BOE audit reports: Kern supplemental review finds four recommendations not fully implemented; Alpine audit notes three recommendations

Holly Cooper, chief of the assessment practices survey division, presented final survey reports issued during 2025 and explained the division’s audit processes.

Cooper said Kern County received a supplemental audit that reviewed implementation of 10 prior recommendations: six were properly implemented or not repeated, and four had not been fully implemented. The findings in Kern included failures to apply late-filing provisions for late welfare-exemption claims, instances where penalties were not applied to entities that failed to file BOE-100-B business property statements despite BOE notifications, determinations that certain new construction additions were incorrectly treated as "insignificant" when assessable, and failure to meet the minimum number of audits required under section 469 for the 2019–2023 fiscal period.

For Alpine County, Cooper reported a compliance audit for rule year 23–24. She said no recommendations were made in administration and real property, but the division issued three recommendations in personal property and fixtures: perform the minimum number of audits of professions/trades/businesses under section 469; consistently apply penalty assessments for business property accounts that failed to file under section 463; and support deviations from BOE-recommended price-index and percent-good factors (AH 5.81) with market evidence.

Cooper summarized that no significant assessment problems (as defined in rule 371) were found in the third-quarter reports; county assessors remain eligible for reimbursement of costs associated with administering supplemental assessments.