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Extraído del Informe Consolidado
Esta investigación fue publicada originalmente como parte de un informe consolidado más amplio que contiene múltiples investigaciones. Consulte el PDF consolidado para ver el documento completo.
San Francisco County Grand Jury
• 2014-2015
available on the city's Web site.”
⚠️ Aviso de traducción: Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Findings 7 findings
F1
Page 14
The Office of Assessor-Recorder has made progress in clearing up the b acklog, and as of February 2015, only 39 properties had exceeded the four-year statute of limitations. Nevertheless, a severe backlog problem remains.
F2
Page 14
The lag in issuing assessments delays the receipt of tax revenue, leads to a loss in interest earnings on property tax revenue, and puts a burden on taxpayers who “are entitled to timely notification of assessments.” (2013 BOE Survey) 14 Continuity Report on the OAR
F3
Page 15
The funding from SCAPP and the matching monies from the City and County provide an opportunity to eliminate the Office of Assessor-Recorder backlog and raise their BOE rating.
F4
Page 15
The funding from SCAPP is limited in time and does not cover other OAR personnel needs, including key administrative positions that can keep the backlog reduction momentum going.
F5
Page 15
OAR does not have a written staffing analysis and plan to reduce the remaining backlog of unassessed properties.
F6
Page 15
There is still a need to communicate with the Department of Building Inspection about OAR needs in terms of the flow of information between the two departments, which has the potential for greater efficiencies for the OAR.
F7
Page 15
There is a disconnect between the OAR Annual Report and the
Recommendations 14
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R1Page 15The Office of Assessor-Recorder should raise the bar by meeting the state requirement and clear the backlog by the end of FY16-17.
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R2Page 15The Office of Assessor-Reco rder needs to conduct a written staffing analysis and generate an aggressive long-term plan to maintain a backlog-free OAR before the end of CY2015.
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R3Page 15The City and County needs to provide General Fund money (from the expected increase in revenue from property taxes due to a more productive OAR) in the FY15-16 budget to support new funding for key administrative positions and on-going funding for OAR positions after the expiration of the three-year grant.
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R4Page 15The Of fice of Assessor-Recorder should regularly meet with staff from DBI to transfer data more efficiently between the departments before the end of CY15.
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R5Page 15The 2015 and on-going OAR Annual Reports need to be written in a more explicit, consumer-friendly, jargon-free fashion, highlighting and clearly defining any efforts made in reducing the backlog, discussing the financia l implications for not doing so, and addressing any progress made, or obstacles encountered, in fulfilling the recommendations for office improvements. Continuity Report on the OAR Response Matrix
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R6Page 23Improve the administration of the exemptions program by (1) properly applying the late-filing provisions of sections 270 and 271 when applicable, and (2) maintaining complete files on all exemption claims.
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R7Page 23Improve the LEOP program by timely reassessing all properties owned by a legal entity undergoing a change in control or ownership.
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R8Page 23Improve the new construction program by: (1) eliminating the backlog of assessable new construction, (2) expanding appraisal record documentation, (3) enrolling construction in progress at its fair market value for each lien date, and (4) valuing completed new construction at its fair market value.
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R9Page 23Develop a comprehensive appraisal program for review of properties that experience a decline in value.
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R10Page 23Improve the taxable possessory interest program by: (1) discovering and enrolling all taxable possessory interests, (2) documenting and tracking all taxable possessory interest assessments, (3) periodically reviewing all taxable possessory interests with stated terms of possession for declines in value, (4) reappraising taxable possessory interests in compliance with section 61, (5) assessing only private uses on publicly-owned real property in accordance with Rule 20, and (6) properly issuing supplemental assessments. Continuity Report on the OAR
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R11Page 24Improve the leasehold improvement program by: (1) properly valuing structural improvements reported on the BPS, and (2) issuing supplemental assessments for structural leasehold improvements on the unsecured roll.
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R12Page 24Modify the audit production report to better track the pool of largest audit accounts as defined by Rule 192.
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R13Page 24Improve the business equipment valuation program by correctly classifying machinery and equipment reported on the BPS.
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R14Page 24Annually assess vessels at current market value.