BOE audit team flags assessor practice gaps in San Diego, Glenn and San Mateo audits
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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 number of audits of professions, trades and businesses under section 469, and consistently apply penalty assessments to business accounts that file late or fail to file under section 463.
In Glenn County a statistical sampling for rule year 2023–24 found deficiencies in the assessor's discovery of escape assessments, new construction and declines in value, and the county provided a response that included plans to remedy the findings.
San Mateo received a complete audit with recommendations in real property for reappraising property exceeding the $1,000,000 exclusion in section 63.1, stricter treatment of new construction exclusions for disabled‑access improvements (section 74.6), and improvements to mineral property classification and decline‑in‑value measurement. In personal property, the BOE recommended applying prescribed percent‑good factors for mobile agricultural equipment.
Cooper presented summary statistics for each audit; for example San Diego showed an average assessment ratio of 99.51%, Glenn and San Mateo had their own sampling summaries, and the audit letters set out the BOE’s sample findings and recommended corrections.
Why it matters: the assessments and administrative practices of county assessors affect uniformity and fairness in property taxation. The BOE’s recommendations are intended to improve compliance and reduce disparities across counties.
Next step: counties are expected to respond to recommendations and, where necessary, implement corrective actions; BOE staff will continue to monitor follow‑up and published LTA letters.