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BOE property tax teams report LTAs, training completions and favorable audit results

Board of Equalization · April 22, 2026
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Summary

State assessed properties and assessment practices teams reported 16 LTAs issued so far in 2026, expanded appraisal training offerings with 36 completed BOE classes, and audit letters for Santa Barbara, El Dorado, Sacramento and Tehama counties that found no 'significant assessment problems' under rule 371.

Leads from the Board of Equalization’s property tax programs reported multiple operational items including letters to assessors, training activity and recent audit findings.

Carolyn Steman, principal appraiser, said the BOE had issued 16 letters to assessors (LTAs) in calendar year 2026 and three since the last board meeting, covering topics such as sampling surveys and assessment appeals filing periods. Jack McCool summarized appraisal training:…

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