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BOE audit team flags assessor practice gaps in San Diego, Glenn and San Mateo audits
Summary
Assessment practice surveys found no major real‑property issues in San Diego but recommended improved business property audits; Glenn showed deficiencies in escape and new‑construction discovery; San Mateo reports called for reappraisals above specified exclusions and several procedural fixes.
Holly Cooper, chief of the assessment practices survey division, presented final audit reports issued for San Diego, Glenn and San Mateo counties and summarized recommendations to improve consistency and statutory compliance.
Cooper said the San Diego audit (a complete audit covering administrative real property and business property for rule year 2023–24) required no recommendations for administration or real property but identified two recommendations in the personal property and fixtures area: perform the minimum…
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