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BOE property tax teams report LTAs, training completions and favorable audit results
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: BOE scheduled 40 classes and two webinars for FY 2025–26; 36 BOE‑taught courses and both webinars have been completed so far, and seven county‑taught classes were delivered.
Holly Cooper, chief of the assessment practices survey division, presented four audit reports issued in Q1 2026 for Santa Barbara, El Dorado, Sacramento and Tehama counties. She reported statistical sampling results (Santa Barbara average assessment ratio ~99.85% with a sum of absolute differences of 1.74%; El Dorado 96.43% with a 3.57% sum of absolute differences; Sacramento 99.82% with 0.18% SAD). Tehama’s compliance audit produced a set of recommendations across administrative, real property and personal property areas; overall the BOE found no significant assessment problems under rule 371, making the assessed counties eligible for supplemental assessment reimbursement.
McCool added that SAPD staff are in valuation season, hiring and training new tax auditors, and preparing unitary appraisals and private railroad car valuations ahead of a July PRC adoption; PRC property statements were noted as due April 30.
Board members asked about cross‑county assessment appeals board appointments and positive feedback from counties about BOE guidance; legal counsel and staff said the LTAs clarified participation and that some counties had expressed gratitude for the guidance.
