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⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Findings 6 findings
F1
One method often used to assess property is Google Earth, which does not require leaving the office.
F2
Some property on the personal property tax rolls appeared to be very old and possibly of no value. There was also questions regarding (1) who determined the initial value of personal property and (2) what is the depreciation schedule for personal property.
F3
There is an Appeal Board set up for property value disputes between the Assessor's office and a property owner.
F4
It was discovered that the Assessor's office had a very limited vehicle pool to use.
F5
If a distressed property is rehabbed and sold, the issue of the property value at the completion of the rehabilitation may be retroactive back to the original purchase date and price. As a result, the homeowner could be subject to additional taxes at the Assessor's discretion.
F6
The outcome of the last California Board of Equalization Assessment Practices Survey had a very positive review with just a few areas for improvement.
Recommendations 6
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R1A site visit to look at the physical condition of the interior and other aspects of the property might create a more accurate assessment, especially with some distressed properties that have possibility been used as a homeless camp or housed animals.
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R2We, the Grand Jury, understand that it is primarily the responsibility of the property owner to check on the assessment of their property, but we would recommend, as a community service, the Assessor's office try to review the personal property tax rolls and make contact with property owners to discuss depreciation as the property ages.
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R3We, the Grand Jury, would suggest that information regarding the Tax Assessment Appeal Board be in plain sight. Most of the people we interviewed had no idea that an assessment could be appealed. Noting the small number of recent appeals might suggest public satisfaction with the Assessor's office or it might suggest a lack of knowledge by the general public of the appeal process.
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R4We, the Grand Jury, suggest that Lassen County provide access to more vehicles for the Assessor's office.
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R5We, the Grand Jury, suggest that a more detailed handout be presented to those who purchase a distressed property. Identifying the value as the purchase price and explaining in detail how the tax assessment will change as the property value changes during the property rehabilitation for personal occupancy or resale.
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R6We, the Grand Jury, hope that the high standards in the Assessor's Office can continue to be maintained as outlined in the Executive Summary of your last State Audit. Commendation: The 2018/19 Grand Jury would like to commend the Lassen County Assessor's office. We understand that with the budget challenges constantly dogging all County departments, you have maintained a high standard of service. We think our recommendations can help the general public understand better how the tax assessment process works. Required Response: It is the Grand Jury's decision that we are requiring a response from the County of Lassen Assessor's Office. In it, covering the solutions given for the concerns outlined above. S.A.R.T. Program (Sexual Abuse Response Team) Reason for Inquiry Citizen Complaint(s)
* This report's PDF did not contain easily extractable text and required Optical Character Recognition (OCR) for analysis. There may be minor errors in the extracted findings and recommendations due to OCR limitations with scanned documents.