(CONTINUED)

REAL PROPERTY DATA (See Table 0 for WorkloadStatT Comparisons)

Miscellaneous Proposition 8 Uruts

tmprovea tmprovea Affected by New Single Multi Misfortune Property Subdivision RoU Family Family Commercial Industrial Rural Others Total Calamity Splits Lots Corrections

Alameda

(7) (8) 92 (10) 11) (12) 13) (142 15) 16)

S981 44S 201 107 32 343 7109 3S 303 2416

(17)

Alpine 4 19 Amador 290 483 893 Butte NIA NIA NIA NIA NIA NIA 8498 NIA NIA NIA NIA Calaveras 42S 33 35 9 201 1786 2489 9 439 77 781 Colusa NIA NIA NIA NIA NIA NIA 314 5 52 97 252 Contra Costa 19Sl8 200 600 so 100 20468 s 412 223S 13827 Del Norte 37 0 1 0 0 11 49 15 332 25 357 El Dorado 18659 0 267 214 374 Fresno+ 3223 202 303 208 1077 2880 7893 NIA 4888 3219 6225 Glenn 800 Humboldt 113 10 19 7 165 18 332 11 312 172 2100 Imperial 56 18 8 2 40 380 504 4 438 897 822 Inyo NIA NIA NIA NIA NIA NIA 865 4 15 35 263 Kem 1222 0 0 0 0 0 1222 2251 3282 7148 Kings Lake+

NIA NIA NIA NIA NIA NIA 12S 5 640 470 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA

477 NIA

Lassen NIA NIA NIA NIA NIA NIA 0 NIA 46 24 NIA Los Angeles 25667 5500 2750 1982 35899 51496 18788 NIA 140088 Madera 9 0 4 1 39 0 53 NIA 1792 588 6409 Marin NIA NIA NIA NIA NIA NIA 12000 58 626 187 684 Mariposa+ 20 20 5 339 87 100 Mendocino 111 0 12 2 20 0 l4S Sl 700 200 1440 Merced 3100 so so In 9 800 0 4000 23 348 805 4900 Modoc NIA NIA NIA NIA NIA NIA 197 31 78 0 3S6 Mono NIA NIA NIA NIA NIA NIA 1427 Monterey NIA NIA NIA NIA NIA NIA 13123 NIA 251 1192 4882 Napa 1071 NIA NIA NIA NIA NIA 1071 l2S 118 2497 Nevada l32S 27 42 13 354 1761 140 302 251 1541 Orange NIA NIA NIA NIA NIA NIA 204820 744 915 2213 5243 Placer 4179 995 S3 89 0 6869 12185 12 2627 1254 5097 Plumas 312 312 15 84 87 432 Riverside 45630 NIA 656 NIA 93 13575 59954 NIA 10005 NIA 24621 Sacramento 67624 491 368 215 S3 1495 70246 122 5430 3688 22770 San Benito NIA NIA NIA NIA NIA NIA 1680 10 98 564 570 San Bernardino San Diego 42975 3670 2502 1483 761 38656 90047 65 11481 13257 32324 San Francisco 23678 3440 96 27 0 l356 28597 319 268 1022 9434 San Joaquin In 8 3380S In 10 271 1023 0 35099 18 739 2059 7604 San Luis Obispo 4700 150 125 15 100 7366 12456 63 1822 708 9929 San Mateo 23769 87 25 22 563 30 24496 224 171 517 2304 Santa Barbara 12300 219 200 100 12819 16 878 1346 2911 Santa Clara 79256 600 1591 1046 60 146 82699 134 813 3388 12505 Santa Cruz 3473 13 572 846 Shasta+ NIA NIA NIA NIA NIA NIA 198 754 1449 NIA NIA Sierra 79 0 0 2 0 0 81 7 19 0 162 Siskiyou 3252 30 187 94 780 Solano+ 16580 132 160 16872 221 1636 24602 Sonoma 2500 Stanislaus 17361 253 263 81 142 2997 21097 0 1644 1521 NIA Sutter 66 59 22 6 181 5 339 24 163 493 248 Tehama 51 8 6 0 25 90 308 223 618 Trinity Tulare

16 23 NA NIA NIA NIA NIA NIA NIA NIA NIA NIA 5400

Tuolwnne+ 150 3 10 0 5 0 168 6 92 68 382 Ventura NIA NIA NIA NIA NIA NIA NIA 3S83 2360 2179 14764 Yolo 3183 26 38 42 26 0 3315 220 112 1548 Yuba

Totals

NIA NIA NIA NIA NIA NIA 329 24 90 403

403771 50423 10140 3798 5506 80249 826147 58080 76710 53948

790

382300

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DAT A ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 11

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

and J column 7 minus column 5) Column 2 the number of appraisers is the sum of real property appraisers from Budgeted Permanent Positions (Table B Column 2) and Budgeted Temporary Positions (Table D Column 1) The number of units worked (column 1) divided by number of appraisers (column 2) equals the number ofunits worked per appraiser (column 3)

Column 4 the number ofunsecured units worked is the sum of the total business property assessments (Table H column 7) the mandatory audits complete (Table H column IO) and the number ofbusiness property appeals filed (Tables I and J column 5) Column 5 the number of appraisers is the sum of auditor-appraisers from Budgeted Permanent Positions (Table B Column 3) and Budgeted Temporary Positions (Table D Column 2) Column 6 the number of unsecured units worked per auditorshyappraiser is column 4 divided by column 5 the number ofauditor- appraisers

Column 7 is the number of property splits (Table G column 15) divided by the number of drafting personnel (Table B column 4) Column 8 is the number ofnew subdivision lots (Table G column 16) divided by the number ofdrafting personnel (Table B column 4)

TABLEP DISTRIBUTION OF WORKLOAD INDICATORS

In this table the workload indicatorsmiddot provided by Table 0 are sorted in descending order by the number of upits worked Please note that the data we requested in our questionnaire does not represent the entire workload ofan assessors office

The statewide average number of units worked per appraiser is 186772 Fifteen counties out of 58 are above the statewide average The statewide average number of unsecured units worked per auditor-appraiser is 293136 Thirty-two counties are above the unsecured statewide average However please note that not all counties reported in identical units we will further define the data requested to avoid this in the future In addition 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

Notes Please see the Table 0 Notes above for a description ofunit worked

X1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Cost of Other Income Salaries Services services

and From Other Other Gross to Other Map Net Wages Depts Costs Budget Depts Sales Other Budget

Alameda

(1) (2) (3) (4) (5) (6) (7) (8)

$8002636 $899469 $309244 $9211349 $359 $71424 $3273103 $5866463 Alpine 88165 0 16966 105131 0 NIA NIA 105131 Amador 433730 5677 28050 467457 0 0 0 467457 Butte 1541969 0 379060 1921029 0 0 0 1921029 Calaveras Colusa

645122 185361 29083 859566 0 945 0 442117 0 46275 488392 NIA NIA NIA

858621 488392

Contra Costa 6692131 587536 323099 7602766 30033 44285 551272 6977176 Del Norte 373619 0 33707 407326 0 0 0 407326 El Dorado 1988712 251391 160701 2400804 450 0 106469 2293885 Fresno+ 5281193 394704 344225 6020122 116047 30000 1593950 4280125 Glenn 357773 0 74128 431901 0 0 2500 429401 Humboldt 1036197 60850 168584 1265631 NIA 19569 264635 981427 Imperial 751525 0 286026 1037551 0 7715 12744 1017092 Inyo 574662 0 61213 635875 0 1523 2523 631829 Kem 5343694 1189484 321391 6854569 3261 19883 1014292 5817133 Kings 778821 190276 3050 972147 0 4000 480756 487391 Lake+ Lassen

843425 14228 25870 883523 5380 8972 111530 257303 NIA 90425 347728 NIA 5100 NA

757641 342628

Los Angeles Madera

71414000 17409000 2818000 91641000 581000 122000 4878000 886434 NIA 49780 936214 NIA 6910 1500

86060~000 927804

Marin 3380647 40180 125447 3546274 NIA 15000 672474 2858800 Mariposa+ 428329 0 28100 456429 0 6000 0 450429 Mendocino 858540 0 50390 908930 0 50500 0 858430 Merced 1491723 278918 1780 1772421 In 7 21307 1751114 Modoc 263198 0 15850 279048 14000 In 7 6624 258424 Mono 333900 0 105800 439700 0 1124 0 438576 Monterey 2220043 534163 148745 2902951 0 In 7 4000 2898951 Napa 883761 47000 40672 971433 0 6000 142019 823414 Nevada 1299743 201044 84497 l585284 0 3022 10449 l571813 Orange 12322969 1928993 3351641 17603603 NIA 79375 1558504 15965724 Placer 2845037 55795 287094 3187926 776074 19957 2391895

Plumas 390911 0 24800 415711 0 0 26529 389182 Riverside 7850125 1647995 385197 9883317 575 4996253 4886489 Sacramento 7919132 202503 1254839 9376474 0 35892 3647263 5693319 San Benito 405459 0 30860 436319 0 3500 168600 264219 San Bernardino 6853076 657112 414992 7925180 0 113400 1459500 6352280 San Diego 12189142 502559 12691701 NIA 55600 5111321 7524780 San Francisco 4182676 256495 l621266 6060437 0 0 20430 6040007 San Joaquin 3753123 80791 446535 4280449 9037 16887 30612 4223913 San Luis Obispo 2783845 0 303007 3086852 0 8250 11750 3066852 San Mateo 6125081 1077080 5568 7207729 0 12518 21493 71_73718 Santa Barbara 3046015 258569 375509 3680093 0 14131 793036 2872926 Santa Clara 13282049 199864 866095 14348008 0 15000 211000 14122008 Santa Cruz 1500622 424464 1925086 51605 1873481 Shasta+ 1913341 153200 90832 2157373 25643 13423 412503 1705804 Sierra 244845 0 14245 259090 0 3500 0 255590 Siskiyou Solano+

836746 40875 69346 946967 0 6023 0 1704755 402729 157984 2265468 182320 25662 3501

940944 2053985

Sonoma 3455405 406249 512392 4374046 0 43947 68570 4261529 Stanislaus Sutter

2655463 409816 97865 3163144 33505 557454 614654 129896 78404 822954 850 NIA 25108

2572185 796996

Tehama 481714 177432 659146 0 In 7 5657 653489 Trinity 325398 18240 18023 361661 175 2223 359263 Tulare 2181143 440986 220236 2842365 0 4000 99812 2738553 Tuolumne+ 649974 0 69317 719291 0 2680 9658 706953 Ventura 5456600 l315600 0 6772200 0 16000 2353400 4402800 Yolo 1031339 21311 77282 l129932 15364 523344 591224 Yuba

Totals

572992 41170 614162 4000 112306 31523 466333

$226466 7 43 $31993380 $18089112 $276549235 $1748629 $1057733 $35368530 $238374343

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A (CONTINUED)

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Exemption Data Processing Costs oo Program Provided

1991-92 1992-93 Change 1993-94 Change Costs by Other Services Gross Gross from Gross from Included County Implemented

Budget Budget 1991-92 Budget 1992-93 in Budget Depts Internally (9) (10) (11) (12) (13) (14) (15) (16)

Alameda $9619703 $9606324 0 $9211319 -4 $401473 $606471 Alpinebull 95804 105131 10 NIA Amador Butte Calaveras

518177 481798 -7 467457 -3 2070399 2210345 7 1921029 middot13 NIA NIA NIA

747186 840009 12 859566 2 NIA NIA Colusa 462310 518594 12 488392 -6 NIA NIA Contra Costa Del Norte

8040475 7924125 -1 7602766 -4 300578 562429 $329160 383249 362562 middot5 407326 12 NIA NIA NIA

El Dorado 2597082 2575313 -1 2400804 -7 59313 251391 Fresno+ 5925225 6196012 5 6020122 -3 192468 394704 75000 Glenn 491746 434554 -12 431901 -1 oo Humboldt 1315479 1253327 -5 1265631 I oo NIA 60850 NIA Imperial Inyo

952311 1043027 10 1037551 -1 oo 601018 607394 l oo 635875 5 NIA NIA NIA

Kem 6358167 6750150 6 6854569 2 51083 Kings Lake-r

1001076 1069396 7 972147 -9 147513 42763 942674 912024 -3 883523 -3 NIA NIA NIA

Lassen 414928 412201 -1 347728 -16 NIA NIA NIA Los Angeles Madera Marin Mariposa+

97832000 102497000 5 91641000 -11 2350196 5856000 936214 NIA NIA NIA

3642145 3856848 6 3546274 -8 NIA NIA NIA 429392 429392 0 456429 6 NIA NA NIA

Mendocino 991021 929293 -6 908930 -2 0 0 0 Merced Modoc

1930281 1809541 -6 1772421 -2 NIA 173508 NIA 244207 266322 9 279048 5 NIA NIA NIA

Mono 459437 428500 -7 439700 3 NIA NIA 8450 Monterey 2596790 2911474 12 2902951 0 NIA 523876 3125 Napa Nevada

1049866 997550 -5 971433 -3 20000 47000 0 1652783 1705097 3 1585284 -7 NIA NIA NIA

Orange 17224157 16790408 -3 17603603 5 449550 1904781 1021673 Placer Plumas

3138402 3253385 4 3187926 -2 138289 0 0 (j 467205 467205 0 415711 -11 0 0

Riverside 9994242 9994242 0 9883317 -1 NIA 1103793 NIA Sacramento San Benito San Bernardino

10073585 9742577 -3 9376474 -4 294231 198004 445154 519999 484206 -7 436319 -10 NIA NIA NIA

9105237 8723762 -4 7925180 -9 NIA 456517 131482 San Diego 13658809 13326996 -2 12691701 -5 237730 869375 San Francisco 6069497 6438527 6 6060437 -6 0 217898 0 San Joaquin San Luis Obispo

4295303 4514579 5 4280449 -5 NA 80791 NIA 3348564 3245942 -3 3086852 -5 36147 346924 NIA

San Mateo 8099812 7542660 -7 7207729 -4 190787 577898 Santa Barbara 3398846 3401971 0 3680093 8 0 190964 192191 Santa Dara 14954687 14837917 -1 14348008 -3 646169 199864 849266 Santa Cruz 2270994 2160688 -5 1925086 -11 254072 Shasta+ 2032899 1923424 -5 2157373 12 NIA 66085 0 Sierra 259305 266348 3 259090 -3 3000 0 0 Siskiyou 975400 1085556 11 946967 -13 40875 0 Solano+ 2226325 2226325 0 2265468 2 NIA 274804 Sonoma 4071393 4419001 9 4374046 -1 406249 175000 Stanislaus 3815828 3795457 -1 3163144 -17 326500 Sutter 838211 940458 12 822954 -12 103227 0 Tehama 744336 731814 -2 659146 -10 0 0 0 Trinity Tulare

359946 361661 0 2503000 2377292 -5 2842365 20 NIA 329289 NIA

Tuolwtme+ 751368 763890 2 719291 -6 0 0 0 Ventura 6420400 6123200 -5 6772200 11 0 736400 Yolo Yuba

Totals

1199534 1212371 1 1129932 -7 26711 2940 568075 614162 8 614162 0 NIA NIA NIA

$286 750290 $290899327 1 $276082413 -5 $5397725 $15840313 $4743943

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page2

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETED PERMANENT POSITIONS (In Person Years)

oo Oo

Certified Alfjdegen Change Assessor Reil usiriess Cadastral Other 1993-94 1992-93 From 1991-92

Change From

amp Other Property Property Drafts- TechnicaV All Total Total 1992-93 Total 1991-92

Alameda

Managers Appraisers Appraisers persons Professional Clerical Staff Staff to 93-94 Staff (1) (2) (3) (4) (6) Q) (82 (9) (10) ~

to 92-93 (11)

IO 53 27 7 12 67 176 183 -4 18641 -2 Alpine 1 0 0 0 1 0 2 2 0 2 0 Amador 2 3 1 05 0 35 10 105 -5 105 0 Butte 2 14 1 3 0 18 38 49 -22 49 0 Calaveras 3 5 05 2 0 5 15S 16 -3 17 -6 Colusa 1 3 1 1 4 0 10 10 0 11 -9 Contra Costa 7 52 12 5 4 46 126 128 -2 138 -7 Del Norte 3 2 1 05 05 2 9 8 13 9 -11 El Dorado 3 17 2 3 1 21 47 54 -13 54 0 Fresno+ 4 42 14 8 5 57 130 130 0 130 0 Glenn 1 5 5 11 11 0 12 -8 Hwnboldt 3 10 3 1 4 10 31 33 -6 33 0 Imperial 2 8 3 2 0 8 23 23 0 23 0 Inyo 2 3 1 1 0 5 12 12 0 12 0 Kem 6 38 14 5 2 34 99 103 -4 115 -10 Kings 2 7 2 l 0 7 19 20 -5 21 -5 Lake+ 2 8 2 1 2 6 21 224 -6 244 -8 Lassen 2 3 0 1 1 05 7S 10 -25 10 0 Los Angeles 53 357 139 47 155 744 1495 1682 0 1700 0 Madera 3 14 2 3 IO 32 28 14 25 12 Marin 3 26 4 2 12 1 48 795 -40 83 -4 Mariposa+ 1 4 1 1 0 4 11 11 0 11 0 Mendocino 3 8 2 1 1 6 21 2117 -1 25S -17 Merced 5 10 4 1 2 11 33 35 -6 40 -13 Modoc 2 2 1 1 0 2 8 8 0 8 0 Mono 1 7 1 1 0 3 13 13 0 13 0 Monterey 4 18 7 2 2 17 so 51 -2 52 -2 Napa 3 7 3 2 0 75 22S 23 -2 24 -4 Nevada 3 95 l 3 1 125 30 36 -17 36 0 Orange 7 75 56 16 15 168 337 337 0 337 0 Placer 5 21 4 4 8 23 65 65 0 65 0 Plumas 1 0 1 1 1 3 7 10 -30 11 -9dego Riverside 11 62 10 16 23 42 164 183 -10 183 0 Sacramento 7 61 20 6 3 50 147 156 -6 158 -1 San Benito 1 4 1 0 0 4 10 11 -9dego 13S -19 San Bernardino 10 53 10 6 36 50 165 189 -13 195 -3 San Diego 11 69 30 26 365 1065 279 304 -8 302 1 San Francisco 7 29 25 1 0 35 97 110 -12 116 -5 San Joaquin 11 21 7 s 11 23 78 81 -4 88 -8 San Luis Obispo 3 265 4 2 12S 19 67 735 -9dego 765 -4 San Mateo 4 42 15 3 4 38 106 113 -6 118 -4 Santa Barbara 7 23 5 3 5 18 61 60 2 62 -3 Santa Clara 11 76 44 8 11 100 250 253 -1 268 -6 Santa Cnaz 6 11 3 22 3 118 37 383 -3 413 -7 Shasta+ 3 15 5 32 2 12 402 402 0 412 -2 Sierra 1 18 0 02 0 17 47 503 -7 57 -12 Siskiyou 3 6 1 3 0 8 21 22 -5 24 -8 Solano+ 4 14 5 4 5 13 45 44 2 40 10 Sonoma 4 22 7 6 2 25 66 71 -7 74 -4 Stanislaus 3 27 6 2 1 16 55 65 -15 67 -3 Sutter 2 s 3 1 0 95 205 205 0 18 14 Tehama 3 4 1 1 0 9 18 20 -10 21 -5 Trinity 1 3 1 1 0 3 9 9 0 9 0 Tulare 2 23 7 3 8 10 53 54 -2 60 -10 Tuolumne+ 3 5 1 1 0 4 14 16 -13 16 0 Ventura 6 40 11 14 7 35 113 129 -12 139 -7 Yolo 3 6 2 1 0 12 24 26 -8 27 -4 Yuba

Totals

3 4 2 1 0 55 155 155 0 155 0

2800 14848 5365 2466 403S 19680 49194 53336 -8 54665 -2

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page3

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEC

BUDGETED POSITIONS LEFT PERMANENTLY UNFILLED

Business Assessors Real Property Other amp Other Property Auditor- Drafting TechnicaV

Managers Appraisers Appraisers Mapping Professional Clerical Total (1) (2) (3) (4) (5) (6) (8)

Alameda 0 0 0 0 0 2 2 Alpine 0 Amador 0 Butte 2 21 3 3 0 20 49 Calaveras 0 Colusa 0 1 0 0 0 0 1 Contra Costa 0 0 0 0 0 0 0 Del Norte 0 0 0 0 0 0 0 El Dorado 0 Fresno+ 0 0 0 0 0 0 0 Glenn 0 Humboldt 0 Imperial 0 Inyo 0 Kem 0 0 0 0 0 0 0 Kings 0 0 0 0 0 0 0 Lake+ 0 Lassen 0 0 0 0 0 0 0 Los Angeles 0 16 6 4 26 0 52 Madera 0 Marin 0 0 0 0 0 0 0 Mariposa+ 0 Mendocino 0 I 0 0 0 05 15 Merced 0 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 0 Napa 0 Nevada 0 Orange 0 0 6 3 11 21 Placer 0 0 0 0 3 4 Plumas 0 Riverside 0 13 7 11 11 26 68 Sacramento 0 5 2 I 0 2 10 San Benito 0 0 0 0 0 0 0 San Bernardino 0 San Diego 0 4 0 1 5 12 22 San Francisco 0 0 0 0 0 0 0 San Joaquin 0 0 0 0 1 0 1 San Luis Obispo I 0 0 0 0 2 3 San Mateo 0 Santa Barbara 0 Santa Clara 0 0 0 0 0 0 0 Santa Cnaz 1 2 1 0 0 0 4 Shasta+ 0 Sierra 0 0 0 0 0 1 Siskiyou 0 Solano+ 0 Sonoma 1 0 0 0 0 0 1 Stanislaus 0 3 2 0 1 I 7 Sutter 0 0 0 0 0 0 0 Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 1 Yolo 0 Yuba

Totals

0 0 0 0 0 0 0

6 66 27 23 46 805 2485

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page4

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETEDTElIPORARYPOSITIONS (In Penon Yean)

Business Property Other

Real Property Auditor- Drafting Technical Appraisen Appraisen Mapping Professional Clerical Total

1~ (22 (3) (42 (S) (6)

Alameda 0 0 0 0 077 077 Alpine 0 Amador 0 Butte 0 Calaveras 0 Colusa 0 0 0 0 0 0 Contra Costa 03 0 0 0 22 25 Del Norte 0 0 0 0 0 0 El Dorado 0 017 0 0 0 017 Fresno+ 0 0 0 0 5 5 Glenn 0 Humboldt 0 0 0 0 07 07 Imperial 0 0 0 0 007 0o7 Inyo 0 0 0 0 l 1 Kem 0 0 0 0 0 0 Kings 0 0 0 0 0 0 Lake+ 0 Lassen 0 Los Angeles 0 0 0 0 6 6 Madera 0 Marin NIA NIA NIA NIA NIA NIA Mariposa+ 0 Mendocino 05 0 0 0 0 05 Merced 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 Napa 0 Nevada 05 0 0 0 05 1 Orange 0 Placer 0 0 0 0 0 0 Plwnas 0 0 0 0 0 0 Riverside 0 0 0 0 44 44 Sacramento 0 0 0 0 03 03 San Benito 0 0 0 0 0 0 San Bernardino 0 San Diego 0 0 0 0 0 0 San Francisco 0 1 0 0 1 2 San Joaquin 0 0 0 11 26 37 San Luis Obispo 0 0 0 0 0 0 San Mateo 0 0 0 0 232 232 Santa Barbara 0 05 0 0 0 05 Santa Clara 0 0 0 0 125 125 Santa Cruz 0 Shasta+ 0 Sierra 0 0 0 0 0 0 Siskiyou 0 0 0 0 029 029 Solano+ 0 Sonoma 0 0 0 0 0 0 Stanislaus 0 0 0 0 05 05 Sutter 0 1 0 0 0 I Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 0 Yolo 0 Yuba 0 0 0 0 0 0

Totals 13 267 0 11 4015 4522

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 5

TABLE E

LOCAL ROLL VALUE AND STATISTICS

Supplemental Secured Roll Unsecured Roll Assessments

Full Value Full Value Roh in OOOs in OOOs Units

(1) (2) (7)

Alameda Alpine

69876702 $6279672 $76156374 175509

NIA NIA

Amador Butte

1694934 69279 1764213 7522402 425362 7947764

2040 NIA

Calaveras Colusa

2225898 44544 2270442 1191592 81146 1272738

2994 NIA

Contra Costa 60742957 2929323 63672280 31562 Del Norte 756106 42047 798153 1201 El Dorado 8739237 262588 9001825 8731 Fresno+ 24803899 1784201 26588100 36538 Glenn 1151858 61216 1213074 Humboldt 4554148 400446 4954594 5217 Imperial 4502710 638597 5141307 4681 Inyo 2216274 39899 2256173 1168 Kem 28598638 1752763 30351401 32546 Kings Lake+

3294572 145102 3439674 2724586 354841 3079427

5006 NIA

middotLassen 997648 116719 1114367 1738 Los Angeles 448017 057 29620587 477637644 NIA Madera 4152974 168117 4321091 6000 Marin Mariposa+

19793909 829352 20623261 ) 762656 88198 850854 lt

8621 1260

Mendocino 3907813 174878 4082691 4800 Merced 6950585 377894 7328479 NIA Modoc 456736 19776 476512 972 Mono 1514187 242902 1757089 Monterey 17744155 937788 18681943 123263 Napa 8442696 390162 8832858 NIA Nevada 5733915 187550 5921465 3919 Orange 171621293 12592016 184213309 138331 Placer 14245098 513741 14758839 16942 Plumas 1359550 54J75 1413725 1962 Riverside 71072213 2662051 73734264 88802 Sacramento 50029637 3248248 53277 885 42363 San Benito 2118700 86500 2205200 bull 1068 San Bernardino San Diego San Francisco

137231657 7165497 144397 l 54 52328232 5405549 57733781 lt 74026

9618 San Joaquin 20535238 1450121 21985359 13144 San lAais Obispo 12871435 470309 13341744 9018 San Mateo Santa Barbara

48314918 7163069 55477987 22737184 1773792 24510976 lt

11787 10895

Santa Clara 98560237 12043747 110603984 9421 Santa Cruz 13310232 621184 13931416 Shasta+ 6506812 472481 6979293 8497 Sierra 244716 39788 284504 ) 554 Siskiyou 1731219 174001 1905220 2071 Solano+ 17181898 751058 17932956 8506 Sonoma 26052000 l133000 27185000 middotmiddotbull Stanislaus 16242919 823489 17066408 19937 Sutter 3184900 245470 3430370 bull 3941 Tehama 1843938 82240 1926178 3433 Trinity 584432 1473 Tulare Tuolumne+

10459728 511333 10971061 2812488 119953 2932441 lt

16378 2407

Ventura 40178829 2461980 42640809 NIA Yolo 6792150 486985 7279135 5048 Yuba

Totals

1701547 129430 1830977 2362

$1594339612 $111146156 $1706245709 784241

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

Page6

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEF

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Residential Industrial SmgJe Manushy MUiti- Commercial

Family factured Family Vacant Vacant Vacant Residence Homes Residence Land Total Improved Land Total Improved Land Total

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Alameda Alpinebull

302973 686 33446 12970 350075 15262 1624 16886 6382 NIA middot NIA NIA NIA 0 NIA NIA 0 NIA

1844 NIA

8226 0

Amador Butte

10548 753 267 5734 17302 591 160 751 44 NIA NIA NIA NIA 0 NIA NIA 0 NIA

34 NIA

78 0

Calaveras Colusa

12990 In 1 1874 9801 24665 628 337 965 36 NIA NIA NIA NIA 0 NIA NIA 0 NIA

63 NIA

99 0

Contra Costa 253053 middot l327 7477 13491 275348 7971 1090 9061 2204 797 3001 Del Norte 5104 2258 336 4753 12451 488 182 670 39 6 45 El Dorado 38789 2280 1951 13698 56718 1752 544 2296 278 339 617 Fresno+ 148979 5086 5632 18954 178651 9152 1664 10816 3902 1003 4905 Glenn 0 0 0 Humboldt 25232 3318 2653 8672 39875 2181 332 2513 350 314 664 Imperial Inyo

20232 2080 895 24650 47857 3874 2126 6000 437 NIA NIA NIA NIA 0 NIA NIA 0 NIA

355 NIA

792 0

Kem 135618 17862 6784 109812 270076 9154 3071 12225 2585 2778 5363 Kings 19072 800 775 2352 22999 1314 493 1807 236 In 7 236 Lake+ 17538 7829 358 31046 56771 1973 658 2631 32 14 46 Lassen 12000 784 In 1 2100 14884 560 170 730 61 43 104 Los Angeles Madera

1629421 15781 241502 142066 2028770 84132 15490 99622 37428 NIA NIA NIA NIA 0 NIA NIA 0 NIA

11597 NIA

49025 0

Marin Mariposa+

70008 114 5155 10890 86167 2758 588 3346 580 NIA NIA NIA NIA 0 NIA NIA 0 NIA

139 NIA

719 0

Mendocino Merced

16984 2264 917 9467 29632 1813 418 2231 315 NIA NIA NIA NIA 0 NIA NIA 0 NIA

112 NIA

427 0

Modoc 1653 197 27 846 2723 374 254 628 10 17 27 Mono 10535 3935 14470 218 218 0 Monterey 69695 2013 5358 5284 82350 4382 699 S081 757 264 1021 Napa 21888 1142 2036 1620 26686 1705 445 2150 254 276 530 Nevada 33098 1778 836 16358 52070 1105 292 1397 205 195 400 Orange 599171 7901 27505 18232 652809 24851 1719 26570 11583 923 12506 Placer 59661 1875 7252 18963 87751 2789 1293 4082 550 549 1099 Plumas 0 0 0 Riverside 339917 23754 4376 141568 509615 17946 9849 27795 In 6 In 7 0 Sacramento 283212 5383 19250 18693 326538 11433 2261 13694 3566 2058 5624 San Benito 6924 287 357 773 8341 480 43 523 130 58 188 San Bernardino 0 0 0 San Diego 569910 11093 43860 45709 670572 19849 3776 23625 6621 3131 9752 San Francisco 111974 0 35488 6376 153838 13355 In 4 13355 2690 In 4 2690 San Joaquin 99036 2010 11986 7188 120220 6334 1114 7448 1826 828 l654 San Luis Obispo 55136 6568 9156 22851 93711 6000 1232 7232 846 280 1126 San Mateo 176558 763 5527 6811 189659 6618 3340 9958 3094 3346 6440 Santa Barbara 81321 3179 7059 4993 96552 4321 482 4803 1106 367 1473 Santa Clara 359382 5682 14055 7505 386624 66329 1359 67688 6826 181 7007 Santa Cruz 52709 1078 4139 12095 70021 2956 421 3377 561 123 684 Shasta+ 37897 5495 2360 12965 58717 3333 1264 4597 323 281 604 Sierra 1237 34 60 880 2211 100 25 125 12 4 16 Siskiyou 29577 942 827 In 1 31346 2668 In 6 2668 746 In 9 746 Solano+ 88196 785 3047 6278 98306 2625 911 3536 807 600 1407 Sonoma 92412 2669 5673 11752 112506 4841 In 6 4841 2086 In 9 2086 Stanislaus 89770 4243 5485 4417 103915 5003 1232 6235 1580 In 7 1580 Sutter 14828 671 1805 1947 19251 848 161 1009 526 132 658 Tehama 4920 1906 533 1501 middot8860 761 245 1006 260 76 336 Trinity Tulare

4115 1290 523 4621 10549 370 43 413 14 81377 4043 4402 NIA 89822 5039 In 6 5039 984

4 In 9

18 984

Tuolumne+ 18533 2861 930 7934 30258 888 200 1088 43 40 83 Ventura 171111 2666 6600 12273 192650 5519 813 6332 2924 1302 4226 Yolo 29715 850 2200 1928 34693 1890 488 2378 712 312 1024 Yuba

Totals

9365 1550 2064 2033 15012 2075 445 2520 290

6323374 167930 544798 828785 7864887 370608 63353 433961 106841

320

35105

610

141946

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF RJRNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page7

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Miscellaneous secured

Rural Possessory Oil Gasamp Homes1tes Unrestricted Restricted lotat Interests Mineral Others Total

(12) (13) (14) (JS) (16) (17) (18) (19)

middotTOTALlt middotSECURED

~~~~gtgt middot

Alameda Alpine Amador

2827 1292 4119 4 4 NIA NIA NIA 0 NIA NIA NIA 0

2233 18061 725 21019 93 93

lq1bull0gtmiddot o 39243

Butte Calaveras

NIA NIA NIA 0 0 NIA NIA 0 4609 6321 1289 12219 NIA l131 1935 3066

0 lt~l~~j4

Colusa NIA NIA 712 712 0 217 NIA 217 middotmiddotmiddotlt9z~f

Contra Costa 820 2576 516 3912 0 1074 4827 S901 middot_291a~ Del Norte El Dorado Fresno+ Glenn

NIA 215 0 215 1 414 1203 1618 20048 246 452 20746 1428 17 19131 20576

NIA 12500 14352 26852 NIA 359 NIA 359 0 0

~~~ middotmiddot~~~~

Humboldt NIA 14119 525 14644 0 780 7359 8139 middot (58l5 Imperial Inyo

2605 5380 0 7985 13 26 5 44 NIA NIA NIA 0 NIA NIA NIA 0

6ZCi78bull ()

Kem 10192 26595 11393 48180 0 2777 31174 33951 369~79$ Kings Lake+ Lassen

3615 848 4708 9171 0 100 0 100 373 2180 342 2895 0 29 123 152 NIA NIA 1293 1293 0 76 NIA 76

middotmiddot 3431~middot ()2~4

gt bull11u1rt Los Angeles Madera Marin Mariposa+ Mendocino Merced

NIA 33498 NIA 33498 10591 1604 18182 30377 NIA 41953 3889 45842 0 21 15 36 108 240 510 858 0 0 976 976 NIA NIA NIA 0 0 NIA NIA 0

7055 4446 9884 21385 0 0 1204 1204 NIA NIA 0 0 0 0 0 0

middotmiddot~=~~~middot

f IModoc 1282 2985 501 4768 0 0 19103 19103 middotmiddotmiddotmiddotmiddotmiddotmiddotybull7J49 Mono Monterey Napa Nevada Orange

0 0 0 29 29 2199 4145 3167 9511 2 293 4053 4348

10289 503 579 11371 0 0 3674 3674 NIA NIA 63 63 0 0 0 0

1141 2463 228 3832 1076 380 666 2122

)~~~~~ gt)4tf

o~~~tT Placer Plumas

0 231 961 1192 0 95 8111 8206 0 0

lOlJlOmiddotmiddotmiddotmiddotmiddotmiddotbullmiddotbullbullbullmiddotmiddotmiddotbullmiddotmiddotbullbull bullmiddotmiddot obullbull --middot

Riverside Sacramento San Benito

In 2amp3 7070 2475 9545 10781 3 0 10784 5557 1015 1512 8084 137 3226 10107 13470 1821 2241 2262 6324 0 11 0 11

Lgtiii~~~[~ilmiddotbull _~middot77~+ San Bernardino 0 0 San Diego San Francisco

8062 13158 1382 22602 4345 170 70973 75488 0 0 0 0 0 0 0 0

bull$()l~(J)1lt bullJ69Jl8lgt

San Joaquin San Luis Obispo

9683 4258 6701 20642 6 98 1474 1578 6477 1972 3358 11807 481 227 1714 2422 ltimiddot~r~~

San Mateo 798 855 720 2373 5 13 3201 3219 middotmiddot ltiu~ti4bull Santa Barbara Santa Clara Santa Cruz

205 4218 2150 6573 152 888 203 1243 3153 3153 NIA 0

2567 9388 837 12792 0 0 0 0

bullbull )1-0~~ middotbullltlt~7llt

middot 86814 bull Shasta+ 7423 910 2325 10658 16 96 8488 8600 ibullJM76 Sierra 239 239 483 961 166 290 158 614 bull)~~2)7 Siskiyou 5486 In 12 3966 9452 0 0 490 490 tbullbullmiddot44~7C)) Solano+ 4684 3610 2394 10688 0 248 7498 7746 J21~683bullbull Sonoma 27978 5525 2152 35655 0 162 0 162 bullbull 1~5~$fJ bullbull Stanislaus 4483 2926 6650 14059 0 0 0 0 J~MJ Sutter 1915 4318 0 6233 0 256 1766 2022 gt~gt~Jpltmiddot Tehama 16300 4192 4903 25395 0 76 0 76 n1s~~bullbullbull Trinity Tulare

762 In 4 861 1623 0 1117 1117 In 13 21570 In 13 21570 336 In 18 5745 6081 middotmiddotmiddotmiddotmiddotT1~~z~1bullbull

Tuolumne+ Ventura

246 2585 1035 3866 668 367 770 1805 500 4630 1571 6701 NIA 360 11424 11784

middotmiddotymiddotmiddotmiddotmiddotmiddotmiddot~~tregbullbull =bullbull12l~~3middot

Yolo Yuba

1595 1756 3341 6692 0 176 0 176 2690 2290 157 5137 0 444 87 531 -middotbullbull~~~

-middot - -middotmiddot --middotmiddot-middotmiddot-middotmiddotmiddot

Totals 176040 281058 111769 568867 30297 17625 245868 293790 9J~4$t THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY

NIA= Not Available or Not Applicable 0 =Zero bull =No Response to This Item bull 1992middot93 data no data provided for 1993middot94

+ County AssessorRecorder County AssessorRecorderClerk

Page 8

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

UNSECURED ROLL GRAND Unsecured TOTAL TOTAL

Personalty Possessory UNSECURED Aircraft Boats amp Fixtures Interests Other ROLL

(21) (22) (23) (24) (25) (26)

Alameda 1103 14971 23574 3958 In 23 43606 Alpine NIA NIA NIA NIA NIA 0 Amador 76 978 1172 178 2404 Butte 292 4767 4790 269 0 10118

JOCfLgt bullbullmiddotmiddotltbullROLLbullbulllt

bull-middotbullc21rmiddotmiddotmiddot 42216

middotmiddotmiddotmiddot _ ltmiddotbullmiddoto bullbull 41~647

lt10us Calaveras 57 1415 946 78 NIA 2496 Colusa 111 709 1050 68 197 2135 Contra Costa 607 28701 2180 201 31689

middot 43~S10middot gt ~064

middotmiddot ltus12 Del Norte 39 929 434 438 148 1988 El Dorado 374 6793 5774 214 91 13246 Fresno+ 707 6142 21172 1416 NIA 29437 Glenn 136 440 1243 1819 Humboldt 187 1827 3469 921 1076 7480 733tSmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotrmiddotmiddotmiddotmiddotmiddotmiddotmiddot~~ Imperial 200 1385 2872 585 771 5813 68491 Inyo 87 520 1437 NIA 1 2045 bull2~045 Kem 922 3237 17062 623 3873 25717 bull 395~St2 Kings 124 1770 2187 231 0 4312 Lake+ 130 6761 1372 145 191 8599

38~625 lt 11~094 Lassen 40 1026 NIA 309 NA 1375 Los Angeles 3752 48892 In 25 33 280719 333396 Madera 73 1060 2423 180 695 4431 Marin 192 5736 10709 995 167 17799 Mariposa+ 49 441 955 327 NIA 1772 Mendocino 186 1914 5850 470 0 8420 Merced 245 1771 4358 404 1126 7904

middot middot middot 1~4i

i~[bullModoc 42 262 277 268 76 925 middot 28~114 Mono 29 169 423 621 ltmiddotmiddotmiddot 1~38 Monterey 375 5352 13603 1622 In 23 20952 123~63 Napa 319 1646 3630 258 0 S853 lt50~264

Nevada 260 2299 5005 409 0 7973 61~903 Orange 888 25225 109863 1786 2980 140742 middotbullJD8~581 Placer 406 5660 7064 242 420 13792 114jl22 Plumas 57 1413 914 2384 Riverside 1712 3904 27670 ) In 23 33286 Sacramento 739 17506 44303 1735 870 65153

middot~~i= )132~563

San Benito 215 491 1404 65 In 23 2175 San Bernardino 0

l7S62 0

San Diego 2227 19747 63744 0 5 85723 887~71 San Francisco 0 2423 44998 2847 In 23 50268 San Joaquin 388 10233 12015 483 140 23259 c~~~ San Luis Obispo 474 12014 13162 0 0 25650 San Mateo 465 11136 23680 2791 In 23 38072 (_ t bull~~~~ Santa Barbara 604 5739 436 2099 2042 10920 bull1111564 Santa Clara 1250 12815 49815 1468 NIA 65348 bull529820 Santa Cruz 294 2764 8544 1191 0 12793 99667 Shasta+ 294 7308 5147 1552 0 14301 Sierra 6 185 230 1410 12 1843 Siskiyou 118 1604 1761 1436 200 5119 Solano+ 188 4330 6694 647 195 12054 Sonoma 819 5535 12280 1023 529 20186

ltrM77 -middot S770 s

Stanislaus 304 5343 18010 439 0 24096 ))49885 Sutter 121 2641 2121 9 118 5010 Tehama 88 1295 936 117 281 2717 Trinity 297 297

bullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot bullbull bullbullbullmiddot 34~183 ygt -middot~=~~~ Tulare 554 7745 9023 661 136 18119 middotbull bullbullmiddotbullmiddotbullbullbull l4l~61S Tuolumne+ 221 l774 1539 390 0 3924 ltbull bullgtbullbull 41~024 Ventura 976 17029 23411 NIA In 23 41416 bullbullbullbullbullbull263~10middot Yolo 187 1333 4993 151 349 7013 Yuba 108 2180 993 146 187 3614

Totals 24417 341285 630114 39987 297796 1333599

)~1~916middot 17~424

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero middot=No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page9

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEG

REAL PROPERTY DATA (See Table 0 for WorkloadStaff Comparisons)

New Construction Transfers JUriSdlctions lotaJ New Construction

Siilile Issuing Building Assessments Discovered Family Total Building Pennits Resulting Without

Transfers Transfers Pennits Received From Pennits Pennits (1) ~2) (4) (5) ~2 (6)

Alameda NIA NIA 18 13653 10008 NIA Alpine NIA NIA 1 104 NIA NIA Amador 1138 7 l497 Butte NIA NIA NIA NIA NIA NIA Calaveras 724 1635 2 1475 739 NIA Colusa 437middot 1030 3 1532 970 206 Contra Costa 19373 19905 15 22521 14107 0 Del Norte 1450 1933 2 956 717 22 El Dorado 6703 16350 3 5073 3126 45 Fresno+ 10752 18524 16 14447 9215 NIA Glenn 733 3 765 Humboldt NIA 3630 8 3736 1691 NIA Imperial 1826 4935 6 3290 3130 100 Inyo NIA 848 2 NIA 345 NIA Kem 10506 9 16123 13633 Kings 1773 2682 NIA NIA 2310 NIA Lake+ NIA 3847 3 26676 NIA NIA Lassen In 2 960 2 1008 528 30 Los Angeles 181713 366222 86 265256 63515 NIA Madera NIA 7840 5 2735 NIA NIA Marin 1144 1335 12 8247 3957 Mariposa+ NIA 1534 NIA 1132 NIA

63 NIA

Mendocino 2000 3400 4 3000 2100 200 Merced In 2 5586 7 NIA 5245 In 5 Modoc 333 1035 2 331 226 52 Mono 2556 1243 Monterey NIA 7175 13 NIA 1851 NIA Napa NIA 3454 5 1674 NIA 50 Nevada 3510 3749 2 3925 2438 100 Orange 48731 53550 32 34502 27922 23 Placer 6131 8276 7 10497 2933 0 Plumas 3404 2 Riverside NIA 60714 25 11523 18395 NIA Sacramento 20857 26779 middot7 23254 17515 250 San Benito NIA 1321 3 815 634 400 San Bernardino San Diego 33258 65759 19 16824 18582 San Francisco 4846 9270 1 21943 NIA NIA San Joaquin 9756 11061 8 14023 4562 2128 San Luis Obispo 4867 8112 8 11235 NIA 107 San Mateo NIA 11726 21 22285 3186 0 Santa Barbara 2300 3700 8 7316 6712 1000 Santa Clara 24760 29200 17 20112 9784 NIA Santa Cruz NIA 4180 5 5211 1543 11 Shasta+ NIA 6314 4 5480 3793 88 Sierra 130 555 1 247 141 21 Siskiyou 966 6446 6 1541 1001 50 Solano+ 8057 8944 8 3910 1597 Sonoma 10 15000 Stanislaus 8039 19002 10 10195 6079 1500 Sutter NIA 2352 3 3208 1354 12 Tehama 2800 4 2640 1850 105 Trinity 228 315 1 520 630 Tulare NIA 9074 9 NIA NIA

290 NIA

Tuolumne+ 1000 1818 2 1776 1369 100 Ventura 13085 13989 11 25683 7897 NIA Yolo 2220 2561 5 5419 3500 50 Yuba NIA 1549 5 2116 1261 27

Totals 420969 865313 478 677674 282091 7030

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 10

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE G(CONTINUED)

REAL PROPERTY DATA (See Table 0 for WorkloadStatT Comparisons)

Miscellaneous Proposition 8 Uruts

tmprovea tmprovea Affected by New Single Multi Misfortune Property Subdivision RoU Family Family Commercial Industrial Rural Others Total Calamity Splits Lots Corrections

Alameda

(7) (8) 92 (10) 11) (12) 13) (142 15) 16)

S981 44S 201 107 32 343 7109 3S 303 2416

(17)

Alpine 4 19 Amador 290 483 893 Butte NIA NIA NIA NIA NIA NIA 8498 NIA NIA NIA NIA Calaveras 42S 33 35 9 201 1786 2489 9 439 77 781 Colusa NIA NIA NIA NIA NIA NIA 314 5 52 97 252 Contra Costa 19Sl8 200 600 so 100 20468 s 412 223S 13827 Del Norte 37 0 1 0 0 11 49 15 332 25 357 El Dorado 18659 0 267 214 374 Fresno+ 3223 202 303 208 1077 2880 7893 NIA 4888 3219 6225 Glenn 800 Humboldt 113 10 19 7 165 18 332 11 312 172 2100 Imperial 56 18 8 2 40 380 504 4 438 897 822 Inyo NIA NIA NIA NIA NIA NIA 865 4 15 35 263 Kem 1222 0 0 0 0 0 1222 2251 3282 7148 Kings Lake+

NIA NIA NIA NIA NIA NIA 12S 5 640 470 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA

477 NIA

Lassen NIA NIA NIA NIA NIA NIA 0 NIA 46 24 NIA Los Angeles 25667 5500 2750 1982 35899 51496 18788 NIA 140088 Madera 9 0 4 1 39 0 53 NIA 1792 588 6409 Marin NIA NIA NIA NIA NIA NIA 12000 58 626 187 684 Mariposa+ 20 20 5 339 87 100 Mendocino 111 0 12 2 20 0 l4S Sl 700 200 1440 Merced 3100 so so In 9 800 0 4000 23 348 805 4900 Modoc NIA NIA NIA NIA NIA NIA 197 31 78 0 3S6 Mono NIA NIA NIA NIA NIA NIA 1427 Monterey NIA NIA NIA NIA NIA NIA 13123 NIA 251 1192 4882 Napa 1071 NIA NIA NIA NIA NIA 1071 l2S 118 2497 Nevada l32S 27 42 13 354 1761 140 302 251 1541 Orange NIA NIA NIA NIA NIA NIA 204820 744 915 2213 5243 Placer 4179 995 S3 89 0 6869 12185 12 2627 1254 5097 Plumas 312 312 15 84 87 432 Riverside 45630 NIA 656 NIA 93 13575 59954 NIA 10005 NIA 24621 Sacramento 67624 491 368 215 S3 1495 70246 122 5430 3688 22770 San Benito NIA NIA NIA NIA NIA NIA 1680 10 98 564 570 San Bernardino San Diego 42975 3670 2502 1483 761 38656 90047 65 11481 13257 32324 San Francisco 23678 3440 96 27 0 l356 28597 319 268 1022 9434 San Joaquin In 8 3380S In 10 271 1023 0 35099 18 739 2059 7604 San Luis Obispo 4700 150 125 15 100 7366 12456 63 1822 708 9929 San Mateo 23769 87 25 22 563 30 24496 224 171 517 2304 Santa Barbara 12300 219 200 100 12819 16 878 1346 2911 Santa Clara 79256 600 1591 1046 60 146 82699 134 813 3388 12505 Santa Cruz 3473 13 572 846 Shasta+ NIA NIA NIA NIA NIA NIA 198 754 1449 NIA NIA Sierra 79 0 0 2 0 0 81 7 19 0 162 Siskiyou 3252 30 187 94 780 Solano+ 16580 132 160 16872 221 1636 24602 Sonoma 2500 Stanislaus 17361 253 263 81 142 2997 21097 0 1644 1521 NIA Sutter 66 59 22 6 181 5 339 24 163 493 248 Tehama 51 8 6 0 25 90 308 223 618 Trinity Tulare

16 23 NA NIA NIA NIA NIA NIA NIA NIA NIA NIA 5400

Tuolwnne+ 150 3 10 0 5 0 168 6 92 68 382 Ventura NIA NIA NIA NIA NIA NIA NIA 3S83 2360 2179 14764 Yolo 3183 26 38 42 26 0 3315 220 112 1548 Yuba

Totals

NIA NIA NIA NIA NIA NIA 329 24 90 403

403771 50423 10140 3798 5506 80249 826147 58080 76710 53948

790

382300

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DAT A ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 11

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Cost of Other Income Salaries Services services

and From Other Other Gross to Other Map Net Wages Depts Costs Budget Depts Sales Other Budget

Alameda

(1) (2) (3) (4) (5) (6) (7) (8)

$8002636 $899469 $309244 $9211349 $359 $71424 $3273103 $5866463 Alpine 88165 0 16966 105131 0 NIA NIA 105131 Amador 433730 5677 28050 467457 0 0 0 467457 Butte 1541969 0 379060 1921029 0 0 0 1921029 Calaveras Colusa

645122 185361 29083 859566 0 945 0 442117 0 46275 488392 NIA NIA NIA

858621 488392

Contra Costa 6692131 587536 323099 7602766 30033 44285 551272 6977176 Del Norte 373619 0 33707 407326 0 0 0 407326 El Dorado 1988712 251391 160701 2400804 450 0 106469 2293885 Fresno+ 5281193 394704 344225 6020122 116047 30000 1593950 4280125 Glenn 357773 0 74128 431901 0 0 2500 429401 Humboldt 1036197 60850 168584 1265631 NIA 19569 264635 981427 Imperial 751525 0 286026 1037551 0 7715 12744 1017092 Inyo 574662 0 61213 635875 0 1523 2523 631829 Kem 5343694 1189484 321391 6854569 3261 19883 1014292 5817133 Kings 778821 190276 3050 972147 0 4000 480756 487391 Lake+ Lassen

843425 14228 25870 883523 5380 8972 111530 257303 NIA 90425 347728 NIA 5100 NA

757641 342628

Los Angeles Madera

71414000 17409000 2818000 91641000 581000 122000 4878000 886434 NIA 49780 936214 NIA 6910 1500

86060~000 927804

Marin 3380647 40180 125447 3546274 NIA 15000 672474 2858800 Mariposa+ 428329 0 28100 456429 0 6000 0 450429 Mendocino 858540 0 50390 908930 0 50500 0 858430 Merced 1491723 278918 1780 1772421 In 7 21307 1751114 Modoc 263198 0 15850 279048 14000 In 7 6624 258424 Mono 333900 0 105800 439700 0 1124 0 438576 Monterey 2220043 534163 148745 2902951 0 In 7 4000 2898951 Napa 883761 47000 40672 971433 0 6000 142019 823414 Nevada 1299743 201044 84497 l585284 0 3022 10449 l571813 Orange 12322969 1928993 3351641 17603603 NIA 79375 1558504 15965724 Placer 2845037 55795 287094 3187926 776074 19957 2391895

Plumas 390911 0 24800 415711 0 0 26529 389182 Riverside 7850125 1647995 385197 9883317 575 4996253 4886489 Sacramento 7919132 202503 1254839 9376474 0 35892 3647263 5693319 San Benito 405459 0 30860 436319 0 3500 168600 264219 San Bernardino 6853076 657112 414992 7925180 0 113400 1459500 6352280 San Diego 12189142 502559 12691701 NIA 55600 5111321 7524780 San Francisco 4182676 256495 l621266 6060437 0 0 20430 6040007 San Joaquin 3753123 80791 446535 4280449 9037 16887 30612 4223913 San Luis Obispo 2783845 0 303007 3086852 0 8250 11750 3066852 San Mateo 6125081 1077080 5568 7207729 0 12518 21493 71_73718 Santa Barbara 3046015 258569 375509 3680093 0 14131 793036 2872926 Santa Clara 13282049 199864 866095 14348008 0 15000 211000 14122008 Santa Cruz 1500622 424464 1925086 51605 1873481 Shasta+ 1913341 153200 90832 2157373 25643 13423 412503 1705804 Sierra 244845 0 14245 259090 0 3500 0 255590 Siskiyou Solano+

836746 40875 69346 946967 0 6023 0 1704755 402729 157984 2265468 182320 25662 3501

940944 2053985

Sonoma 3455405 406249 512392 4374046 0 43947 68570 4261529 Stanislaus Sutter

2655463 409816 97865 3163144 33505 557454 614654 129896 78404 822954 850 NIA 25108

2572185 796996

Tehama 481714 177432 659146 0 In 7 5657 653489 Trinity 325398 18240 18023 361661 175 2223 359263 Tulare 2181143 440986 220236 2842365 0 4000 99812 2738553 Tuolumne+ 649974 0 69317 719291 0 2680 9658 706953 Ventura 5456600 l315600 0 6772200 0 16000 2353400 4402800 Yolo 1031339 21311 77282 l129932 15364 523344 591224 Yuba

Totals

572992 41170 614162 4000 112306 31523 466333

$226466 7 43 $31993380 $18089112 $276549235 $1748629 $1057733 $35368530 $238374343

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 1

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A (CONTINUED)

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Exemption Data Processing Costs oo Program Provided

1991-92 1992-93 Change 1993-94 Change Costs by Other Services Gross Gross from Gross from Included County Implemented

Budget Budget 1991-92 Budget 1992-93 in Budget Depts Internally (9) (10) (11) (12) (13) (14) (15) (16)

Alameda $9619703 $9606324 0 $9211319 -4 $401473 $606471 Alpinebull 95804 105131 10 NIA Amador Butte Calaveras

518177 481798 -7 467457 -3 2070399 2210345 7 1921029 middot13 NIA NIA NIA

747186 840009 12 859566 2 NIA NIA Colusa 462310 518594 12 488392 -6 NIA NIA Contra Costa Del Norte

8040475 7924125 -1 7602766 -4 300578 562429 $329160 383249 362562 middot5 407326 12 NIA NIA NIA

El Dorado 2597082 2575313 -1 2400804 -7 59313 251391 Fresno+ 5925225 6196012 5 6020122 -3 192468 394704 75000 Glenn 491746 434554 -12 431901 -1 oo Humboldt 1315479 1253327 -5 1265631 I oo NIA 60850 NIA Imperial Inyo

952311 1043027 10 1037551 -1 oo 601018 607394 l oo 635875 5 NIA NIA NIA

Kem 6358167 6750150 6 6854569 2 51083 Kings Lake-r

1001076 1069396 7 972147 -9 147513 42763 942674 912024 -3 883523 -3 NIA NIA NIA

Lassen 414928 412201 -1 347728 -16 NIA NIA NIA Los Angeles Madera Marin Mariposa+

97832000 102497000 5 91641000 -11 2350196 5856000 936214 NIA NIA NIA

3642145 3856848 6 3546274 -8 NIA NIA NIA 429392 429392 0 456429 6 NIA NA NIA

Mendocino 991021 929293 -6 908930 -2 0 0 0 Merced Modoc

1930281 1809541 -6 1772421 -2 NIA 173508 NIA 244207 266322 9 279048 5 NIA NIA NIA

Mono 459437 428500 -7 439700 3 NIA NIA 8450 Monterey 2596790 2911474 12 2902951 0 NIA 523876 3125 Napa Nevada

1049866 997550 -5 971433 -3 20000 47000 0 1652783 1705097 3 1585284 -7 NIA NIA NIA

Orange 17224157 16790408 -3 17603603 5 449550 1904781 1021673 Placer Plumas

3138402 3253385 4 3187926 -2 138289 0 0 (j 467205 467205 0 415711 -11 0 0

Riverside 9994242 9994242 0 9883317 -1 NIA 1103793 NIA Sacramento San Benito San Bernardino

10073585 9742577 -3 9376474 -4 294231 198004 445154 519999 484206 -7 436319 -10 NIA NIA NIA

9105237 8723762 -4 7925180 -9 NIA 456517 131482 San Diego 13658809 13326996 -2 12691701 -5 237730 869375 San Francisco 6069497 6438527 6 6060437 -6 0 217898 0 San Joaquin San Luis Obispo

4295303 4514579 5 4280449 -5 NA 80791 NIA 3348564 3245942 -3 3086852 -5 36147 346924 NIA

San Mateo 8099812 7542660 -7 7207729 -4 190787 577898 Santa Barbara 3398846 3401971 0 3680093 8 0 190964 192191 Santa Dara 14954687 14837917 -1 14348008 -3 646169 199864 849266 Santa Cruz 2270994 2160688 -5 1925086 -11 254072 Shasta+ 2032899 1923424 -5 2157373 12 NIA 66085 0 Sierra 259305 266348 3 259090 -3 3000 0 0 Siskiyou 975400 1085556 11 946967 -13 40875 0 Solano+ 2226325 2226325 0 2265468 2 NIA 274804 Sonoma 4071393 4419001 9 4374046 -1 406249 175000 Stanislaus 3815828 3795457 -1 3163144 -17 326500 Sutter 838211 940458 12 822954 -12 103227 0 Tehama 744336 731814 -2 659146 -10 0 0 0 Trinity Tulare

359946 361661 0 2503000 2377292 -5 2842365 20 NIA 329289 NIA

Tuolwtme+ 751368 763890 2 719291 -6 0 0 0 Ventura 6420400 6123200 -5 6772200 11 0 736400 Yolo Yuba

Totals

1199534 1212371 1 1129932 -7 26711 2940 568075 614162 8 614162 0 NIA NIA NIA

$286 750290 $290899327 1 $276082413 -5 $5397725 $15840313 $4743943

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page2

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETED PERMANENT POSITIONS (In Person Years)

oo Oo

Certified Alfjdegen Change Assessor Reil usiriess Cadastral Other 1993-94 1992-93 From 1991-92

Change From

amp Other Property Property Drafts- TechnicaV All Total Total 1992-93 Total 1991-92

Alameda

Managers Appraisers Appraisers persons Professional Clerical Staff Staff to 93-94 Staff (1) (2) (3) (4) (6) Q) (82 (9) (10) ~

to 92-93 (11)

IO 53 27 7 12 67 176 183 -4 18641 -2 Alpine 1 0 0 0 1 0 2 2 0 2 0 Amador 2 3 1 05 0 35 10 105 -5 105 0 Butte 2 14 1 3 0 18 38 49 -22 49 0 Calaveras 3 5 05 2 0 5 15S 16 -3 17 -6 Colusa 1 3 1 1 4 0 10 10 0 11 -9 Contra Costa 7 52 12 5 4 46 126 128 -2 138 -7 Del Norte 3 2 1 05 05 2 9 8 13 9 -11 El Dorado 3 17 2 3 1 21 47 54 -13 54 0 Fresno+ 4 42 14 8 5 57 130 130 0 130 0 Glenn 1 5 5 11 11 0 12 -8 Hwnboldt 3 10 3 1 4 10 31 33 -6 33 0 Imperial 2 8 3 2 0 8 23 23 0 23 0 Inyo 2 3 1 1 0 5 12 12 0 12 0 Kem 6 38 14 5 2 34 99 103 -4 115 -10 Kings 2 7 2 l 0 7 19 20 -5 21 -5 Lake+ 2 8 2 1 2 6 21 224 -6 244 -8 Lassen 2 3 0 1 1 05 7S 10 -25 10 0 Los Angeles 53 357 139 47 155 744 1495 1682 0 1700 0 Madera 3 14 2 3 IO 32 28 14 25 12 Marin 3 26 4 2 12 1 48 795 -40 83 -4 Mariposa+ 1 4 1 1 0 4 11 11 0 11 0 Mendocino 3 8 2 1 1 6 21 2117 -1 25S -17 Merced 5 10 4 1 2 11 33 35 -6 40 -13 Modoc 2 2 1 1 0 2 8 8 0 8 0 Mono 1 7 1 1 0 3 13 13 0 13 0 Monterey 4 18 7 2 2 17 so 51 -2 52 -2 Napa 3 7 3 2 0 75 22S 23 -2 24 -4 Nevada 3 95 l 3 1 125 30 36 -17 36 0 Orange 7 75 56 16 15 168 337 337 0 337 0 Placer 5 21 4 4 8 23 65 65 0 65 0 Plumas 1 0 1 1 1 3 7 10 -30 11 -9dego Riverside 11 62 10 16 23 42 164 183 -10 183 0 Sacramento 7 61 20 6 3 50 147 156 -6 158 -1 San Benito 1 4 1 0 0 4 10 11 -9dego 13S -19 San Bernardino 10 53 10 6 36 50 165 189 -13 195 -3 San Diego 11 69 30 26 365 1065 279 304 -8 302 1 San Francisco 7 29 25 1 0 35 97 110 -12 116 -5 San Joaquin 11 21 7 s 11 23 78 81 -4 88 -8 San Luis Obispo 3 265 4 2 12S 19 67 735 -9dego 765 -4 San Mateo 4 42 15 3 4 38 106 113 -6 118 -4 Santa Barbara 7 23 5 3 5 18 61 60 2 62 -3 Santa Clara 11 76 44 8 11 100 250 253 -1 268 -6 Santa Cnaz 6 11 3 22 3 118 37 383 -3 413 -7 Shasta+ 3 15 5 32 2 12 402 402 0 412 -2 Sierra 1 18 0 02 0 17 47 503 -7 57 -12 Siskiyou 3 6 1 3 0 8 21 22 -5 24 -8 Solano+ 4 14 5 4 5 13 45 44 2 40 10 Sonoma 4 22 7 6 2 25 66 71 -7 74 -4 Stanislaus 3 27 6 2 1 16 55 65 -15 67 -3 Sutter 2 s 3 1 0 95 205 205 0 18 14 Tehama 3 4 1 1 0 9 18 20 -10 21 -5 Trinity 1 3 1 1 0 3 9 9 0 9 0 Tulare 2 23 7 3 8 10 53 54 -2 60 -10 Tuolumne+ 3 5 1 1 0 4 14 16 -13 16 0 Ventura 6 40 11 14 7 35 113 129 -12 139 -7 Yolo 3 6 2 1 0 12 24 26 -8 27 -4 Yuba

Totals

3 4 2 1 0 55 155 155 0 155 0

2800 14848 5365 2466 403S 19680 49194 53336 -8 54665 -2

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page3

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEC

BUDGETED POSITIONS LEFT PERMANENTLY UNFILLED

Business Assessors Real Property Other amp Other Property Auditor- Drafting TechnicaV

Managers Appraisers Appraisers Mapping Professional Clerical Total (1) (2) (3) (4) (5) (6) (8)

Alameda 0 0 0 0 0 2 2 Alpine 0 Amador 0 Butte 2 21 3 3 0 20 49 Calaveras 0 Colusa 0 1 0 0 0 0 1 Contra Costa 0 0 0 0 0 0 0 Del Norte 0 0 0 0 0 0 0 El Dorado 0 Fresno+ 0 0 0 0 0 0 0 Glenn 0 Humboldt 0 Imperial 0 Inyo 0 Kem 0 0 0 0 0 0 0 Kings 0 0 0 0 0 0 0 Lake+ 0 Lassen 0 0 0 0 0 0 0 Los Angeles 0 16 6 4 26 0 52 Madera 0 Marin 0 0 0 0 0 0 0 Mariposa+ 0 Mendocino 0 I 0 0 0 05 15 Merced 0 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 0 Napa 0 Nevada 0 Orange 0 0 6 3 11 21 Placer 0 0 0 0 3 4 Plumas 0 Riverside 0 13 7 11 11 26 68 Sacramento 0 5 2 I 0 2 10 San Benito 0 0 0 0 0 0 0 San Bernardino 0 San Diego 0 4 0 1 5 12 22 San Francisco 0 0 0 0 0 0 0 San Joaquin 0 0 0 0 1 0 1 San Luis Obispo I 0 0 0 0 2 3 San Mateo 0 Santa Barbara 0 Santa Clara 0 0 0 0 0 0 0 Santa Cnaz 1 2 1 0 0 0 4 Shasta+ 0 Sierra 0 0 0 0 0 1 Siskiyou 0 Solano+ 0 Sonoma 1 0 0 0 0 0 1 Stanislaus 0 3 2 0 1 I 7 Sutter 0 0 0 0 0 0 0 Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 1 Yolo 0 Yuba

Totals

0 0 0 0 0 0 0

6 66 27 23 46 805 2485

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page4

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETEDTElIPORARYPOSITIONS (In Penon Yean)

Business Property Other

Real Property Auditor- Drafting Technical Appraisen Appraisen Mapping Professional Clerical Total

1~ (22 (3) (42 (S) (6)

Alameda 0 0 0 0 077 077 Alpine 0 Amador 0 Butte 0 Calaveras 0 Colusa 0 0 0 0 0 0 Contra Costa 03 0 0 0 22 25 Del Norte 0 0 0 0 0 0 El Dorado 0 017 0 0 0 017 Fresno+ 0 0 0 0 5 5 Glenn 0 Humboldt 0 0 0 0 07 07 Imperial 0 0 0 0 007 0o7 Inyo 0 0 0 0 l 1 Kem 0 0 0 0 0 0 Kings 0 0 0 0 0 0 Lake+ 0 Lassen 0 Los Angeles 0 0 0 0 6 6 Madera 0 Marin NIA NIA NIA NIA NIA NIA Mariposa+ 0 Mendocino 05 0 0 0 0 05 Merced 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 Napa 0 Nevada 05 0 0 0 05 1 Orange 0 Placer 0 0 0 0 0 0 Plwnas 0 0 0 0 0 0 Riverside 0 0 0 0 44 44 Sacramento 0 0 0 0 03 03 San Benito 0 0 0 0 0 0 San Bernardino 0 San Diego 0 0 0 0 0 0 San Francisco 0 1 0 0 1 2 San Joaquin 0 0 0 11 26 37 San Luis Obispo 0 0 0 0 0 0 San Mateo 0 0 0 0 232 232 Santa Barbara 0 05 0 0 0 05 Santa Clara 0 0 0 0 125 125 Santa Cruz 0 Shasta+ 0 Sierra 0 0 0 0 0 0 Siskiyou 0 0 0 0 029 029 Solano+ 0 Sonoma 0 0 0 0 0 0 Stanislaus 0 0 0 0 05 05 Sutter 0 1 0 0 0 I Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 0 Yolo 0 Yuba 0 0 0 0 0 0

Totals 13 267 0 11 4015 4522

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 5

TABLE E

LOCAL ROLL VALUE AND STATISTICS

Supplemental Secured Roll Unsecured Roll Assessments

Full Value Full Value Roh in OOOs in OOOs Units

(1) (2) (7)

Alameda Alpine

69876702 $6279672 $76156374 175509

NIA NIA

Amador Butte

1694934 69279 1764213 7522402 425362 7947764

2040 NIA

Calaveras Colusa

2225898 44544 2270442 1191592 81146 1272738

2994 NIA

Contra Costa 60742957 2929323 63672280 31562 Del Norte 756106 42047 798153 1201 El Dorado 8739237 262588 9001825 8731 Fresno+ 24803899 1784201 26588100 36538 Glenn 1151858 61216 1213074 Humboldt 4554148 400446 4954594 5217 Imperial 4502710 638597 5141307 4681 Inyo 2216274 39899 2256173 1168 Kem 28598638 1752763 30351401 32546 Kings Lake+

3294572 145102 3439674 2724586 354841 3079427

5006 NIA

middotLassen 997648 116719 1114367 1738 Los Angeles 448017 057 29620587 477637644 NIA Madera 4152974 168117 4321091 6000 Marin Mariposa+

19793909 829352 20623261 ) 762656 88198 850854 lt

8621 1260

Mendocino 3907813 174878 4082691 4800 Merced 6950585 377894 7328479 NIA Modoc 456736 19776 476512 972 Mono 1514187 242902 1757089 Monterey 17744155 937788 18681943 123263 Napa 8442696 390162 8832858 NIA Nevada 5733915 187550 5921465 3919 Orange 171621293 12592016 184213309 138331 Placer 14245098 513741 14758839 16942 Plumas 1359550 54J75 1413725 1962 Riverside 71072213 2662051 73734264 88802 Sacramento 50029637 3248248 53277 885 42363 San Benito 2118700 86500 2205200 bull 1068 San Bernardino San Diego San Francisco

137231657 7165497 144397 l 54 52328232 5405549 57733781 lt 74026

9618 San Joaquin 20535238 1450121 21985359 13144 San lAais Obispo 12871435 470309 13341744 9018 San Mateo Santa Barbara

48314918 7163069 55477987 22737184 1773792 24510976 lt

11787 10895

Santa Clara 98560237 12043747 110603984 9421 Santa Cruz 13310232 621184 13931416 Shasta+ 6506812 472481 6979293 8497 Sierra 244716 39788 284504 ) 554 Siskiyou 1731219 174001 1905220 2071 Solano+ 17181898 751058 17932956 8506 Sonoma 26052000 l133000 27185000 middotmiddotbull Stanislaus 16242919 823489 17066408 19937 Sutter 3184900 245470 3430370 bull 3941 Tehama 1843938 82240 1926178 3433 Trinity 584432 1473 Tulare Tuolumne+

10459728 511333 10971061 2812488 119953 2932441 lt

16378 2407

Ventura 40178829 2461980 42640809 NIA Yolo 6792150 486985 7279135 5048 Yuba

Totals

1701547 129430 1830977 2362

$1594339612 $111146156 $1706245709 784241

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

Page6

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEF

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Residential Industrial SmgJe Manushy MUiti- Commercial

Family factured Family Vacant Vacant Vacant Residence Homes Residence Land Total Improved Land Total Improved Land Total

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Alameda Alpinebull

302973 686 33446 12970 350075 15262 1624 16886 6382 NIA middot NIA NIA NIA 0 NIA NIA 0 NIA

1844 NIA

8226 0

Amador Butte

10548 753 267 5734 17302 591 160 751 44 NIA NIA NIA NIA 0 NIA NIA 0 NIA

34 NIA

78 0

Calaveras Colusa

12990 In 1 1874 9801 24665 628 337 965 36 NIA NIA NIA NIA 0 NIA NIA 0 NIA

63 NIA

99 0

Contra Costa 253053 middot l327 7477 13491 275348 7971 1090 9061 2204 797 3001 Del Norte 5104 2258 336 4753 12451 488 182 670 39 6 45 El Dorado 38789 2280 1951 13698 56718 1752 544 2296 278 339 617 Fresno+ 148979 5086 5632 18954 178651 9152 1664 10816 3902 1003 4905 Glenn 0 0 0 Humboldt 25232 3318 2653 8672 39875 2181 332 2513 350 314 664 Imperial Inyo

20232 2080 895 24650 47857 3874 2126 6000 437 NIA NIA NIA NIA 0 NIA NIA 0 NIA

355 NIA

792 0

Kem 135618 17862 6784 109812 270076 9154 3071 12225 2585 2778 5363 Kings 19072 800 775 2352 22999 1314 493 1807 236 In 7 236 Lake+ 17538 7829 358 31046 56771 1973 658 2631 32 14 46 Lassen 12000 784 In 1 2100 14884 560 170 730 61 43 104 Los Angeles Madera

1629421 15781 241502 142066 2028770 84132 15490 99622 37428 NIA NIA NIA NIA 0 NIA NIA 0 NIA

11597 NIA

49025 0

Marin Mariposa+

70008 114 5155 10890 86167 2758 588 3346 580 NIA NIA NIA NIA 0 NIA NIA 0 NIA

139 NIA

719 0

Mendocino Merced

16984 2264 917 9467 29632 1813 418 2231 315 NIA NIA NIA NIA 0 NIA NIA 0 NIA

112 NIA

427 0

Modoc 1653 197 27 846 2723 374 254 628 10 17 27 Mono 10535 3935 14470 218 218 0 Monterey 69695 2013 5358 5284 82350 4382 699 S081 757 264 1021 Napa 21888 1142 2036 1620 26686 1705 445 2150 254 276 530 Nevada 33098 1778 836 16358 52070 1105 292 1397 205 195 400 Orange 599171 7901 27505 18232 652809 24851 1719 26570 11583 923 12506 Placer 59661 1875 7252 18963 87751 2789 1293 4082 550 549 1099 Plumas 0 0 0 Riverside 339917 23754 4376 141568 509615 17946 9849 27795 In 6 In 7 0 Sacramento 283212 5383 19250 18693 326538 11433 2261 13694 3566 2058 5624 San Benito 6924 287 357 773 8341 480 43 523 130 58 188 San Bernardino 0 0 0 San Diego 569910 11093 43860 45709 670572 19849 3776 23625 6621 3131 9752 San Francisco 111974 0 35488 6376 153838 13355 In 4 13355 2690 In 4 2690 San Joaquin 99036 2010 11986 7188 120220 6334 1114 7448 1826 828 l654 San Luis Obispo 55136 6568 9156 22851 93711 6000 1232 7232 846 280 1126 San Mateo 176558 763 5527 6811 189659 6618 3340 9958 3094 3346 6440 Santa Barbara 81321 3179 7059 4993 96552 4321 482 4803 1106 367 1473 Santa Clara 359382 5682 14055 7505 386624 66329 1359 67688 6826 181 7007 Santa Cruz 52709 1078 4139 12095 70021 2956 421 3377 561 123 684 Shasta+ 37897 5495 2360 12965 58717 3333 1264 4597 323 281 604 Sierra 1237 34 60 880 2211 100 25 125 12 4 16 Siskiyou 29577 942 827 In 1 31346 2668 In 6 2668 746 In 9 746 Solano+ 88196 785 3047 6278 98306 2625 911 3536 807 600 1407 Sonoma 92412 2669 5673 11752 112506 4841 In 6 4841 2086 In 9 2086 Stanislaus 89770 4243 5485 4417 103915 5003 1232 6235 1580 In 7 1580 Sutter 14828 671 1805 1947 19251 848 161 1009 526 132 658 Tehama 4920 1906 533 1501 middot8860 761 245 1006 260 76 336 Trinity Tulare

4115 1290 523 4621 10549 370 43 413 14 81377 4043 4402 NIA 89822 5039 In 6 5039 984

4 In 9

18 984

Tuolumne+ 18533 2861 930 7934 30258 888 200 1088 43 40 83 Ventura 171111 2666 6600 12273 192650 5519 813 6332 2924 1302 4226 Yolo 29715 850 2200 1928 34693 1890 488 2378 712 312 1024 Yuba

Totals

9365 1550 2064 2033 15012 2075 445 2520 290

6323374 167930 544798 828785 7864887 370608 63353 433961 106841

320

35105

610

141946

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF RJRNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page7

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Miscellaneous secured

Rural Possessory Oil Gasamp Homes1tes Unrestricted Restricted lotat Interests Mineral Others Total

(12) (13) (14) (JS) (16) (17) (18) (19)

middotTOTALlt middotSECURED

~~~~gtgt middot

Alameda Alpine Amador

2827 1292 4119 4 4 NIA NIA NIA 0 NIA NIA NIA 0

2233 18061 725 21019 93 93

lq1bull0gtmiddot o 39243

Butte Calaveras

NIA NIA NIA 0 0 NIA NIA 0 4609 6321 1289 12219 NIA l131 1935 3066

0 lt~l~~j4

Colusa NIA NIA 712 712 0 217 NIA 217 middotmiddotmiddotlt9z~f

Contra Costa 820 2576 516 3912 0 1074 4827 S901 middot_291a~ Del Norte El Dorado Fresno+ Glenn

NIA 215 0 215 1 414 1203 1618 20048 246 452 20746 1428 17 19131 20576

NIA 12500 14352 26852 NIA 359 NIA 359 0 0

~~~ middotmiddot~~~~

Humboldt NIA 14119 525 14644 0 780 7359 8139 middot (58l5 Imperial Inyo

2605 5380 0 7985 13 26 5 44 NIA NIA NIA 0 NIA NIA NIA 0

6ZCi78bull ()

Kem 10192 26595 11393 48180 0 2777 31174 33951 369~79$ Kings Lake+ Lassen

3615 848 4708 9171 0 100 0 100 373 2180 342 2895 0 29 123 152 NIA NIA 1293 1293 0 76 NIA 76

middotmiddot 3431~middot ()2~4

gt bull11u1rt Los Angeles Madera Marin Mariposa+ Mendocino Merced

NIA 33498 NIA 33498 10591 1604 18182 30377 NIA 41953 3889 45842 0 21 15 36 108 240 510 858 0 0 976 976 NIA NIA NIA 0 0 NIA NIA 0

7055 4446 9884 21385 0 0 1204 1204 NIA NIA 0 0 0 0 0 0

middotmiddot~=~~~middot

f IModoc 1282 2985 501 4768 0 0 19103 19103 middotmiddotmiddotmiddotmiddotmiddotmiddotybull7J49 Mono Monterey Napa Nevada Orange

0 0 0 29 29 2199 4145 3167 9511 2 293 4053 4348

10289 503 579 11371 0 0 3674 3674 NIA NIA 63 63 0 0 0 0

1141 2463 228 3832 1076 380 666 2122

)~~~~~ gt)4tf

o~~~tT Placer Plumas

0 231 961 1192 0 95 8111 8206 0 0

lOlJlOmiddotmiddotmiddotmiddotmiddotmiddotbullmiddotbullbullbullmiddotmiddotmiddotbullmiddotmiddotbullbull bullmiddotmiddot obullbull --middot

Riverside Sacramento San Benito

In 2amp3 7070 2475 9545 10781 3 0 10784 5557 1015 1512 8084 137 3226 10107 13470 1821 2241 2262 6324 0 11 0 11

Lgtiii~~~[~ilmiddotbull _~middot77~+ San Bernardino 0 0 San Diego San Francisco

8062 13158 1382 22602 4345 170 70973 75488 0 0 0 0 0 0 0 0

bull$()l~(J)1lt bullJ69Jl8lgt

San Joaquin San Luis Obispo

9683 4258 6701 20642 6 98 1474 1578 6477 1972 3358 11807 481 227 1714 2422 ltimiddot~r~~

San Mateo 798 855 720 2373 5 13 3201 3219 middotmiddot ltiu~ti4bull Santa Barbara Santa Clara Santa Cruz

205 4218 2150 6573 152 888 203 1243 3153 3153 NIA 0

2567 9388 837 12792 0 0 0 0

bullbull )1-0~~ middotbullltlt~7llt

middot 86814 bull Shasta+ 7423 910 2325 10658 16 96 8488 8600 ibullJM76 Sierra 239 239 483 961 166 290 158 614 bull)~~2)7 Siskiyou 5486 In 12 3966 9452 0 0 490 490 tbullbullmiddot44~7C)) Solano+ 4684 3610 2394 10688 0 248 7498 7746 J21~683bullbull Sonoma 27978 5525 2152 35655 0 162 0 162 bullbull 1~5~$fJ bullbull Stanislaus 4483 2926 6650 14059 0 0 0 0 J~MJ Sutter 1915 4318 0 6233 0 256 1766 2022 gt~gt~Jpltmiddot Tehama 16300 4192 4903 25395 0 76 0 76 n1s~~bullbullbull Trinity Tulare

762 In 4 861 1623 0 1117 1117 In 13 21570 In 13 21570 336 In 18 5745 6081 middotmiddotmiddotmiddotmiddotT1~~z~1bullbull

Tuolumne+ Ventura

246 2585 1035 3866 668 367 770 1805 500 4630 1571 6701 NIA 360 11424 11784

middotmiddotymiddotmiddotmiddotmiddotmiddotmiddot~~tregbullbull =bullbull12l~~3middot

Yolo Yuba

1595 1756 3341 6692 0 176 0 176 2690 2290 157 5137 0 444 87 531 -middotbullbull~~~

-middot - -middotmiddot --middotmiddot-middotmiddot-middotmiddotmiddot

Totals 176040 281058 111769 568867 30297 17625 245868 293790 9J~4$t THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY

NIA= Not Available or Not Applicable 0 =Zero bull =No Response to This Item bull 1992middot93 data no data provided for 1993middot94

+ County AssessorRecorder County AssessorRecorderClerk

Page 8

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

UNSECURED ROLL GRAND Unsecured TOTAL TOTAL

Personalty Possessory UNSECURED Aircraft Boats amp Fixtures Interests Other ROLL

(21) (22) (23) (24) (25) (26)

Alameda 1103 14971 23574 3958 In 23 43606 Alpine NIA NIA NIA NIA NIA 0 Amador 76 978 1172 178 2404 Butte 292 4767 4790 269 0 10118

JOCfLgt bullbullmiddotmiddotltbullROLLbullbulllt

bull-middotbullc21rmiddotmiddotmiddot 42216

middotmiddotmiddotmiddot _ ltmiddotbullmiddoto bullbull 41~647

lt10us Calaveras 57 1415 946 78 NIA 2496 Colusa 111 709 1050 68 197 2135 Contra Costa 607 28701 2180 201 31689

middot 43~S10middot gt ~064

middotmiddot ltus12 Del Norte 39 929 434 438 148 1988 El Dorado 374 6793 5774 214 91 13246 Fresno+ 707 6142 21172 1416 NIA 29437 Glenn 136 440 1243 1819 Humboldt 187 1827 3469 921 1076 7480 733tSmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotrmiddotmiddotmiddotmiddotmiddotmiddotmiddot~~ Imperial 200 1385 2872 585 771 5813 68491 Inyo 87 520 1437 NIA 1 2045 bull2~045 Kem 922 3237 17062 623 3873 25717 bull 395~St2 Kings 124 1770 2187 231 0 4312 Lake+ 130 6761 1372 145 191 8599

38~625 lt 11~094 Lassen 40 1026 NIA 309 NA 1375 Los Angeles 3752 48892 In 25 33 280719 333396 Madera 73 1060 2423 180 695 4431 Marin 192 5736 10709 995 167 17799 Mariposa+ 49 441 955 327 NIA 1772 Mendocino 186 1914 5850 470 0 8420 Merced 245 1771 4358 404 1126 7904

middot middot middot 1~4i

i~[bullModoc 42 262 277 268 76 925 middot 28~114 Mono 29 169 423 621 ltmiddotmiddotmiddot 1~38 Monterey 375 5352 13603 1622 In 23 20952 123~63 Napa 319 1646 3630 258 0 S853 lt50~264

Nevada 260 2299 5005 409 0 7973 61~903 Orange 888 25225 109863 1786 2980 140742 middotbullJD8~581 Placer 406 5660 7064 242 420 13792 114jl22 Plumas 57 1413 914 2384 Riverside 1712 3904 27670 ) In 23 33286 Sacramento 739 17506 44303 1735 870 65153

middot~~i= )132~563

San Benito 215 491 1404 65 In 23 2175 San Bernardino 0

l7S62 0

San Diego 2227 19747 63744 0 5 85723 887~71 San Francisco 0 2423 44998 2847 In 23 50268 San Joaquin 388 10233 12015 483 140 23259 c~~~ San Luis Obispo 474 12014 13162 0 0 25650 San Mateo 465 11136 23680 2791 In 23 38072 (_ t bull~~~~ Santa Barbara 604 5739 436 2099 2042 10920 bull1111564 Santa Clara 1250 12815 49815 1468 NIA 65348 bull529820 Santa Cruz 294 2764 8544 1191 0 12793 99667 Shasta+ 294 7308 5147 1552 0 14301 Sierra 6 185 230 1410 12 1843 Siskiyou 118 1604 1761 1436 200 5119 Solano+ 188 4330 6694 647 195 12054 Sonoma 819 5535 12280 1023 529 20186

ltrM77 -middot S770 s

Stanislaus 304 5343 18010 439 0 24096 ))49885 Sutter 121 2641 2121 9 118 5010 Tehama 88 1295 936 117 281 2717 Trinity 297 297

bullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot bullbull bullbullbullmiddot 34~183 ygt -middot~=~~~ Tulare 554 7745 9023 661 136 18119 middotbull bullbullmiddotbullmiddotbullbullbull l4l~61S Tuolumne+ 221 l774 1539 390 0 3924 ltbull bullgtbullbull 41~024 Ventura 976 17029 23411 NIA In 23 41416 bullbullbullbullbullbull263~10middot Yolo 187 1333 4993 151 349 7013 Yuba 108 2180 993 146 187 3614

Totals 24417 341285 630114 39987 297796 1333599

)~1~916middot 17~424

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero middot=No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page9

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEG

REAL PROPERTY DATA (See Table 0 for WorkloadStaff Comparisons)

New Construction Transfers JUriSdlctions lotaJ New Construction

Siilile Issuing Building Assessments Discovered Family Total Building Pennits Resulting Without

Transfers Transfers Pennits Received From Pennits Pennits (1) ~2) (4) (5) ~2 (6)

Alameda NIA NIA 18 13653 10008 NIA Alpine NIA NIA 1 104 NIA NIA Amador 1138 7 l497 Butte NIA NIA NIA NIA NIA NIA Calaveras 724 1635 2 1475 739 NIA Colusa 437middot 1030 3 1532 970 206 Contra Costa 19373 19905 15 22521 14107 0 Del Norte 1450 1933 2 956 717 22 El Dorado 6703 16350 3 5073 3126 45 Fresno+ 10752 18524 16 14447 9215 NIA Glenn 733 3 765 Humboldt NIA 3630 8 3736 1691 NIA Imperial 1826 4935 6 3290 3130 100 Inyo NIA 848 2 NIA 345 NIA Kem 10506 9 16123 13633 Kings 1773 2682 NIA NIA 2310 NIA Lake+ NIA 3847 3 26676 NIA NIA Lassen In 2 960 2 1008 528 30 Los Angeles 181713 366222 86 265256 63515 NIA Madera NIA 7840 5 2735 NIA NIA Marin 1144 1335 12 8247 3957 Mariposa+ NIA 1534 NIA 1132 NIA

63 NIA

Mendocino 2000 3400 4 3000 2100 200 Merced In 2 5586 7 NIA 5245 In 5 Modoc 333 1035 2 331 226 52 Mono 2556 1243 Monterey NIA 7175 13 NIA 1851 NIA Napa NIA 3454 5 1674 NIA 50 Nevada 3510 3749 2 3925 2438 100 Orange 48731 53550 32 34502 27922 23 Placer 6131 8276 7 10497 2933 0 Plumas 3404 2 Riverside NIA 60714 25 11523 18395 NIA Sacramento 20857 26779 middot7 23254 17515 250 San Benito NIA 1321 3 815 634 400 San Bernardino San Diego 33258 65759 19 16824 18582 San Francisco 4846 9270 1 21943 NIA NIA San Joaquin 9756 11061 8 14023 4562 2128 San Luis Obispo 4867 8112 8 11235 NIA 107 San Mateo NIA 11726 21 22285 3186 0 Santa Barbara 2300 3700 8 7316 6712 1000 Santa Clara 24760 29200 17 20112 9784 NIA Santa Cruz NIA 4180 5 5211 1543 11 Shasta+ NIA 6314 4 5480 3793 88 Sierra 130 555 1 247 141 21 Siskiyou 966 6446 6 1541 1001 50 Solano+ 8057 8944 8 3910 1597 Sonoma 10 15000 Stanislaus 8039 19002 10 10195 6079 1500 Sutter NIA 2352 3 3208 1354 12 Tehama 2800 4 2640 1850 105 Trinity 228 315 1 520 630 Tulare NIA 9074 9 NIA NIA

290 NIA

Tuolumne+ 1000 1818 2 1776 1369 100 Ventura 13085 13989 11 25683 7897 NIA Yolo 2220 2561 5 5419 3500 50 Yuba NIA 1549 5 2116 1261 27

Totals 420969 865313 478 677674 282091 7030

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 10

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE G(CONTINUED)

REAL PROPERTY DATA (See Table 0 for WorkloadStatT Comparisons)

Miscellaneous Proposition 8 Uruts

tmprovea tmprovea Affected by New Single Multi Misfortune Property Subdivision RoU Family Family Commercial Industrial Rural Others Total Calamity Splits Lots Corrections

Alameda

(7) (8) 92 (10) 11) (12) 13) (142 15) 16)

S981 44S 201 107 32 343 7109 3S 303 2416

(17)

Alpine 4 19 Amador 290 483 893 Butte NIA NIA NIA NIA NIA NIA 8498 NIA NIA NIA NIA Calaveras 42S 33 35 9 201 1786 2489 9 439 77 781 Colusa NIA NIA NIA NIA NIA NIA 314 5 52 97 252 Contra Costa 19Sl8 200 600 so 100 20468 s 412 223S 13827 Del Norte 37 0 1 0 0 11 49 15 332 25 357 El Dorado 18659 0 267 214 374 Fresno+ 3223 202 303 208 1077 2880 7893 NIA 4888 3219 6225 Glenn 800 Humboldt 113 10 19 7 165 18 332 11 312 172 2100 Imperial 56 18 8 2 40 380 504 4 438 897 822 Inyo NIA NIA NIA NIA NIA NIA 865 4 15 35 263 Kem 1222 0 0 0 0 0 1222 2251 3282 7148 Kings Lake+

NIA NIA NIA NIA NIA NIA 12S 5 640 470 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA

477 NIA

Lassen NIA NIA NIA NIA NIA NIA 0 NIA 46 24 NIA Los Angeles 25667 5500 2750 1982 35899 51496 18788 NIA 140088 Madera 9 0 4 1 39 0 53 NIA 1792 588 6409 Marin NIA NIA NIA NIA NIA NIA 12000 58 626 187 684 Mariposa+ 20 20 5 339 87 100 Mendocino 111 0 12 2 20 0 l4S Sl 700 200 1440 Merced 3100 so so In 9 800 0 4000 23 348 805 4900 Modoc NIA NIA NIA NIA NIA NIA 197 31 78 0 3S6 Mono NIA NIA NIA NIA NIA NIA 1427 Monterey NIA NIA NIA NIA NIA NIA 13123 NIA 251 1192 4882 Napa 1071 NIA NIA NIA NIA NIA 1071 l2S 118 2497 Nevada l32S 27 42 13 354 1761 140 302 251 1541 Orange NIA NIA NIA NIA NIA NIA 204820 744 915 2213 5243 Placer 4179 995 S3 89 0 6869 12185 12 2627 1254 5097 Plumas 312 312 15 84 87 432 Riverside 45630 NIA 656 NIA 93 13575 59954 NIA 10005 NIA 24621 Sacramento 67624 491 368 215 S3 1495 70246 122 5430 3688 22770 San Benito NIA NIA NIA NIA NIA NIA 1680 10 98 564 570 San Bernardino San Diego 42975 3670 2502 1483 761 38656 90047 65 11481 13257 32324 San Francisco 23678 3440 96 27 0 l356 28597 319 268 1022 9434 San Joaquin In 8 3380S In 10 271 1023 0 35099 18 739 2059 7604 San Luis Obispo 4700 150 125 15 100 7366 12456 63 1822 708 9929 San Mateo 23769 87 25 22 563 30 24496 224 171 517 2304 Santa Barbara 12300 219 200 100 12819 16 878 1346 2911 Santa Clara 79256 600 1591 1046 60 146 82699 134 813 3388 12505 Santa Cruz 3473 13 572 846 Shasta+ NIA NIA NIA NIA NIA NIA 198 754 1449 NIA NIA Sierra 79 0 0 2 0 0 81 7 19 0 162 Siskiyou 3252 30 187 94 780 Solano+ 16580 132 160 16872 221 1636 24602 Sonoma 2500 Stanislaus 17361 253 263 81 142 2997 21097 0 1644 1521 NIA Sutter 66 59 22 6 181 5 339 24 163 493 248 Tehama 51 8 6 0 25 90 308 223 618 Trinity Tulare

16 23 NA NIA NIA NIA NIA NIA NIA NIA NIA NIA 5400

Tuolwnne+ 150 3 10 0 5 0 168 6 92 68 382 Ventura NIA NIA NIA NIA NIA NIA NIA 3S83 2360 2179 14764 Yolo 3183 26 38 42 26 0 3315 220 112 1548 Yuba

Totals

NIA NIA NIA NIA NIA NIA 329 24 90 403

403771 50423 10140 3798 5506 80249 826147 58080 76710 53948

790

382300

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DAT A ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 11

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE A (CONTINUED)

BUDGET DATA amp COSTS OF SELECTED PROGRAMS

Exemption Data Processing Costs oo Program Provided

1991-92 1992-93 Change 1993-94 Change Costs by Other Services Gross Gross from Gross from Included County Implemented

Budget Budget 1991-92 Budget 1992-93 in Budget Depts Internally (9) (10) (11) (12) (13) (14) (15) (16)

Alameda $9619703 $9606324 0 $9211319 -4 $401473 $606471 Alpinebull 95804 105131 10 NIA Amador Butte Calaveras

518177 481798 -7 467457 -3 2070399 2210345 7 1921029 middot13 NIA NIA NIA

747186 840009 12 859566 2 NIA NIA Colusa 462310 518594 12 488392 -6 NIA NIA Contra Costa Del Norte

8040475 7924125 -1 7602766 -4 300578 562429 $329160 383249 362562 middot5 407326 12 NIA NIA NIA

El Dorado 2597082 2575313 -1 2400804 -7 59313 251391 Fresno+ 5925225 6196012 5 6020122 -3 192468 394704 75000 Glenn 491746 434554 -12 431901 -1 oo Humboldt 1315479 1253327 -5 1265631 I oo NIA 60850 NIA Imperial Inyo

952311 1043027 10 1037551 -1 oo 601018 607394 l oo 635875 5 NIA NIA NIA

Kem 6358167 6750150 6 6854569 2 51083 Kings Lake-r

1001076 1069396 7 972147 -9 147513 42763 942674 912024 -3 883523 -3 NIA NIA NIA

Lassen 414928 412201 -1 347728 -16 NIA NIA NIA Los Angeles Madera Marin Mariposa+

97832000 102497000 5 91641000 -11 2350196 5856000 936214 NIA NIA NIA

3642145 3856848 6 3546274 -8 NIA NIA NIA 429392 429392 0 456429 6 NIA NA NIA

Mendocino 991021 929293 -6 908930 -2 0 0 0 Merced Modoc

1930281 1809541 -6 1772421 -2 NIA 173508 NIA 244207 266322 9 279048 5 NIA NIA NIA

Mono 459437 428500 -7 439700 3 NIA NIA 8450 Monterey 2596790 2911474 12 2902951 0 NIA 523876 3125 Napa Nevada

1049866 997550 -5 971433 -3 20000 47000 0 1652783 1705097 3 1585284 -7 NIA NIA NIA

Orange 17224157 16790408 -3 17603603 5 449550 1904781 1021673 Placer Plumas

3138402 3253385 4 3187926 -2 138289 0 0 (j 467205 467205 0 415711 -11 0 0

Riverside 9994242 9994242 0 9883317 -1 NIA 1103793 NIA Sacramento San Benito San Bernardino

10073585 9742577 -3 9376474 -4 294231 198004 445154 519999 484206 -7 436319 -10 NIA NIA NIA

9105237 8723762 -4 7925180 -9 NIA 456517 131482 San Diego 13658809 13326996 -2 12691701 -5 237730 869375 San Francisco 6069497 6438527 6 6060437 -6 0 217898 0 San Joaquin San Luis Obispo

4295303 4514579 5 4280449 -5 NA 80791 NIA 3348564 3245942 -3 3086852 -5 36147 346924 NIA

San Mateo 8099812 7542660 -7 7207729 -4 190787 577898 Santa Barbara 3398846 3401971 0 3680093 8 0 190964 192191 Santa Dara 14954687 14837917 -1 14348008 -3 646169 199864 849266 Santa Cruz 2270994 2160688 -5 1925086 -11 254072 Shasta+ 2032899 1923424 -5 2157373 12 NIA 66085 0 Sierra 259305 266348 3 259090 -3 3000 0 0 Siskiyou 975400 1085556 11 946967 -13 40875 0 Solano+ 2226325 2226325 0 2265468 2 NIA 274804 Sonoma 4071393 4419001 9 4374046 -1 406249 175000 Stanislaus 3815828 3795457 -1 3163144 -17 326500 Sutter 838211 940458 12 822954 -12 103227 0 Tehama 744336 731814 -2 659146 -10 0 0 0 Trinity Tulare

359946 361661 0 2503000 2377292 -5 2842365 20 NIA 329289 NIA

Tuolwtme+ 751368 763890 2 719291 -6 0 0 0 Ventura 6420400 6123200 -5 6772200 11 0 736400 Yolo Yuba

Totals

1199534 1212371 1 1129932 -7 26711 2940 568075 614162 8 614162 0 NIA NIA NIA

$286 750290 $290899327 1 $276082413 -5 $5397725 $15840313 $4743943

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page2

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETED PERMANENT POSITIONS (In Person Years)

oo Oo

Certified Alfjdegen Change Assessor Reil usiriess Cadastral Other 1993-94 1992-93 From 1991-92

Change From

amp Other Property Property Drafts- TechnicaV All Total Total 1992-93 Total 1991-92

Alameda

Managers Appraisers Appraisers persons Professional Clerical Staff Staff to 93-94 Staff (1) (2) (3) (4) (6) Q) (82 (9) (10) ~

to 92-93 (11)

IO 53 27 7 12 67 176 183 -4 18641 -2 Alpine 1 0 0 0 1 0 2 2 0 2 0 Amador 2 3 1 05 0 35 10 105 -5 105 0 Butte 2 14 1 3 0 18 38 49 -22 49 0 Calaveras 3 5 05 2 0 5 15S 16 -3 17 -6 Colusa 1 3 1 1 4 0 10 10 0 11 -9 Contra Costa 7 52 12 5 4 46 126 128 -2 138 -7 Del Norte 3 2 1 05 05 2 9 8 13 9 -11 El Dorado 3 17 2 3 1 21 47 54 -13 54 0 Fresno+ 4 42 14 8 5 57 130 130 0 130 0 Glenn 1 5 5 11 11 0 12 -8 Hwnboldt 3 10 3 1 4 10 31 33 -6 33 0 Imperial 2 8 3 2 0 8 23 23 0 23 0 Inyo 2 3 1 1 0 5 12 12 0 12 0 Kem 6 38 14 5 2 34 99 103 -4 115 -10 Kings 2 7 2 l 0 7 19 20 -5 21 -5 Lake+ 2 8 2 1 2 6 21 224 -6 244 -8 Lassen 2 3 0 1 1 05 7S 10 -25 10 0 Los Angeles 53 357 139 47 155 744 1495 1682 0 1700 0 Madera 3 14 2 3 IO 32 28 14 25 12 Marin 3 26 4 2 12 1 48 795 -40 83 -4 Mariposa+ 1 4 1 1 0 4 11 11 0 11 0 Mendocino 3 8 2 1 1 6 21 2117 -1 25S -17 Merced 5 10 4 1 2 11 33 35 -6 40 -13 Modoc 2 2 1 1 0 2 8 8 0 8 0 Mono 1 7 1 1 0 3 13 13 0 13 0 Monterey 4 18 7 2 2 17 so 51 -2 52 -2 Napa 3 7 3 2 0 75 22S 23 -2 24 -4 Nevada 3 95 l 3 1 125 30 36 -17 36 0 Orange 7 75 56 16 15 168 337 337 0 337 0 Placer 5 21 4 4 8 23 65 65 0 65 0 Plumas 1 0 1 1 1 3 7 10 -30 11 -9dego Riverside 11 62 10 16 23 42 164 183 -10 183 0 Sacramento 7 61 20 6 3 50 147 156 -6 158 -1 San Benito 1 4 1 0 0 4 10 11 -9dego 13S -19 San Bernardino 10 53 10 6 36 50 165 189 -13 195 -3 San Diego 11 69 30 26 365 1065 279 304 -8 302 1 San Francisco 7 29 25 1 0 35 97 110 -12 116 -5 San Joaquin 11 21 7 s 11 23 78 81 -4 88 -8 San Luis Obispo 3 265 4 2 12S 19 67 735 -9dego 765 -4 San Mateo 4 42 15 3 4 38 106 113 -6 118 -4 Santa Barbara 7 23 5 3 5 18 61 60 2 62 -3 Santa Clara 11 76 44 8 11 100 250 253 -1 268 -6 Santa Cnaz 6 11 3 22 3 118 37 383 -3 413 -7 Shasta+ 3 15 5 32 2 12 402 402 0 412 -2 Sierra 1 18 0 02 0 17 47 503 -7 57 -12 Siskiyou 3 6 1 3 0 8 21 22 -5 24 -8 Solano+ 4 14 5 4 5 13 45 44 2 40 10 Sonoma 4 22 7 6 2 25 66 71 -7 74 -4 Stanislaus 3 27 6 2 1 16 55 65 -15 67 -3 Sutter 2 s 3 1 0 95 205 205 0 18 14 Tehama 3 4 1 1 0 9 18 20 -10 21 -5 Trinity 1 3 1 1 0 3 9 9 0 9 0 Tulare 2 23 7 3 8 10 53 54 -2 60 -10 Tuolumne+ 3 5 1 1 0 4 14 16 -13 16 0 Ventura 6 40 11 14 7 35 113 129 -12 139 -7 Yolo 3 6 2 1 0 12 24 26 -8 27 -4 Yuba

Totals

3 4 2 1 0 55 155 155 0 155 0

2800 14848 5365 2466 403S 19680 49194 53336 -8 54665 -2

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page3

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEC

BUDGETED POSITIONS LEFT PERMANENTLY UNFILLED

Business Assessors Real Property Other amp Other Property Auditor- Drafting TechnicaV

Managers Appraisers Appraisers Mapping Professional Clerical Total (1) (2) (3) (4) (5) (6) (8)

Alameda 0 0 0 0 0 2 2 Alpine 0 Amador 0 Butte 2 21 3 3 0 20 49 Calaveras 0 Colusa 0 1 0 0 0 0 1 Contra Costa 0 0 0 0 0 0 0 Del Norte 0 0 0 0 0 0 0 El Dorado 0 Fresno+ 0 0 0 0 0 0 0 Glenn 0 Humboldt 0 Imperial 0 Inyo 0 Kem 0 0 0 0 0 0 0 Kings 0 0 0 0 0 0 0 Lake+ 0 Lassen 0 0 0 0 0 0 0 Los Angeles 0 16 6 4 26 0 52 Madera 0 Marin 0 0 0 0 0 0 0 Mariposa+ 0 Mendocino 0 I 0 0 0 05 15 Merced 0 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 0 Napa 0 Nevada 0 Orange 0 0 6 3 11 21 Placer 0 0 0 0 3 4 Plumas 0 Riverside 0 13 7 11 11 26 68 Sacramento 0 5 2 I 0 2 10 San Benito 0 0 0 0 0 0 0 San Bernardino 0 San Diego 0 4 0 1 5 12 22 San Francisco 0 0 0 0 0 0 0 San Joaquin 0 0 0 0 1 0 1 San Luis Obispo I 0 0 0 0 2 3 San Mateo 0 Santa Barbara 0 Santa Clara 0 0 0 0 0 0 0 Santa Cnaz 1 2 1 0 0 0 4 Shasta+ 0 Sierra 0 0 0 0 0 1 Siskiyou 0 Solano+ 0 Sonoma 1 0 0 0 0 0 1 Stanislaus 0 3 2 0 1 I 7 Sutter 0 0 0 0 0 0 0 Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 1 Yolo 0 Yuba

Totals

0 0 0 0 0 0 0

6 66 27 23 46 805 2485

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page4

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETEDTElIPORARYPOSITIONS (In Penon Yean)

Business Property Other

Real Property Auditor- Drafting Technical Appraisen Appraisen Mapping Professional Clerical Total

1~ (22 (3) (42 (S) (6)

Alameda 0 0 0 0 077 077 Alpine 0 Amador 0 Butte 0 Calaveras 0 Colusa 0 0 0 0 0 0 Contra Costa 03 0 0 0 22 25 Del Norte 0 0 0 0 0 0 El Dorado 0 017 0 0 0 017 Fresno+ 0 0 0 0 5 5 Glenn 0 Humboldt 0 0 0 0 07 07 Imperial 0 0 0 0 007 0o7 Inyo 0 0 0 0 l 1 Kem 0 0 0 0 0 0 Kings 0 0 0 0 0 0 Lake+ 0 Lassen 0 Los Angeles 0 0 0 0 6 6 Madera 0 Marin NIA NIA NIA NIA NIA NIA Mariposa+ 0 Mendocino 05 0 0 0 0 05 Merced 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 Napa 0 Nevada 05 0 0 0 05 1 Orange 0 Placer 0 0 0 0 0 0 Plwnas 0 0 0 0 0 0 Riverside 0 0 0 0 44 44 Sacramento 0 0 0 0 03 03 San Benito 0 0 0 0 0 0 San Bernardino 0 San Diego 0 0 0 0 0 0 San Francisco 0 1 0 0 1 2 San Joaquin 0 0 0 11 26 37 San Luis Obispo 0 0 0 0 0 0 San Mateo 0 0 0 0 232 232 Santa Barbara 0 05 0 0 0 05 Santa Clara 0 0 0 0 125 125 Santa Cruz 0 Shasta+ 0 Sierra 0 0 0 0 0 0 Siskiyou 0 0 0 0 029 029 Solano+ 0 Sonoma 0 0 0 0 0 0 Stanislaus 0 0 0 0 05 05 Sutter 0 1 0 0 0 I Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 0 Yolo 0 Yuba 0 0 0 0 0 0

Totals 13 267 0 11 4015 4522

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 5

TABLE E

LOCAL ROLL VALUE AND STATISTICS

Supplemental Secured Roll Unsecured Roll Assessments

Full Value Full Value Roh in OOOs in OOOs Units

(1) (2) (7)

Alameda Alpine

69876702 $6279672 $76156374 175509

NIA NIA

Amador Butte

1694934 69279 1764213 7522402 425362 7947764

2040 NIA

Calaveras Colusa

2225898 44544 2270442 1191592 81146 1272738

2994 NIA

Contra Costa 60742957 2929323 63672280 31562 Del Norte 756106 42047 798153 1201 El Dorado 8739237 262588 9001825 8731 Fresno+ 24803899 1784201 26588100 36538 Glenn 1151858 61216 1213074 Humboldt 4554148 400446 4954594 5217 Imperial 4502710 638597 5141307 4681 Inyo 2216274 39899 2256173 1168 Kem 28598638 1752763 30351401 32546 Kings Lake+

3294572 145102 3439674 2724586 354841 3079427

5006 NIA

middotLassen 997648 116719 1114367 1738 Los Angeles 448017 057 29620587 477637644 NIA Madera 4152974 168117 4321091 6000 Marin Mariposa+

19793909 829352 20623261 ) 762656 88198 850854 lt

8621 1260

Mendocino 3907813 174878 4082691 4800 Merced 6950585 377894 7328479 NIA Modoc 456736 19776 476512 972 Mono 1514187 242902 1757089 Monterey 17744155 937788 18681943 123263 Napa 8442696 390162 8832858 NIA Nevada 5733915 187550 5921465 3919 Orange 171621293 12592016 184213309 138331 Placer 14245098 513741 14758839 16942 Plumas 1359550 54J75 1413725 1962 Riverside 71072213 2662051 73734264 88802 Sacramento 50029637 3248248 53277 885 42363 San Benito 2118700 86500 2205200 bull 1068 San Bernardino San Diego San Francisco

137231657 7165497 144397 l 54 52328232 5405549 57733781 lt 74026

9618 San Joaquin 20535238 1450121 21985359 13144 San lAais Obispo 12871435 470309 13341744 9018 San Mateo Santa Barbara

48314918 7163069 55477987 22737184 1773792 24510976 lt

11787 10895

Santa Clara 98560237 12043747 110603984 9421 Santa Cruz 13310232 621184 13931416 Shasta+ 6506812 472481 6979293 8497 Sierra 244716 39788 284504 ) 554 Siskiyou 1731219 174001 1905220 2071 Solano+ 17181898 751058 17932956 8506 Sonoma 26052000 l133000 27185000 middotmiddotbull Stanislaus 16242919 823489 17066408 19937 Sutter 3184900 245470 3430370 bull 3941 Tehama 1843938 82240 1926178 3433 Trinity 584432 1473 Tulare Tuolumne+

10459728 511333 10971061 2812488 119953 2932441 lt

16378 2407

Ventura 40178829 2461980 42640809 NIA Yolo 6792150 486985 7279135 5048 Yuba

Totals

1701547 129430 1830977 2362

$1594339612 $111146156 $1706245709 784241

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

Page6

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEF

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Residential Industrial SmgJe Manushy MUiti- Commercial

Family factured Family Vacant Vacant Vacant Residence Homes Residence Land Total Improved Land Total Improved Land Total

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Alameda Alpinebull

302973 686 33446 12970 350075 15262 1624 16886 6382 NIA middot NIA NIA NIA 0 NIA NIA 0 NIA

1844 NIA

8226 0

Amador Butte

10548 753 267 5734 17302 591 160 751 44 NIA NIA NIA NIA 0 NIA NIA 0 NIA

34 NIA

78 0

Calaveras Colusa

12990 In 1 1874 9801 24665 628 337 965 36 NIA NIA NIA NIA 0 NIA NIA 0 NIA

63 NIA

99 0

Contra Costa 253053 middot l327 7477 13491 275348 7971 1090 9061 2204 797 3001 Del Norte 5104 2258 336 4753 12451 488 182 670 39 6 45 El Dorado 38789 2280 1951 13698 56718 1752 544 2296 278 339 617 Fresno+ 148979 5086 5632 18954 178651 9152 1664 10816 3902 1003 4905 Glenn 0 0 0 Humboldt 25232 3318 2653 8672 39875 2181 332 2513 350 314 664 Imperial Inyo

20232 2080 895 24650 47857 3874 2126 6000 437 NIA NIA NIA NIA 0 NIA NIA 0 NIA

355 NIA

792 0

Kem 135618 17862 6784 109812 270076 9154 3071 12225 2585 2778 5363 Kings 19072 800 775 2352 22999 1314 493 1807 236 In 7 236 Lake+ 17538 7829 358 31046 56771 1973 658 2631 32 14 46 Lassen 12000 784 In 1 2100 14884 560 170 730 61 43 104 Los Angeles Madera

1629421 15781 241502 142066 2028770 84132 15490 99622 37428 NIA NIA NIA NIA 0 NIA NIA 0 NIA

11597 NIA

49025 0

Marin Mariposa+

70008 114 5155 10890 86167 2758 588 3346 580 NIA NIA NIA NIA 0 NIA NIA 0 NIA

139 NIA

719 0

Mendocino Merced

16984 2264 917 9467 29632 1813 418 2231 315 NIA NIA NIA NIA 0 NIA NIA 0 NIA

112 NIA

427 0

Modoc 1653 197 27 846 2723 374 254 628 10 17 27 Mono 10535 3935 14470 218 218 0 Monterey 69695 2013 5358 5284 82350 4382 699 S081 757 264 1021 Napa 21888 1142 2036 1620 26686 1705 445 2150 254 276 530 Nevada 33098 1778 836 16358 52070 1105 292 1397 205 195 400 Orange 599171 7901 27505 18232 652809 24851 1719 26570 11583 923 12506 Placer 59661 1875 7252 18963 87751 2789 1293 4082 550 549 1099 Plumas 0 0 0 Riverside 339917 23754 4376 141568 509615 17946 9849 27795 In 6 In 7 0 Sacramento 283212 5383 19250 18693 326538 11433 2261 13694 3566 2058 5624 San Benito 6924 287 357 773 8341 480 43 523 130 58 188 San Bernardino 0 0 0 San Diego 569910 11093 43860 45709 670572 19849 3776 23625 6621 3131 9752 San Francisco 111974 0 35488 6376 153838 13355 In 4 13355 2690 In 4 2690 San Joaquin 99036 2010 11986 7188 120220 6334 1114 7448 1826 828 l654 San Luis Obispo 55136 6568 9156 22851 93711 6000 1232 7232 846 280 1126 San Mateo 176558 763 5527 6811 189659 6618 3340 9958 3094 3346 6440 Santa Barbara 81321 3179 7059 4993 96552 4321 482 4803 1106 367 1473 Santa Clara 359382 5682 14055 7505 386624 66329 1359 67688 6826 181 7007 Santa Cruz 52709 1078 4139 12095 70021 2956 421 3377 561 123 684 Shasta+ 37897 5495 2360 12965 58717 3333 1264 4597 323 281 604 Sierra 1237 34 60 880 2211 100 25 125 12 4 16 Siskiyou 29577 942 827 In 1 31346 2668 In 6 2668 746 In 9 746 Solano+ 88196 785 3047 6278 98306 2625 911 3536 807 600 1407 Sonoma 92412 2669 5673 11752 112506 4841 In 6 4841 2086 In 9 2086 Stanislaus 89770 4243 5485 4417 103915 5003 1232 6235 1580 In 7 1580 Sutter 14828 671 1805 1947 19251 848 161 1009 526 132 658 Tehama 4920 1906 533 1501 middot8860 761 245 1006 260 76 336 Trinity Tulare

4115 1290 523 4621 10549 370 43 413 14 81377 4043 4402 NIA 89822 5039 In 6 5039 984

4 In 9

18 984

Tuolumne+ 18533 2861 930 7934 30258 888 200 1088 43 40 83 Ventura 171111 2666 6600 12273 192650 5519 813 6332 2924 1302 4226 Yolo 29715 850 2200 1928 34693 1890 488 2378 712 312 1024 Yuba

Totals

9365 1550 2064 2033 15012 2075 445 2520 290

6323374 167930 544798 828785 7864887 370608 63353 433961 106841

320

35105

610

141946

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF RJRNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page7

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Miscellaneous secured

Rural Possessory Oil Gasamp Homes1tes Unrestricted Restricted lotat Interests Mineral Others Total

(12) (13) (14) (JS) (16) (17) (18) (19)

middotTOTALlt middotSECURED

~~~~gtgt middot

Alameda Alpine Amador

2827 1292 4119 4 4 NIA NIA NIA 0 NIA NIA NIA 0

2233 18061 725 21019 93 93

lq1bull0gtmiddot o 39243

Butte Calaveras

NIA NIA NIA 0 0 NIA NIA 0 4609 6321 1289 12219 NIA l131 1935 3066

0 lt~l~~j4

Colusa NIA NIA 712 712 0 217 NIA 217 middotmiddotmiddotlt9z~f

Contra Costa 820 2576 516 3912 0 1074 4827 S901 middot_291a~ Del Norte El Dorado Fresno+ Glenn

NIA 215 0 215 1 414 1203 1618 20048 246 452 20746 1428 17 19131 20576

NIA 12500 14352 26852 NIA 359 NIA 359 0 0

~~~ middotmiddot~~~~

Humboldt NIA 14119 525 14644 0 780 7359 8139 middot (58l5 Imperial Inyo

2605 5380 0 7985 13 26 5 44 NIA NIA NIA 0 NIA NIA NIA 0

6ZCi78bull ()

Kem 10192 26595 11393 48180 0 2777 31174 33951 369~79$ Kings Lake+ Lassen

3615 848 4708 9171 0 100 0 100 373 2180 342 2895 0 29 123 152 NIA NIA 1293 1293 0 76 NIA 76

middotmiddot 3431~middot ()2~4

gt bull11u1rt Los Angeles Madera Marin Mariposa+ Mendocino Merced

NIA 33498 NIA 33498 10591 1604 18182 30377 NIA 41953 3889 45842 0 21 15 36 108 240 510 858 0 0 976 976 NIA NIA NIA 0 0 NIA NIA 0

7055 4446 9884 21385 0 0 1204 1204 NIA NIA 0 0 0 0 0 0

middotmiddot~=~~~middot

f IModoc 1282 2985 501 4768 0 0 19103 19103 middotmiddotmiddotmiddotmiddotmiddotmiddotybull7J49 Mono Monterey Napa Nevada Orange

0 0 0 29 29 2199 4145 3167 9511 2 293 4053 4348

10289 503 579 11371 0 0 3674 3674 NIA NIA 63 63 0 0 0 0

1141 2463 228 3832 1076 380 666 2122

)~~~~~ gt)4tf

o~~~tT Placer Plumas

0 231 961 1192 0 95 8111 8206 0 0

lOlJlOmiddotmiddotmiddotmiddotmiddotmiddotbullmiddotbullbullbullmiddotmiddotmiddotbullmiddotmiddotbullbull bullmiddotmiddot obullbull --middot

Riverside Sacramento San Benito

In 2amp3 7070 2475 9545 10781 3 0 10784 5557 1015 1512 8084 137 3226 10107 13470 1821 2241 2262 6324 0 11 0 11

Lgtiii~~~[~ilmiddotbull _~middot77~+ San Bernardino 0 0 San Diego San Francisco

8062 13158 1382 22602 4345 170 70973 75488 0 0 0 0 0 0 0 0

bull$()l~(J)1lt bullJ69Jl8lgt

San Joaquin San Luis Obispo

9683 4258 6701 20642 6 98 1474 1578 6477 1972 3358 11807 481 227 1714 2422 ltimiddot~r~~

San Mateo 798 855 720 2373 5 13 3201 3219 middotmiddot ltiu~ti4bull Santa Barbara Santa Clara Santa Cruz

205 4218 2150 6573 152 888 203 1243 3153 3153 NIA 0

2567 9388 837 12792 0 0 0 0

bullbull )1-0~~ middotbullltlt~7llt

middot 86814 bull Shasta+ 7423 910 2325 10658 16 96 8488 8600 ibullJM76 Sierra 239 239 483 961 166 290 158 614 bull)~~2)7 Siskiyou 5486 In 12 3966 9452 0 0 490 490 tbullbullmiddot44~7C)) Solano+ 4684 3610 2394 10688 0 248 7498 7746 J21~683bullbull Sonoma 27978 5525 2152 35655 0 162 0 162 bullbull 1~5~$fJ bullbull Stanislaus 4483 2926 6650 14059 0 0 0 0 J~MJ Sutter 1915 4318 0 6233 0 256 1766 2022 gt~gt~Jpltmiddot Tehama 16300 4192 4903 25395 0 76 0 76 n1s~~bullbullbull Trinity Tulare

762 In 4 861 1623 0 1117 1117 In 13 21570 In 13 21570 336 In 18 5745 6081 middotmiddotmiddotmiddotmiddotT1~~z~1bullbull

Tuolumne+ Ventura

246 2585 1035 3866 668 367 770 1805 500 4630 1571 6701 NIA 360 11424 11784

middotmiddotymiddotmiddotmiddotmiddotmiddotmiddot~~tregbullbull =bullbull12l~~3middot

Yolo Yuba

1595 1756 3341 6692 0 176 0 176 2690 2290 157 5137 0 444 87 531 -middotbullbull~~~

-middot - -middotmiddot --middotmiddot-middotmiddot-middotmiddotmiddot

Totals 176040 281058 111769 568867 30297 17625 245868 293790 9J~4$t THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY

NIA= Not Available or Not Applicable 0 =Zero bull =No Response to This Item bull 1992middot93 data no data provided for 1993middot94

+ County AssessorRecorder County AssessorRecorderClerk

Page 8

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

UNSECURED ROLL GRAND Unsecured TOTAL TOTAL

Personalty Possessory UNSECURED Aircraft Boats amp Fixtures Interests Other ROLL

(21) (22) (23) (24) (25) (26)

Alameda 1103 14971 23574 3958 In 23 43606 Alpine NIA NIA NIA NIA NIA 0 Amador 76 978 1172 178 2404 Butte 292 4767 4790 269 0 10118

JOCfLgt bullbullmiddotmiddotltbullROLLbullbulllt

bull-middotbullc21rmiddotmiddotmiddot 42216

middotmiddotmiddotmiddot _ ltmiddotbullmiddoto bullbull 41~647

lt10us Calaveras 57 1415 946 78 NIA 2496 Colusa 111 709 1050 68 197 2135 Contra Costa 607 28701 2180 201 31689

middot 43~S10middot gt ~064

middotmiddot ltus12 Del Norte 39 929 434 438 148 1988 El Dorado 374 6793 5774 214 91 13246 Fresno+ 707 6142 21172 1416 NIA 29437 Glenn 136 440 1243 1819 Humboldt 187 1827 3469 921 1076 7480 733tSmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotrmiddotmiddotmiddotmiddotmiddotmiddotmiddot~~ Imperial 200 1385 2872 585 771 5813 68491 Inyo 87 520 1437 NIA 1 2045 bull2~045 Kem 922 3237 17062 623 3873 25717 bull 395~St2 Kings 124 1770 2187 231 0 4312 Lake+ 130 6761 1372 145 191 8599

38~625 lt 11~094 Lassen 40 1026 NIA 309 NA 1375 Los Angeles 3752 48892 In 25 33 280719 333396 Madera 73 1060 2423 180 695 4431 Marin 192 5736 10709 995 167 17799 Mariposa+ 49 441 955 327 NIA 1772 Mendocino 186 1914 5850 470 0 8420 Merced 245 1771 4358 404 1126 7904

middot middot middot 1~4i

i~[bullModoc 42 262 277 268 76 925 middot 28~114 Mono 29 169 423 621 ltmiddotmiddotmiddot 1~38 Monterey 375 5352 13603 1622 In 23 20952 123~63 Napa 319 1646 3630 258 0 S853 lt50~264

Nevada 260 2299 5005 409 0 7973 61~903 Orange 888 25225 109863 1786 2980 140742 middotbullJD8~581 Placer 406 5660 7064 242 420 13792 114jl22 Plumas 57 1413 914 2384 Riverside 1712 3904 27670 ) In 23 33286 Sacramento 739 17506 44303 1735 870 65153

middot~~i= )132~563

San Benito 215 491 1404 65 In 23 2175 San Bernardino 0

l7S62 0

San Diego 2227 19747 63744 0 5 85723 887~71 San Francisco 0 2423 44998 2847 In 23 50268 San Joaquin 388 10233 12015 483 140 23259 c~~~ San Luis Obispo 474 12014 13162 0 0 25650 San Mateo 465 11136 23680 2791 In 23 38072 (_ t bull~~~~ Santa Barbara 604 5739 436 2099 2042 10920 bull1111564 Santa Clara 1250 12815 49815 1468 NIA 65348 bull529820 Santa Cruz 294 2764 8544 1191 0 12793 99667 Shasta+ 294 7308 5147 1552 0 14301 Sierra 6 185 230 1410 12 1843 Siskiyou 118 1604 1761 1436 200 5119 Solano+ 188 4330 6694 647 195 12054 Sonoma 819 5535 12280 1023 529 20186

ltrM77 -middot S770 s

Stanislaus 304 5343 18010 439 0 24096 ))49885 Sutter 121 2641 2121 9 118 5010 Tehama 88 1295 936 117 281 2717 Trinity 297 297

bullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot bullbull bullbullbullmiddot 34~183 ygt -middot~=~~~ Tulare 554 7745 9023 661 136 18119 middotbull bullbullmiddotbullmiddotbullbullbull l4l~61S Tuolumne+ 221 l774 1539 390 0 3924 ltbull bullgtbullbull 41~024 Ventura 976 17029 23411 NIA In 23 41416 bullbullbullbullbullbull263~10middot Yolo 187 1333 4993 151 349 7013 Yuba 108 2180 993 146 187 3614

Totals 24417 341285 630114 39987 297796 1333599

)~1~916middot 17~424

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero middot=No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page9

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEG

REAL PROPERTY DATA (See Table 0 for WorkloadStaff Comparisons)

New Construction Transfers JUriSdlctions lotaJ New Construction

Siilile Issuing Building Assessments Discovered Family Total Building Pennits Resulting Without

Transfers Transfers Pennits Received From Pennits Pennits (1) ~2) (4) (5) ~2 (6)

Alameda NIA NIA 18 13653 10008 NIA Alpine NIA NIA 1 104 NIA NIA Amador 1138 7 l497 Butte NIA NIA NIA NIA NIA NIA Calaveras 724 1635 2 1475 739 NIA Colusa 437middot 1030 3 1532 970 206 Contra Costa 19373 19905 15 22521 14107 0 Del Norte 1450 1933 2 956 717 22 El Dorado 6703 16350 3 5073 3126 45 Fresno+ 10752 18524 16 14447 9215 NIA Glenn 733 3 765 Humboldt NIA 3630 8 3736 1691 NIA Imperial 1826 4935 6 3290 3130 100 Inyo NIA 848 2 NIA 345 NIA Kem 10506 9 16123 13633 Kings 1773 2682 NIA NIA 2310 NIA Lake+ NIA 3847 3 26676 NIA NIA Lassen In 2 960 2 1008 528 30 Los Angeles 181713 366222 86 265256 63515 NIA Madera NIA 7840 5 2735 NIA NIA Marin 1144 1335 12 8247 3957 Mariposa+ NIA 1534 NIA 1132 NIA

63 NIA

Mendocino 2000 3400 4 3000 2100 200 Merced In 2 5586 7 NIA 5245 In 5 Modoc 333 1035 2 331 226 52 Mono 2556 1243 Monterey NIA 7175 13 NIA 1851 NIA Napa NIA 3454 5 1674 NIA 50 Nevada 3510 3749 2 3925 2438 100 Orange 48731 53550 32 34502 27922 23 Placer 6131 8276 7 10497 2933 0 Plumas 3404 2 Riverside NIA 60714 25 11523 18395 NIA Sacramento 20857 26779 middot7 23254 17515 250 San Benito NIA 1321 3 815 634 400 San Bernardino San Diego 33258 65759 19 16824 18582 San Francisco 4846 9270 1 21943 NIA NIA San Joaquin 9756 11061 8 14023 4562 2128 San Luis Obispo 4867 8112 8 11235 NIA 107 San Mateo NIA 11726 21 22285 3186 0 Santa Barbara 2300 3700 8 7316 6712 1000 Santa Clara 24760 29200 17 20112 9784 NIA Santa Cruz NIA 4180 5 5211 1543 11 Shasta+ NIA 6314 4 5480 3793 88 Sierra 130 555 1 247 141 21 Siskiyou 966 6446 6 1541 1001 50 Solano+ 8057 8944 8 3910 1597 Sonoma 10 15000 Stanislaus 8039 19002 10 10195 6079 1500 Sutter NIA 2352 3 3208 1354 12 Tehama 2800 4 2640 1850 105 Trinity 228 315 1 520 630 Tulare NIA 9074 9 NIA NIA

290 NIA

Tuolumne+ 1000 1818 2 1776 1369 100 Ventura 13085 13989 11 25683 7897 NIA Yolo 2220 2561 5 5419 3500 50 Yuba NIA 1549 5 2116 1261 27

Totals 420969 865313 478 677674 282091 7030

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 10

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE G(CONTINUED)

REAL PROPERTY DATA (See Table 0 for WorkloadStatT Comparisons)

Miscellaneous Proposition 8 Uruts

tmprovea tmprovea Affected by New Single Multi Misfortune Property Subdivision RoU Family Family Commercial Industrial Rural Others Total Calamity Splits Lots Corrections

Alameda

(7) (8) 92 (10) 11) (12) 13) (142 15) 16)

S981 44S 201 107 32 343 7109 3S 303 2416

(17)

Alpine 4 19 Amador 290 483 893 Butte NIA NIA NIA NIA NIA NIA 8498 NIA NIA NIA NIA Calaveras 42S 33 35 9 201 1786 2489 9 439 77 781 Colusa NIA NIA NIA NIA NIA NIA 314 5 52 97 252 Contra Costa 19Sl8 200 600 so 100 20468 s 412 223S 13827 Del Norte 37 0 1 0 0 11 49 15 332 25 357 El Dorado 18659 0 267 214 374 Fresno+ 3223 202 303 208 1077 2880 7893 NIA 4888 3219 6225 Glenn 800 Humboldt 113 10 19 7 165 18 332 11 312 172 2100 Imperial 56 18 8 2 40 380 504 4 438 897 822 Inyo NIA NIA NIA NIA NIA NIA 865 4 15 35 263 Kem 1222 0 0 0 0 0 1222 2251 3282 7148 Kings Lake+

NIA NIA NIA NIA NIA NIA 12S 5 640 470 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA

477 NIA

Lassen NIA NIA NIA NIA NIA NIA 0 NIA 46 24 NIA Los Angeles 25667 5500 2750 1982 35899 51496 18788 NIA 140088 Madera 9 0 4 1 39 0 53 NIA 1792 588 6409 Marin NIA NIA NIA NIA NIA NIA 12000 58 626 187 684 Mariposa+ 20 20 5 339 87 100 Mendocino 111 0 12 2 20 0 l4S Sl 700 200 1440 Merced 3100 so so In 9 800 0 4000 23 348 805 4900 Modoc NIA NIA NIA NIA NIA NIA 197 31 78 0 3S6 Mono NIA NIA NIA NIA NIA NIA 1427 Monterey NIA NIA NIA NIA NIA NIA 13123 NIA 251 1192 4882 Napa 1071 NIA NIA NIA NIA NIA 1071 l2S 118 2497 Nevada l32S 27 42 13 354 1761 140 302 251 1541 Orange NIA NIA NIA NIA NIA NIA 204820 744 915 2213 5243 Placer 4179 995 S3 89 0 6869 12185 12 2627 1254 5097 Plumas 312 312 15 84 87 432 Riverside 45630 NIA 656 NIA 93 13575 59954 NIA 10005 NIA 24621 Sacramento 67624 491 368 215 S3 1495 70246 122 5430 3688 22770 San Benito NIA NIA NIA NIA NIA NIA 1680 10 98 564 570 San Bernardino San Diego 42975 3670 2502 1483 761 38656 90047 65 11481 13257 32324 San Francisco 23678 3440 96 27 0 l356 28597 319 268 1022 9434 San Joaquin In 8 3380S In 10 271 1023 0 35099 18 739 2059 7604 San Luis Obispo 4700 150 125 15 100 7366 12456 63 1822 708 9929 San Mateo 23769 87 25 22 563 30 24496 224 171 517 2304 Santa Barbara 12300 219 200 100 12819 16 878 1346 2911 Santa Clara 79256 600 1591 1046 60 146 82699 134 813 3388 12505 Santa Cruz 3473 13 572 846 Shasta+ NIA NIA NIA NIA NIA NIA 198 754 1449 NIA NIA Sierra 79 0 0 2 0 0 81 7 19 0 162 Siskiyou 3252 30 187 94 780 Solano+ 16580 132 160 16872 221 1636 24602 Sonoma 2500 Stanislaus 17361 253 263 81 142 2997 21097 0 1644 1521 NIA Sutter 66 59 22 6 181 5 339 24 163 493 248 Tehama 51 8 6 0 25 90 308 223 618 Trinity Tulare

16 23 NA NIA NIA NIA NIA NIA NIA NIA NIA NIA 5400

Tuolwnne+ 150 3 10 0 5 0 168 6 92 68 382 Ventura NIA NIA NIA NIA NIA NIA NIA 3S83 2360 2179 14764 Yolo 3183 26 38 42 26 0 3315 220 112 1548 Yuba

Totals

NIA NIA NIA NIA NIA NIA 329 24 90 403

403771 50423 10140 3798 5506 80249 826147 58080 76710 53948

790

382300

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DAT A ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 11

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETED PERMANENT POSITIONS (In Person Years)

oo Oo

Certified Alfjdegen Change Assessor Reil usiriess Cadastral Other 1993-94 1992-93 From 1991-92

Change From

amp Other Property Property Drafts- TechnicaV All Total Total 1992-93 Total 1991-92

Alameda

Managers Appraisers Appraisers persons Professional Clerical Staff Staff to 93-94 Staff (1) (2) (3) (4) (6) Q) (82 (9) (10) ~

to 92-93 (11)

IO 53 27 7 12 67 176 183 -4 18641 -2 Alpine 1 0 0 0 1 0 2 2 0 2 0 Amador 2 3 1 05 0 35 10 105 -5 105 0 Butte 2 14 1 3 0 18 38 49 -22 49 0 Calaveras 3 5 05 2 0 5 15S 16 -3 17 -6 Colusa 1 3 1 1 4 0 10 10 0 11 -9 Contra Costa 7 52 12 5 4 46 126 128 -2 138 -7 Del Norte 3 2 1 05 05 2 9 8 13 9 -11 El Dorado 3 17 2 3 1 21 47 54 -13 54 0 Fresno+ 4 42 14 8 5 57 130 130 0 130 0 Glenn 1 5 5 11 11 0 12 -8 Hwnboldt 3 10 3 1 4 10 31 33 -6 33 0 Imperial 2 8 3 2 0 8 23 23 0 23 0 Inyo 2 3 1 1 0 5 12 12 0 12 0 Kem 6 38 14 5 2 34 99 103 -4 115 -10 Kings 2 7 2 l 0 7 19 20 -5 21 -5 Lake+ 2 8 2 1 2 6 21 224 -6 244 -8 Lassen 2 3 0 1 1 05 7S 10 -25 10 0 Los Angeles 53 357 139 47 155 744 1495 1682 0 1700 0 Madera 3 14 2 3 IO 32 28 14 25 12 Marin 3 26 4 2 12 1 48 795 -40 83 -4 Mariposa+ 1 4 1 1 0 4 11 11 0 11 0 Mendocino 3 8 2 1 1 6 21 2117 -1 25S -17 Merced 5 10 4 1 2 11 33 35 -6 40 -13 Modoc 2 2 1 1 0 2 8 8 0 8 0 Mono 1 7 1 1 0 3 13 13 0 13 0 Monterey 4 18 7 2 2 17 so 51 -2 52 -2 Napa 3 7 3 2 0 75 22S 23 -2 24 -4 Nevada 3 95 l 3 1 125 30 36 -17 36 0 Orange 7 75 56 16 15 168 337 337 0 337 0 Placer 5 21 4 4 8 23 65 65 0 65 0 Plumas 1 0 1 1 1 3 7 10 -30 11 -9dego Riverside 11 62 10 16 23 42 164 183 -10 183 0 Sacramento 7 61 20 6 3 50 147 156 -6 158 -1 San Benito 1 4 1 0 0 4 10 11 -9dego 13S -19 San Bernardino 10 53 10 6 36 50 165 189 -13 195 -3 San Diego 11 69 30 26 365 1065 279 304 -8 302 1 San Francisco 7 29 25 1 0 35 97 110 -12 116 -5 San Joaquin 11 21 7 s 11 23 78 81 -4 88 -8 San Luis Obispo 3 265 4 2 12S 19 67 735 -9dego 765 -4 San Mateo 4 42 15 3 4 38 106 113 -6 118 -4 Santa Barbara 7 23 5 3 5 18 61 60 2 62 -3 Santa Clara 11 76 44 8 11 100 250 253 -1 268 -6 Santa Cnaz 6 11 3 22 3 118 37 383 -3 413 -7 Shasta+ 3 15 5 32 2 12 402 402 0 412 -2 Sierra 1 18 0 02 0 17 47 503 -7 57 -12 Siskiyou 3 6 1 3 0 8 21 22 -5 24 -8 Solano+ 4 14 5 4 5 13 45 44 2 40 10 Sonoma 4 22 7 6 2 25 66 71 -7 74 -4 Stanislaus 3 27 6 2 1 16 55 65 -15 67 -3 Sutter 2 s 3 1 0 95 205 205 0 18 14 Tehama 3 4 1 1 0 9 18 20 -10 21 -5 Trinity 1 3 1 1 0 3 9 9 0 9 0 Tulare 2 23 7 3 8 10 53 54 -2 60 -10 Tuolumne+ 3 5 1 1 0 4 14 16 -13 16 0 Ventura 6 40 11 14 7 35 113 129 -12 139 -7 Yolo 3 6 2 1 0 12 24 26 -8 27 -4 Yuba

Totals

3 4 2 1 0 55 155 155 0 155 0

2800 14848 5365 2466 403S 19680 49194 53336 -8 54665 -2

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page3

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEC

BUDGETED POSITIONS LEFT PERMANENTLY UNFILLED

Business Assessors Real Property Other amp Other Property Auditor- Drafting TechnicaV

Managers Appraisers Appraisers Mapping Professional Clerical Total (1) (2) (3) (4) (5) (6) (8)

Alameda 0 0 0 0 0 2 2 Alpine 0 Amador 0 Butte 2 21 3 3 0 20 49 Calaveras 0 Colusa 0 1 0 0 0 0 1 Contra Costa 0 0 0 0 0 0 0 Del Norte 0 0 0 0 0 0 0 El Dorado 0 Fresno+ 0 0 0 0 0 0 0 Glenn 0 Humboldt 0 Imperial 0 Inyo 0 Kem 0 0 0 0 0 0 0 Kings 0 0 0 0 0 0 0 Lake+ 0 Lassen 0 0 0 0 0 0 0 Los Angeles 0 16 6 4 26 0 52 Madera 0 Marin 0 0 0 0 0 0 0 Mariposa+ 0 Mendocino 0 I 0 0 0 05 15 Merced 0 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 0 Napa 0 Nevada 0 Orange 0 0 6 3 11 21 Placer 0 0 0 0 3 4 Plumas 0 Riverside 0 13 7 11 11 26 68 Sacramento 0 5 2 I 0 2 10 San Benito 0 0 0 0 0 0 0 San Bernardino 0 San Diego 0 4 0 1 5 12 22 San Francisco 0 0 0 0 0 0 0 San Joaquin 0 0 0 0 1 0 1 San Luis Obispo I 0 0 0 0 2 3 San Mateo 0 Santa Barbara 0 Santa Clara 0 0 0 0 0 0 0 Santa Cnaz 1 2 1 0 0 0 4 Shasta+ 0 Sierra 0 0 0 0 0 1 Siskiyou 0 Solano+ 0 Sonoma 1 0 0 0 0 0 1 Stanislaus 0 3 2 0 1 I 7 Sutter 0 0 0 0 0 0 0 Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 1 Yolo 0 Yuba

Totals

0 0 0 0 0 0 0

6 66 27 23 46 805 2485

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page4

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETEDTElIPORARYPOSITIONS (In Penon Yean)

Business Property Other

Real Property Auditor- Drafting Technical Appraisen Appraisen Mapping Professional Clerical Total

1~ (22 (3) (42 (S) (6)

Alameda 0 0 0 0 077 077 Alpine 0 Amador 0 Butte 0 Calaveras 0 Colusa 0 0 0 0 0 0 Contra Costa 03 0 0 0 22 25 Del Norte 0 0 0 0 0 0 El Dorado 0 017 0 0 0 017 Fresno+ 0 0 0 0 5 5 Glenn 0 Humboldt 0 0 0 0 07 07 Imperial 0 0 0 0 007 0o7 Inyo 0 0 0 0 l 1 Kem 0 0 0 0 0 0 Kings 0 0 0 0 0 0 Lake+ 0 Lassen 0 Los Angeles 0 0 0 0 6 6 Madera 0 Marin NIA NIA NIA NIA NIA NIA Mariposa+ 0 Mendocino 05 0 0 0 0 05 Merced 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 Napa 0 Nevada 05 0 0 0 05 1 Orange 0 Placer 0 0 0 0 0 0 Plwnas 0 0 0 0 0 0 Riverside 0 0 0 0 44 44 Sacramento 0 0 0 0 03 03 San Benito 0 0 0 0 0 0 San Bernardino 0 San Diego 0 0 0 0 0 0 San Francisco 0 1 0 0 1 2 San Joaquin 0 0 0 11 26 37 San Luis Obispo 0 0 0 0 0 0 San Mateo 0 0 0 0 232 232 Santa Barbara 0 05 0 0 0 05 Santa Clara 0 0 0 0 125 125 Santa Cruz 0 Shasta+ 0 Sierra 0 0 0 0 0 0 Siskiyou 0 0 0 0 029 029 Solano+ 0 Sonoma 0 0 0 0 0 0 Stanislaus 0 0 0 0 05 05 Sutter 0 1 0 0 0 I Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 0 Yolo 0 Yuba 0 0 0 0 0 0

Totals 13 267 0 11 4015 4522

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 5

TABLE E

LOCAL ROLL VALUE AND STATISTICS

Supplemental Secured Roll Unsecured Roll Assessments

Full Value Full Value Roh in OOOs in OOOs Units

(1) (2) (7)

Alameda Alpine

69876702 $6279672 $76156374 175509

NIA NIA

Amador Butte

1694934 69279 1764213 7522402 425362 7947764

2040 NIA

Calaveras Colusa

2225898 44544 2270442 1191592 81146 1272738

2994 NIA

Contra Costa 60742957 2929323 63672280 31562 Del Norte 756106 42047 798153 1201 El Dorado 8739237 262588 9001825 8731 Fresno+ 24803899 1784201 26588100 36538 Glenn 1151858 61216 1213074 Humboldt 4554148 400446 4954594 5217 Imperial 4502710 638597 5141307 4681 Inyo 2216274 39899 2256173 1168 Kem 28598638 1752763 30351401 32546 Kings Lake+

3294572 145102 3439674 2724586 354841 3079427

5006 NIA

middotLassen 997648 116719 1114367 1738 Los Angeles 448017 057 29620587 477637644 NIA Madera 4152974 168117 4321091 6000 Marin Mariposa+

19793909 829352 20623261 ) 762656 88198 850854 lt

8621 1260

Mendocino 3907813 174878 4082691 4800 Merced 6950585 377894 7328479 NIA Modoc 456736 19776 476512 972 Mono 1514187 242902 1757089 Monterey 17744155 937788 18681943 123263 Napa 8442696 390162 8832858 NIA Nevada 5733915 187550 5921465 3919 Orange 171621293 12592016 184213309 138331 Placer 14245098 513741 14758839 16942 Plumas 1359550 54J75 1413725 1962 Riverside 71072213 2662051 73734264 88802 Sacramento 50029637 3248248 53277 885 42363 San Benito 2118700 86500 2205200 bull 1068 San Bernardino San Diego San Francisco

137231657 7165497 144397 l 54 52328232 5405549 57733781 lt 74026

9618 San Joaquin 20535238 1450121 21985359 13144 San lAais Obispo 12871435 470309 13341744 9018 San Mateo Santa Barbara

48314918 7163069 55477987 22737184 1773792 24510976 lt

11787 10895

Santa Clara 98560237 12043747 110603984 9421 Santa Cruz 13310232 621184 13931416 Shasta+ 6506812 472481 6979293 8497 Sierra 244716 39788 284504 ) 554 Siskiyou 1731219 174001 1905220 2071 Solano+ 17181898 751058 17932956 8506 Sonoma 26052000 l133000 27185000 middotmiddotbull Stanislaus 16242919 823489 17066408 19937 Sutter 3184900 245470 3430370 bull 3941 Tehama 1843938 82240 1926178 3433 Trinity 584432 1473 Tulare Tuolumne+

10459728 511333 10971061 2812488 119953 2932441 lt

16378 2407

Ventura 40178829 2461980 42640809 NIA Yolo 6792150 486985 7279135 5048 Yuba

Totals

1701547 129430 1830977 2362

$1594339612 $111146156 $1706245709 784241

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

Page6

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEF

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Residential Industrial SmgJe Manushy MUiti- Commercial

Family factured Family Vacant Vacant Vacant Residence Homes Residence Land Total Improved Land Total Improved Land Total

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Alameda Alpinebull

302973 686 33446 12970 350075 15262 1624 16886 6382 NIA middot NIA NIA NIA 0 NIA NIA 0 NIA

1844 NIA

8226 0

Amador Butte

10548 753 267 5734 17302 591 160 751 44 NIA NIA NIA NIA 0 NIA NIA 0 NIA

34 NIA

78 0

Calaveras Colusa

12990 In 1 1874 9801 24665 628 337 965 36 NIA NIA NIA NIA 0 NIA NIA 0 NIA

63 NIA

99 0

Contra Costa 253053 middot l327 7477 13491 275348 7971 1090 9061 2204 797 3001 Del Norte 5104 2258 336 4753 12451 488 182 670 39 6 45 El Dorado 38789 2280 1951 13698 56718 1752 544 2296 278 339 617 Fresno+ 148979 5086 5632 18954 178651 9152 1664 10816 3902 1003 4905 Glenn 0 0 0 Humboldt 25232 3318 2653 8672 39875 2181 332 2513 350 314 664 Imperial Inyo

20232 2080 895 24650 47857 3874 2126 6000 437 NIA NIA NIA NIA 0 NIA NIA 0 NIA

355 NIA

792 0

Kem 135618 17862 6784 109812 270076 9154 3071 12225 2585 2778 5363 Kings 19072 800 775 2352 22999 1314 493 1807 236 In 7 236 Lake+ 17538 7829 358 31046 56771 1973 658 2631 32 14 46 Lassen 12000 784 In 1 2100 14884 560 170 730 61 43 104 Los Angeles Madera

1629421 15781 241502 142066 2028770 84132 15490 99622 37428 NIA NIA NIA NIA 0 NIA NIA 0 NIA

11597 NIA

49025 0

Marin Mariposa+

70008 114 5155 10890 86167 2758 588 3346 580 NIA NIA NIA NIA 0 NIA NIA 0 NIA

139 NIA

719 0

Mendocino Merced

16984 2264 917 9467 29632 1813 418 2231 315 NIA NIA NIA NIA 0 NIA NIA 0 NIA

112 NIA

427 0

Modoc 1653 197 27 846 2723 374 254 628 10 17 27 Mono 10535 3935 14470 218 218 0 Monterey 69695 2013 5358 5284 82350 4382 699 S081 757 264 1021 Napa 21888 1142 2036 1620 26686 1705 445 2150 254 276 530 Nevada 33098 1778 836 16358 52070 1105 292 1397 205 195 400 Orange 599171 7901 27505 18232 652809 24851 1719 26570 11583 923 12506 Placer 59661 1875 7252 18963 87751 2789 1293 4082 550 549 1099 Plumas 0 0 0 Riverside 339917 23754 4376 141568 509615 17946 9849 27795 In 6 In 7 0 Sacramento 283212 5383 19250 18693 326538 11433 2261 13694 3566 2058 5624 San Benito 6924 287 357 773 8341 480 43 523 130 58 188 San Bernardino 0 0 0 San Diego 569910 11093 43860 45709 670572 19849 3776 23625 6621 3131 9752 San Francisco 111974 0 35488 6376 153838 13355 In 4 13355 2690 In 4 2690 San Joaquin 99036 2010 11986 7188 120220 6334 1114 7448 1826 828 l654 San Luis Obispo 55136 6568 9156 22851 93711 6000 1232 7232 846 280 1126 San Mateo 176558 763 5527 6811 189659 6618 3340 9958 3094 3346 6440 Santa Barbara 81321 3179 7059 4993 96552 4321 482 4803 1106 367 1473 Santa Clara 359382 5682 14055 7505 386624 66329 1359 67688 6826 181 7007 Santa Cruz 52709 1078 4139 12095 70021 2956 421 3377 561 123 684 Shasta+ 37897 5495 2360 12965 58717 3333 1264 4597 323 281 604 Sierra 1237 34 60 880 2211 100 25 125 12 4 16 Siskiyou 29577 942 827 In 1 31346 2668 In 6 2668 746 In 9 746 Solano+ 88196 785 3047 6278 98306 2625 911 3536 807 600 1407 Sonoma 92412 2669 5673 11752 112506 4841 In 6 4841 2086 In 9 2086 Stanislaus 89770 4243 5485 4417 103915 5003 1232 6235 1580 In 7 1580 Sutter 14828 671 1805 1947 19251 848 161 1009 526 132 658 Tehama 4920 1906 533 1501 middot8860 761 245 1006 260 76 336 Trinity Tulare

4115 1290 523 4621 10549 370 43 413 14 81377 4043 4402 NIA 89822 5039 In 6 5039 984

4 In 9

18 984

Tuolumne+ 18533 2861 930 7934 30258 888 200 1088 43 40 83 Ventura 171111 2666 6600 12273 192650 5519 813 6332 2924 1302 4226 Yolo 29715 850 2200 1928 34693 1890 488 2378 712 312 1024 Yuba

Totals

9365 1550 2064 2033 15012 2075 445 2520 290

6323374 167930 544798 828785 7864887 370608 63353 433961 106841

320

35105

610

141946

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF RJRNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page7

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Miscellaneous secured

Rural Possessory Oil Gasamp Homes1tes Unrestricted Restricted lotat Interests Mineral Others Total

(12) (13) (14) (JS) (16) (17) (18) (19)

middotTOTALlt middotSECURED

~~~~gtgt middot

Alameda Alpine Amador

2827 1292 4119 4 4 NIA NIA NIA 0 NIA NIA NIA 0

2233 18061 725 21019 93 93

lq1bull0gtmiddot o 39243

Butte Calaveras

NIA NIA NIA 0 0 NIA NIA 0 4609 6321 1289 12219 NIA l131 1935 3066

0 lt~l~~j4

Colusa NIA NIA 712 712 0 217 NIA 217 middotmiddotmiddotlt9z~f

Contra Costa 820 2576 516 3912 0 1074 4827 S901 middot_291a~ Del Norte El Dorado Fresno+ Glenn

NIA 215 0 215 1 414 1203 1618 20048 246 452 20746 1428 17 19131 20576

NIA 12500 14352 26852 NIA 359 NIA 359 0 0

~~~ middotmiddot~~~~

Humboldt NIA 14119 525 14644 0 780 7359 8139 middot (58l5 Imperial Inyo

2605 5380 0 7985 13 26 5 44 NIA NIA NIA 0 NIA NIA NIA 0

6ZCi78bull ()

Kem 10192 26595 11393 48180 0 2777 31174 33951 369~79$ Kings Lake+ Lassen

3615 848 4708 9171 0 100 0 100 373 2180 342 2895 0 29 123 152 NIA NIA 1293 1293 0 76 NIA 76

middotmiddot 3431~middot ()2~4

gt bull11u1rt Los Angeles Madera Marin Mariposa+ Mendocino Merced

NIA 33498 NIA 33498 10591 1604 18182 30377 NIA 41953 3889 45842 0 21 15 36 108 240 510 858 0 0 976 976 NIA NIA NIA 0 0 NIA NIA 0

7055 4446 9884 21385 0 0 1204 1204 NIA NIA 0 0 0 0 0 0

middotmiddot~=~~~middot

f IModoc 1282 2985 501 4768 0 0 19103 19103 middotmiddotmiddotmiddotmiddotmiddotmiddotybull7J49 Mono Monterey Napa Nevada Orange

0 0 0 29 29 2199 4145 3167 9511 2 293 4053 4348

10289 503 579 11371 0 0 3674 3674 NIA NIA 63 63 0 0 0 0

1141 2463 228 3832 1076 380 666 2122

)~~~~~ gt)4tf

o~~~tT Placer Plumas

0 231 961 1192 0 95 8111 8206 0 0

lOlJlOmiddotmiddotmiddotmiddotmiddotmiddotbullmiddotbullbullbullmiddotmiddotmiddotbullmiddotmiddotbullbull bullmiddotmiddot obullbull --middot

Riverside Sacramento San Benito

In 2amp3 7070 2475 9545 10781 3 0 10784 5557 1015 1512 8084 137 3226 10107 13470 1821 2241 2262 6324 0 11 0 11

Lgtiii~~~[~ilmiddotbull _~middot77~+ San Bernardino 0 0 San Diego San Francisco

8062 13158 1382 22602 4345 170 70973 75488 0 0 0 0 0 0 0 0

bull$()l~(J)1lt bullJ69Jl8lgt

San Joaquin San Luis Obispo

9683 4258 6701 20642 6 98 1474 1578 6477 1972 3358 11807 481 227 1714 2422 ltimiddot~r~~

San Mateo 798 855 720 2373 5 13 3201 3219 middotmiddot ltiu~ti4bull Santa Barbara Santa Clara Santa Cruz

205 4218 2150 6573 152 888 203 1243 3153 3153 NIA 0

2567 9388 837 12792 0 0 0 0

bullbull )1-0~~ middotbullltlt~7llt

middot 86814 bull Shasta+ 7423 910 2325 10658 16 96 8488 8600 ibullJM76 Sierra 239 239 483 961 166 290 158 614 bull)~~2)7 Siskiyou 5486 In 12 3966 9452 0 0 490 490 tbullbullmiddot44~7C)) Solano+ 4684 3610 2394 10688 0 248 7498 7746 J21~683bullbull Sonoma 27978 5525 2152 35655 0 162 0 162 bullbull 1~5~$fJ bullbull Stanislaus 4483 2926 6650 14059 0 0 0 0 J~MJ Sutter 1915 4318 0 6233 0 256 1766 2022 gt~gt~Jpltmiddot Tehama 16300 4192 4903 25395 0 76 0 76 n1s~~bullbullbull Trinity Tulare

762 In 4 861 1623 0 1117 1117 In 13 21570 In 13 21570 336 In 18 5745 6081 middotmiddotmiddotmiddotmiddotT1~~z~1bullbull

Tuolumne+ Ventura

246 2585 1035 3866 668 367 770 1805 500 4630 1571 6701 NIA 360 11424 11784

middotmiddotymiddotmiddotmiddotmiddotmiddotmiddot~~tregbullbull =bullbull12l~~3middot

Yolo Yuba

1595 1756 3341 6692 0 176 0 176 2690 2290 157 5137 0 444 87 531 -middotbullbull~~~

-middot - -middotmiddot --middotmiddot-middotmiddot-middotmiddotmiddot

Totals 176040 281058 111769 568867 30297 17625 245868 293790 9J~4$t THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY

NIA= Not Available or Not Applicable 0 =Zero bull =No Response to This Item bull 1992middot93 data no data provided for 1993middot94

+ County AssessorRecorder County AssessorRecorderClerk

Page 8

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

UNSECURED ROLL GRAND Unsecured TOTAL TOTAL

Personalty Possessory UNSECURED Aircraft Boats amp Fixtures Interests Other ROLL

(21) (22) (23) (24) (25) (26)

Alameda 1103 14971 23574 3958 In 23 43606 Alpine NIA NIA NIA NIA NIA 0 Amador 76 978 1172 178 2404 Butte 292 4767 4790 269 0 10118

JOCfLgt bullbullmiddotmiddotltbullROLLbullbulllt

bull-middotbullc21rmiddotmiddotmiddot 42216

middotmiddotmiddotmiddot _ ltmiddotbullmiddoto bullbull 41~647

lt10us Calaveras 57 1415 946 78 NIA 2496 Colusa 111 709 1050 68 197 2135 Contra Costa 607 28701 2180 201 31689

middot 43~S10middot gt ~064

middotmiddot ltus12 Del Norte 39 929 434 438 148 1988 El Dorado 374 6793 5774 214 91 13246 Fresno+ 707 6142 21172 1416 NIA 29437 Glenn 136 440 1243 1819 Humboldt 187 1827 3469 921 1076 7480 733tSmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotrmiddotmiddotmiddotmiddotmiddotmiddotmiddot~~ Imperial 200 1385 2872 585 771 5813 68491 Inyo 87 520 1437 NIA 1 2045 bull2~045 Kem 922 3237 17062 623 3873 25717 bull 395~St2 Kings 124 1770 2187 231 0 4312 Lake+ 130 6761 1372 145 191 8599

38~625 lt 11~094 Lassen 40 1026 NIA 309 NA 1375 Los Angeles 3752 48892 In 25 33 280719 333396 Madera 73 1060 2423 180 695 4431 Marin 192 5736 10709 995 167 17799 Mariposa+ 49 441 955 327 NIA 1772 Mendocino 186 1914 5850 470 0 8420 Merced 245 1771 4358 404 1126 7904

middot middot middot 1~4i

i~[bullModoc 42 262 277 268 76 925 middot 28~114 Mono 29 169 423 621 ltmiddotmiddotmiddot 1~38 Monterey 375 5352 13603 1622 In 23 20952 123~63 Napa 319 1646 3630 258 0 S853 lt50~264

Nevada 260 2299 5005 409 0 7973 61~903 Orange 888 25225 109863 1786 2980 140742 middotbullJD8~581 Placer 406 5660 7064 242 420 13792 114jl22 Plumas 57 1413 914 2384 Riverside 1712 3904 27670 ) In 23 33286 Sacramento 739 17506 44303 1735 870 65153

middot~~i= )132~563

San Benito 215 491 1404 65 In 23 2175 San Bernardino 0

l7S62 0

San Diego 2227 19747 63744 0 5 85723 887~71 San Francisco 0 2423 44998 2847 In 23 50268 San Joaquin 388 10233 12015 483 140 23259 c~~~ San Luis Obispo 474 12014 13162 0 0 25650 San Mateo 465 11136 23680 2791 In 23 38072 (_ t bull~~~~ Santa Barbara 604 5739 436 2099 2042 10920 bull1111564 Santa Clara 1250 12815 49815 1468 NIA 65348 bull529820 Santa Cruz 294 2764 8544 1191 0 12793 99667 Shasta+ 294 7308 5147 1552 0 14301 Sierra 6 185 230 1410 12 1843 Siskiyou 118 1604 1761 1436 200 5119 Solano+ 188 4330 6694 647 195 12054 Sonoma 819 5535 12280 1023 529 20186

ltrM77 -middot S770 s

Stanislaus 304 5343 18010 439 0 24096 ))49885 Sutter 121 2641 2121 9 118 5010 Tehama 88 1295 936 117 281 2717 Trinity 297 297

bullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot bullbull bullbullbullmiddot 34~183 ygt -middot~=~~~ Tulare 554 7745 9023 661 136 18119 middotbull bullbullmiddotbullmiddotbullbullbull l4l~61S Tuolumne+ 221 l774 1539 390 0 3924 ltbull bullgtbullbull 41~024 Ventura 976 17029 23411 NIA In 23 41416 bullbullbullbullbullbull263~10middot Yolo 187 1333 4993 151 349 7013 Yuba 108 2180 993 146 187 3614

Totals 24417 341285 630114 39987 297796 1333599

)~1~916middot 17~424

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero middot=No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page9

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEG

REAL PROPERTY DATA (See Table 0 for WorkloadStaff Comparisons)

New Construction Transfers JUriSdlctions lotaJ New Construction

Siilile Issuing Building Assessments Discovered Family Total Building Pennits Resulting Without

Transfers Transfers Pennits Received From Pennits Pennits (1) ~2) (4) (5) ~2 (6)

Alameda NIA NIA 18 13653 10008 NIA Alpine NIA NIA 1 104 NIA NIA Amador 1138 7 l497 Butte NIA NIA NIA NIA NIA NIA Calaveras 724 1635 2 1475 739 NIA Colusa 437middot 1030 3 1532 970 206 Contra Costa 19373 19905 15 22521 14107 0 Del Norte 1450 1933 2 956 717 22 El Dorado 6703 16350 3 5073 3126 45 Fresno+ 10752 18524 16 14447 9215 NIA Glenn 733 3 765 Humboldt NIA 3630 8 3736 1691 NIA Imperial 1826 4935 6 3290 3130 100 Inyo NIA 848 2 NIA 345 NIA Kem 10506 9 16123 13633 Kings 1773 2682 NIA NIA 2310 NIA Lake+ NIA 3847 3 26676 NIA NIA Lassen In 2 960 2 1008 528 30 Los Angeles 181713 366222 86 265256 63515 NIA Madera NIA 7840 5 2735 NIA NIA Marin 1144 1335 12 8247 3957 Mariposa+ NIA 1534 NIA 1132 NIA

63 NIA

Mendocino 2000 3400 4 3000 2100 200 Merced In 2 5586 7 NIA 5245 In 5 Modoc 333 1035 2 331 226 52 Mono 2556 1243 Monterey NIA 7175 13 NIA 1851 NIA Napa NIA 3454 5 1674 NIA 50 Nevada 3510 3749 2 3925 2438 100 Orange 48731 53550 32 34502 27922 23 Placer 6131 8276 7 10497 2933 0 Plumas 3404 2 Riverside NIA 60714 25 11523 18395 NIA Sacramento 20857 26779 middot7 23254 17515 250 San Benito NIA 1321 3 815 634 400 San Bernardino San Diego 33258 65759 19 16824 18582 San Francisco 4846 9270 1 21943 NIA NIA San Joaquin 9756 11061 8 14023 4562 2128 San Luis Obispo 4867 8112 8 11235 NIA 107 San Mateo NIA 11726 21 22285 3186 0 Santa Barbara 2300 3700 8 7316 6712 1000 Santa Clara 24760 29200 17 20112 9784 NIA Santa Cruz NIA 4180 5 5211 1543 11 Shasta+ NIA 6314 4 5480 3793 88 Sierra 130 555 1 247 141 21 Siskiyou 966 6446 6 1541 1001 50 Solano+ 8057 8944 8 3910 1597 Sonoma 10 15000 Stanislaus 8039 19002 10 10195 6079 1500 Sutter NIA 2352 3 3208 1354 12 Tehama 2800 4 2640 1850 105 Trinity 228 315 1 520 630 Tulare NIA 9074 9 NIA NIA

290 NIA

Tuolumne+ 1000 1818 2 1776 1369 100 Ventura 13085 13989 11 25683 7897 NIA Yolo 2220 2561 5 5419 3500 50 Yuba NIA 1549 5 2116 1261 27

Totals 420969 865313 478 677674 282091 7030

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 10

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE G(CONTINUED)

REAL PROPERTY DATA (See Table 0 for WorkloadStatT Comparisons)

Miscellaneous Proposition 8 Uruts

tmprovea tmprovea Affected by New Single Multi Misfortune Property Subdivision RoU Family Family Commercial Industrial Rural Others Total Calamity Splits Lots Corrections

Alameda

(7) (8) 92 (10) 11) (12) 13) (142 15) 16)

S981 44S 201 107 32 343 7109 3S 303 2416

(17)

Alpine 4 19 Amador 290 483 893 Butte NIA NIA NIA NIA NIA NIA 8498 NIA NIA NIA NIA Calaveras 42S 33 35 9 201 1786 2489 9 439 77 781 Colusa NIA NIA NIA NIA NIA NIA 314 5 52 97 252 Contra Costa 19Sl8 200 600 so 100 20468 s 412 223S 13827 Del Norte 37 0 1 0 0 11 49 15 332 25 357 El Dorado 18659 0 267 214 374 Fresno+ 3223 202 303 208 1077 2880 7893 NIA 4888 3219 6225 Glenn 800 Humboldt 113 10 19 7 165 18 332 11 312 172 2100 Imperial 56 18 8 2 40 380 504 4 438 897 822 Inyo NIA NIA NIA NIA NIA NIA 865 4 15 35 263 Kem 1222 0 0 0 0 0 1222 2251 3282 7148 Kings Lake+

NIA NIA NIA NIA NIA NIA 12S 5 640 470 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA

477 NIA

Lassen NIA NIA NIA NIA NIA NIA 0 NIA 46 24 NIA Los Angeles 25667 5500 2750 1982 35899 51496 18788 NIA 140088 Madera 9 0 4 1 39 0 53 NIA 1792 588 6409 Marin NIA NIA NIA NIA NIA NIA 12000 58 626 187 684 Mariposa+ 20 20 5 339 87 100 Mendocino 111 0 12 2 20 0 l4S Sl 700 200 1440 Merced 3100 so so In 9 800 0 4000 23 348 805 4900 Modoc NIA NIA NIA NIA NIA NIA 197 31 78 0 3S6 Mono NIA NIA NIA NIA NIA NIA 1427 Monterey NIA NIA NIA NIA NIA NIA 13123 NIA 251 1192 4882 Napa 1071 NIA NIA NIA NIA NIA 1071 l2S 118 2497 Nevada l32S 27 42 13 354 1761 140 302 251 1541 Orange NIA NIA NIA NIA NIA NIA 204820 744 915 2213 5243 Placer 4179 995 S3 89 0 6869 12185 12 2627 1254 5097 Plumas 312 312 15 84 87 432 Riverside 45630 NIA 656 NIA 93 13575 59954 NIA 10005 NIA 24621 Sacramento 67624 491 368 215 S3 1495 70246 122 5430 3688 22770 San Benito NIA NIA NIA NIA NIA NIA 1680 10 98 564 570 San Bernardino San Diego 42975 3670 2502 1483 761 38656 90047 65 11481 13257 32324 San Francisco 23678 3440 96 27 0 l356 28597 319 268 1022 9434 San Joaquin In 8 3380S In 10 271 1023 0 35099 18 739 2059 7604 San Luis Obispo 4700 150 125 15 100 7366 12456 63 1822 708 9929 San Mateo 23769 87 25 22 563 30 24496 224 171 517 2304 Santa Barbara 12300 219 200 100 12819 16 878 1346 2911 Santa Clara 79256 600 1591 1046 60 146 82699 134 813 3388 12505 Santa Cruz 3473 13 572 846 Shasta+ NIA NIA NIA NIA NIA NIA 198 754 1449 NIA NIA Sierra 79 0 0 2 0 0 81 7 19 0 162 Siskiyou 3252 30 187 94 780 Solano+ 16580 132 160 16872 221 1636 24602 Sonoma 2500 Stanislaus 17361 253 263 81 142 2997 21097 0 1644 1521 NIA Sutter 66 59 22 6 181 5 339 24 163 493 248 Tehama 51 8 6 0 25 90 308 223 618 Trinity Tulare

16 23 NA NIA NIA NIA NIA NIA NIA NIA NIA NIA 5400

Tuolwnne+ 150 3 10 0 5 0 168 6 92 68 382 Ventura NIA NIA NIA NIA NIA NIA NIA 3S83 2360 2179 14764 Yolo 3183 26 38 42 26 0 3315 220 112 1548 Yuba

Totals

NIA NIA NIA NIA NIA NIA 329 24 90 403

403771 50423 10140 3798 5506 80249 826147 58080 76710 53948

790

382300

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DAT A ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 11

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEC

BUDGETED POSITIONS LEFT PERMANENTLY UNFILLED

Business Assessors Real Property Other amp Other Property Auditor- Drafting TechnicaV

Managers Appraisers Appraisers Mapping Professional Clerical Total (1) (2) (3) (4) (5) (6) (8)

Alameda 0 0 0 0 0 2 2 Alpine 0 Amador 0 Butte 2 21 3 3 0 20 49 Calaveras 0 Colusa 0 1 0 0 0 0 1 Contra Costa 0 0 0 0 0 0 0 Del Norte 0 0 0 0 0 0 0 El Dorado 0 Fresno+ 0 0 0 0 0 0 0 Glenn 0 Humboldt 0 Imperial 0 Inyo 0 Kem 0 0 0 0 0 0 0 Kings 0 0 0 0 0 0 0 Lake+ 0 Lassen 0 0 0 0 0 0 0 Los Angeles 0 16 6 4 26 0 52 Madera 0 Marin 0 0 0 0 0 0 0 Mariposa+ 0 Mendocino 0 I 0 0 0 05 15 Merced 0 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 0 Napa 0 Nevada 0 Orange 0 0 6 3 11 21 Placer 0 0 0 0 3 4 Plumas 0 Riverside 0 13 7 11 11 26 68 Sacramento 0 5 2 I 0 2 10 San Benito 0 0 0 0 0 0 0 San Bernardino 0 San Diego 0 4 0 1 5 12 22 San Francisco 0 0 0 0 0 0 0 San Joaquin 0 0 0 0 1 0 1 San Luis Obispo I 0 0 0 0 2 3 San Mateo 0 Santa Barbara 0 Santa Clara 0 0 0 0 0 0 0 Santa Cnaz 1 2 1 0 0 0 4 Shasta+ 0 Sierra 0 0 0 0 0 1 Siskiyou 0 Solano+ 0 Sonoma 1 0 0 0 0 0 1 Stanislaus 0 3 2 0 1 I 7 Sutter 0 0 0 0 0 0 0 Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 1 Yolo 0 Yuba

Totals

0 0 0 0 0 0 0

6 66 27 23 46 805 2485

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page4

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETEDTElIPORARYPOSITIONS (In Penon Yean)

Business Property Other

Real Property Auditor- Drafting Technical Appraisen Appraisen Mapping Professional Clerical Total

1~ (22 (3) (42 (S) (6)

Alameda 0 0 0 0 077 077 Alpine 0 Amador 0 Butte 0 Calaveras 0 Colusa 0 0 0 0 0 0 Contra Costa 03 0 0 0 22 25 Del Norte 0 0 0 0 0 0 El Dorado 0 017 0 0 0 017 Fresno+ 0 0 0 0 5 5 Glenn 0 Humboldt 0 0 0 0 07 07 Imperial 0 0 0 0 007 0o7 Inyo 0 0 0 0 l 1 Kem 0 0 0 0 0 0 Kings 0 0 0 0 0 0 Lake+ 0 Lassen 0 Los Angeles 0 0 0 0 6 6 Madera 0 Marin NIA NIA NIA NIA NIA NIA Mariposa+ 0 Mendocino 05 0 0 0 0 05 Merced 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 Napa 0 Nevada 05 0 0 0 05 1 Orange 0 Placer 0 0 0 0 0 0 Plwnas 0 0 0 0 0 0 Riverside 0 0 0 0 44 44 Sacramento 0 0 0 0 03 03 San Benito 0 0 0 0 0 0 San Bernardino 0 San Diego 0 0 0 0 0 0 San Francisco 0 1 0 0 1 2 San Joaquin 0 0 0 11 26 37 San Luis Obispo 0 0 0 0 0 0 San Mateo 0 0 0 0 232 232 Santa Barbara 0 05 0 0 0 05 Santa Clara 0 0 0 0 125 125 Santa Cruz 0 Shasta+ 0 Sierra 0 0 0 0 0 0 Siskiyou 0 0 0 0 029 029 Solano+ 0 Sonoma 0 0 0 0 0 0 Stanislaus 0 0 0 0 05 05 Sutter 0 1 0 0 0 I Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 0 Yolo 0 Yuba 0 0 0 0 0 0

Totals 13 267 0 11 4015 4522

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 5

TABLE E

LOCAL ROLL VALUE AND STATISTICS

Supplemental Secured Roll Unsecured Roll Assessments

Full Value Full Value Roh in OOOs in OOOs Units

(1) (2) (7)

Alameda Alpine

69876702 $6279672 $76156374 175509

NIA NIA

Amador Butte

1694934 69279 1764213 7522402 425362 7947764

2040 NIA

Calaveras Colusa

2225898 44544 2270442 1191592 81146 1272738

2994 NIA

Contra Costa 60742957 2929323 63672280 31562 Del Norte 756106 42047 798153 1201 El Dorado 8739237 262588 9001825 8731 Fresno+ 24803899 1784201 26588100 36538 Glenn 1151858 61216 1213074 Humboldt 4554148 400446 4954594 5217 Imperial 4502710 638597 5141307 4681 Inyo 2216274 39899 2256173 1168 Kem 28598638 1752763 30351401 32546 Kings Lake+

3294572 145102 3439674 2724586 354841 3079427

5006 NIA

middotLassen 997648 116719 1114367 1738 Los Angeles 448017 057 29620587 477637644 NIA Madera 4152974 168117 4321091 6000 Marin Mariposa+

19793909 829352 20623261 ) 762656 88198 850854 lt

8621 1260

Mendocino 3907813 174878 4082691 4800 Merced 6950585 377894 7328479 NIA Modoc 456736 19776 476512 972 Mono 1514187 242902 1757089 Monterey 17744155 937788 18681943 123263 Napa 8442696 390162 8832858 NIA Nevada 5733915 187550 5921465 3919 Orange 171621293 12592016 184213309 138331 Placer 14245098 513741 14758839 16942 Plumas 1359550 54J75 1413725 1962 Riverside 71072213 2662051 73734264 88802 Sacramento 50029637 3248248 53277 885 42363 San Benito 2118700 86500 2205200 bull 1068 San Bernardino San Diego San Francisco

137231657 7165497 144397 l 54 52328232 5405549 57733781 lt 74026

9618 San Joaquin 20535238 1450121 21985359 13144 San lAais Obispo 12871435 470309 13341744 9018 San Mateo Santa Barbara

48314918 7163069 55477987 22737184 1773792 24510976 lt

11787 10895

Santa Clara 98560237 12043747 110603984 9421 Santa Cruz 13310232 621184 13931416 Shasta+ 6506812 472481 6979293 8497 Sierra 244716 39788 284504 ) 554 Siskiyou 1731219 174001 1905220 2071 Solano+ 17181898 751058 17932956 8506 Sonoma 26052000 l133000 27185000 middotmiddotbull Stanislaus 16242919 823489 17066408 19937 Sutter 3184900 245470 3430370 bull 3941 Tehama 1843938 82240 1926178 3433 Trinity 584432 1473 Tulare Tuolumne+

10459728 511333 10971061 2812488 119953 2932441 lt

16378 2407

Ventura 40178829 2461980 42640809 NIA Yolo 6792150 486985 7279135 5048 Yuba

Totals

1701547 129430 1830977 2362

$1594339612 $111146156 $1706245709 784241

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

Page6

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEF

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Residential Industrial SmgJe Manushy MUiti- Commercial

Family factured Family Vacant Vacant Vacant Residence Homes Residence Land Total Improved Land Total Improved Land Total

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Alameda Alpinebull

302973 686 33446 12970 350075 15262 1624 16886 6382 NIA middot NIA NIA NIA 0 NIA NIA 0 NIA

1844 NIA

8226 0

Amador Butte

10548 753 267 5734 17302 591 160 751 44 NIA NIA NIA NIA 0 NIA NIA 0 NIA

34 NIA

78 0

Calaveras Colusa

12990 In 1 1874 9801 24665 628 337 965 36 NIA NIA NIA NIA 0 NIA NIA 0 NIA

63 NIA

99 0

Contra Costa 253053 middot l327 7477 13491 275348 7971 1090 9061 2204 797 3001 Del Norte 5104 2258 336 4753 12451 488 182 670 39 6 45 El Dorado 38789 2280 1951 13698 56718 1752 544 2296 278 339 617 Fresno+ 148979 5086 5632 18954 178651 9152 1664 10816 3902 1003 4905 Glenn 0 0 0 Humboldt 25232 3318 2653 8672 39875 2181 332 2513 350 314 664 Imperial Inyo

20232 2080 895 24650 47857 3874 2126 6000 437 NIA NIA NIA NIA 0 NIA NIA 0 NIA

355 NIA

792 0

Kem 135618 17862 6784 109812 270076 9154 3071 12225 2585 2778 5363 Kings 19072 800 775 2352 22999 1314 493 1807 236 In 7 236 Lake+ 17538 7829 358 31046 56771 1973 658 2631 32 14 46 Lassen 12000 784 In 1 2100 14884 560 170 730 61 43 104 Los Angeles Madera

1629421 15781 241502 142066 2028770 84132 15490 99622 37428 NIA NIA NIA NIA 0 NIA NIA 0 NIA

11597 NIA

49025 0

Marin Mariposa+

70008 114 5155 10890 86167 2758 588 3346 580 NIA NIA NIA NIA 0 NIA NIA 0 NIA

139 NIA

719 0

Mendocino Merced

16984 2264 917 9467 29632 1813 418 2231 315 NIA NIA NIA NIA 0 NIA NIA 0 NIA

112 NIA

427 0

Modoc 1653 197 27 846 2723 374 254 628 10 17 27 Mono 10535 3935 14470 218 218 0 Monterey 69695 2013 5358 5284 82350 4382 699 S081 757 264 1021 Napa 21888 1142 2036 1620 26686 1705 445 2150 254 276 530 Nevada 33098 1778 836 16358 52070 1105 292 1397 205 195 400 Orange 599171 7901 27505 18232 652809 24851 1719 26570 11583 923 12506 Placer 59661 1875 7252 18963 87751 2789 1293 4082 550 549 1099 Plumas 0 0 0 Riverside 339917 23754 4376 141568 509615 17946 9849 27795 In 6 In 7 0 Sacramento 283212 5383 19250 18693 326538 11433 2261 13694 3566 2058 5624 San Benito 6924 287 357 773 8341 480 43 523 130 58 188 San Bernardino 0 0 0 San Diego 569910 11093 43860 45709 670572 19849 3776 23625 6621 3131 9752 San Francisco 111974 0 35488 6376 153838 13355 In 4 13355 2690 In 4 2690 San Joaquin 99036 2010 11986 7188 120220 6334 1114 7448 1826 828 l654 San Luis Obispo 55136 6568 9156 22851 93711 6000 1232 7232 846 280 1126 San Mateo 176558 763 5527 6811 189659 6618 3340 9958 3094 3346 6440 Santa Barbara 81321 3179 7059 4993 96552 4321 482 4803 1106 367 1473 Santa Clara 359382 5682 14055 7505 386624 66329 1359 67688 6826 181 7007 Santa Cruz 52709 1078 4139 12095 70021 2956 421 3377 561 123 684 Shasta+ 37897 5495 2360 12965 58717 3333 1264 4597 323 281 604 Sierra 1237 34 60 880 2211 100 25 125 12 4 16 Siskiyou 29577 942 827 In 1 31346 2668 In 6 2668 746 In 9 746 Solano+ 88196 785 3047 6278 98306 2625 911 3536 807 600 1407 Sonoma 92412 2669 5673 11752 112506 4841 In 6 4841 2086 In 9 2086 Stanislaus 89770 4243 5485 4417 103915 5003 1232 6235 1580 In 7 1580 Sutter 14828 671 1805 1947 19251 848 161 1009 526 132 658 Tehama 4920 1906 533 1501 middot8860 761 245 1006 260 76 336 Trinity Tulare

4115 1290 523 4621 10549 370 43 413 14 81377 4043 4402 NIA 89822 5039 In 6 5039 984

4 In 9

18 984

Tuolumne+ 18533 2861 930 7934 30258 888 200 1088 43 40 83 Ventura 171111 2666 6600 12273 192650 5519 813 6332 2924 1302 4226 Yolo 29715 850 2200 1928 34693 1890 488 2378 712 312 1024 Yuba

Totals

9365 1550 2064 2033 15012 2075 445 2520 290

6323374 167930 544798 828785 7864887 370608 63353 433961 106841

320

35105

610

141946

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF RJRNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page7

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Miscellaneous secured

Rural Possessory Oil Gasamp Homes1tes Unrestricted Restricted lotat Interests Mineral Others Total

(12) (13) (14) (JS) (16) (17) (18) (19)

middotTOTALlt middotSECURED

~~~~gtgt middot

Alameda Alpine Amador

2827 1292 4119 4 4 NIA NIA NIA 0 NIA NIA NIA 0

2233 18061 725 21019 93 93

lq1bull0gtmiddot o 39243

Butte Calaveras

NIA NIA NIA 0 0 NIA NIA 0 4609 6321 1289 12219 NIA l131 1935 3066

0 lt~l~~j4

Colusa NIA NIA 712 712 0 217 NIA 217 middotmiddotmiddotlt9z~f

Contra Costa 820 2576 516 3912 0 1074 4827 S901 middot_291a~ Del Norte El Dorado Fresno+ Glenn

NIA 215 0 215 1 414 1203 1618 20048 246 452 20746 1428 17 19131 20576

NIA 12500 14352 26852 NIA 359 NIA 359 0 0

~~~ middotmiddot~~~~

Humboldt NIA 14119 525 14644 0 780 7359 8139 middot (58l5 Imperial Inyo

2605 5380 0 7985 13 26 5 44 NIA NIA NIA 0 NIA NIA NIA 0

6ZCi78bull ()

Kem 10192 26595 11393 48180 0 2777 31174 33951 369~79$ Kings Lake+ Lassen

3615 848 4708 9171 0 100 0 100 373 2180 342 2895 0 29 123 152 NIA NIA 1293 1293 0 76 NIA 76

middotmiddot 3431~middot ()2~4

gt bull11u1rt Los Angeles Madera Marin Mariposa+ Mendocino Merced

NIA 33498 NIA 33498 10591 1604 18182 30377 NIA 41953 3889 45842 0 21 15 36 108 240 510 858 0 0 976 976 NIA NIA NIA 0 0 NIA NIA 0

7055 4446 9884 21385 0 0 1204 1204 NIA NIA 0 0 0 0 0 0

middotmiddot~=~~~middot

f IModoc 1282 2985 501 4768 0 0 19103 19103 middotmiddotmiddotmiddotmiddotmiddotmiddotybull7J49 Mono Monterey Napa Nevada Orange

0 0 0 29 29 2199 4145 3167 9511 2 293 4053 4348

10289 503 579 11371 0 0 3674 3674 NIA NIA 63 63 0 0 0 0

1141 2463 228 3832 1076 380 666 2122

)~~~~~ gt)4tf

o~~~tT Placer Plumas

0 231 961 1192 0 95 8111 8206 0 0

lOlJlOmiddotmiddotmiddotmiddotmiddotmiddotbullmiddotbullbullbullmiddotmiddotmiddotbullmiddotmiddotbullbull bullmiddotmiddot obullbull --middot

Riverside Sacramento San Benito

In 2amp3 7070 2475 9545 10781 3 0 10784 5557 1015 1512 8084 137 3226 10107 13470 1821 2241 2262 6324 0 11 0 11

Lgtiii~~~[~ilmiddotbull _~middot77~+ San Bernardino 0 0 San Diego San Francisco

8062 13158 1382 22602 4345 170 70973 75488 0 0 0 0 0 0 0 0

bull$()l~(J)1lt bullJ69Jl8lgt

San Joaquin San Luis Obispo

9683 4258 6701 20642 6 98 1474 1578 6477 1972 3358 11807 481 227 1714 2422 ltimiddot~r~~

San Mateo 798 855 720 2373 5 13 3201 3219 middotmiddot ltiu~ti4bull Santa Barbara Santa Clara Santa Cruz

205 4218 2150 6573 152 888 203 1243 3153 3153 NIA 0

2567 9388 837 12792 0 0 0 0

bullbull )1-0~~ middotbullltlt~7llt

middot 86814 bull Shasta+ 7423 910 2325 10658 16 96 8488 8600 ibullJM76 Sierra 239 239 483 961 166 290 158 614 bull)~~2)7 Siskiyou 5486 In 12 3966 9452 0 0 490 490 tbullbullmiddot44~7C)) Solano+ 4684 3610 2394 10688 0 248 7498 7746 J21~683bullbull Sonoma 27978 5525 2152 35655 0 162 0 162 bullbull 1~5~$fJ bullbull Stanislaus 4483 2926 6650 14059 0 0 0 0 J~MJ Sutter 1915 4318 0 6233 0 256 1766 2022 gt~gt~Jpltmiddot Tehama 16300 4192 4903 25395 0 76 0 76 n1s~~bullbullbull Trinity Tulare

762 In 4 861 1623 0 1117 1117 In 13 21570 In 13 21570 336 In 18 5745 6081 middotmiddotmiddotmiddotmiddotT1~~z~1bullbull

Tuolumne+ Ventura

246 2585 1035 3866 668 367 770 1805 500 4630 1571 6701 NIA 360 11424 11784

middotmiddotymiddotmiddotmiddotmiddotmiddotmiddot~~tregbullbull =bullbull12l~~3middot

Yolo Yuba

1595 1756 3341 6692 0 176 0 176 2690 2290 157 5137 0 444 87 531 -middotbullbull~~~

-middot - -middotmiddot --middotmiddot-middotmiddot-middotmiddotmiddot

Totals 176040 281058 111769 568867 30297 17625 245868 293790 9J~4$t THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY

NIA= Not Available or Not Applicable 0 =Zero bull =No Response to This Item bull 1992middot93 data no data provided for 1993middot94

+ County AssessorRecorder County AssessorRecorderClerk

Page 8

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

UNSECURED ROLL GRAND Unsecured TOTAL TOTAL

Personalty Possessory UNSECURED Aircraft Boats amp Fixtures Interests Other ROLL

(21) (22) (23) (24) (25) (26)

Alameda 1103 14971 23574 3958 In 23 43606 Alpine NIA NIA NIA NIA NIA 0 Amador 76 978 1172 178 2404 Butte 292 4767 4790 269 0 10118

JOCfLgt bullbullmiddotmiddotltbullROLLbullbulllt

bull-middotbullc21rmiddotmiddotmiddot 42216

middotmiddotmiddotmiddot _ ltmiddotbullmiddoto bullbull 41~647

lt10us Calaveras 57 1415 946 78 NIA 2496 Colusa 111 709 1050 68 197 2135 Contra Costa 607 28701 2180 201 31689

middot 43~S10middot gt ~064

middotmiddot ltus12 Del Norte 39 929 434 438 148 1988 El Dorado 374 6793 5774 214 91 13246 Fresno+ 707 6142 21172 1416 NIA 29437 Glenn 136 440 1243 1819 Humboldt 187 1827 3469 921 1076 7480 733tSmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotrmiddotmiddotmiddotmiddotmiddotmiddotmiddot~~ Imperial 200 1385 2872 585 771 5813 68491 Inyo 87 520 1437 NIA 1 2045 bull2~045 Kem 922 3237 17062 623 3873 25717 bull 395~St2 Kings 124 1770 2187 231 0 4312 Lake+ 130 6761 1372 145 191 8599

38~625 lt 11~094 Lassen 40 1026 NIA 309 NA 1375 Los Angeles 3752 48892 In 25 33 280719 333396 Madera 73 1060 2423 180 695 4431 Marin 192 5736 10709 995 167 17799 Mariposa+ 49 441 955 327 NIA 1772 Mendocino 186 1914 5850 470 0 8420 Merced 245 1771 4358 404 1126 7904

middot middot middot 1~4i

i~[bullModoc 42 262 277 268 76 925 middot 28~114 Mono 29 169 423 621 ltmiddotmiddotmiddot 1~38 Monterey 375 5352 13603 1622 In 23 20952 123~63 Napa 319 1646 3630 258 0 S853 lt50~264

Nevada 260 2299 5005 409 0 7973 61~903 Orange 888 25225 109863 1786 2980 140742 middotbullJD8~581 Placer 406 5660 7064 242 420 13792 114jl22 Plumas 57 1413 914 2384 Riverside 1712 3904 27670 ) In 23 33286 Sacramento 739 17506 44303 1735 870 65153

middot~~i= )132~563

San Benito 215 491 1404 65 In 23 2175 San Bernardino 0

l7S62 0

San Diego 2227 19747 63744 0 5 85723 887~71 San Francisco 0 2423 44998 2847 In 23 50268 San Joaquin 388 10233 12015 483 140 23259 c~~~ San Luis Obispo 474 12014 13162 0 0 25650 San Mateo 465 11136 23680 2791 In 23 38072 (_ t bull~~~~ Santa Barbara 604 5739 436 2099 2042 10920 bull1111564 Santa Clara 1250 12815 49815 1468 NIA 65348 bull529820 Santa Cruz 294 2764 8544 1191 0 12793 99667 Shasta+ 294 7308 5147 1552 0 14301 Sierra 6 185 230 1410 12 1843 Siskiyou 118 1604 1761 1436 200 5119 Solano+ 188 4330 6694 647 195 12054 Sonoma 819 5535 12280 1023 529 20186

ltrM77 -middot S770 s

Stanislaus 304 5343 18010 439 0 24096 ))49885 Sutter 121 2641 2121 9 118 5010 Tehama 88 1295 936 117 281 2717 Trinity 297 297

bullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot bullbull bullbullbullmiddot 34~183 ygt -middot~=~~~ Tulare 554 7745 9023 661 136 18119 middotbull bullbullmiddotbullmiddotbullbullbull l4l~61S Tuolumne+ 221 l774 1539 390 0 3924 ltbull bullgtbullbull 41~024 Ventura 976 17029 23411 NIA In 23 41416 bullbullbullbullbullbull263~10middot Yolo 187 1333 4993 151 349 7013 Yuba 108 2180 993 146 187 3614

Totals 24417 341285 630114 39987 297796 1333599

)~1~916middot 17~424

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero middot=No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page9

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEG

REAL PROPERTY DATA (See Table 0 for WorkloadStaff Comparisons)

New Construction Transfers JUriSdlctions lotaJ New Construction

Siilile Issuing Building Assessments Discovered Family Total Building Pennits Resulting Without

Transfers Transfers Pennits Received From Pennits Pennits (1) ~2) (4) (5) ~2 (6)

Alameda NIA NIA 18 13653 10008 NIA Alpine NIA NIA 1 104 NIA NIA Amador 1138 7 l497 Butte NIA NIA NIA NIA NIA NIA Calaveras 724 1635 2 1475 739 NIA Colusa 437middot 1030 3 1532 970 206 Contra Costa 19373 19905 15 22521 14107 0 Del Norte 1450 1933 2 956 717 22 El Dorado 6703 16350 3 5073 3126 45 Fresno+ 10752 18524 16 14447 9215 NIA Glenn 733 3 765 Humboldt NIA 3630 8 3736 1691 NIA Imperial 1826 4935 6 3290 3130 100 Inyo NIA 848 2 NIA 345 NIA Kem 10506 9 16123 13633 Kings 1773 2682 NIA NIA 2310 NIA Lake+ NIA 3847 3 26676 NIA NIA Lassen In 2 960 2 1008 528 30 Los Angeles 181713 366222 86 265256 63515 NIA Madera NIA 7840 5 2735 NIA NIA Marin 1144 1335 12 8247 3957 Mariposa+ NIA 1534 NIA 1132 NIA

63 NIA

Mendocino 2000 3400 4 3000 2100 200 Merced In 2 5586 7 NIA 5245 In 5 Modoc 333 1035 2 331 226 52 Mono 2556 1243 Monterey NIA 7175 13 NIA 1851 NIA Napa NIA 3454 5 1674 NIA 50 Nevada 3510 3749 2 3925 2438 100 Orange 48731 53550 32 34502 27922 23 Placer 6131 8276 7 10497 2933 0 Plumas 3404 2 Riverside NIA 60714 25 11523 18395 NIA Sacramento 20857 26779 middot7 23254 17515 250 San Benito NIA 1321 3 815 634 400 San Bernardino San Diego 33258 65759 19 16824 18582 San Francisco 4846 9270 1 21943 NIA NIA San Joaquin 9756 11061 8 14023 4562 2128 San Luis Obispo 4867 8112 8 11235 NIA 107 San Mateo NIA 11726 21 22285 3186 0 Santa Barbara 2300 3700 8 7316 6712 1000 Santa Clara 24760 29200 17 20112 9784 NIA Santa Cruz NIA 4180 5 5211 1543 11 Shasta+ NIA 6314 4 5480 3793 88 Sierra 130 555 1 247 141 21 Siskiyou 966 6446 6 1541 1001 50 Solano+ 8057 8944 8 3910 1597 Sonoma 10 15000 Stanislaus 8039 19002 10 10195 6079 1500 Sutter NIA 2352 3 3208 1354 12 Tehama 2800 4 2640 1850 105 Trinity 228 315 1 520 630 Tulare NIA 9074 9 NIA NIA

290 NIA

Tuolumne+ 1000 1818 2 1776 1369 100 Ventura 13085 13989 11 25683 7897 NIA Yolo 2220 2561 5 5419 3500 50 Yuba NIA 1549 5 2116 1261 27

Totals 420969 865313 478 677674 282091 7030

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 10

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE G(CONTINUED)

REAL PROPERTY DATA (See Table 0 for WorkloadStatT Comparisons)

Miscellaneous Proposition 8 Uruts

tmprovea tmprovea Affected by New Single Multi Misfortune Property Subdivision RoU Family Family Commercial Industrial Rural Others Total Calamity Splits Lots Corrections

Alameda

(7) (8) 92 (10) 11) (12) 13) (142 15) 16)

S981 44S 201 107 32 343 7109 3S 303 2416

(17)

Alpine 4 19 Amador 290 483 893 Butte NIA NIA NIA NIA NIA NIA 8498 NIA NIA NIA NIA Calaveras 42S 33 35 9 201 1786 2489 9 439 77 781 Colusa NIA NIA NIA NIA NIA NIA 314 5 52 97 252 Contra Costa 19Sl8 200 600 so 100 20468 s 412 223S 13827 Del Norte 37 0 1 0 0 11 49 15 332 25 357 El Dorado 18659 0 267 214 374 Fresno+ 3223 202 303 208 1077 2880 7893 NIA 4888 3219 6225 Glenn 800 Humboldt 113 10 19 7 165 18 332 11 312 172 2100 Imperial 56 18 8 2 40 380 504 4 438 897 822 Inyo NIA NIA NIA NIA NIA NIA 865 4 15 35 263 Kem 1222 0 0 0 0 0 1222 2251 3282 7148 Kings Lake+

NIA NIA NIA NIA NIA NIA 12S 5 640 470 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA

477 NIA

Lassen NIA NIA NIA NIA NIA NIA 0 NIA 46 24 NIA Los Angeles 25667 5500 2750 1982 35899 51496 18788 NIA 140088 Madera 9 0 4 1 39 0 53 NIA 1792 588 6409 Marin NIA NIA NIA NIA NIA NIA 12000 58 626 187 684 Mariposa+ 20 20 5 339 87 100 Mendocino 111 0 12 2 20 0 l4S Sl 700 200 1440 Merced 3100 so so In 9 800 0 4000 23 348 805 4900 Modoc NIA NIA NIA NIA NIA NIA 197 31 78 0 3S6 Mono NIA NIA NIA NIA NIA NIA 1427 Monterey NIA NIA NIA NIA NIA NIA 13123 NIA 251 1192 4882 Napa 1071 NIA NIA NIA NIA NIA 1071 l2S 118 2497 Nevada l32S 27 42 13 354 1761 140 302 251 1541 Orange NIA NIA NIA NIA NIA NIA 204820 744 915 2213 5243 Placer 4179 995 S3 89 0 6869 12185 12 2627 1254 5097 Plumas 312 312 15 84 87 432 Riverside 45630 NIA 656 NIA 93 13575 59954 NIA 10005 NIA 24621 Sacramento 67624 491 368 215 S3 1495 70246 122 5430 3688 22770 San Benito NIA NIA NIA NIA NIA NIA 1680 10 98 564 570 San Bernardino San Diego 42975 3670 2502 1483 761 38656 90047 65 11481 13257 32324 San Francisco 23678 3440 96 27 0 l356 28597 319 268 1022 9434 San Joaquin In 8 3380S In 10 271 1023 0 35099 18 739 2059 7604 San Luis Obispo 4700 150 125 15 100 7366 12456 63 1822 708 9929 San Mateo 23769 87 25 22 563 30 24496 224 171 517 2304 Santa Barbara 12300 219 200 100 12819 16 878 1346 2911 Santa Clara 79256 600 1591 1046 60 146 82699 134 813 3388 12505 Santa Cruz 3473 13 572 846 Shasta+ NIA NIA NIA NIA NIA NIA 198 754 1449 NIA NIA Sierra 79 0 0 2 0 0 81 7 19 0 162 Siskiyou 3252 30 187 94 780 Solano+ 16580 132 160 16872 221 1636 24602 Sonoma 2500 Stanislaus 17361 253 263 81 142 2997 21097 0 1644 1521 NIA Sutter 66 59 22 6 181 5 339 24 163 493 248 Tehama 51 8 6 0 25 90 308 223 618 Trinity Tulare

16 23 NA NIA NIA NIA NIA NIA NIA NIA NIA NIA 5400

Tuolwnne+ 150 3 10 0 5 0 168 6 92 68 382 Ventura NIA NIA NIA NIA NIA NIA NIA 3S83 2360 2179 14764 Yolo 3183 26 38 42 26 0 3315 220 112 1548 Yuba

Totals

NIA NIA NIA NIA NIA NIA 329 24 90 403

403771 50423 10140 3798 5506 80249 826147 58080 76710 53948

790

382300

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DAT A ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 11

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLED

BUDGETEDTElIPORARYPOSITIONS (In Penon Yean)

Business Property Other

Real Property Auditor- Drafting Technical Appraisen Appraisen Mapping Professional Clerical Total

1~ (22 (3) (42 (S) (6)

Alameda 0 0 0 0 077 077 Alpine 0 Amador 0 Butte 0 Calaveras 0 Colusa 0 0 0 0 0 0 Contra Costa 03 0 0 0 22 25 Del Norte 0 0 0 0 0 0 El Dorado 0 017 0 0 0 017 Fresno+ 0 0 0 0 5 5 Glenn 0 Humboldt 0 0 0 0 07 07 Imperial 0 0 0 0 007 0o7 Inyo 0 0 0 0 l 1 Kem 0 0 0 0 0 0 Kings 0 0 0 0 0 0 Lake+ 0 Lassen 0 Los Angeles 0 0 0 0 6 6 Madera 0 Marin NIA NIA NIA NIA NIA NIA Mariposa+ 0 Mendocino 05 0 0 0 0 05 Merced 0 0 0 0 0 0 Modoc 0 Mono 0 Monterey 0 0 0 0 0 0 Napa 0 Nevada 05 0 0 0 05 1 Orange 0 Placer 0 0 0 0 0 0 Plwnas 0 0 0 0 0 0 Riverside 0 0 0 0 44 44 Sacramento 0 0 0 0 03 03 San Benito 0 0 0 0 0 0 San Bernardino 0 San Diego 0 0 0 0 0 0 San Francisco 0 1 0 0 1 2 San Joaquin 0 0 0 11 26 37 San Luis Obispo 0 0 0 0 0 0 San Mateo 0 0 0 0 232 232 Santa Barbara 0 05 0 0 0 05 Santa Clara 0 0 0 0 125 125 Santa Cruz 0 Shasta+ 0 Sierra 0 0 0 0 0 0 Siskiyou 0 0 0 0 029 029 Solano+ 0 Sonoma 0 0 0 0 0 0 Stanislaus 0 0 0 0 05 05 Sutter 0 1 0 0 0 I Tehama 0 Trinity 0 Tulare 0 Tuolumne+ 0 Ventura 0 0 0 0 0 0 Yolo 0 Yuba 0 0 0 0 0 0

Totals 13 267 0 11 4015 4522

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 5

TABLE E

LOCAL ROLL VALUE AND STATISTICS

Supplemental Secured Roll Unsecured Roll Assessments

Full Value Full Value Roh in OOOs in OOOs Units

(1) (2) (7)

Alameda Alpine

69876702 $6279672 $76156374 175509

NIA NIA

Amador Butte

1694934 69279 1764213 7522402 425362 7947764

2040 NIA

Calaveras Colusa

2225898 44544 2270442 1191592 81146 1272738

2994 NIA

Contra Costa 60742957 2929323 63672280 31562 Del Norte 756106 42047 798153 1201 El Dorado 8739237 262588 9001825 8731 Fresno+ 24803899 1784201 26588100 36538 Glenn 1151858 61216 1213074 Humboldt 4554148 400446 4954594 5217 Imperial 4502710 638597 5141307 4681 Inyo 2216274 39899 2256173 1168 Kem 28598638 1752763 30351401 32546 Kings Lake+

3294572 145102 3439674 2724586 354841 3079427

5006 NIA

middotLassen 997648 116719 1114367 1738 Los Angeles 448017 057 29620587 477637644 NIA Madera 4152974 168117 4321091 6000 Marin Mariposa+

19793909 829352 20623261 ) 762656 88198 850854 lt

8621 1260

Mendocino 3907813 174878 4082691 4800 Merced 6950585 377894 7328479 NIA Modoc 456736 19776 476512 972 Mono 1514187 242902 1757089 Monterey 17744155 937788 18681943 123263 Napa 8442696 390162 8832858 NIA Nevada 5733915 187550 5921465 3919 Orange 171621293 12592016 184213309 138331 Placer 14245098 513741 14758839 16942 Plumas 1359550 54J75 1413725 1962 Riverside 71072213 2662051 73734264 88802 Sacramento 50029637 3248248 53277 885 42363 San Benito 2118700 86500 2205200 bull 1068 San Bernardino San Diego San Francisco

137231657 7165497 144397 l 54 52328232 5405549 57733781 lt 74026

9618 San Joaquin 20535238 1450121 21985359 13144 San lAais Obispo 12871435 470309 13341744 9018 San Mateo Santa Barbara

48314918 7163069 55477987 22737184 1773792 24510976 lt

11787 10895

Santa Clara 98560237 12043747 110603984 9421 Santa Cruz 13310232 621184 13931416 Shasta+ 6506812 472481 6979293 8497 Sierra 244716 39788 284504 ) 554 Siskiyou 1731219 174001 1905220 2071 Solano+ 17181898 751058 17932956 8506 Sonoma 26052000 l133000 27185000 middotmiddotbull Stanislaus 16242919 823489 17066408 19937 Sutter 3184900 245470 3430370 bull 3941 Tehama 1843938 82240 1926178 3433 Trinity 584432 1473 Tulare Tuolumne+

10459728 511333 10971061 2812488 119953 2932441 lt

16378 2407

Ventura 40178829 2461980 42640809 NIA Yolo 6792150 486985 7279135 5048 Yuba

Totals

1701547 129430 1830977 2362

$1594339612 $111146156 $1706245709 784241

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

Page6

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEF

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Residential Industrial SmgJe Manushy MUiti- Commercial

Family factured Family Vacant Vacant Vacant Residence Homes Residence Land Total Improved Land Total Improved Land Total

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Alameda Alpinebull

302973 686 33446 12970 350075 15262 1624 16886 6382 NIA middot NIA NIA NIA 0 NIA NIA 0 NIA

1844 NIA

8226 0

Amador Butte

10548 753 267 5734 17302 591 160 751 44 NIA NIA NIA NIA 0 NIA NIA 0 NIA

34 NIA

78 0

Calaveras Colusa

12990 In 1 1874 9801 24665 628 337 965 36 NIA NIA NIA NIA 0 NIA NIA 0 NIA

63 NIA

99 0

Contra Costa 253053 middot l327 7477 13491 275348 7971 1090 9061 2204 797 3001 Del Norte 5104 2258 336 4753 12451 488 182 670 39 6 45 El Dorado 38789 2280 1951 13698 56718 1752 544 2296 278 339 617 Fresno+ 148979 5086 5632 18954 178651 9152 1664 10816 3902 1003 4905 Glenn 0 0 0 Humboldt 25232 3318 2653 8672 39875 2181 332 2513 350 314 664 Imperial Inyo

20232 2080 895 24650 47857 3874 2126 6000 437 NIA NIA NIA NIA 0 NIA NIA 0 NIA

355 NIA

792 0

Kem 135618 17862 6784 109812 270076 9154 3071 12225 2585 2778 5363 Kings 19072 800 775 2352 22999 1314 493 1807 236 In 7 236 Lake+ 17538 7829 358 31046 56771 1973 658 2631 32 14 46 Lassen 12000 784 In 1 2100 14884 560 170 730 61 43 104 Los Angeles Madera

1629421 15781 241502 142066 2028770 84132 15490 99622 37428 NIA NIA NIA NIA 0 NIA NIA 0 NIA

11597 NIA

49025 0

Marin Mariposa+

70008 114 5155 10890 86167 2758 588 3346 580 NIA NIA NIA NIA 0 NIA NIA 0 NIA

139 NIA

719 0

Mendocino Merced

16984 2264 917 9467 29632 1813 418 2231 315 NIA NIA NIA NIA 0 NIA NIA 0 NIA

112 NIA

427 0

Modoc 1653 197 27 846 2723 374 254 628 10 17 27 Mono 10535 3935 14470 218 218 0 Monterey 69695 2013 5358 5284 82350 4382 699 S081 757 264 1021 Napa 21888 1142 2036 1620 26686 1705 445 2150 254 276 530 Nevada 33098 1778 836 16358 52070 1105 292 1397 205 195 400 Orange 599171 7901 27505 18232 652809 24851 1719 26570 11583 923 12506 Placer 59661 1875 7252 18963 87751 2789 1293 4082 550 549 1099 Plumas 0 0 0 Riverside 339917 23754 4376 141568 509615 17946 9849 27795 In 6 In 7 0 Sacramento 283212 5383 19250 18693 326538 11433 2261 13694 3566 2058 5624 San Benito 6924 287 357 773 8341 480 43 523 130 58 188 San Bernardino 0 0 0 San Diego 569910 11093 43860 45709 670572 19849 3776 23625 6621 3131 9752 San Francisco 111974 0 35488 6376 153838 13355 In 4 13355 2690 In 4 2690 San Joaquin 99036 2010 11986 7188 120220 6334 1114 7448 1826 828 l654 San Luis Obispo 55136 6568 9156 22851 93711 6000 1232 7232 846 280 1126 San Mateo 176558 763 5527 6811 189659 6618 3340 9958 3094 3346 6440 Santa Barbara 81321 3179 7059 4993 96552 4321 482 4803 1106 367 1473 Santa Clara 359382 5682 14055 7505 386624 66329 1359 67688 6826 181 7007 Santa Cruz 52709 1078 4139 12095 70021 2956 421 3377 561 123 684 Shasta+ 37897 5495 2360 12965 58717 3333 1264 4597 323 281 604 Sierra 1237 34 60 880 2211 100 25 125 12 4 16 Siskiyou 29577 942 827 In 1 31346 2668 In 6 2668 746 In 9 746 Solano+ 88196 785 3047 6278 98306 2625 911 3536 807 600 1407 Sonoma 92412 2669 5673 11752 112506 4841 In 6 4841 2086 In 9 2086 Stanislaus 89770 4243 5485 4417 103915 5003 1232 6235 1580 In 7 1580 Sutter 14828 671 1805 1947 19251 848 161 1009 526 132 658 Tehama 4920 1906 533 1501 middot8860 761 245 1006 260 76 336 Trinity Tulare

4115 1290 523 4621 10549 370 43 413 14 81377 4043 4402 NIA 89822 5039 In 6 5039 984

4 In 9

18 984

Tuolumne+ 18533 2861 930 7934 30258 888 200 1088 43 40 83 Ventura 171111 2666 6600 12273 192650 5519 813 6332 2924 1302 4226 Yolo 29715 850 2200 1928 34693 1890 488 2378 712 312 1024 Yuba

Totals

9365 1550 2064 2033 15012 2075 445 2520 290

6323374 167930 544798 828785 7864887 370608 63353 433961 106841

320

35105

610

141946

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF RJRNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page7

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Miscellaneous secured

Rural Possessory Oil Gasamp Homes1tes Unrestricted Restricted lotat Interests Mineral Others Total

(12) (13) (14) (JS) (16) (17) (18) (19)

middotTOTALlt middotSECURED

~~~~gtgt middot

Alameda Alpine Amador

2827 1292 4119 4 4 NIA NIA NIA 0 NIA NIA NIA 0

2233 18061 725 21019 93 93

lq1bull0gtmiddot o 39243

Butte Calaveras

NIA NIA NIA 0 0 NIA NIA 0 4609 6321 1289 12219 NIA l131 1935 3066

0 lt~l~~j4

Colusa NIA NIA 712 712 0 217 NIA 217 middotmiddotmiddotlt9z~f

Contra Costa 820 2576 516 3912 0 1074 4827 S901 middot_291a~ Del Norte El Dorado Fresno+ Glenn

NIA 215 0 215 1 414 1203 1618 20048 246 452 20746 1428 17 19131 20576

NIA 12500 14352 26852 NIA 359 NIA 359 0 0

~~~ middotmiddot~~~~

Humboldt NIA 14119 525 14644 0 780 7359 8139 middot (58l5 Imperial Inyo

2605 5380 0 7985 13 26 5 44 NIA NIA NIA 0 NIA NIA NIA 0

6ZCi78bull ()

Kem 10192 26595 11393 48180 0 2777 31174 33951 369~79$ Kings Lake+ Lassen

3615 848 4708 9171 0 100 0 100 373 2180 342 2895 0 29 123 152 NIA NIA 1293 1293 0 76 NIA 76

middotmiddot 3431~middot ()2~4

gt bull11u1rt Los Angeles Madera Marin Mariposa+ Mendocino Merced

NIA 33498 NIA 33498 10591 1604 18182 30377 NIA 41953 3889 45842 0 21 15 36 108 240 510 858 0 0 976 976 NIA NIA NIA 0 0 NIA NIA 0

7055 4446 9884 21385 0 0 1204 1204 NIA NIA 0 0 0 0 0 0

middotmiddot~=~~~middot

f IModoc 1282 2985 501 4768 0 0 19103 19103 middotmiddotmiddotmiddotmiddotmiddotmiddotybull7J49 Mono Monterey Napa Nevada Orange

0 0 0 29 29 2199 4145 3167 9511 2 293 4053 4348

10289 503 579 11371 0 0 3674 3674 NIA NIA 63 63 0 0 0 0

1141 2463 228 3832 1076 380 666 2122

)~~~~~ gt)4tf

o~~~tT Placer Plumas

0 231 961 1192 0 95 8111 8206 0 0

lOlJlOmiddotmiddotmiddotmiddotmiddotmiddotbullmiddotbullbullbullmiddotmiddotmiddotbullmiddotmiddotbullbull bullmiddotmiddot obullbull --middot

Riverside Sacramento San Benito

In 2amp3 7070 2475 9545 10781 3 0 10784 5557 1015 1512 8084 137 3226 10107 13470 1821 2241 2262 6324 0 11 0 11

Lgtiii~~~[~ilmiddotbull _~middot77~+ San Bernardino 0 0 San Diego San Francisco

8062 13158 1382 22602 4345 170 70973 75488 0 0 0 0 0 0 0 0

bull$()l~(J)1lt bullJ69Jl8lgt

San Joaquin San Luis Obispo

9683 4258 6701 20642 6 98 1474 1578 6477 1972 3358 11807 481 227 1714 2422 ltimiddot~r~~

San Mateo 798 855 720 2373 5 13 3201 3219 middotmiddot ltiu~ti4bull Santa Barbara Santa Clara Santa Cruz

205 4218 2150 6573 152 888 203 1243 3153 3153 NIA 0

2567 9388 837 12792 0 0 0 0

bullbull )1-0~~ middotbullltlt~7llt

middot 86814 bull Shasta+ 7423 910 2325 10658 16 96 8488 8600 ibullJM76 Sierra 239 239 483 961 166 290 158 614 bull)~~2)7 Siskiyou 5486 In 12 3966 9452 0 0 490 490 tbullbullmiddot44~7C)) Solano+ 4684 3610 2394 10688 0 248 7498 7746 J21~683bullbull Sonoma 27978 5525 2152 35655 0 162 0 162 bullbull 1~5~$fJ bullbull Stanislaus 4483 2926 6650 14059 0 0 0 0 J~MJ Sutter 1915 4318 0 6233 0 256 1766 2022 gt~gt~Jpltmiddot Tehama 16300 4192 4903 25395 0 76 0 76 n1s~~bullbullbull Trinity Tulare

762 In 4 861 1623 0 1117 1117 In 13 21570 In 13 21570 336 In 18 5745 6081 middotmiddotmiddotmiddotmiddotT1~~z~1bullbull

Tuolumne+ Ventura

246 2585 1035 3866 668 367 770 1805 500 4630 1571 6701 NIA 360 11424 11784

middotmiddotymiddotmiddotmiddotmiddotmiddotmiddot~~tregbullbull =bullbull12l~~3middot

Yolo Yuba

1595 1756 3341 6692 0 176 0 176 2690 2290 157 5137 0 444 87 531 -middotbullbull~~~

-middot - -middotmiddot --middotmiddot-middotmiddot-middotmiddotmiddot

Totals 176040 281058 111769 568867 30297 17625 245868 293790 9J~4$t THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY

NIA= Not Available or Not Applicable 0 =Zero bull =No Response to This Item bull 1992middot93 data no data provided for 1993middot94

+ County AssessorRecorder County AssessorRecorderClerk

Page 8

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

UNSECURED ROLL GRAND Unsecured TOTAL TOTAL

Personalty Possessory UNSECURED Aircraft Boats amp Fixtures Interests Other ROLL

(21) (22) (23) (24) (25) (26)

Alameda 1103 14971 23574 3958 In 23 43606 Alpine NIA NIA NIA NIA NIA 0 Amador 76 978 1172 178 2404 Butte 292 4767 4790 269 0 10118

JOCfLgt bullbullmiddotmiddotltbullROLLbullbulllt

bull-middotbullc21rmiddotmiddotmiddot 42216

middotmiddotmiddotmiddot _ ltmiddotbullmiddoto bullbull 41~647

lt10us Calaveras 57 1415 946 78 NIA 2496 Colusa 111 709 1050 68 197 2135 Contra Costa 607 28701 2180 201 31689

middot 43~S10middot gt ~064

middotmiddot ltus12 Del Norte 39 929 434 438 148 1988 El Dorado 374 6793 5774 214 91 13246 Fresno+ 707 6142 21172 1416 NIA 29437 Glenn 136 440 1243 1819 Humboldt 187 1827 3469 921 1076 7480 733tSmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotrmiddotmiddotmiddotmiddotmiddotmiddotmiddot~~ Imperial 200 1385 2872 585 771 5813 68491 Inyo 87 520 1437 NIA 1 2045 bull2~045 Kem 922 3237 17062 623 3873 25717 bull 395~St2 Kings 124 1770 2187 231 0 4312 Lake+ 130 6761 1372 145 191 8599

38~625 lt 11~094 Lassen 40 1026 NIA 309 NA 1375 Los Angeles 3752 48892 In 25 33 280719 333396 Madera 73 1060 2423 180 695 4431 Marin 192 5736 10709 995 167 17799 Mariposa+ 49 441 955 327 NIA 1772 Mendocino 186 1914 5850 470 0 8420 Merced 245 1771 4358 404 1126 7904

middot middot middot 1~4i

i~[bullModoc 42 262 277 268 76 925 middot 28~114 Mono 29 169 423 621 ltmiddotmiddotmiddot 1~38 Monterey 375 5352 13603 1622 In 23 20952 123~63 Napa 319 1646 3630 258 0 S853 lt50~264

Nevada 260 2299 5005 409 0 7973 61~903 Orange 888 25225 109863 1786 2980 140742 middotbullJD8~581 Placer 406 5660 7064 242 420 13792 114jl22 Plumas 57 1413 914 2384 Riverside 1712 3904 27670 ) In 23 33286 Sacramento 739 17506 44303 1735 870 65153

middot~~i= )132~563

San Benito 215 491 1404 65 In 23 2175 San Bernardino 0

l7S62 0

San Diego 2227 19747 63744 0 5 85723 887~71 San Francisco 0 2423 44998 2847 In 23 50268 San Joaquin 388 10233 12015 483 140 23259 c~~~ San Luis Obispo 474 12014 13162 0 0 25650 San Mateo 465 11136 23680 2791 In 23 38072 (_ t bull~~~~ Santa Barbara 604 5739 436 2099 2042 10920 bull1111564 Santa Clara 1250 12815 49815 1468 NIA 65348 bull529820 Santa Cruz 294 2764 8544 1191 0 12793 99667 Shasta+ 294 7308 5147 1552 0 14301 Sierra 6 185 230 1410 12 1843 Siskiyou 118 1604 1761 1436 200 5119 Solano+ 188 4330 6694 647 195 12054 Sonoma 819 5535 12280 1023 529 20186

ltrM77 -middot S770 s

Stanislaus 304 5343 18010 439 0 24096 ))49885 Sutter 121 2641 2121 9 118 5010 Tehama 88 1295 936 117 281 2717 Trinity 297 297

bullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot bullbull bullbullbullmiddot 34~183 ygt -middot~=~~~ Tulare 554 7745 9023 661 136 18119 middotbull bullbullmiddotbullmiddotbullbullbull l4l~61S Tuolumne+ 221 l774 1539 390 0 3924 ltbull bullgtbullbull 41~024 Ventura 976 17029 23411 NIA In 23 41416 bullbullbullbullbullbull263~10middot Yolo 187 1333 4993 151 349 7013 Yuba 108 2180 993 146 187 3614

Totals 24417 341285 630114 39987 297796 1333599

)~1~916middot 17~424

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero middot=No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page9

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEG

REAL PROPERTY DATA (See Table 0 for WorkloadStaff Comparisons)

New Construction Transfers JUriSdlctions lotaJ New Construction

Siilile Issuing Building Assessments Discovered Family Total Building Pennits Resulting Without

Transfers Transfers Pennits Received From Pennits Pennits (1) ~2) (4) (5) ~2 (6)

Alameda NIA NIA 18 13653 10008 NIA Alpine NIA NIA 1 104 NIA NIA Amador 1138 7 l497 Butte NIA NIA NIA NIA NIA NIA Calaveras 724 1635 2 1475 739 NIA Colusa 437middot 1030 3 1532 970 206 Contra Costa 19373 19905 15 22521 14107 0 Del Norte 1450 1933 2 956 717 22 El Dorado 6703 16350 3 5073 3126 45 Fresno+ 10752 18524 16 14447 9215 NIA Glenn 733 3 765 Humboldt NIA 3630 8 3736 1691 NIA Imperial 1826 4935 6 3290 3130 100 Inyo NIA 848 2 NIA 345 NIA Kem 10506 9 16123 13633 Kings 1773 2682 NIA NIA 2310 NIA Lake+ NIA 3847 3 26676 NIA NIA Lassen In 2 960 2 1008 528 30 Los Angeles 181713 366222 86 265256 63515 NIA Madera NIA 7840 5 2735 NIA NIA Marin 1144 1335 12 8247 3957 Mariposa+ NIA 1534 NIA 1132 NIA

63 NIA

Mendocino 2000 3400 4 3000 2100 200 Merced In 2 5586 7 NIA 5245 In 5 Modoc 333 1035 2 331 226 52 Mono 2556 1243 Monterey NIA 7175 13 NIA 1851 NIA Napa NIA 3454 5 1674 NIA 50 Nevada 3510 3749 2 3925 2438 100 Orange 48731 53550 32 34502 27922 23 Placer 6131 8276 7 10497 2933 0 Plumas 3404 2 Riverside NIA 60714 25 11523 18395 NIA Sacramento 20857 26779 middot7 23254 17515 250 San Benito NIA 1321 3 815 634 400 San Bernardino San Diego 33258 65759 19 16824 18582 San Francisco 4846 9270 1 21943 NIA NIA San Joaquin 9756 11061 8 14023 4562 2128 San Luis Obispo 4867 8112 8 11235 NIA 107 San Mateo NIA 11726 21 22285 3186 0 Santa Barbara 2300 3700 8 7316 6712 1000 Santa Clara 24760 29200 17 20112 9784 NIA Santa Cruz NIA 4180 5 5211 1543 11 Shasta+ NIA 6314 4 5480 3793 88 Sierra 130 555 1 247 141 21 Siskiyou 966 6446 6 1541 1001 50 Solano+ 8057 8944 8 3910 1597 Sonoma 10 15000 Stanislaus 8039 19002 10 10195 6079 1500 Sutter NIA 2352 3 3208 1354 12 Tehama 2800 4 2640 1850 105 Trinity 228 315 1 520 630 Tulare NIA 9074 9 NIA NIA

290 NIA

Tuolumne+ 1000 1818 2 1776 1369 100 Ventura 13085 13989 11 25683 7897 NIA Yolo 2220 2561 5 5419 3500 50 Yuba NIA 1549 5 2116 1261 27

Totals 420969 865313 478 677674 282091 7030

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 10

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE G(CONTINUED)

REAL PROPERTY DATA (See Table 0 for WorkloadStatT Comparisons)

Miscellaneous Proposition 8 Uruts

tmprovea tmprovea Affected by New Single Multi Misfortune Property Subdivision RoU Family Family Commercial Industrial Rural Others Total Calamity Splits Lots Corrections

Alameda

(7) (8) 92 (10) 11) (12) 13) (142 15) 16)

S981 44S 201 107 32 343 7109 3S 303 2416

(17)

Alpine 4 19 Amador 290 483 893 Butte NIA NIA NIA NIA NIA NIA 8498 NIA NIA NIA NIA Calaveras 42S 33 35 9 201 1786 2489 9 439 77 781 Colusa NIA NIA NIA NIA NIA NIA 314 5 52 97 252 Contra Costa 19Sl8 200 600 so 100 20468 s 412 223S 13827 Del Norte 37 0 1 0 0 11 49 15 332 25 357 El Dorado 18659 0 267 214 374 Fresno+ 3223 202 303 208 1077 2880 7893 NIA 4888 3219 6225 Glenn 800 Humboldt 113 10 19 7 165 18 332 11 312 172 2100 Imperial 56 18 8 2 40 380 504 4 438 897 822 Inyo NIA NIA NIA NIA NIA NIA 865 4 15 35 263 Kem 1222 0 0 0 0 0 1222 2251 3282 7148 Kings Lake+

NIA NIA NIA NIA NIA NIA 12S 5 640 470 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA

477 NIA

Lassen NIA NIA NIA NIA NIA NIA 0 NIA 46 24 NIA Los Angeles 25667 5500 2750 1982 35899 51496 18788 NIA 140088 Madera 9 0 4 1 39 0 53 NIA 1792 588 6409 Marin NIA NIA NIA NIA NIA NIA 12000 58 626 187 684 Mariposa+ 20 20 5 339 87 100 Mendocino 111 0 12 2 20 0 l4S Sl 700 200 1440 Merced 3100 so so In 9 800 0 4000 23 348 805 4900 Modoc NIA NIA NIA NIA NIA NIA 197 31 78 0 3S6 Mono NIA NIA NIA NIA NIA NIA 1427 Monterey NIA NIA NIA NIA NIA NIA 13123 NIA 251 1192 4882 Napa 1071 NIA NIA NIA NIA NIA 1071 l2S 118 2497 Nevada l32S 27 42 13 354 1761 140 302 251 1541 Orange NIA NIA NIA NIA NIA NIA 204820 744 915 2213 5243 Placer 4179 995 S3 89 0 6869 12185 12 2627 1254 5097 Plumas 312 312 15 84 87 432 Riverside 45630 NIA 656 NIA 93 13575 59954 NIA 10005 NIA 24621 Sacramento 67624 491 368 215 S3 1495 70246 122 5430 3688 22770 San Benito NIA NIA NIA NIA NIA NIA 1680 10 98 564 570 San Bernardino San Diego 42975 3670 2502 1483 761 38656 90047 65 11481 13257 32324 San Francisco 23678 3440 96 27 0 l356 28597 319 268 1022 9434 San Joaquin In 8 3380S In 10 271 1023 0 35099 18 739 2059 7604 San Luis Obispo 4700 150 125 15 100 7366 12456 63 1822 708 9929 San Mateo 23769 87 25 22 563 30 24496 224 171 517 2304 Santa Barbara 12300 219 200 100 12819 16 878 1346 2911 Santa Clara 79256 600 1591 1046 60 146 82699 134 813 3388 12505 Santa Cruz 3473 13 572 846 Shasta+ NIA NIA NIA NIA NIA NIA 198 754 1449 NIA NIA Sierra 79 0 0 2 0 0 81 7 19 0 162 Siskiyou 3252 30 187 94 780 Solano+ 16580 132 160 16872 221 1636 24602 Sonoma 2500 Stanislaus 17361 253 263 81 142 2997 21097 0 1644 1521 NIA Sutter 66 59 22 6 181 5 339 24 163 493 248 Tehama 51 8 6 0 25 90 308 223 618 Trinity Tulare

16 23 NA NIA NIA NIA NIA NIA NIA NIA NIA NIA 5400

Tuolwnne+ 150 3 10 0 5 0 168 6 92 68 382 Ventura NIA NIA NIA NIA NIA NIA NIA 3S83 2360 2179 14764 Yolo 3183 26 38 42 26 0 3315 220 112 1548 Yuba

Totals

NIA NIA NIA NIA NIA NIA 329 24 90 403

403771 50423 10140 3798 5506 80249 826147 58080 76710 53948

790

382300

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DAT A ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 11

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

TABLE E

LOCAL ROLL VALUE AND STATISTICS

Supplemental Secured Roll Unsecured Roll Assessments

Full Value Full Value Roh in OOOs in OOOs Units

(1) (2) (7)

Alameda Alpine

69876702 $6279672 $76156374 175509

NIA NIA

Amador Butte

1694934 69279 1764213 7522402 425362 7947764

2040 NIA

Calaveras Colusa

2225898 44544 2270442 1191592 81146 1272738

2994 NIA

Contra Costa 60742957 2929323 63672280 31562 Del Norte 756106 42047 798153 1201 El Dorado 8739237 262588 9001825 8731 Fresno+ 24803899 1784201 26588100 36538 Glenn 1151858 61216 1213074 Humboldt 4554148 400446 4954594 5217 Imperial 4502710 638597 5141307 4681 Inyo 2216274 39899 2256173 1168 Kem 28598638 1752763 30351401 32546 Kings Lake+

3294572 145102 3439674 2724586 354841 3079427

5006 NIA

middotLassen 997648 116719 1114367 1738 Los Angeles 448017 057 29620587 477637644 NIA Madera 4152974 168117 4321091 6000 Marin Mariposa+

19793909 829352 20623261 ) 762656 88198 850854 lt

8621 1260

Mendocino 3907813 174878 4082691 4800 Merced 6950585 377894 7328479 NIA Modoc 456736 19776 476512 972 Mono 1514187 242902 1757089 Monterey 17744155 937788 18681943 123263 Napa 8442696 390162 8832858 NIA Nevada 5733915 187550 5921465 3919 Orange 171621293 12592016 184213309 138331 Placer 14245098 513741 14758839 16942 Plumas 1359550 54J75 1413725 1962 Riverside 71072213 2662051 73734264 88802 Sacramento 50029637 3248248 53277 885 42363 San Benito 2118700 86500 2205200 bull 1068 San Bernardino San Diego San Francisco

137231657 7165497 144397 l 54 52328232 5405549 57733781 lt 74026

9618 San Joaquin 20535238 1450121 21985359 13144 San lAais Obispo 12871435 470309 13341744 9018 San Mateo Santa Barbara

48314918 7163069 55477987 22737184 1773792 24510976 lt

11787 10895

Santa Clara 98560237 12043747 110603984 9421 Santa Cruz 13310232 621184 13931416 Shasta+ 6506812 472481 6979293 8497 Sierra 244716 39788 284504 ) 554 Siskiyou 1731219 174001 1905220 2071 Solano+ 17181898 751058 17932956 8506 Sonoma 26052000 l133000 27185000 middotmiddotbull Stanislaus 16242919 823489 17066408 19937 Sutter 3184900 245470 3430370 bull 3941 Tehama 1843938 82240 1926178 3433 Trinity 584432 1473 Tulare Tuolumne+

10459728 511333 10971061 2812488 119953 2932441 lt

16378 2407

Ventura 40178829 2461980 42640809 NIA Yolo 6792150 486985 7279135 5048 Yuba

Totals

1701547 129430 1830977 2362

$1594339612 $111146156 $1706245709 784241

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

Page6

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEF

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Residential Industrial SmgJe Manushy MUiti- Commercial

Family factured Family Vacant Vacant Vacant Residence Homes Residence Land Total Improved Land Total Improved Land Total

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Alameda Alpinebull

302973 686 33446 12970 350075 15262 1624 16886 6382 NIA middot NIA NIA NIA 0 NIA NIA 0 NIA

1844 NIA

8226 0

Amador Butte

10548 753 267 5734 17302 591 160 751 44 NIA NIA NIA NIA 0 NIA NIA 0 NIA

34 NIA

78 0

Calaveras Colusa

12990 In 1 1874 9801 24665 628 337 965 36 NIA NIA NIA NIA 0 NIA NIA 0 NIA

63 NIA

99 0

Contra Costa 253053 middot l327 7477 13491 275348 7971 1090 9061 2204 797 3001 Del Norte 5104 2258 336 4753 12451 488 182 670 39 6 45 El Dorado 38789 2280 1951 13698 56718 1752 544 2296 278 339 617 Fresno+ 148979 5086 5632 18954 178651 9152 1664 10816 3902 1003 4905 Glenn 0 0 0 Humboldt 25232 3318 2653 8672 39875 2181 332 2513 350 314 664 Imperial Inyo

20232 2080 895 24650 47857 3874 2126 6000 437 NIA NIA NIA NIA 0 NIA NIA 0 NIA

355 NIA

792 0

Kem 135618 17862 6784 109812 270076 9154 3071 12225 2585 2778 5363 Kings 19072 800 775 2352 22999 1314 493 1807 236 In 7 236 Lake+ 17538 7829 358 31046 56771 1973 658 2631 32 14 46 Lassen 12000 784 In 1 2100 14884 560 170 730 61 43 104 Los Angeles Madera

1629421 15781 241502 142066 2028770 84132 15490 99622 37428 NIA NIA NIA NIA 0 NIA NIA 0 NIA

11597 NIA

49025 0

Marin Mariposa+

70008 114 5155 10890 86167 2758 588 3346 580 NIA NIA NIA NIA 0 NIA NIA 0 NIA

139 NIA

719 0

Mendocino Merced

16984 2264 917 9467 29632 1813 418 2231 315 NIA NIA NIA NIA 0 NIA NIA 0 NIA

112 NIA

427 0

Modoc 1653 197 27 846 2723 374 254 628 10 17 27 Mono 10535 3935 14470 218 218 0 Monterey 69695 2013 5358 5284 82350 4382 699 S081 757 264 1021 Napa 21888 1142 2036 1620 26686 1705 445 2150 254 276 530 Nevada 33098 1778 836 16358 52070 1105 292 1397 205 195 400 Orange 599171 7901 27505 18232 652809 24851 1719 26570 11583 923 12506 Placer 59661 1875 7252 18963 87751 2789 1293 4082 550 549 1099 Plumas 0 0 0 Riverside 339917 23754 4376 141568 509615 17946 9849 27795 In 6 In 7 0 Sacramento 283212 5383 19250 18693 326538 11433 2261 13694 3566 2058 5624 San Benito 6924 287 357 773 8341 480 43 523 130 58 188 San Bernardino 0 0 0 San Diego 569910 11093 43860 45709 670572 19849 3776 23625 6621 3131 9752 San Francisco 111974 0 35488 6376 153838 13355 In 4 13355 2690 In 4 2690 San Joaquin 99036 2010 11986 7188 120220 6334 1114 7448 1826 828 l654 San Luis Obispo 55136 6568 9156 22851 93711 6000 1232 7232 846 280 1126 San Mateo 176558 763 5527 6811 189659 6618 3340 9958 3094 3346 6440 Santa Barbara 81321 3179 7059 4993 96552 4321 482 4803 1106 367 1473 Santa Clara 359382 5682 14055 7505 386624 66329 1359 67688 6826 181 7007 Santa Cruz 52709 1078 4139 12095 70021 2956 421 3377 561 123 684 Shasta+ 37897 5495 2360 12965 58717 3333 1264 4597 323 281 604 Sierra 1237 34 60 880 2211 100 25 125 12 4 16 Siskiyou 29577 942 827 In 1 31346 2668 In 6 2668 746 In 9 746 Solano+ 88196 785 3047 6278 98306 2625 911 3536 807 600 1407 Sonoma 92412 2669 5673 11752 112506 4841 In 6 4841 2086 In 9 2086 Stanislaus 89770 4243 5485 4417 103915 5003 1232 6235 1580 In 7 1580 Sutter 14828 671 1805 1947 19251 848 161 1009 526 132 658 Tehama 4920 1906 533 1501 middot8860 761 245 1006 260 76 336 Trinity Tulare

4115 1290 523 4621 10549 370 43 413 14 81377 4043 4402 NIA 89822 5039 In 6 5039 984

4 In 9

18 984

Tuolumne+ 18533 2861 930 7934 30258 888 200 1088 43 40 83 Ventura 171111 2666 6600 12273 192650 5519 813 6332 2924 1302 4226 Yolo 29715 850 2200 1928 34693 1890 488 2378 712 312 1024 Yuba

Totals

9365 1550 2064 2033 15012 2075 445 2520 290

6323374 167930 544798 828785 7864887 370608 63353 433961 106841

320

35105

610

141946

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF RJRNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page7

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Miscellaneous secured

Rural Possessory Oil Gasamp Homes1tes Unrestricted Restricted lotat Interests Mineral Others Total

(12) (13) (14) (JS) (16) (17) (18) (19)

middotTOTALlt middotSECURED

~~~~gtgt middot

Alameda Alpine Amador

2827 1292 4119 4 4 NIA NIA NIA 0 NIA NIA NIA 0

2233 18061 725 21019 93 93

lq1bull0gtmiddot o 39243

Butte Calaveras

NIA NIA NIA 0 0 NIA NIA 0 4609 6321 1289 12219 NIA l131 1935 3066

0 lt~l~~j4

Colusa NIA NIA 712 712 0 217 NIA 217 middotmiddotmiddotlt9z~f

Contra Costa 820 2576 516 3912 0 1074 4827 S901 middot_291a~ Del Norte El Dorado Fresno+ Glenn

NIA 215 0 215 1 414 1203 1618 20048 246 452 20746 1428 17 19131 20576

NIA 12500 14352 26852 NIA 359 NIA 359 0 0

~~~ middotmiddot~~~~

Humboldt NIA 14119 525 14644 0 780 7359 8139 middot (58l5 Imperial Inyo

2605 5380 0 7985 13 26 5 44 NIA NIA NIA 0 NIA NIA NIA 0

6ZCi78bull ()

Kem 10192 26595 11393 48180 0 2777 31174 33951 369~79$ Kings Lake+ Lassen

3615 848 4708 9171 0 100 0 100 373 2180 342 2895 0 29 123 152 NIA NIA 1293 1293 0 76 NIA 76

middotmiddot 3431~middot ()2~4

gt bull11u1rt Los Angeles Madera Marin Mariposa+ Mendocino Merced

NIA 33498 NIA 33498 10591 1604 18182 30377 NIA 41953 3889 45842 0 21 15 36 108 240 510 858 0 0 976 976 NIA NIA NIA 0 0 NIA NIA 0

7055 4446 9884 21385 0 0 1204 1204 NIA NIA 0 0 0 0 0 0

middotmiddot~=~~~middot

f IModoc 1282 2985 501 4768 0 0 19103 19103 middotmiddotmiddotmiddotmiddotmiddotmiddotybull7J49 Mono Monterey Napa Nevada Orange

0 0 0 29 29 2199 4145 3167 9511 2 293 4053 4348

10289 503 579 11371 0 0 3674 3674 NIA NIA 63 63 0 0 0 0

1141 2463 228 3832 1076 380 666 2122

)~~~~~ gt)4tf

o~~~tT Placer Plumas

0 231 961 1192 0 95 8111 8206 0 0

lOlJlOmiddotmiddotmiddotmiddotmiddotmiddotbullmiddotbullbullbullmiddotmiddotmiddotbullmiddotmiddotbullbull bullmiddotmiddot obullbull --middot

Riverside Sacramento San Benito

In 2amp3 7070 2475 9545 10781 3 0 10784 5557 1015 1512 8084 137 3226 10107 13470 1821 2241 2262 6324 0 11 0 11

Lgtiii~~~[~ilmiddotbull _~middot77~+ San Bernardino 0 0 San Diego San Francisco

8062 13158 1382 22602 4345 170 70973 75488 0 0 0 0 0 0 0 0

bull$()l~(J)1lt bullJ69Jl8lgt

San Joaquin San Luis Obispo

9683 4258 6701 20642 6 98 1474 1578 6477 1972 3358 11807 481 227 1714 2422 ltimiddot~r~~

San Mateo 798 855 720 2373 5 13 3201 3219 middotmiddot ltiu~ti4bull Santa Barbara Santa Clara Santa Cruz

205 4218 2150 6573 152 888 203 1243 3153 3153 NIA 0

2567 9388 837 12792 0 0 0 0

bullbull )1-0~~ middotbullltlt~7llt

middot 86814 bull Shasta+ 7423 910 2325 10658 16 96 8488 8600 ibullJM76 Sierra 239 239 483 961 166 290 158 614 bull)~~2)7 Siskiyou 5486 In 12 3966 9452 0 0 490 490 tbullbullmiddot44~7C)) Solano+ 4684 3610 2394 10688 0 248 7498 7746 J21~683bullbull Sonoma 27978 5525 2152 35655 0 162 0 162 bullbull 1~5~$fJ bullbull Stanislaus 4483 2926 6650 14059 0 0 0 0 J~MJ Sutter 1915 4318 0 6233 0 256 1766 2022 gt~gt~Jpltmiddot Tehama 16300 4192 4903 25395 0 76 0 76 n1s~~bullbullbull Trinity Tulare

762 In 4 861 1623 0 1117 1117 In 13 21570 In 13 21570 336 In 18 5745 6081 middotmiddotmiddotmiddotmiddotT1~~z~1bullbull

Tuolumne+ Ventura

246 2585 1035 3866 668 367 770 1805 500 4630 1571 6701 NIA 360 11424 11784

middotmiddotymiddotmiddotmiddotmiddotmiddotmiddot~~tregbullbull =bullbull12l~~3middot

Yolo Yuba

1595 1756 3341 6692 0 176 0 176 2690 2290 157 5137 0 444 87 531 -middotbullbull~~~

-middot - -middotmiddot --middotmiddot-middotmiddot-middotmiddotmiddot

Totals 176040 281058 111769 568867 30297 17625 245868 293790 9J~4$t THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY

NIA= Not Available or Not Applicable 0 =Zero bull =No Response to This Item bull 1992middot93 data no data provided for 1993middot94

+ County AssessorRecorder County AssessorRecorderClerk

Page 8

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

UNSECURED ROLL GRAND Unsecured TOTAL TOTAL

Personalty Possessory UNSECURED Aircraft Boats amp Fixtures Interests Other ROLL

(21) (22) (23) (24) (25) (26)

Alameda 1103 14971 23574 3958 In 23 43606 Alpine NIA NIA NIA NIA NIA 0 Amador 76 978 1172 178 2404 Butte 292 4767 4790 269 0 10118

JOCfLgt bullbullmiddotmiddotltbullROLLbullbulllt

bull-middotbullc21rmiddotmiddotmiddot 42216

middotmiddotmiddotmiddot _ ltmiddotbullmiddoto bullbull 41~647

lt10us Calaveras 57 1415 946 78 NIA 2496 Colusa 111 709 1050 68 197 2135 Contra Costa 607 28701 2180 201 31689

middot 43~S10middot gt ~064

middotmiddot ltus12 Del Norte 39 929 434 438 148 1988 El Dorado 374 6793 5774 214 91 13246 Fresno+ 707 6142 21172 1416 NIA 29437 Glenn 136 440 1243 1819 Humboldt 187 1827 3469 921 1076 7480 733tSmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotrmiddotmiddotmiddotmiddotmiddotmiddotmiddot~~ Imperial 200 1385 2872 585 771 5813 68491 Inyo 87 520 1437 NIA 1 2045 bull2~045 Kem 922 3237 17062 623 3873 25717 bull 395~St2 Kings 124 1770 2187 231 0 4312 Lake+ 130 6761 1372 145 191 8599

38~625 lt 11~094 Lassen 40 1026 NIA 309 NA 1375 Los Angeles 3752 48892 In 25 33 280719 333396 Madera 73 1060 2423 180 695 4431 Marin 192 5736 10709 995 167 17799 Mariposa+ 49 441 955 327 NIA 1772 Mendocino 186 1914 5850 470 0 8420 Merced 245 1771 4358 404 1126 7904

middot middot middot 1~4i

i~[bullModoc 42 262 277 268 76 925 middot 28~114 Mono 29 169 423 621 ltmiddotmiddotmiddot 1~38 Monterey 375 5352 13603 1622 In 23 20952 123~63 Napa 319 1646 3630 258 0 S853 lt50~264

Nevada 260 2299 5005 409 0 7973 61~903 Orange 888 25225 109863 1786 2980 140742 middotbullJD8~581 Placer 406 5660 7064 242 420 13792 114jl22 Plumas 57 1413 914 2384 Riverside 1712 3904 27670 ) In 23 33286 Sacramento 739 17506 44303 1735 870 65153

middot~~i= )132~563

San Benito 215 491 1404 65 In 23 2175 San Bernardino 0

l7S62 0

San Diego 2227 19747 63744 0 5 85723 887~71 San Francisco 0 2423 44998 2847 In 23 50268 San Joaquin 388 10233 12015 483 140 23259 c~~~ San Luis Obispo 474 12014 13162 0 0 25650 San Mateo 465 11136 23680 2791 In 23 38072 (_ t bull~~~~ Santa Barbara 604 5739 436 2099 2042 10920 bull1111564 Santa Clara 1250 12815 49815 1468 NIA 65348 bull529820 Santa Cruz 294 2764 8544 1191 0 12793 99667 Shasta+ 294 7308 5147 1552 0 14301 Sierra 6 185 230 1410 12 1843 Siskiyou 118 1604 1761 1436 200 5119 Solano+ 188 4330 6694 647 195 12054 Sonoma 819 5535 12280 1023 529 20186

ltrM77 -middot S770 s

Stanislaus 304 5343 18010 439 0 24096 ))49885 Sutter 121 2641 2121 9 118 5010 Tehama 88 1295 936 117 281 2717 Trinity 297 297

bullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot bullbull bullbullbullmiddot 34~183 ygt -middot~=~~~ Tulare 554 7745 9023 661 136 18119 middotbull bullbullmiddotbullmiddotbullbullbull l4l~61S Tuolumne+ 221 l774 1539 390 0 3924 ltbull bullgtbullbull 41~024 Ventura 976 17029 23411 NIA In 23 41416 bullbullbullbullbullbull263~10middot Yolo 187 1333 4993 151 349 7013 Yuba 108 2180 993 146 187 3614

Totals 24417 341285 630114 39987 297796 1333599

)~1~916middot 17~424

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero middot=No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page9

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEG

REAL PROPERTY DATA (See Table 0 for WorkloadStaff Comparisons)

New Construction Transfers JUriSdlctions lotaJ New Construction

Siilile Issuing Building Assessments Discovered Family Total Building Pennits Resulting Without

Transfers Transfers Pennits Received From Pennits Pennits (1) ~2) (4) (5) ~2 (6)

Alameda NIA NIA 18 13653 10008 NIA Alpine NIA NIA 1 104 NIA NIA Amador 1138 7 l497 Butte NIA NIA NIA NIA NIA NIA Calaveras 724 1635 2 1475 739 NIA Colusa 437middot 1030 3 1532 970 206 Contra Costa 19373 19905 15 22521 14107 0 Del Norte 1450 1933 2 956 717 22 El Dorado 6703 16350 3 5073 3126 45 Fresno+ 10752 18524 16 14447 9215 NIA Glenn 733 3 765 Humboldt NIA 3630 8 3736 1691 NIA Imperial 1826 4935 6 3290 3130 100 Inyo NIA 848 2 NIA 345 NIA Kem 10506 9 16123 13633 Kings 1773 2682 NIA NIA 2310 NIA Lake+ NIA 3847 3 26676 NIA NIA Lassen In 2 960 2 1008 528 30 Los Angeles 181713 366222 86 265256 63515 NIA Madera NIA 7840 5 2735 NIA NIA Marin 1144 1335 12 8247 3957 Mariposa+ NIA 1534 NIA 1132 NIA

63 NIA

Mendocino 2000 3400 4 3000 2100 200 Merced In 2 5586 7 NIA 5245 In 5 Modoc 333 1035 2 331 226 52 Mono 2556 1243 Monterey NIA 7175 13 NIA 1851 NIA Napa NIA 3454 5 1674 NIA 50 Nevada 3510 3749 2 3925 2438 100 Orange 48731 53550 32 34502 27922 23 Placer 6131 8276 7 10497 2933 0 Plumas 3404 2 Riverside NIA 60714 25 11523 18395 NIA Sacramento 20857 26779 middot7 23254 17515 250 San Benito NIA 1321 3 815 634 400 San Bernardino San Diego 33258 65759 19 16824 18582 San Francisco 4846 9270 1 21943 NIA NIA San Joaquin 9756 11061 8 14023 4562 2128 San Luis Obispo 4867 8112 8 11235 NIA 107 San Mateo NIA 11726 21 22285 3186 0 Santa Barbara 2300 3700 8 7316 6712 1000 Santa Clara 24760 29200 17 20112 9784 NIA Santa Cruz NIA 4180 5 5211 1543 11 Shasta+ NIA 6314 4 5480 3793 88 Sierra 130 555 1 247 141 21 Siskiyou 966 6446 6 1541 1001 50 Solano+ 8057 8944 8 3910 1597 Sonoma 10 15000 Stanislaus 8039 19002 10 10195 6079 1500 Sutter NIA 2352 3 3208 1354 12 Tehama 2800 4 2640 1850 105 Trinity 228 315 1 520 630 Tulare NIA 9074 9 NIA NIA

290 NIA

Tuolumne+ 1000 1818 2 1776 1369 100 Ventura 13085 13989 11 25683 7897 NIA Yolo 2220 2561 5 5419 3500 50 Yuba NIA 1549 5 2116 1261 27

Totals 420969 865313 478 677674 282091 7030

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 10

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE G(CONTINUED)

REAL PROPERTY DATA (See Table 0 for WorkloadStatT Comparisons)

Miscellaneous Proposition 8 Uruts

tmprovea tmprovea Affected by New Single Multi Misfortune Property Subdivision RoU Family Family Commercial Industrial Rural Others Total Calamity Splits Lots Corrections

Alameda

(7) (8) 92 (10) 11) (12) 13) (142 15) 16)

S981 44S 201 107 32 343 7109 3S 303 2416

(17)

Alpine 4 19 Amador 290 483 893 Butte NIA NIA NIA NIA NIA NIA 8498 NIA NIA NIA NIA Calaveras 42S 33 35 9 201 1786 2489 9 439 77 781 Colusa NIA NIA NIA NIA NIA NIA 314 5 52 97 252 Contra Costa 19Sl8 200 600 so 100 20468 s 412 223S 13827 Del Norte 37 0 1 0 0 11 49 15 332 25 357 El Dorado 18659 0 267 214 374 Fresno+ 3223 202 303 208 1077 2880 7893 NIA 4888 3219 6225 Glenn 800 Humboldt 113 10 19 7 165 18 332 11 312 172 2100 Imperial 56 18 8 2 40 380 504 4 438 897 822 Inyo NIA NIA NIA NIA NIA NIA 865 4 15 35 263 Kem 1222 0 0 0 0 0 1222 2251 3282 7148 Kings Lake+

NIA NIA NIA NIA NIA NIA 12S 5 640 470 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA

477 NIA

Lassen NIA NIA NIA NIA NIA NIA 0 NIA 46 24 NIA Los Angeles 25667 5500 2750 1982 35899 51496 18788 NIA 140088 Madera 9 0 4 1 39 0 53 NIA 1792 588 6409 Marin NIA NIA NIA NIA NIA NIA 12000 58 626 187 684 Mariposa+ 20 20 5 339 87 100 Mendocino 111 0 12 2 20 0 l4S Sl 700 200 1440 Merced 3100 so so In 9 800 0 4000 23 348 805 4900 Modoc NIA NIA NIA NIA NIA NIA 197 31 78 0 3S6 Mono NIA NIA NIA NIA NIA NIA 1427 Monterey NIA NIA NIA NIA NIA NIA 13123 NIA 251 1192 4882 Napa 1071 NIA NIA NIA NIA NIA 1071 l2S 118 2497 Nevada l32S 27 42 13 354 1761 140 302 251 1541 Orange NIA NIA NIA NIA NIA NIA 204820 744 915 2213 5243 Placer 4179 995 S3 89 0 6869 12185 12 2627 1254 5097 Plumas 312 312 15 84 87 432 Riverside 45630 NIA 656 NIA 93 13575 59954 NIA 10005 NIA 24621 Sacramento 67624 491 368 215 S3 1495 70246 122 5430 3688 22770 San Benito NIA NIA NIA NIA NIA NIA 1680 10 98 564 570 San Bernardino San Diego 42975 3670 2502 1483 761 38656 90047 65 11481 13257 32324 San Francisco 23678 3440 96 27 0 l356 28597 319 268 1022 9434 San Joaquin In 8 3380S In 10 271 1023 0 35099 18 739 2059 7604 San Luis Obispo 4700 150 125 15 100 7366 12456 63 1822 708 9929 San Mateo 23769 87 25 22 563 30 24496 224 171 517 2304 Santa Barbara 12300 219 200 100 12819 16 878 1346 2911 Santa Clara 79256 600 1591 1046 60 146 82699 134 813 3388 12505 Santa Cruz 3473 13 572 846 Shasta+ NIA NIA NIA NIA NIA NIA 198 754 1449 NIA NIA Sierra 79 0 0 2 0 0 81 7 19 0 162 Siskiyou 3252 30 187 94 780 Solano+ 16580 132 160 16872 221 1636 24602 Sonoma 2500 Stanislaus 17361 253 263 81 142 2997 21097 0 1644 1521 NIA Sutter 66 59 22 6 181 5 339 24 163 493 248 Tehama 51 8 6 0 25 90 308 223 618 Trinity Tulare

16 23 NA NIA NIA NIA NIA NIA NIA NIA NIA NIA 5400

Tuolwnne+ 150 3 10 0 5 0 168 6 92 68 382 Ventura NIA NIA NIA NIA NIA NIA NIA 3S83 2360 2179 14764 Yolo 3183 26 38 42 26 0 3315 220 112 1548 Yuba

Totals

NIA NIA NIA NIA NIA NIA 329 24 90 403

403771 50423 10140 3798 5506 80249 826147 58080 76710 53948

790

382300

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DAT A ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 11

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEF

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Residential Industrial SmgJe Manushy MUiti- Commercial

Family factured Family Vacant Vacant Vacant Residence Homes Residence Land Total Improved Land Total Improved Land Total

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Alameda Alpinebull

302973 686 33446 12970 350075 15262 1624 16886 6382 NIA middot NIA NIA NIA 0 NIA NIA 0 NIA

1844 NIA

8226 0

Amador Butte

10548 753 267 5734 17302 591 160 751 44 NIA NIA NIA NIA 0 NIA NIA 0 NIA

34 NIA

78 0

Calaveras Colusa

12990 In 1 1874 9801 24665 628 337 965 36 NIA NIA NIA NIA 0 NIA NIA 0 NIA

63 NIA

99 0

Contra Costa 253053 middot l327 7477 13491 275348 7971 1090 9061 2204 797 3001 Del Norte 5104 2258 336 4753 12451 488 182 670 39 6 45 El Dorado 38789 2280 1951 13698 56718 1752 544 2296 278 339 617 Fresno+ 148979 5086 5632 18954 178651 9152 1664 10816 3902 1003 4905 Glenn 0 0 0 Humboldt 25232 3318 2653 8672 39875 2181 332 2513 350 314 664 Imperial Inyo

20232 2080 895 24650 47857 3874 2126 6000 437 NIA NIA NIA NIA 0 NIA NIA 0 NIA

355 NIA

792 0

Kem 135618 17862 6784 109812 270076 9154 3071 12225 2585 2778 5363 Kings 19072 800 775 2352 22999 1314 493 1807 236 In 7 236 Lake+ 17538 7829 358 31046 56771 1973 658 2631 32 14 46 Lassen 12000 784 In 1 2100 14884 560 170 730 61 43 104 Los Angeles Madera

1629421 15781 241502 142066 2028770 84132 15490 99622 37428 NIA NIA NIA NIA 0 NIA NIA 0 NIA

11597 NIA

49025 0

Marin Mariposa+

70008 114 5155 10890 86167 2758 588 3346 580 NIA NIA NIA NIA 0 NIA NIA 0 NIA

139 NIA

719 0

Mendocino Merced

16984 2264 917 9467 29632 1813 418 2231 315 NIA NIA NIA NIA 0 NIA NIA 0 NIA

112 NIA

427 0

Modoc 1653 197 27 846 2723 374 254 628 10 17 27 Mono 10535 3935 14470 218 218 0 Monterey 69695 2013 5358 5284 82350 4382 699 S081 757 264 1021 Napa 21888 1142 2036 1620 26686 1705 445 2150 254 276 530 Nevada 33098 1778 836 16358 52070 1105 292 1397 205 195 400 Orange 599171 7901 27505 18232 652809 24851 1719 26570 11583 923 12506 Placer 59661 1875 7252 18963 87751 2789 1293 4082 550 549 1099 Plumas 0 0 0 Riverside 339917 23754 4376 141568 509615 17946 9849 27795 In 6 In 7 0 Sacramento 283212 5383 19250 18693 326538 11433 2261 13694 3566 2058 5624 San Benito 6924 287 357 773 8341 480 43 523 130 58 188 San Bernardino 0 0 0 San Diego 569910 11093 43860 45709 670572 19849 3776 23625 6621 3131 9752 San Francisco 111974 0 35488 6376 153838 13355 In 4 13355 2690 In 4 2690 San Joaquin 99036 2010 11986 7188 120220 6334 1114 7448 1826 828 l654 San Luis Obispo 55136 6568 9156 22851 93711 6000 1232 7232 846 280 1126 San Mateo 176558 763 5527 6811 189659 6618 3340 9958 3094 3346 6440 Santa Barbara 81321 3179 7059 4993 96552 4321 482 4803 1106 367 1473 Santa Clara 359382 5682 14055 7505 386624 66329 1359 67688 6826 181 7007 Santa Cruz 52709 1078 4139 12095 70021 2956 421 3377 561 123 684 Shasta+ 37897 5495 2360 12965 58717 3333 1264 4597 323 281 604 Sierra 1237 34 60 880 2211 100 25 125 12 4 16 Siskiyou 29577 942 827 In 1 31346 2668 In 6 2668 746 In 9 746 Solano+ 88196 785 3047 6278 98306 2625 911 3536 807 600 1407 Sonoma 92412 2669 5673 11752 112506 4841 In 6 4841 2086 In 9 2086 Stanislaus 89770 4243 5485 4417 103915 5003 1232 6235 1580 In 7 1580 Sutter 14828 671 1805 1947 19251 848 161 1009 526 132 658 Tehama 4920 1906 533 1501 middot8860 761 245 1006 260 76 336 Trinity Tulare

4115 1290 523 4621 10549 370 43 413 14 81377 4043 4402 NIA 89822 5039 In 6 5039 984

4 In 9

18 984

Tuolumne+ 18533 2861 930 7934 30258 888 200 1088 43 40 83 Ventura 171111 2666 6600 12273 192650 5519 813 6332 2924 1302 4226 Yolo 29715 850 2200 1928 34693 1890 488 2378 712 312 1024 Yuba

Totals

9365 1550 2064 2033 15012 2075 445 2520 290

6323374 167930 544798 828785 7864887 370608 63353 433961 106841

320

35105

610

141946

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF RJRNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page7

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Miscellaneous secured

Rural Possessory Oil Gasamp Homes1tes Unrestricted Restricted lotat Interests Mineral Others Total

(12) (13) (14) (JS) (16) (17) (18) (19)

middotTOTALlt middotSECURED

~~~~gtgt middot

Alameda Alpine Amador

2827 1292 4119 4 4 NIA NIA NIA 0 NIA NIA NIA 0

2233 18061 725 21019 93 93

lq1bull0gtmiddot o 39243

Butte Calaveras

NIA NIA NIA 0 0 NIA NIA 0 4609 6321 1289 12219 NIA l131 1935 3066

0 lt~l~~j4

Colusa NIA NIA 712 712 0 217 NIA 217 middotmiddotmiddotlt9z~f

Contra Costa 820 2576 516 3912 0 1074 4827 S901 middot_291a~ Del Norte El Dorado Fresno+ Glenn

NIA 215 0 215 1 414 1203 1618 20048 246 452 20746 1428 17 19131 20576

NIA 12500 14352 26852 NIA 359 NIA 359 0 0

~~~ middotmiddot~~~~

Humboldt NIA 14119 525 14644 0 780 7359 8139 middot (58l5 Imperial Inyo

2605 5380 0 7985 13 26 5 44 NIA NIA NIA 0 NIA NIA NIA 0

6ZCi78bull ()

Kem 10192 26595 11393 48180 0 2777 31174 33951 369~79$ Kings Lake+ Lassen

3615 848 4708 9171 0 100 0 100 373 2180 342 2895 0 29 123 152 NIA NIA 1293 1293 0 76 NIA 76

middotmiddot 3431~middot ()2~4

gt bull11u1rt Los Angeles Madera Marin Mariposa+ Mendocino Merced

NIA 33498 NIA 33498 10591 1604 18182 30377 NIA 41953 3889 45842 0 21 15 36 108 240 510 858 0 0 976 976 NIA NIA NIA 0 0 NIA NIA 0

7055 4446 9884 21385 0 0 1204 1204 NIA NIA 0 0 0 0 0 0

middotmiddot~=~~~middot

f IModoc 1282 2985 501 4768 0 0 19103 19103 middotmiddotmiddotmiddotmiddotmiddotmiddotybull7J49 Mono Monterey Napa Nevada Orange

0 0 0 29 29 2199 4145 3167 9511 2 293 4053 4348

10289 503 579 11371 0 0 3674 3674 NIA NIA 63 63 0 0 0 0

1141 2463 228 3832 1076 380 666 2122

)~~~~~ gt)4tf

o~~~tT Placer Plumas

0 231 961 1192 0 95 8111 8206 0 0

lOlJlOmiddotmiddotmiddotmiddotmiddotmiddotbullmiddotbullbullbullmiddotmiddotmiddotbullmiddotmiddotbullbull bullmiddotmiddot obullbull --middot

Riverside Sacramento San Benito

In 2amp3 7070 2475 9545 10781 3 0 10784 5557 1015 1512 8084 137 3226 10107 13470 1821 2241 2262 6324 0 11 0 11

Lgtiii~~~[~ilmiddotbull _~middot77~+ San Bernardino 0 0 San Diego San Francisco

8062 13158 1382 22602 4345 170 70973 75488 0 0 0 0 0 0 0 0

bull$()l~(J)1lt bullJ69Jl8lgt

San Joaquin San Luis Obispo

9683 4258 6701 20642 6 98 1474 1578 6477 1972 3358 11807 481 227 1714 2422 ltimiddot~r~~

San Mateo 798 855 720 2373 5 13 3201 3219 middotmiddot ltiu~ti4bull Santa Barbara Santa Clara Santa Cruz

205 4218 2150 6573 152 888 203 1243 3153 3153 NIA 0

2567 9388 837 12792 0 0 0 0

bullbull )1-0~~ middotbullltlt~7llt

middot 86814 bull Shasta+ 7423 910 2325 10658 16 96 8488 8600 ibullJM76 Sierra 239 239 483 961 166 290 158 614 bull)~~2)7 Siskiyou 5486 In 12 3966 9452 0 0 490 490 tbullbullmiddot44~7C)) Solano+ 4684 3610 2394 10688 0 248 7498 7746 J21~683bullbull Sonoma 27978 5525 2152 35655 0 162 0 162 bullbull 1~5~$fJ bullbull Stanislaus 4483 2926 6650 14059 0 0 0 0 J~MJ Sutter 1915 4318 0 6233 0 256 1766 2022 gt~gt~Jpltmiddot Tehama 16300 4192 4903 25395 0 76 0 76 n1s~~bullbullbull Trinity Tulare

762 In 4 861 1623 0 1117 1117 In 13 21570 In 13 21570 336 In 18 5745 6081 middotmiddotmiddotmiddotmiddotT1~~z~1bullbull

Tuolumne+ Ventura

246 2585 1035 3866 668 367 770 1805 500 4630 1571 6701 NIA 360 11424 11784

middotmiddotymiddotmiddotmiddotmiddotmiddotmiddot~~tregbullbull =bullbull12l~~3middot

Yolo Yuba

1595 1756 3341 6692 0 176 0 176 2690 2290 157 5137 0 444 87 531 -middotbullbull~~~

-middot - -middotmiddot --middotmiddot-middotmiddot-middotmiddotmiddot

Totals 176040 281058 111769 568867 30297 17625 245868 293790 9J~4$t THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY

NIA= Not Available or Not Applicable 0 =Zero bull =No Response to This Item bull 1992middot93 data no data provided for 1993middot94

+ County AssessorRecorder County AssessorRecorderClerk

Page 8

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

UNSECURED ROLL GRAND Unsecured TOTAL TOTAL

Personalty Possessory UNSECURED Aircraft Boats amp Fixtures Interests Other ROLL

(21) (22) (23) (24) (25) (26)

Alameda 1103 14971 23574 3958 In 23 43606 Alpine NIA NIA NIA NIA NIA 0 Amador 76 978 1172 178 2404 Butte 292 4767 4790 269 0 10118

JOCfLgt bullbullmiddotmiddotltbullROLLbullbulllt

bull-middotbullc21rmiddotmiddotmiddot 42216

middotmiddotmiddotmiddot _ ltmiddotbullmiddoto bullbull 41~647

lt10us Calaveras 57 1415 946 78 NIA 2496 Colusa 111 709 1050 68 197 2135 Contra Costa 607 28701 2180 201 31689

middot 43~S10middot gt ~064

middotmiddot ltus12 Del Norte 39 929 434 438 148 1988 El Dorado 374 6793 5774 214 91 13246 Fresno+ 707 6142 21172 1416 NIA 29437 Glenn 136 440 1243 1819 Humboldt 187 1827 3469 921 1076 7480 733tSmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotrmiddotmiddotmiddotmiddotmiddotmiddotmiddot~~ Imperial 200 1385 2872 585 771 5813 68491 Inyo 87 520 1437 NIA 1 2045 bull2~045 Kem 922 3237 17062 623 3873 25717 bull 395~St2 Kings 124 1770 2187 231 0 4312 Lake+ 130 6761 1372 145 191 8599

38~625 lt 11~094 Lassen 40 1026 NIA 309 NA 1375 Los Angeles 3752 48892 In 25 33 280719 333396 Madera 73 1060 2423 180 695 4431 Marin 192 5736 10709 995 167 17799 Mariposa+ 49 441 955 327 NIA 1772 Mendocino 186 1914 5850 470 0 8420 Merced 245 1771 4358 404 1126 7904

middot middot middot 1~4i

i~[bullModoc 42 262 277 268 76 925 middot 28~114 Mono 29 169 423 621 ltmiddotmiddotmiddot 1~38 Monterey 375 5352 13603 1622 In 23 20952 123~63 Napa 319 1646 3630 258 0 S853 lt50~264

Nevada 260 2299 5005 409 0 7973 61~903 Orange 888 25225 109863 1786 2980 140742 middotbullJD8~581 Placer 406 5660 7064 242 420 13792 114jl22 Plumas 57 1413 914 2384 Riverside 1712 3904 27670 ) In 23 33286 Sacramento 739 17506 44303 1735 870 65153

middot~~i= )132~563

San Benito 215 491 1404 65 In 23 2175 San Bernardino 0

l7S62 0

San Diego 2227 19747 63744 0 5 85723 887~71 San Francisco 0 2423 44998 2847 In 23 50268 San Joaquin 388 10233 12015 483 140 23259 c~~~ San Luis Obispo 474 12014 13162 0 0 25650 San Mateo 465 11136 23680 2791 In 23 38072 (_ t bull~~~~ Santa Barbara 604 5739 436 2099 2042 10920 bull1111564 Santa Clara 1250 12815 49815 1468 NIA 65348 bull529820 Santa Cruz 294 2764 8544 1191 0 12793 99667 Shasta+ 294 7308 5147 1552 0 14301 Sierra 6 185 230 1410 12 1843 Siskiyou 118 1604 1761 1436 200 5119 Solano+ 188 4330 6694 647 195 12054 Sonoma 819 5535 12280 1023 529 20186

ltrM77 -middot S770 s

Stanislaus 304 5343 18010 439 0 24096 ))49885 Sutter 121 2641 2121 9 118 5010 Tehama 88 1295 936 117 281 2717 Trinity 297 297

bullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot bullbull bullbullbullmiddot 34~183 ygt -middot~=~~~ Tulare 554 7745 9023 661 136 18119 middotbull bullbullmiddotbullmiddotbullbullbull l4l~61S Tuolumne+ 221 l774 1539 390 0 3924 ltbull bullgtbullbull 41~024 Ventura 976 17029 23411 NIA In 23 41416 bullbullbullbullbullbull263~10middot Yolo 187 1333 4993 151 349 7013 Yuba 108 2180 993 146 187 3614

Totals 24417 341285 630114 39987 297796 1333599

)~1~916middot 17~424

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero middot=No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page9

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEG

REAL PROPERTY DATA (See Table 0 for WorkloadStaff Comparisons)

New Construction Transfers JUriSdlctions lotaJ New Construction

Siilile Issuing Building Assessments Discovered Family Total Building Pennits Resulting Without

Transfers Transfers Pennits Received From Pennits Pennits (1) ~2) (4) (5) ~2 (6)

Alameda NIA NIA 18 13653 10008 NIA Alpine NIA NIA 1 104 NIA NIA Amador 1138 7 l497 Butte NIA NIA NIA NIA NIA NIA Calaveras 724 1635 2 1475 739 NIA Colusa 437middot 1030 3 1532 970 206 Contra Costa 19373 19905 15 22521 14107 0 Del Norte 1450 1933 2 956 717 22 El Dorado 6703 16350 3 5073 3126 45 Fresno+ 10752 18524 16 14447 9215 NIA Glenn 733 3 765 Humboldt NIA 3630 8 3736 1691 NIA Imperial 1826 4935 6 3290 3130 100 Inyo NIA 848 2 NIA 345 NIA Kem 10506 9 16123 13633 Kings 1773 2682 NIA NIA 2310 NIA Lake+ NIA 3847 3 26676 NIA NIA Lassen In 2 960 2 1008 528 30 Los Angeles 181713 366222 86 265256 63515 NIA Madera NIA 7840 5 2735 NIA NIA Marin 1144 1335 12 8247 3957 Mariposa+ NIA 1534 NIA 1132 NIA

63 NIA

Mendocino 2000 3400 4 3000 2100 200 Merced In 2 5586 7 NIA 5245 In 5 Modoc 333 1035 2 331 226 52 Mono 2556 1243 Monterey NIA 7175 13 NIA 1851 NIA Napa NIA 3454 5 1674 NIA 50 Nevada 3510 3749 2 3925 2438 100 Orange 48731 53550 32 34502 27922 23 Placer 6131 8276 7 10497 2933 0 Plumas 3404 2 Riverside NIA 60714 25 11523 18395 NIA Sacramento 20857 26779 middot7 23254 17515 250 San Benito NIA 1321 3 815 634 400 San Bernardino San Diego 33258 65759 19 16824 18582 San Francisco 4846 9270 1 21943 NIA NIA San Joaquin 9756 11061 8 14023 4562 2128 San Luis Obispo 4867 8112 8 11235 NIA 107 San Mateo NIA 11726 21 22285 3186 0 Santa Barbara 2300 3700 8 7316 6712 1000 Santa Clara 24760 29200 17 20112 9784 NIA Santa Cruz NIA 4180 5 5211 1543 11 Shasta+ NIA 6314 4 5480 3793 88 Sierra 130 555 1 247 141 21 Siskiyou 966 6446 6 1541 1001 50 Solano+ 8057 8944 8 3910 1597 Sonoma 10 15000 Stanislaus 8039 19002 10 10195 6079 1500 Sutter NIA 2352 3 3208 1354 12 Tehama 2800 4 2640 1850 105 Trinity 228 315 1 520 630 Tulare NIA 9074 9 NIA NIA

290 NIA

Tuolumne+ 1000 1818 2 1776 1369 100 Ventura 13085 13989 11 25683 7897 NIA Yolo 2220 2561 5 5419 3500 50 Yuba NIA 1549 5 2116 1261 27

Totals 420969 865313 478 677674 282091 7030

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 10

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE G(CONTINUED)

REAL PROPERTY DATA (See Table 0 for WorkloadStatT Comparisons)

Miscellaneous Proposition 8 Uruts

tmprovea tmprovea Affected by New Single Multi Misfortune Property Subdivision RoU Family Family Commercial Industrial Rural Others Total Calamity Splits Lots Corrections

Alameda

(7) (8) 92 (10) 11) (12) 13) (142 15) 16)

S981 44S 201 107 32 343 7109 3S 303 2416

(17)

Alpine 4 19 Amador 290 483 893 Butte NIA NIA NIA NIA NIA NIA 8498 NIA NIA NIA NIA Calaveras 42S 33 35 9 201 1786 2489 9 439 77 781 Colusa NIA NIA NIA NIA NIA NIA 314 5 52 97 252 Contra Costa 19Sl8 200 600 so 100 20468 s 412 223S 13827 Del Norte 37 0 1 0 0 11 49 15 332 25 357 El Dorado 18659 0 267 214 374 Fresno+ 3223 202 303 208 1077 2880 7893 NIA 4888 3219 6225 Glenn 800 Humboldt 113 10 19 7 165 18 332 11 312 172 2100 Imperial 56 18 8 2 40 380 504 4 438 897 822 Inyo NIA NIA NIA NIA NIA NIA 865 4 15 35 263 Kem 1222 0 0 0 0 0 1222 2251 3282 7148 Kings Lake+

NIA NIA NIA NIA NIA NIA 12S 5 640 470 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA

477 NIA

Lassen NIA NIA NIA NIA NIA NIA 0 NIA 46 24 NIA Los Angeles 25667 5500 2750 1982 35899 51496 18788 NIA 140088 Madera 9 0 4 1 39 0 53 NIA 1792 588 6409 Marin NIA NIA NIA NIA NIA NIA 12000 58 626 187 684 Mariposa+ 20 20 5 339 87 100 Mendocino 111 0 12 2 20 0 l4S Sl 700 200 1440 Merced 3100 so so In 9 800 0 4000 23 348 805 4900 Modoc NIA NIA NIA NIA NIA NIA 197 31 78 0 3S6 Mono NIA NIA NIA NIA NIA NIA 1427 Monterey NIA NIA NIA NIA NIA NIA 13123 NIA 251 1192 4882 Napa 1071 NIA NIA NIA NIA NIA 1071 l2S 118 2497 Nevada l32S 27 42 13 354 1761 140 302 251 1541 Orange NIA NIA NIA NIA NIA NIA 204820 744 915 2213 5243 Placer 4179 995 S3 89 0 6869 12185 12 2627 1254 5097 Plumas 312 312 15 84 87 432 Riverside 45630 NIA 656 NIA 93 13575 59954 NIA 10005 NIA 24621 Sacramento 67624 491 368 215 S3 1495 70246 122 5430 3688 22770 San Benito NIA NIA NIA NIA NIA NIA 1680 10 98 564 570 San Bernardino San Diego 42975 3670 2502 1483 761 38656 90047 65 11481 13257 32324 San Francisco 23678 3440 96 27 0 l356 28597 319 268 1022 9434 San Joaquin In 8 3380S In 10 271 1023 0 35099 18 739 2059 7604 San Luis Obispo 4700 150 125 15 100 7366 12456 63 1822 708 9929 San Mateo 23769 87 25 22 563 30 24496 224 171 517 2304 Santa Barbara 12300 219 200 100 12819 16 878 1346 2911 Santa Clara 79256 600 1591 1046 60 146 82699 134 813 3388 12505 Santa Cruz 3473 13 572 846 Shasta+ NIA NIA NIA NIA NIA NIA 198 754 1449 NIA NIA Sierra 79 0 0 2 0 0 81 7 19 0 162 Siskiyou 3252 30 187 94 780 Solano+ 16580 132 160 16872 221 1636 24602 Sonoma 2500 Stanislaus 17361 253 263 81 142 2997 21097 0 1644 1521 NIA Sutter 66 59 22 6 181 5 339 24 163 493 248 Tehama 51 8 6 0 25 90 308 223 618 Trinity Tulare

16 23 NA NIA NIA NIA NIA NIA NIA NIA NIA NIA 5400

Tuolwnne+ 150 3 10 0 5 0 168 6 92 68 382 Ventura NIA NIA NIA NIA NIA NIA NIA 3S83 2360 2179 14764 Yolo 3183 26 38 42 26 0 3315 220 112 1548 Yuba

Totals

NIA NIA NIA NIA NIA NIA 329 24 90 403

403771 50423 10140 3798 5506 80249 826147 58080 76710 53948

790

382300

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DAT A ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 11

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL)

Miscellaneous secured

Rural Possessory Oil Gasamp Homes1tes Unrestricted Restricted lotat Interests Mineral Others Total

(12) (13) (14) (JS) (16) (17) (18) (19)

middotTOTALlt middotSECURED

~~~~gtgt middot

Alameda Alpine Amador

2827 1292 4119 4 4 NIA NIA NIA 0 NIA NIA NIA 0

2233 18061 725 21019 93 93

lq1bull0gtmiddot o 39243

Butte Calaveras

NIA NIA NIA 0 0 NIA NIA 0 4609 6321 1289 12219 NIA l131 1935 3066

0 lt~l~~j4

Colusa NIA NIA 712 712 0 217 NIA 217 middotmiddotmiddotlt9z~f

Contra Costa 820 2576 516 3912 0 1074 4827 S901 middot_291a~ Del Norte El Dorado Fresno+ Glenn

NIA 215 0 215 1 414 1203 1618 20048 246 452 20746 1428 17 19131 20576

NIA 12500 14352 26852 NIA 359 NIA 359 0 0

~~~ middotmiddot~~~~

Humboldt NIA 14119 525 14644 0 780 7359 8139 middot (58l5 Imperial Inyo

2605 5380 0 7985 13 26 5 44 NIA NIA NIA 0 NIA NIA NIA 0

6ZCi78bull ()

Kem 10192 26595 11393 48180 0 2777 31174 33951 369~79$ Kings Lake+ Lassen

3615 848 4708 9171 0 100 0 100 373 2180 342 2895 0 29 123 152 NIA NIA 1293 1293 0 76 NIA 76

middotmiddot 3431~middot ()2~4

gt bull11u1rt Los Angeles Madera Marin Mariposa+ Mendocino Merced

NIA 33498 NIA 33498 10591 1604 18182 30377 NIA 41953 3889 45842 0 21 15 36 108 240 510 858 0 0 976 976 NIA NIA NIA 0 0 NIA NIA 0

7055 4446 9884 21385 0 0 1204 1204 NIA NIA 0 0 0 0 0 0

middotmiddot~=~~~middot

f IModoc 1282 2985 501 4768 0 0 19103 19103 middotmiddotmiddotmiddotmiddotmiddotmiddotybull7J49 Mono Monterey Napa Nevada Orange

0 0 0 29 29 2199 4145 3167 9511 2 293 4053 4348

10289 503 579 11371 0 0 3674 3674 NIA NIA 63 63 0 0 0 0

1141 2463 228 3832 1076 380 666 2122

)~~~~~ gt)4tf

o~~~tT Placer Plumas

0 231 961 1192 0 95 8111 8206 0 0

lOlJlOmiddotmiddotmiddotmiddotmiddotmiddotbullmiddotbullbullbullmiddotmiddotmiddotbullmiddotmiddotbullbull bullmiddotmiddot obullbull --middot

Riverside Sacramento San Benito

In 2amp3 7070 2475 9545 10781 3 0 10784 5557 1015 1512 8084 137 3226 10107 13470 1821 2241 2262 6324 0 11 0 11

Lgtiii~~~[~ilmiddotbull _~middot77~+ San Bernardino 0 0 San Diego San Francisco

8062 13158 1382 22602 4345 170 70973 75488 0 0 0 0 0 0 0 0

bull$()l~(J)1lt bullJ69Jl8lgt

San Joaquin San Luis Obispo

9683 4258 6701 20642 6 98 1474 1578 6477 1972 3358 11807 481 227 1714 2422 ltimiddot~r~~

San Mateo 798 855 720 2373 5 13 3201 3219 middotmiddot ltiu~ti4bull Santa Barbara Santa Clara Santa Cruz

205 4218 2150 6573 152 888 203 1243 3153 3153 NIA 0

2567 9388 837 12792 0 0 0 0

bullbull )1-0~~ middotbullltlt~7llt

middot 86814 bull Shasta+ 7423 910 2325 10658 16 96 8488 8600 ibullJM76 Sierra 239 239 483 961 166 290 158 614 bull)~~2)7 Siskiyou 5486 In 12 3966 9452 0 0 490 490 tbullbullmiddot44~7C)) Solano+ 4684 3610 2394 10688 0 248 7498 7746 J21~683bullbull Sonoma 27978 5525 2152 35655 0 162 0 162 bullbull 1~5~$fJ bullbull Stanislaus 4483 2926 6650 14059 0 0 0 0 J~MJ Sutter 1915 4318 0 6233 0 256 1766 2022 gt~gt~Jpltmiddot Tehama 16300 4192 4903 25395 0 76 0 76 n1s~~bullbullbull Trinity Tulare

762 In 4 861 1623 0 1117 1117 In 13 21570 In 13 21570 336 In 18 5745 6081 middotmiddotmiddotmiddotmiddotT1~~z~1bullbull

Tuolumne+ Ventura

246 2585 1035 3866 668 367 770 1805 500 4630 1571 6701 NIA 360 11424 11784

middotmiddotymiddotmiddotmiddotmiddotmiddotmiddot~~tregbullbull =bullbull12l~~3middot

Yolo Yuba

1595 1756 3341 6692 0 176 0 176 2690 2290 157 5137 0 444 87 531 -middotbullbull~~~

-middot - -middotmiddot --middotmiddot-middotmiddot-middotmiddotmiddot

Totals 176040 281058 111769 568867 30297 17625 245868 293790 9J~4$t THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY

NIA= Not Available or Not Applicable 0 =Zero bull =No Response to This Item bull 1992middot93 data no data provided for 1993middot94

+ County AssessorRecorder County AssessorRecorderClerk

Page 8

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

UNSECURED ROLL GRAND Unsecured TOTAL TOTAL

Personalty Possessory UNSECURED Aircraft Boats amp Fixtures Interests Other ROLL

(21) (22) (23) (24) (25) (26)

Alameda 1103 14971 23574 3958 In 23 43606 Alpine NIA NIA NIA NIA NIA 0 Amador 76 978 1172 178 2404 Butte 292 4767 4790 269 0 10118

JOCfLgt bullbullmiddotmiddotltbullROLLbullbulllt

bull-middotbullc21rmiddotmiddotmiddot 42216

middotmiddotmiddotmiddot _ ltmiddotbullmiddoto bullbull 41~647

lt10us Calaveras 57 1415 946 78 NIA 2496 Colusa 111 709 1050 68 197 2135 Contra Costa 607 28701 2180 201 31689

middot 43~S10middot gt ~064

middotmiddot ltus12 Del Norte 39 929 434 438 148 1988 El Dorado 374 6793 5774 214 91 13246 Fresno+ 707 6142 21172 1416 NIA 29437 Glenn 136 440 1243 1819 Humboldt 187 1827 3469 921 1076 7480 733tSmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotrmiddotmiddotmiddotmiddotmiddotmiddotmiddot~~ Imperial 200 1385 2872 585 771 5813 68491 Inyo 87 520 1437 NIA 1 2045 bull2~045 Kem 922 3237 17062 623 3873 25717 bull 395~St2 Kings 124 1770 2187 231 0 4312 Lake+ 130 6761 1372 145 191 8599

38~625 lt 11~094 Lassen 40 1026 NIA 309 NA 1375 Los Angeles 3752 48892 In 25 33 280719 333396 Madera 73 1060 2423 180 695 4431 Marin 192 5736 10709 995 167 17799 Mariposa+ 49 441 955 327 NIA 1772 Mendocino 186 1914 5850 470 0 8420 Merced 245 1771 4358 404 1126 7904

middot middot middot 1~4i

i~[bullModoc 42 262 277 268 76 925 middot 28~114 Mono 29 169 423 621 ltmiddotmiddotmiddot 1~38 Monterey 375 5352 13603 1622 In 23 20952 123~63 Napa 319 1646 3630 258 0 S853 lt50~264

Nevada 260 2299 5005 409 0 7973 61~903 Orange 888 25225 109863 1786 2980 140742 middotbullJD8~581 Placer 406 5660 7064 242 420 13792 114jl22 Plumas 57 1413 914 2384 Riverside 1712 3904 27670 ) In 23 33286 Sacramento 739 17506 44303 1735 870 65153

middot~~i= )132~563

San Benito 215 491 1404 65 In 23 2175 San Bernardino 0

l7S62 0

San Diego 2227 19747 63744 0 5 85723 887~71 San Francisco 0 2423 44998 2847 In 23 50268 San Joaquin 388 10233 12015 483 140 23259 c~~~ San Luis Obispo 474 12014 13162 0 0 25650 San Mateo 465 11136 23680 2791 In 23 38072 (_ t bull~~~~ Santa Barbara 604 5739 436 2099 2042 10920 bull1111564 Santa Clara 1250 12815 49815 1468 NIA 65348 bull529820 Santa Cruz 294 2764 8544 1191 0 12793 99667 Shasta+ 294 7308 5147 1552 0 14301 Sierra 6 185 230 1410 12 1843 Siskiyou 118 1604 1761 1436 200 5119 Solano+ 188 4330 6694 647 195 12054 Sonoma 819 5535 12280 1023 529 20186

ltrM77 -middot S770 s

Stanislaus 304 5343 18010 439 0 24096 ))49885 Sutter 121 2641 2121 9 118 5010 Tehama 88 1295 936 117 281 2717 Trinity 297 297

bullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot bullbull bullbullbullmiddot 34~183 ygt -middot~=~~~ Tulare 554 7745 9023 661 136 18119 middotbull bullbullmiddotbullmiddotbullbullbull l4l~61S Tuolumne+ 221 l774 1539 390 0 3924 ltbull bullgtbullbull 41~024 Ventura 976 17029 23411 NIA In 23 41416 bullbullbullbullbullbull263~10middot Yolo 187 1333 4993 151 349 7013 Yuba 108 2180 993 146 187 3614

Totals 24417 341285 630114 39987 297796 1333599

)~1~916middot 17~424

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero middot=No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page9

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEG

REAL PROPERTY DATA (See Table 0 for WorkloadStaff Comparisons)

New Construction Transfers JUriSdlctions lotaJ New Construction

Siilile Issuing Building Assessments Discovered Family Total Building Pennits Resulting Without

Transfers Transfers Pennits Received From Pennits Pennits (1) ~2) (4) (5) ~2 (6)

Alameda NIA NIA 18 13653 10008 NIA Alpine NIA NIA 1 104 NIA NIA Amador 1138 7 l497 Butte NIA NIA NIA NIA NIA NIA Calaveras 724 1635 2 1475 739 NIA Colusa 437middot 1030 3 1532 970 206 Contra Costa 19373 19905 15 22521 14107 0 Del Norte 1450 1933 2 956 717 22 El Dorado 6703 16350 3 5073 3126 45 Fresno+ 10752 18524 16 14447 9215 NIA Glenn 733 3 765 Humboldt NIA 3630 8 3736 1691 NIA Imperial 1826 4935 6 3290 3130 100 Inyo NIA 848 2 NIA 345 NIA Kem 10506 9 16123 13633 Kings 1773 2682 NIA NIA 2310 NIA Lake+ NIA 3847 3 26676 NIA NIA Lassen In 2 960 2 1008 528 30 Los Angeles 181713 366222 86 265256 63515 NIA Madera NIA 7840 5 2735 NIA NIA Marin 1144 1335 12 8247 3957 Mariposa+ NIA 1534 NIA 1132 NIA

63 NIA

Mendocino 2000 3400 4 3000 2100 200 Merced In 2 5586 7 NIA 5245 In 5 Modoc 333 1035 2 331 226 52 Mono 2556 1243 Monterey NIA 7175 13 NIA 1851 NIA Napa NIA 3454 5 1674 NIA 50 Nevada 3510 3749 2 3925 2438 100 Orange 48731 53550 32 34502 27922 23 Placer 6131 8276 7 10497 2933 0 Plumas 3404 2 Riverside NIA 60714 25 11523 18395 NIA Sacramento 20857 26779 middot7 23254 17515 250 San Benito NIA 1321 3 815 634 400 San Bernardino San Diego 33258 65759 19 16824 18582 San Francisco 4846 9270 1 21943 NIA NIA San Joaquin 9756 11061 8 14023 4562 2128 San Luis Obispo 4867 8112 8 11235 NIA 107 San Mateo NIA 11726 21 22285 3186 0 Santa Barbara 2300 3700 8 7316 6712 1000 Santa Clara 24760 29200 17 20112 9784 NIA Santa Cruz NIA 4180 5 5211 1543 11 Shasta+ NIA 6314 4 5480 3793 88 Sierra 130 555 1 247 141 21 Siskiyou 966 6446 6 1541 1001 50 Solano+ 8057 8944 8 3910 1597 Sonoma 10 15000 Stanislaus 8039 19002 10 10195 6079 1500 Sutter NIA 2352 3 3208 1354 12 Tehama 2800 4 2640 1850 105 Trinity 228 315 1 520 630 Tulare NIA 9074 9 NIA NIA

290 NIA

Tuolumne+ 1000 1818 2 1776 1369 100 Ventura 13085 13989 11 25683 7897 NIA Yolo 2220 2561 5 5419 3500 50 Yuba NIA 1549 5 2116 1261 27

Totals 420969 865313 478 677674 282091 7030

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 10

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE G(CONTINUED)

REAL PROPERTY DATA (See Table 0 for WorkloadStatT Comparisons)

Miscellaneous Proposition 8 Uruts

tmprovea tmprovea Affected by New Single Multi Misfortune Property Subdivision RoU Family Family Commercial Industrial Rural Others Total Calamity Splits Lots Corrections

Alameda

(7) (8) 92 (10) 11) (12) 13) (142 15) 16)

S981 44S 201 107 32 343 7109 3S 303 2416

(17)

Alpine 4 19 Amador 290 483 893 Butte NIA NIA NIA NIA NIA NIA 8498 NIA NIA NIA NIA Calaveras 42S 33 35 9 201 1786 2489 9 439 77 781 Colusa NIA NIA NIA NIA NIA NIA 314 5 52 97 252 Contra Costa 19Sl8 200 600 so 100 20468 s 412 223S 13827 Del Norte 37 0 1 0 0 11 49 15 332 25 357 El Dorado 18659 0 267 214 374 Fresno+ 3223 202 303 208 1077 2880 7893 NIA 4888 3219 6225 Glenn 800 Humboldt 113 10 19 7 165 18 332 11 312 172 2100 Imperial 56 18 8 2 40 380 504 4 438 897 822 Inyo NIA NIA NIA NIA NIA NIA 865 4 15 35 263 Kem 1222 0 0 0 0 0 1222 2251 3282 7148 Kings Lake+

NIA NIA NIA NIA NIA NIA 12S 5 640 470 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA

477 NIA

Lassen NIA NIA NIA NIA NIA NIA 0 NIA 46 24 NIA Los Angeles 25667 5500 2750 1982 35899 51496 18788 NIA 140088 Madera 9 0 4 1 39 0 53 NIA 1792 588 6409 Marin NIA NIA NIA NIA NIA NIA 12000 58 626 187 684 Mariposa+ 20 20 5 339 87 100 Mendocino 111 0 12 2 20 0 l4S Sl 700 200 1440 Merced 3100 so so In 9 800 0 4000 23 348 805 4900 Modoc NIA NIA NIA NIA NIA NIA 197 31 78 0 3S6 Mono NIA NIA NIA NIA NIA NIA 1427 Monterey NIA NIA NIA NIA NIA NIA 13123 NIA 251 1192 4882 Napa 1071 NIA NIA NIA NIA NIA 1071 l2S 118 2497 Nevada l32S 27 42 13 354 1761 140 302 251 1541 Orange NIA NIA NIA NIA NIA NIA 204820 744 915 2213 5243 Placer 4179 995 S3 89 0 6869 12185 12 2627 1254 5097 Plumas 312 312 15 84 87 432 Riverside 45630 NIA 656 NIA 93 13575 59954 NIA 10005 NIA 24621 Sacramento 67624 491 368 215 S3 1495 70246 122 5430 3688 22770 San Benito NIA NIA NIA NIA NIA NIA 1680 10 98 564 570 San Bernardino San Diego 42975 3670 2502 1483 761 38656 90047 65 11481 13257 32324 San Francisco 23678 3440 96 27 0 l356 28597 319 268 1022 9434 San Joaquin In 8 3380S In 10 271 1023 0 35099 18 739 2059 7604 San Luis Obispo 4700 150 125 15 100 7366 12456 63 1822 708 9929 San Mateo 23769 87 25 22 563 30 24496 224 171 517 2304 Santa Barbara 12300 219 200 100 12819 16 878 1346 2911 Santa Clara 79256 600 1591 1046 60 146 82699 134 813 3388 12505 Santa Cruz 3473 13 572 846 Shasta+ NIA NIA NIA NIA NIA NIA 198 754 1449 NIA NIA Sierra 79 0 0 2 0 0 81 7 19 0 162 Siskiyou 3252 30 187 94 780 Solano+ 16580 132 160 16872 221 1636 24602 Sonoma 2500 Stanislaus 17361 253 263 81 142 2997 21097 0 1644 1521 NIA Sutter 66 59 22 6 181 5 339 24 163 493 248 Tehama 51 8 6 0 25 90 308 223 618 Trinity Tulare

16 23 NA NIA NIA NIA NIA NIA NIA NIA NIA NIA 5400

Tuolwnne+ 150 3 10 0 5 0 168 6 92 68 382 Ventura NIA NIA NIA NIA NIA NIA NIA 3S83 2360 2179 14764 Yolo 3183 26 38 42 26 0 3315 220 112 1548 Yuba

Totals

NIA NIA NIA NIA NIA NIA 329 24 90 403

403771 50423 10140 3798 5506 80249 826147 58080 76710 53948

790

382300

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DAT A ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 11

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE F (CONTINUED)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

UNSECURED ROLL GRAND Unsecured TOTAL TOTAL

Personalty Possessory UNSECURED Aircraft Boats amp Fixtures Interests Other ROLL

(21) (22) (23) (24) (25) (26)

Alameda 1103 14971 23574 3958 In 23 43606 Alpine NIA NIA NIA NIA NIA 0 Amador 76 978 1172 178 2404 Butte 292 4767 4790 269 0 10118

JOCfLgt bullbullmiddotmiddotltbullROLLbullbulllt

bull-middotbullc21rmiddotmiddotmiddot 42216

middotmiddotmiddotmiddot _ ltmiddotbullmiddoto bullbull 41~647

lt10us Calaveras 57 1415 946 78 NIA 2496 Colusa 111 709 1050 68 197 2135 Contra Costa 607 28701 2180 201 31689

middot 43~S10middot gt ~064

middotmiddot ltus12 Del Norte 39 929 434 438 148 1988 El Dorado 374 6793 5774 214 91 13246 Fresno+ 707 6142 21172 1416 NIA 29437 Glenn 136 440 1243 1819 Humboldt 187 1827 3469 921 1076 7480 733tSmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotrmiddotmiddotmiddotmiddotmiddotmiddotmiddot~~ Imperial 200 1385 2872 585 771 5813 68491 Inyo 87 520 1437 NIA 1 2045 bull2~045 Kem 922 3237 17062 623 3873 25717 bull 395~St2 Kings 124 1770 2187 231 0 4312 Lake+ 130 6761 1372 145 191 8599

38~625 lt 11~094 Lassen 40 1026 NIA 309 NA 1375 Los Angeles 3752 48892 In 25 33 280719 333396 Madera 73 1060 2423 180 695 4431 Marin 192 5736 10709 995 167 17799 Mariposa+ 49 441 955 327 NIA 1772 Mendocino 186 1914 5850 470 0 8420 Merced 245 1771 4358 404 1126 7904

middot middot middot 1~4i

i~[bullModoc 42 262 277 268 76 925 middot 28~114 Mono 29 169 423 621 ltmiddotmiddotmiddot 1~38 Monterey 375 5352 13603 1622 In 23 20952 123~63 Napa 319 1646 3630 258 0 S853 lt50~264

Nevada 260 2299 5005 409 0 7973 61~903 Orange 888 25225 109863 1786 2980 140742 middotbullJD8~581 Placer 406 5660 7064 242 420 13792 114jl22 Plumas 57 1413 914 2384 Riverside 1712 3904 27670 ) In 23 33286 Sacramento 739 17506 44303 1735 870 65153

middot~~i= )132~563

San Benito 215 491 1404 65 In 23 2175 San Bernardino 0

l7S62 0

San Diego 2227 19747 63744 0 5 85723 887~71 San Francisco 0 2423 44998 2847 In 23 50268 San Joaquin 388 10233 12015 483 140 23259 c~~~ San Luis Obispo 474 12014 13162 0 0 25650 San Mateo 465 11136 23680 2791 In 23 38072 (_ t bull~~~~ Santa Barbara 604 5739 436 2099 2042 10920 bull1111564 Santa Clara 1250 12815 49815 1468 NIA 65348 bull529820 Santa Cruz 294 2764 8544 1191 0 12793 99667 Shasta+ 294 7308 5147 1552 0 14301 Sierra 6 185 230 1410 12 1843 Siskiyou 118 1604 1761 1436 200 5119 Solano+ 188 4330 6694 647 195 12054 Sonoma 819 5535 12280 1023 529 20186

ltrM77 -middot S770 s

Stanislaus 304 5343 18010 439 0 24096 ))49885 Sutter 121 2641 2121 9 118 5010 Tehama 88 1295 936 117 281 2717 Trinity 297 297

bullmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot bullbull bullbullbullmiddot 34~183 ygt -middot~=~~~ Tulare 554 7745 9023 661 136 18119 middotbull bullbullmiddotbullmiddotbullbullbull l4l~61S Tuolumne+ 221 l774 1539 390 0 3924 ltbull bullgtbullbull 41~024 Ventura 976 17029 23411 NIA In 23 41416 bullbullbullbullbullbull263~10middot Yolo 187 1333 4993 151 349 7013 Yuba 108 2180 993 146 187 3614

Totals 24417 341285 630114 39987 297796 1333599

)~1~916middot 17~424

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero middot=No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page9

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEG

REAL PROPERTY DATA (See Table 0 for WorkloadStaff Comparisons)

New Construction Transfers JUriSdlctions lotaJ New Construction

Siilile Issuing Building Assessments Discovered Family Total Building Pennits Resulting Without

Transfers Transfers Pennits Received From Pennits Pennits (1) ~2) (4) (5) ~2 (6)

Alameda NIA NIA 18 13653 10008 NIA Alpine NIA NIA 1 104 NIA NIA Amador 1138 7 l497 Butte NIA NIA NIA NIA NIA NIA Calaveras 724 1635 2 1475 739 NIA Colusa 437middot 1030 3 1532 970 206 Contra Costa 19373 19905 15 22521 14107 0 Del Norte 1450 1933 2 956 717 22 El Dorado 6703 16350 3 5073 3126 45 Fresno+ 10752 18524 16 14447 9215 NIA Glenn 733 3 765 Humboldt NIA 3630 8 3736 1691 NIA Imperial 1826 4935 6 3290 3130 100 Inyo NIA 848 2 NIA 345 NIA Kem 10506 9 16123 13633 Kings 1773 2682 NIA NIA 2310 NIA Lake+ NIA 3847 3 26676 NIA NIA Lassen In 2 960 2 1008 528 30 Los Angeles 181713 366222 86 265256 63515 NIA Madera NIA 7840 5 2735 NIA NIA Marin 1144 1335 12 8247 3957 Mariposa+ NIA 1534 NIA 1132 NIA

63 NIA

Mendocino 2000 3400 4 3000 2100 200 Merced In 2 5586 7 NIA 5245 In 5 Modoc 333 1035 2 331 226 52 Mono 2556 1243 Monterey NIA 7175 13 NIA 1851 NIA Napa NIA 3454 5 1674 NIA 50 Nevada 3510 3749 2 3925 2438 100 Orange 48731 53550 32 34502 27922 23 Placer 6131 8276 7 10497 2933 0 Plumas 3404 2 Riverside NIA 60714 25 11523 18395 NIA Sacramento 20857 26779 middot7 23254 17515 250 San Benito NIA 1321 3 815 634 400 San Bernardino San Diego 33258 65759 19 16824 18582 San Francisco 4846 9270 1 21943 NIA NIA San Joaquin 9756 11061 8 14023 4562 2128 San Luis Obispo 4867 8112 8 11235 NIA 107 San Mateo NIA 11726 21 22285 3186 0 Santa Barbara 2300 3700 8 7316 6712 1000 Santa Clara 24760 29200 17 20112 9784 NIA Santa Cruz NIA 4180 5 5211 1543 11 Shasta+ NIA 6314 4 5480 3793 88 Sierra 130 555 1 247 141 21 Siskiyou 966 6446 6 1541 1001 50 Solano+ 8057 8944 8 3910 1597 Sonoma 10 15000 Stanislaus 8039 19002 10 10195 6079 1500 Sutter NIA 2352 3 3208 1354 12 Tehama 2800 4 2640 1850 105 Trinity 228 315 1 520 630 Tulare NIA 9074 9 NIA NIA

290 NIA

Tuolumne+ 1000 1818 2 1776 1369 100 Ventura 13085 13989 11 25683 7897 NIA Yolo 2220 2561 5 5419 3500 50 Yuba NIA 1549 5 2116 1261 27

Totals 420969 865313 478 677674 282091 7030

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 10

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE G(CONTINUED)

REAL PROPERTY DATA (See Table 0 for WorkloadStatT Comparisons)

Miscellaneous Proposition 8 Uruts

tmprovea tmprovea Affected by New Single Multi Misfortune Property Subdivision RoU Family Family Commercial Industrial Rural Others Total Calamity Splits Lots Corrections

Alameda

(7) (8) 92 (10) 11) (12) 13) (142 15) 16)

S981 44S 201 107 32 343 7109 3S 303 2416

(17)

Alpine 4 19 Amador 290 483 893 Butte NIA NIA NIA NIA NIA NIA 8498 NIA NIA NIA NIA Calaveras 42S 33 35 9 201 1786 2489 9 439 77 781 Colusa NIA NIA NIA NIA NIA NIA 314 5 52 97 252 Contra Costa 19Sl8 200 600 so 100 20468 s 412 223S 13827 Del Norte 37 0 1 0 0 11 49 15 332 25 357 El Dorado 18659 0 267 214 374 Fresno+ 3223 202 303 208 1077 2880 7893 NIA 4888 3219 6225 Glenn 800 Humboldt 113 10 19 7 165 18 332 11 312 172 2100 Imperial 56 18 8 2 40 380 504 4 438 897 822 Inyo NIA NIA NIA NIA NIA NIA 865 4 15 35 263 Kem 1222 0 0 0 0 0 1222 2251 3282 7148 Kings Lake+

NIA NIA NIA NIA NIA NIA 12S 5 640 470 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA

477 NIA

Lassen NIA NIA NIA NIA NIA NIA 0 NIA 46 24 NIA Los Angeles 25667 5500 2750 1982 35899 51496 18788 NIA 140088 Madera 9 0 4 1 39 0 53 NIA 1792 588 6409 Marin NIA NIA NIA NIA NIA NIA 12000 58 626 187 684 Mariposa+ 20 20 5 339 87 100 Mendocino 111 0 12 2 20 0 l4S Sl 700 200 1440 Merced 3100 so so In 9 800 0 4000 23 348 805 4900 Modoc NIA NIA NIA NIA NIA NIA 197 31 78 0 3S6 Mono NIA NIA NIA NIA NIA NIA 1427 Monterey NIA NIA NIA NIA NIA NIA 13123 NIA 251 1192 4882 Napa 1071 NIA NIA NIA NIA NIA 1071 l2S 118 2497 Nevada l32S 27 42 13 354 1761 140 302 251 1541 Orange NIA NIA NIA NIA NIA NIA 204820 744 915 2213 5243 Placer 4179 995 S3 89 0 6869 12185 12 2627 1254 5097 Plumas 312 312 15 84 87 432 Riverside 45630 NIA 656 NIA 93 13575 59954 NIA 10005 NIA 24621 Sacramento 67624 491 368 215 S3 1495 70246 122 5430 3688 22770 San Benito NIA NIA NIA NIA NIA NIA 1680 10 98 564 570 San Bernardino San Diego 42975 3670 2502 1483 761 38656 90047 65 11481 13257 32324 San Francisco 23678 3440 96 27 0 l356 28597 319 268 1022 9434 San Joaquin In 8 3380S In 10 271 1023 0 35099 18 739 2059 7604 San Luis Obispo 4700 150 125 15 100 7366 12456 63 1822 708 9929 San Mateo 23769 87 25 22 563 30 24496 224 171 517 2304 Santa Barbara 12300 219 200 100 12819 16 878 1346 2911 Santa Clara 79256 600 1591 1046 60 146 82699 134 813 3388 12505 Santa Cruz 3473 13 572 846 Shasta+ NIA NIA NIA NIA NIA NIA 198 754 1449 NIA NIA Sierra 79 0 0 2 0 0 81 7 19 0 162 Siskiyou 3252 30 187 94 780 Solano+ 16580 132 160 16872 221 1636 24602 Sonoma 2500 Stanislaus 17361 253 263 81 142 2997 21097 0 1644 1521 NIA Sutter 66 59 22 6 181 5 339 24 163 493 248 Tehama 51 8 6 0 25 90 308 223 618 Trinity Tulare

16 23 NA NIA NIA NIA NIA NIA NIA NIA NIA NIA 5400

Tuolwnne+ 150 3 10 0 5 0 168 6 92 68 382 Ventura NIA NIA NIA NIA NIA NIA NIA 3S83 2360 2179 14764 Yolo 3183 26 38 42 26 0 3315 220 112 1548 Yuba

Totals

NIA NIA NIA NIA NIA NIA 329 24 90 403

403771 50423 10140 3798 5506 80249 826147 58080 76710 53948

790

382300

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DAT A ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 11

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEG

REAL PROPERTY DATA (See Table 0 for WorkloadStaff Comparisons)

New Construction Transfers JUriSdlctions lotaJ New Construction

Siilile Issuing Building Assessments Discovered Family Total Building Pennits Resulting Without

Transfers Transfers Pennits Received From Pennits Pennits (1) ~2) (4) (5) ~2 (6)

Alameda NIA NIA 18 13653 10008 NIA Alpine NIA NIA 1 104 NIA NIA Amador 1138 7 l497 Butte NIA NIA NIA NIA NIA NIA Calaveras 724 1635 2 1475 739 NIA Colusa 437middot 1030 3 1532 970 206 Contra Costa 19373 19905 15 22521 14107 0 Del Norte 1450 1933 2 956 717 22 El Dorado 6703 16350 3 5073 3126 45 Fresno+ 10752 18524 16 14447 9215 NIA Glenn 733 3 765 Humboldt NIA 3630 8 3736 1691 NIA Imperial 1826 4935 6 3290 3130 100 Inyo NIA 848 2 NIA 345 NIA Kem 10506 9 16123 13633 Kings 1773 2682 NIA NIA 2310 NIA Lake+ NIA 3847 3 26676 NIA NIA Lassen In 2 960 2 1008 528 30 Los Angeles 181713 366222 86 265256 63515 NIA Madera NIA 7840 5 2735 NIA NIA Marin 1144 1335 12 8247 3957 Mariposa+ NIA 1534 NIA 1132 NIA

63 NIA

Mendocino 2000 3400 4 3000 2100 200 Merced In 2 5586 7 NIA 5245 In 5 Modoc 333 1035 2 331 226 52 Mono 2556 1243 Monterey NIA 7175 13 NIA 1851 NIA Napa NIA 3454 5 1674 NIA 50 Nevada 3510 3749 2 3925 2438 100 Orange 48731 53550 32 34502 27922 23 Placer 6131 8276 7 10497 2933 0 Plumas 3404 2 Riverside NIA 60714 25 11523 18395 NIA Sacramento 20857 26779 middot7 23254 17515 250 San Benito NIA 1321 3 815 634 400 San Bernardino San Diego 33258 65759 19 16824 18582 San Francisco 4846 9270 1 21943 NIA NIA San Joaquin 9756 11061 8 14023 4562 2128 San Luis Obispo 4867 8112 8 11235 NIA 107 San Mateo NIA 11726 21 22285 3186 0 Santa Barbara 2300 3700 8 7316 6712 1000 Santa Clara 24760 29200 17 20112 9784 NIA Santa Cruz NIA 4180 5 5211 1543 11 Shasta+ NIA 6314 4 5480 3793 88 Sierra 130 555 1 247 141 21 Siskiyou 966 6446 6 1541 1001 50 Solano+ 8057 8944 8 3910 1597 Sonoma 10 15000 Stanislaus 8039 19002 10 10195 6079 1500 Sutter NIA 2352 3 3208 1354 12 Tehama 2800 4 2640 1850 105 Trinity 228 315 1 520 630 Tulare NIA 9074 9 NIA NIA

290 NIA

Tuolumne+ 1000 1818 2 1776 1369 100 Ventura 13085 13989 11 25683 7897 NIA Yolo 2220 2561 5 5419 3500 50 Yuba NIA 1549 5 2116 1261 27

Totals 420969 865313 478 677674 282091 7030

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 10

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE G(CONTINUED)

REAL PROPERTY DATA (See Table 0 for WorkloadStatT Comparisons)

Miscellaneous Proposition 8 Uruts

tmprovea tmprovea Affected by New Single Multi Misfortune Property Subdivision RoU Family Family Commercial Industrial Rural Others Total Calamity Splits Lots Corrections

Alameda

(7) (8) 92 (10) 11) (12) 13) (142 15) 16)

S981 44S 201 107 32 343 7109 3S 303 2416

(17)

Alpine 4 19 Amador 290 483 893 Butte NIA NIA NIA NIA NIA NIA 8498 NIA NIA NIA NIA Calaveras 42S 33 35 9 201 1786 2489 9 439 77 781 Colusa NIA NIA NIA NIA NIA NIA 314 5 52 97 252 Contra Costa 19Sl8 200 600 so 100 20468 s 412 223S 13827 Del Norte 37 0 1 0 0 11 49 15 332 25 357 El Dorado 18659 0 267 214 374 Fresno+ 3223 202 303 208 1077 2880 7893 NIA 4888 3219 6225 Glenn 800 Humboldt 113 10 19 7 165 18 332 11 312 172 2100 Imperial 56 18 8 2 40 380 504 4 438 897 822 Inyo NIA NIA NIA NIA NIA NIA 865 4 15 35 263 Kem 1222 0 0 0 0 0 1222 2251 3282 7148 Kings Lake+

NIA NIA NIA NIA NIA NIA 12S 5 640 470 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA

477 NIA

Lassen NIA NIA NIA NIA NIA NIA 0 NIA 46 24 NIA Los Angeles 25667 5500 2750 1982 35899 51496 18788 NIA 140088 Madera 9 0 4 1 39 0 53 NIA 1792 588 6409 Marin NIA NIA NIA NIA NIA NIA 12000 58 626 187 684 Mariposa+ 20 20 5 339 87 100 Mendocino 111 0 12 2 20 0 l4S Sl 700 200 1440 Merced 3100 so so In 9 800 0 4000 23 348 805 4900 Modoc NIA NIA NIA NIA NIA NIA 197 31 78 0 3S6 Mono NIA NIA NIA NIA NIA NIA 1427 Monterey NIA NIA NIA NIA NIA NIA 13123 NIA 251 1192 4882 Napa 1071 NIA NIA NIA NIA NIA 1071 l2S 118 2497 Nevada l32S 27 42 13 354 1761 140 302 251 1541 Orange NIA NIA NIA NIA NIA NIA 204820 744 915 2213 5243 Placer 4179 995 S3 89 0 6869 12185 12 2627 1254 5097 Plumas 312 312 15 84 87 432 Riverside 45630 NIA 656 NIA 93 13575 59954 NIA 10005 NIA 24621 Sacramento 67624 491 368 215 S3 1495 70246 122 5430 3688 22770 San Benito NIA NIA NIA NIA NIA NIA 1680 10 98 564 570 San Bernardino San Diego 42975 3670 2502 1483 761 38656 90047 65 11481 13257 32324 San Francisco 23678 3440 96 27 0 l356 28597 319 268 1022 9434 San Joaquin In 8 3380S In 10 271 1023 0 35099 18 739 2059 7604 San Luis Obispo 4700 150 125 15 100 7366 12456 63 1822 708 9929 San Mateo 23769 87 25 22 563 30 24496 224 171 517 2304 Santa Barbara 12300 219 200 100 12819 16 878 1346 2911 Santa Clara 79256 600 1591 1046 60 146 82699 134 813 3388 12505 Santa Cruz 3473 13 572 846 Shasta+ NIA NIA NIA NIA NIA NIA 198 754 1449 NIA NIA Sierra 79 0 0 2 0 0 81 7 19 0 162 Siskiyou 3252 30 187 94 780 Solano+ 16580 132 160 16872 221 1636 24602 Sonoma 2500 Stanislaus 17361 253 263 81 142 2997 21097 0 1644 1521 NIA Sutter 66 59 22 6 181 5 339 24 163 493 248 Tehama 51 8 6 0 25 90 308 223 618 Trinity Tulare

16 23 NA NIA NIA NIA NIA NIA NIA NIA NIA NIA 5400

Tuolwnne+ 150 3 10 0 5 0 168 6 92 68 382 Ventura NIA NIA NIA NIA NIA NIA NIA 3S83 2360 2179 14764 Yolo 3183 26 38 42 26 0 3315 220 112 1548 Yuba

Totals

NIA NIA NIA NIA NIA NIA 329 24 90 403

403771 50423 10140 3798 5506 80249 826147 58080 76710 53948

790

382300

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DAT A ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 11

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLE G(CONTINUED)

REAL PROPERTY DATA (See Table 0 for WorkloadStatT Comparisons)

Miscellaneous Proposition 8 Uruts

tmprovea tmprovea Affected by New Single Multi Misfortune Property Subdivision RoU Family Family Commercial Industrial Rural Others Total Calamity Splits Lots Corrections

Alameda

(7) (8) 92 (10) 11) (12) 13) (142 15) 16)

S981 44S 201 107 32 343 7109 3S 303 2416

(17)

Alpine 4 19 Amador 290 483 893 Butte NIA NIA NIA NIA NIA NIA 8498 NIA NIA NIA NIA Calaveras 42S 33 35 9 201 1786 2489 9 439 77 781 Colusa NIA NIA NIA NIA NIA NIA 314 5 52 97 252 Contra Costa 19Sl8 200 600 so 100 20468 s 412 223S 13827 Del Norte 37 0 1 0 0 11 49 15 332 25 357 El Dorado 18659 0 267 214 374 Fresno+ 3223 202 303 208 1077 2880 7893 NIA 4888 3219 6225 Glenn 800 Humboldt 113 10 19 7 165 18 332 11 312 172 2100 Imperial 56 18 8 2 40 380 504 4 438 897 822 Inyo NIA NIA NIA NIA NIA NIA 865 4 15 35 263 Kem 1222 0 0 0 0 0 1222 2251 3282 7148 Kings Lake+

NIA NIA NIA NIA NIA NIA 12S 5 640 470 NIA NIA NIA NIA NIA NIA 0 NIA NIA NIA

477 NIA

Lassen NIA NIA NIA NIA NIA NIA 0 NIA 46 24 NIA Los Angeles 25667 5500 2750 1982 35899 51496 18788 NIA 140088 Madera 9 0 4 1 39 0 53 NIA 1792 588 6409 Marin NIA NIA NIA NIA NIA NIA 12000 58 626 187 684 Mariposa+ 20 20 5 339 87 100 Mendocino 111 0 12 2 20 0 l4S Sl 700 200 1440 Merced 3100 so so In 9 800 0 4000 23 348 805 4900 Modoc NIA NIA NIA NIA NIA NIA 197 31 78 0 3S6 Mono NIA NIA NIA NIA NIA NIA 1427 Monterey NIA NIA NIA NIA NIA NIA 13123 NIA 251 1192 4882 Napa 1071 NIA NIA NIA NIA NIA 1071 l2S 118 2497 Nevada l32S 27 42 13 354 1761 140 302 251 1541 Orange NIA NIA NIA NIA NIA NIA 204820 744 915 2213 5243 Placer 4179 995 S3 89 0 6869 12185 12 2627 1254 5097 Plumas 312 312 15 84 87 432 Riverside 45630 NIA 656 NIA 93 13575 59954 NIA 10005 NIA 24621 Sacramento 67624 491 368 215 S3 1495 70246 122 5430 3688 22770 San Benito NIA NIA NIA NIA NIA NIA 1680 10 98 564 570 San Bernardino San Diego 42975 3670 2502 1483 761 38656 90047 65 11481 13257 32324 San Francisco 23678 3440 96 27 0 l356 28597 319 268 1022 9434 San Joaquin In 8 3380S In 10 271 1023 0 35099 18 739 2059 7604 San Luis Obispo 4700 150 125 15 100 7366 12456 63 1822 708 9929 San Mateo 23769 87 25 22 563 30 24496 224 171 517 2304 Santa Barbara 12300 219 200 100 12819 16 878 1346 2911 Santa Clara 79256 600 1591 1046 60 146 82699 134 813 3388 12505 Santa Cruz 3473 13 572 846 Shasta+ NIA NIA NIA NIA NIA NIA 198 754 1449 NIA NIA Sierra 79 0 0 2 0 0 81 7 19 0 162 Siskiyou 3252 30 187 94 780 Solano+ 16580 132 160 16872 221 1636 24602 Sonoma 2500 Stanislaus 17361 253 263 81 142 2997 21097 0 1644 1521 NIA Sutter 66 59 22 6 181 5 339 24 163 493 248 Tehama 51 8 6 0 25 90 308 223 618 Trinity Tulare

16 23 NA NIA NIA NIA NIA NIA NIA NIA NIA NIA 5400

Tuolwnne+ 150 3 10 0 5 0 168 6 92 68 382 Ventura NIA NIA NIA NIA NIA NIA NIA 3S83 2360 2179 14764 Yolo 3183 26 38 42 26 0 3315 220 112 1548 Yuba

Totals

NIA NIA NIA NIA NIA NIA 329 24 90 403

403771 50423 10140 3798 5506 80249 826147 58080 76710 53948

790

382300

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DAT A ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 11

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

------

A Report on Budgets Workloads and Assessment APtgteal Activities 1993-94

TABLEH

BUSINESS PROPERTY ASSESSMENTS (Including Agricultural Businesses)

Number of Total Number of Number Number of Number of Number Property Number Busbtess Vessel Mandatory Audits

of General ofDirect of Field Statements of Property Property total Audits Audits Boats Aircraft Billing Appraisals (Eicludbtg 1-4) Others Assessments Statements Audits Complete Waived

Alameda

1) 2) (8) (9) (10) (11) Pl 4) ~ ~ l

14901 877 7014 6016 23574 52382 2500 467 369 Alpine 11 0 0 0 90 0 101 3 Amador Butte 4767 292 0 NIA 6000 11059 0 NIA ALL 0 Calaveras 1415 37 0 0 874 170 2496 0 21 I 0 Colusa 735 111 0 30 2310 0 3186 0 108 20 0 Contra Costa 28701 607 5720 14626 5580 55234 70 1000 244 14 Del Norte 768 39 223 0 1343 0 2373 98 12 6 6 El Dorado 6793 374 0 5 4732 1042 12946 0 125 32 0 Fresno+ 6142 707 33441 40290 345 325 20 Glenn 440 136 200 2224 3000 Humboldt 1827 187 0 0 5008 533 7555 144 172 45 0 Imperial 1385 200 424 47 3170 0 5226 47 46 1 Inyo 404 73 258 0 2841 0 3576 2 30 0 0 Kem 3237 958 4473 0 24055 0 32723 0 650 60 l Kbtgs 1770 124 0 24 3688 0 5606 0 33 33 0 Lake+ 6761 130 253 0 1842 188 9174 0 37 11 1 Lassen 1026 40 NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 49636 4700 97536 179043 25641 356556 5987 17200 13577 265 Madera 1060 73 0 15 4200 0 5348 6 98 I 0 Marin 7301 236 1972 0 9020 0 1~529 262 65 0 0 Mariposa+ 441 49 NIA NIA 955 NIA 1445 NIA 3 2 1 Mendocino 1850 183 800 4800 550 8183 300 35 30 5 Merced 1771 245 2100 NIA 10500 NIA 14616 72 70 2 Modoc 262 42 0 32 1100 0 1436 0 8 8 0 Mono 169 29 so 248 2 2 0 Monterey 5352 375 0 0 14683 0 20410 0 130 83 47 Napa 1646 319 0 4609 6574 NIA 56 23 24 Nevada 2299 260 264 118 4004 6945 7 21 21 0 Orange Placer

25060 830 0 4945 109294 36688 176817 3437 1555 1474 81 8951 404 266 86 7797 0 17504 0 54 52 2

Plumas 1413 57 580 1100 3150 0 24 0 0 Riverside 3904 1712 750 0 36552 0 42918 0 281 146 0 Sacramento 17506 739 7854 1081 24539 10090 61809 204 1238 246 67 San Benito 487 162 252 NIA 2390 NIA 3291 0 80 17 4 San Bernardino

San Diego 19747 2227 13362 12500 47456 3394 98686 3091 3151 693 59 San Francisco 2423 0 21168 135 23695 0 47421 13 2127 447 104 San Joaquin 10233 388 2940 NIA 9075 623 23259 11 851 205 50 San Luis Obispo 7265 443 4438 0 8587 0 20733 266 92 85 7 San Mateo 11136 453 7618 16758 218 36183 363 293 70 Santa Barbara 5739 577 3892 13558 2055 25821 280 228 36 Santa Clara 13177 1741 0 1623 77273 715 94529 22 754 665 18 SantaCnu 2764 294 2832 6060 1705 13655 97 19 8 Shasta+ 6983 302 191 NIA 7306 671 15453 96 421 72 0 Sierra 136 5 80 4 530 17 772 0 1 0 0 Siskiyou Solano+

1604 118 1163 0 1910 0 4795 0 60 15 2 4330 188 200 500 9907 15125 439 450 91

Sonoma 5237 797 14890 2119 23043 659 193 85 Stanislaus 5343 304 109 16412 817 22985 4 603 123 7 Sutter 2533 79 0 146 3604 191 6553 NIA 43 39 0 Tehama 1295 88 NIA 0 2196 0 3579 0 58 16 2 Trinity Tulare

1206 64 38 ln3 936 83 2327 2 7745 545 0 ln 5 17197 0 25487 0 956 139 NIA

Tuolumne+ 1774 221 0 0 1539 0 3534 0 52 3 0 Ventura 17029 922 2234 0 20198 100 40483 158 225 170 33 Yolo 1329 187 810 1070 3447 349 7192 240 70 0 Yuba 2180 108 NIA NIA 2092 67 4447 0 181 62 4

Totals 341399 25358 191955 28486 849030 93606 1528768 17117 35638 20572 l026

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

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

Page 12

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

A Report on Budgets WorkJoads and Assessment Appeal Activities 1993-94

Alameda

TABLE I

DISTRIBUTION OF ASSESSMENT APPEAIS BY PROPERTY TYPES (1993-94 FISCAL YEAR)

Number of Number of Number of Number of Number of Business Number of Residential Commercial Industrial Runl Property Other

Appeals Appeals Appeals Appeals Appeals Appeals Filed Filed Filed Filed Filed Filed ll 2l (6) Ql 4) (~

Total Number of

Appeals Filed

(7)

12387 1287 976 88 525 80 15343 Alpine Amador 52 54 Butte 262 Calaveras 7 4 0 2 0 0 13 Colusa 4 0 0 49 4 0 57 Contra Costa 2780 923 In 2 40 194 3937 Del Norte 6 13 0 1 0 0 20 El Dorado 247 37 3 11 32 2 332 Fresno+ 112 285 146 19 183 34 779 Glenn 13 3 29 45 Humboldt 37 23 7 21 31 36 155 Imperial 36 20 3 16 23 139 237 Inyo 5 8 3 0 0 1 17 Kem 555 801 In 2 27 24 145 I552 Kings 57 69 0 3 16 0 145 Lake+ 43 14 0 0 5 2 64 Lassen NIA NIA NIA NIA NIA NIA NIA Los Angeles 41067 17918 380 34 59399 Madera 9 40 21 12 8 0 90 Marin 670 121 11 1 43 21 867 Mariposa+ l 1 0 0 2 0 4 Mendocino 39 12 0 2 25 0 78 Merced 158 In I In 1 In 1 In 1 In 1 158 Modoc 0 1 0 l 1 2 5 Mono 55 In l In 1 In 1 In 1 In 1 55 Monterey Napa

NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

580 127

Nevada 246 Orange 35666 Placer 1115 257 0 0 11 16 1399 Plumas 7 1 0 0 0 l 9 Rlvenide 11629 2863 NIA 371 143 1092 16098 Sacramento 1648 798 395 129 388 1275 4633 San Benito 0 3 2 2 0 0 7 San Bernardino San Diego 15875 1748 1026 10 502 1510 20671 San Francisco 5496 353 66 65 169 385 6534 San Joaquin San Luis Obispo

304 238 In 2 26 170 44 NIA NIA NIA NIA 16 0

782 327

San Mateo 3068 617 74 229 187 4175 Santa Barbara 205 164 33 34 52 145 633 Santa Clara 1975 1255 355 1406 4991 Santa CMJZ 23 88 19 0 3 3 136 Shasta+ 40 68 16 I 16 0 141 Sierra 0 0 0 0 0 0 0 Siskiyou 5 11 1 6 6 2 31 Solano+ 476 162 92 40 22 69 861 Sonoma 1998 Stanislaus Sutter 35 13 3 35 21 14 121 Tehama 2 8 0 1 6 0 17 Trinity Tulare NIA NIA NIA NIA NIA NIA 510 Tuolumne+ 360 29 0 15 4 1 409 Ventura 2842 1301 In2 232 207 43 4625 Yolo 169 Yuba

Totals

7 6 8 3 8 0 32

103439 31573 2832 1340 3825 6718 189596

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable O=Zero - = No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder Cou~ty AssessorRecorderClerk

Page 13

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEJ

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (OUTSTANDING APPEALS CARRIED OVER FROM PREVIOUS FISCAL YEARS)

Number of Number of Number of Number of Number of Business Number of Total Residential Commercial Industrial Rural Property Other Number of

Appeals Appeals Appeals Appeals Appeals Appeals Appeals

lameda

Outstanding Outstanding Outstanding Outstanding Outstanding Outstanding (12 l) (3~ (4) (5) (~

Outstanding (7)

lpine mador utte 19 alaveras olusa 0 4 0 0 0 0 4 ontra Costa el Norte 0 0 0 0 0 0 0 l Dorado 6 4 0 1 6 2 19 resno+ lenn umboldt 3 17 13 12 4 50 perial

yo em NIA NIA NIA NIA NIA NIA NIA ings 0 1 0 0 0 0 I ake+ 29 14 0 0 0 2 45 assen NIA NIA NIA NIA NIA NIA NIA os Angeles NIA NIA NIA NIA NIA adera arin 76 4 0 126 81 383 ariposa+ 5 0 0 0 0 0 5 endocino 3 0 0 0 1 0 4 erced odoc 0 4 0 0 0 5 ono 1 1 onterey NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Table I 7 range 25653 lacer 26 30 0 0 0 4 60 lumas iverside 7644 acramento 132 270 117 14 282 328 1143 an Benito 0 2 3 0 0 0 5 an Bernardino an Diego an Francisco

1114 625 228 5 285 719 NIA

2976

an Joaquin an Luis Obispo

16 21 In 2 1 19 28 NIA NIA NIA NIA 7 0

85 114

an Mateo 274 205 7 216 13 715 anta Barbara 3 12 4 19 anta aara anta Cnaz hasta+ 2 16 0 0 3 4 25 ierra 1 0 1 0 0 0 2 iskiyou olano+ onoma NIA anislaus utter NIA NIA NIA NIA NIA NIA NIA ehama rinity ulare NIA NIA NIA NIA NIA NIA NIA uolwnne+ entura NIA olo uba

otals

0 0 0 0 0

1691 1294 370 41 969 1190 38979

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPPRSSSSSSSSSSSSSSSSStSTTTTVYY

T

Page 14

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

A Report on Budgets Workloads and ~ent Appeal Activities 1993-94

TABLEK

ASSESSMENT APPEALS ACTIVITY FOR THE 1993-94 FISCAL YEAR

Outstanding Total Total Appeals Number of

Number of Resolved NumbeAj~eals Heard Number of Appeals No by ASSeSSlilent ent ASSessment Appeals

Filed Wlthdnnm Show Invalid Stipulations Reduced Sustained Increased Resolved

Carried Over to Next

Fiscal Year

Decisions Appealed to Court

Alameda

(1) (2~ ~) (4~ (S) (6) (8) (9) m (10) (11)

lS343 98S NIA 174 10168 3 3 ll333 4010 Alpinebull Amador 54 2 4 23 13 8 Sl 3 Butte 262 64 134 34 ln6 232 30 1 Calaveras 13 4 1 0 0 3 3 0 11 2 0 Colusa S1 49 0 2 0 0 0 0 St 6 0 Contra Costa 3937 1573 181 1 17 20 9 0 1801 2136 0 Del Norte 20 6 0 0 3 1 8 0 18 2 0 El Dorado 332 51 2 1 262 2 10 0 328 4 0 Fresno+ 779 273 7 0 413 2 7 0 702 77 0 Glenn 45 IO 35 45 0 Humboldt 1S5 14 2 16 39 31 15 0 117 38 0 Imperial 237 113 3 4 74 0 36 0 230 7 0 Inyo 17 4 l 0 5 2 l 0 13 4 0 Kem lS52 NIA NIA NIA NIA NIA NIA NIA 973 579 0 Kings 145 33 0 9 51 0 0 0 99 46 0 Lake+ 64 1 1 0 9 0 0 0 11 SJ 0 Lassen NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA Los Angeles 59399 6759 2579 2774 6570 9968 2328 9 30987 28412 NIA Madera 90 26 0 0 9 0 0 0 35 SS 0 Marin 867 69 1 303 8 4 0 385 482 0 Mariposa+ 4 0 1 0 0 0 2 0 3 l 0 Mendocino 78 16 3 1 49 s 2 0 76 2 0 Merced 158 32 0 0 96 0 0 0 128 30 0 Modoc s I 0 0 2 0 2 0 s 0 Mono 55 27 0 0 23 0 4 0 54 1 Monterey 580 124 13 29 350 26 12 0 554 26 I Napa 127 59 l 3 2 2 3 0 70 57 0 Nevada 246 61 9 0 82 2 14 l 169 77 0 Orange 35666 0 35666 0 Placer l399 436 12 15 596 23 20 0 1102middot 297 0 Plumas 9 4 0 0 0 2 2 0 8 1 0 Riverside 16098 2214 63 440 1613 50 62 0 4442 11656 0 Sacramento 4633 1316 5 89 141 7 5 0 1563 3070 0 San Benito 7 2 0 0 1 0 0 0 3 4 0 San Bernardino San Diego 20671 2132 684 242 14561 284 84 0 17987 2684 s San Francisco 6534 235 84 3203 137 s 1 3665 2869 IO San Joaquin 782 160 9 80 431 6 25 0 711 71 San Luis Obispo 327 178 5 21 0 5 2 0 211 116 NIA San Mateo 4175 1142 53 5 2462 79 37 0 3778 397 0 Santa Barbara 633 173 29 2 297 5 9 0 SIS 118 Santa Clara 4991 0 4991 Santa Cruz 136 43 3 10 62 3 2 0 123 13 0 Shasta+ 141 45 7 2 S3 10 12 0 129 12 0 Sierra 0 0 0 0 0 0 0 0 0 0 0 Siskiyou Solano+

31 5 2 0 12 2 4 0 25 861 NIA NIA NIA NIA NIA NIA NIA NIA

6 NIA

2 1

Sonoma l998 NIA NIA Stanislaus Sutter 121 12 9 0 so 4 0 0 75 46 0 Tehama 17 4 0 0 9 0 1 0 14 3 0 Trinitybull Tulare 510 262 In7 8 114 lS 79 1 479 31 NIA Tuolumne+ 409 13 46 0 19 307 0 0 385 24 0 Ventura 4625 1175 154 6 l621 In7 224 ln7 3180 1445 0 Yolo 169 58 5 0 85 2 18 0 168 1 0 Yuba

Totals

32 12 4 2 10 1 2 0 31 l 0

189596 19977 3979 3940 44065 11064 3064 13 87075 99662 20

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

1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 15

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEL

ASSESSMENT APPEALS ACTIVITY - OUTSTANDING APPEALS (PREVIOUS FISCAL YEARS)

Outstanding Total Total Appeals Number of

Number of Resolved Number of A2eals Beard Number of Carried Over Decisions Appeals No by ASHSSment AIHSSment ASSessment Appeals to Nert Appeals to

Outstanding Withdrawn Shows Invalid Stipulations Reduced Sustained Increased Resolved Fiscal Year Court

lameda

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

lpinebull mador utte 19 4 6 6 In 6 16 3 alaveras olusa 4 0 0 0 0 0 0 0 0 4 0 ontra Costa el Norte 0 0 0 0 0 0 0 0 0 0 0 l Dorado 19 4 4 0 s 1 4 0 18 1 0 resno+ 0 0 lenn umboldt so 7 0 0 22 13 8 0 so 0 0 perial

yo em NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NiA ings 1 0 0 0 0 0 0 1 1 0 0 ake+ 45 1 0 0 27 3 0 0 31 middot 14 0 assen 0 os Angeles adera arin 383 92 2 36 27 16 0 173 210 0 ariposa+ s 3 0 0 0 1 1 0 s 0 0 endocino 4 0 0 0 3 0 1 0 4 0 0 erced odoc s 0 0 0 4 0 0 0 4 I ono l 0 l onterey NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA apa evada 25 in Kl range 25653 0 25653 I acer 60 18 3 0 16 14 3 0 54 6 0 umas iverside 7644 0 7644 cramento 1143 572 20 18 350 82 11 s 1058 85 l n Benito 5 2 0 0 2 0 0 0 4 I 0 n Bernardino n Diego 2976 1073 273 264 1048 88 23 0 2769 207 1 n Francisco 73 n Joaquin 85 23 I 46 I 5 2 78 7 I n lAais Obispo 114 67 2 0 0 17 19 0 105 9 NIA n Mateo 715 106 21 0 141 19 19 0 306 409 0 nta Barbara 19 0 19 2 nta Clara nta Cruz asta+ 25 4 0 0 7 0 2 0 13 12 0

erra 2 0 0 0 1 0 0 1 2 0 0 skiyou lano+ noma NIA NIA

anislaus tter NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA hama

rinity ulare NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA NIA

olumne+ entura olo 0 0 uba

tals

0 0 0 0 0 0 0 0

38979 1976 326 282 1714 272 112 9 4691 34288 79

TIIESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - = No Response to This Item

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

AAABCCCDEFGHImInKKLLLMMMMMMMMNNOPlPlRSaSaSaSaSaSaSaSaSaSaSaShSiSiSoSoStSuTeTTTuVYY

To

Page 16

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

A Report on Budgets Workloads and Assessment Appeal Activities 1993middot94

TABLEM

DOLLAR VALUE OF APPEALED PROPERTY

601 ROLL SUPPLEMENTAL ROLL FUD Value of FUD value ot

Appealed Full Value of Appealed Full Value of Properties Appealed Net Properties Appealed Net Prior to Properties Adjustment Prior to Properties Adjustment Appeal After Appeal toRoU Appeal After Appeal to RoU

Alameda

~l) (2) (4) (5) ~3~ (6)

NIA NIA NIA NIA NIA NIA Alpine $205525 $177500 Amador Butte

36984460 S32o44 161 ($4940299) NIA NIA NIA NIA NIA NIA NIA

NIA NiA

Calaveras 745727 532662 (213065) 75000 $75000 0 Colusa 10474755 6728500 (3746255) 0 0 0 Contra Costa 2906494649 823016871 (2083477778) Del Norte 16590326 15832191 (758135) 11723543 10965788 ($757755) El Dorado 169610045 138153269 (31 456 776) 1031696 947381 (84315) Fresno+ NIA NIA NIA NIA NIA NIA Glenn 10340638 6553965 (3786673) NIA Hwnboldt 370 786320 331359907 (39426413) 5720420 4547861 (1 172559) Imperial Inyo

1079032658 1064290434 (14742224) 8103382 6763548 (1339834) NIA NIA NIA

Kem 5987310836 NIA NIA 0 0 0 Kings Lake+

21906175 13204341 (8701834) 16190893 10201857 (5989036) NIA NIA NIA

Lassen NIA NIA NIA Los Angeles 39198883263 29219224126 (9979659 137) In 601 Roll NIA Madera 124494012 122 758994 (1735018 5154634 5154634 0 Marin Mariposa+

458451616 378562 l 63 (79889453 NIA NIA NIA NIA NIA NIA

Mendocino 27400257 23844244 (3556013) 19741799 584334 (19157465) Merced 239802429 193248731 (46553698) 2651326 2512784 (138542) Modoc 17280714 8071276 (9209438) 5000 5000 0 Mono Monterey 836836377 755484872 (81351505) In 601 Roll Napa 21749032 13314318 (8434714) Nevada 127249195 112388327 (14860868) 2836923 2831653 (5270) Orange Placer 590409520 504057192 (86352328) 408489943 405852291 (2637652) Pllimas 4370711 3932733 (437978) 190686 175106 (15580) Riverside 9403 702399 8710557955 (693 144444) 573028986 542289 l 02 (30739884) Sacramento 510615924 398622935 (111992989) 2027450 1752950 (274500) San Benito 24668162 24490167 (177995) 0 0 0 San Bernardino San Diego 14436 792292 11755458825 (2681333467) 765746420 661543755 (104202665) San Francisco 3661553667 3081050341 (580503326) In 601 Roll San Joaquin 1956 765 l 57 1832572 722 (124192435) 43343845 35316605 (8027240) San Luis Obispo 6718540 5693787 l024753) 521500 483500 (38000) San Mateo Santa Barbara

4 113275098 3456831165 (656443933) 107559547 93926986 NIA NIA NIA NIA NIA

(13632561) NIA

Santa Oara Santa Cnaz Shasta+

582191217 537221486 (44969731) NIA NIA NIA NIA NIA NIA

Sierra 0 0 0 0 0 0 Siskiyou Solano+

23862880 19101252 (4761628) NIA NIA 1179760554 NIA NIA 55729638 NIA

NIA NIA

Sonoma Stanislaus Sutter 34557118 22818411 (11 738 707) 0 0 0 Tehama 30331026 28188054 (2142972) Trinity 197707 205500 Tulare l 172210953 l 132603643 (39607310) Tuolumne+ 52540315 40092823 (12447492) Ventura 5788515741 5525464271 (263051470) 325165854 306338053 (18827801) Yolo 387380296 371574150 (15806146) In 601 Roll Yuba

Totals

82988306 64573566 (18414740) 275382 275382 0

$95 730330867 $70 790484235 ($17772372010 $2331402592 $2075578165 ($199 711 789)

THESE TOTALS ARE INCOMPLETE AND REPRESENT A SUMMARY OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero bull = No Response to This Item

bull 1992-93 data no data provided for 1993middot94 + County AssessorRecorder County AssessorRecorderClerk

Page 17

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

TABLEN

NUMBER OF APPEALS BOARDS AND HEARING OFFICERS

County Assessment Board of Appeals Hearing

Equalization Boards Officers (1) (2) (3)

Alameda 0 1 1 Alpine 1 0 0 Amador 1 0 0 Butte 0 1 1 Calaveras I 0 0 Colusa I 0 0 Contra Costa 0 1 0 Del Norte I 0 0 El Dorado I 0 0 Fresno+ 0 1 0 Glenn 1 0 0 Humboldt 0 I 0 Imperial I 0 0 Inyo l 0 0 Kem 0 2 0 Kings I 0 0 Lake+ I 0 0 Lassen 0 1 0 Los Angeles 0 5 21 Madera 1 0 0 Marin 0 2 0 Mariposa+ 0 1 5 Mendocino 1 0 0 Merced 0 1 0 Modoc l 0 0 Mono 0 1 0 Monterey 0 1 0 Napa I 0 0 Nevada 0 1 0 Orange 0 2 3 Placer 0 1 0 Plumas 1 0 0 Riverside 0 2 0 Sacramento 0 2 2 San Benito 1 0 0 San Bernardino 0 3 1 San Diego 0 4 0 San Francisco 0 2 9 San Joaquin 0 1 5 San Luis Obispo 0 I 0 San Mateo 0 1 0 Santa Barbara 0 1 0 Santa aara 0 2 l Santa Cnaz 0 l 0 Shasta+ 0 1 0 Sierra 1 0 0 Siskiyou 0 I 0 Solano+ 0 1 0 Sonoma 0 1 0 Stanislaus 0 1 0 Sutter 0 1 5 Tehama 1 0 0 Trinitybull 1 0 0 Tulare 0 1 5 Tuolumne+ 1 0 0 Ventura 0 2 l Yolo 0 1 0 Yuba 0 1 3

Totals 21 54 63

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

bull 1992-93 data no data provided for 1993-94 + County AssessorRecorder County As~ssorRecorderClerk

Page 18

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

TABLEO

WORKLOAD INDICATORS (See pages x and xi for explanation and calculation ofunits worked)

New Nmnberof Property Subdlvtsion

Alameda Alpine

Unsecured Splits per Number of Number of Number of Number of Units Worked Mapping

Real Property Nwnberof Units Worked Unsecured Auditorshy Per Auditorshy Drafting Units Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser Personnel

(1) (2) (~) (4) (5) (6) (7)

34689 53374NIA NIA

Lots perMappingDrafting

Personnel (8)

Amador 9689 NIA Butte 8779 11059

Calaveras 6182 2517 Colusa 2983 3298 Contra Costa 74702 56498 Del Norte 3470 2385 El Dorado 39345 13109 Fresno+ 47560 40818 Glenn 1578 3000 Humboldt 8410 7770 Imperial 8044 5296 Inyo 2392 3578 Kem 39570 33397 Kings 6539 5655 Lake+ 3951 9216 Lassen 1588 NIA Los Angeles 736615 374136 Madera 16764 5454 Marin 19991 18763 Mariposa+ 2092 1450 Mendocino 8292 8244 Merced 21068 14689 Modoc 1979 1445 Mono 4039 250 Monterey 29054 20540 Napa 7442 6630 Nevada 10528 6966 Orange 356749 178372 Placer 33832 17569 Plumas 4343 17558 Riverside 197288 43342 Sacramento 151906 63717 San Benito 5289 3371 San Bernardino NIA NIA San Diego 254375 102624 San Francisco 55275 49717 San Joaquin 63948 24299 San Luis Obispo 33615 20848 San Mateo 47069 36991 Santa Barbara 29970 26165 Santa Clara 143159 95638 Santa Cruz 10771 13755 Shasta+ 12743 15893 Sierra 988 773 Siskiyou 11865 4861 Solano+ 54711 15597 Sonoma 4498 23702 Stanislaus 50843 23588 Sutter 5085 6617 Tehama 6005 3643 Trinity 1274 2329 Tulare 14984 26443 Tuolumne+ 4408 3590 Ventura 49190 40915 Yolo 11476 7432 Yuba

TotalsAverage

4498 4636

2777492 14871 1583522 5402

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County Ass~ssorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 19

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20

TABLEP

DISTRIBUTION OF WORKLOAD INDICATORS (See pages x and xi Table O for explanation and calculation of units worked)

Nwnberof Unsecured

Number of Number of Number of Number of Units Worked Real Property Number of Units Worked Unsecured Auditorshy Per AuditorshyUnits Worked Appraisers Per Appraiser Units Worked Appraisers Appraiser

(1) (2) (3) (4) (S) (6)

Orange Solano+ San Diego Amador Riverside San Joaquin Sacramento El Dorado Merced Los Angeles Siskiyou Yolo San Francisco Santa Oara Stanislaus $IAllJYGfDel Norte Monterey Placer Tehama Contra Costa San Benito Santa Barbara San Luis Obispo Calaveras Ventura Madera Fresno+ Yuba San Mateo Napa Nevada Kem Sutter Imperial Colusa Modoc Santa Cruz Mendocino Kings Tuolumne+ Shasta+ Hwnboldt Inyo Marin Alameda Tulare Butte Mono Sierra Lassen Mariposa+ Lake+ Trinity Glenn Sonoma Plwnas Alpine San Bernardino

THESE TOTALS ARE INCOMPLETE AND REPRESENT A COMPARISON OF FURNISHED DATA ONLY NIA= Not Available or Not Applicable 0 =Zero - =No Response to This Item

1992-93 data no data provided for 1993-94 + County AssessorRecorder County AssessorRecorderClerk

A Report on Budgets Workloads and Assessment Appeal Activities 1993-94

bull

Page 20