A Report on Budgets, Workloads, and Assessment Appeals ... · report are management/staff planning...

A REPORT ON BUDGETS, WORKLOADS, AND ASSESSMENT

APPEALS ACTIVITIES IN CALIFORNIA ASSESSORS' OFFICES

2015-16

JULY 2017

CALIFORNIA STATE BOARD OF EQUALIZATION SEN. GEORGE RUNNER (RET.), LANCASTER FIRST DISTRICT FIONA MA, CPA, SAN FRANCISCO SECOND DISTRICT JEROME E. HORTON, LOS ANGELES COUNTY THIRD DISTRICT DIANE L. HARKEY, ORANGE COUNTY FOURTH DISTRICT BETTY T. YEE, SACRAMENTO STATE CONTROLLER

______________

DAVID J. GAU, EXECUTIVE DIRECTOR

A Report on Budgets, Workloads, and Assessment Appeals Activities in California

Assessors' Offices 2015-16

TABLE OF CONTENTS

PAGE I. BUDGET AND PERSONNEL STATISTICS

Table A Assessors' Budgets for Selected Programs 1 Table B Budgeted Permanent Positions 3 Table C Budgeted Temporary Positions 5

II. LOCAL ROLL AND WORKLOAD STATISTICS Table D Local Roll Value and Statistics 6 Table E Distribution of Local Roll by Property Types 8 Table F Real Property Workload Data 18 Table G Business Property Workload Data 25

III. ASSESSMENT APPEALS STATISTICS Table H Appeals Boards and Hearing Officers 28 Table I Distribution of Assessment Appeals by Property Types 29 Table J Assessment Appeals Activity for the 2015-16 Fiscal Year 31

IV. APPENDIX 1 Itemization of Other Income 33 2 Itemization of Other Property Type (Secured) 35 3 Itemization of Other Property Type (Unsecured) 41 4 Itemization of Other Real Property Type 42 5 Itemization of Other Business Property Assessments 43 6 Other Comments 44

i

INTRODUCTION

The purpose of this report is to supply data that are useful for comparing the operations of an assessor's office with those of other county assessors.1 Possible uses for the data contained in this report are management/staff planning and budget development.

We would like to caution the reader to use care in comparing data contained in this report. Income, expenses, budgeted positions, and workload reported, all relate to the 2015-16 fiscal year. However, the 2016-17 assessment roll was prepared in the 2015-16 fiscal year using budget and staff for that fiscal year.

These data were compiled by the Board's Property Tax Department, County-Assessed Properties Division, from responses to questionnaires sent to all assessors. Please note that the figures and totals in this report may be incomplete in that they represent a comparison of furnished data only. Fifty-three of the fifty-eight counties reported data; Glenn, Lake, Mendocino, Sierra, and Trinity Counties did not provide data.

Please note that the number in parentheses below the column category represents the corresponding question number in the questionnaire, CAO 2016/023, dated September 28, 2016.

Any questions concerning this report should be directed to the County-Assessed Properties Division at 1-916-274-3350. Any questions concerning the data submitted by a particular county should be directed to that county.

1 Several counties have combined the assessor's office with other county offices, such as the recorder and the clerk. For those offices with combined functions, the data requested and used represent only those related to the function of the assessor as furnished by them.

ii

SECTION I

BUDGET AND

PERSONNEL STATISTICS

Alameda Alpine Amador Butte Calaveras

Base Salaries and Wages (1)

TABLE A

ASSESSOR'S BUDGETS FOR SELECTED PROGRAMS: EXPENSES AND INCOME OR OFFSETTING SERVICES (As of June 30, 2016)

Expenses

Cost of Services Other Benefits From Other County Depts. Costs (2) (3) (4)

2015-16 Gross Budget (5)

$10,958,799 $210,200 $735,227

$2,005,021 $725,950

$6,777,864 $3,992,343 $1,921,955 $94,615 $42,009 $293,380 $97,740 $193,085 $956,708 $296,582 $257,859 $271,619 $0 $55,707

$23,650,961 $346,824

$1,319,432 $3,516,170 $1,053,276

Colusa Contra Costa Del Norte El Dorado Fresno

$568,579 $7,492,706 $433,896

$2,365,051 $4,756,657

$336,446 $5,562,326 $99,168

$1,092,738 $3,818,183

$86,934 $1,164,816 $80,877 $11,872

$1,298,566

$131,130 $1,764,837 $239,509 $126,741

$1,897,885

$1,123,089 $15,984,685 $853,450

$3,596,402 $11,771,291

Glenn Humboldt Imperial Inyo

Kern

$1,358,214 $1,462,268 $464,743

$5,679,662

$691,627 $714,025 $226,055

$4,714,655

$183,890 $45,691 $5,721

$772,243

$142,914 $315,614 $160,956 $413,457

$2,376,645 $2,537,598 $857,475

$11,580,017 Kings

Lake Lassen Los Angeles Madera

$1,297,954

$623,489 $87,376,229 $1,443,878

$461,549

$164,333 $50,187,183 $622,182

$308,105

$50,320 $11,253,821

$298,083

$0 $25,029,408

$82,815

$2,365,691

$838,142 $173,846,641 $2,148,875

Marin Mariposa

Mendocino Merced Modoc

$4,372,000 $570,942

$1,693,725 $292,968

$2,770,000 $376,022

$1,648,889 $146,503

$294,000 $0

$277,393 $0

$178,000 $0

$158,475 $0

$7,614,000 $946,964

$3,778,482 $439,471

Mono Monterey Napa Nevada Orange

$3,297,315 $1,737,679 $1,304,512 $21,335,608

$1,660,291 $815,079 $841,638

$9,998,933

$414,978 $428,744 $375,966

$1,540,849

$294,381 $109,382 $126,039

$4,946,263

$5,666,965 $3,090,884 $2,648,155 $37,821,653

Placer Plumas

Riverside Sacramento San Benito

$6,317,825 $439,139

$15,677,984 $10,539,189 $934,705

$4,366,278 $251,647

$6,395,328 $5,595,779 $536,333

$1,586,389

$2,878,021 $1,038,298 $112,851

$530,799

$2,087,727 $2,097,932 $327,818

$12,801,291 $690,786

$27,039,060 $19,271,198 $1,911,707

San Bernardino San Diego San Francisco San Joaquin San Luis Obispo

$8,897,630 $18,429,112 $13,074,201 $4,665,469 $5,106,519

$4,394,882 $11,879,412 $5,367,214 $2,987,003 $2,853,850

$4,207,892

$2,188,708 $1,010,535 $511,801

$932,555 $8,474,997 $658,227 $874,333 $304,825

$18,432,959 $38,783,521 $21,288,350 $9,537,340 $8,776,995

San Mateo Santa Barbara Santa Clara Santa Cruz Shasta

$6,964,568 $4,474,468 $20,425,305 $1,802,558 $2,025,074

$3,712,759 $3,665,607 $12,741,101 $891,843

$1,036,250

$1,167,201 $0

$1,615,065 $404,882 $505,295

$1,112,780 $0

$2,501,660 $539,372 $244,186

$12,957,308 $8,140,075 $37,283,131 $3,638,655 $3,810,805

Sierra Siskiyou Solano

Sonoma Stanislaus

$853,111 $2,577,811 $4,719,328 $2,834,186

$400,641 $1,539,205 $2,723,737 $2,208,611

$40,907 $1,571,790 $1,334,367 $373,359

$183,166 $623,653 $605,323 $434,901

$1,477,825 $6,312,459 $9,382,755 $5,851,057

Sutter Tehama

Trinity Tulare

$1,181,437 $896,008

$3,708,384

$632,989 $583,371

$425,572

$162,704 $0

$164,271

$20,500 $0

$1,997,630 $1,479,379

$4,298,227 Tuolumne

Ventura Yolo Yuba

$665,949 $7,241,257 $1,465,558 $965,021

$287,447 $3,679,712 $872,525 $339,314

$0 $1,767,500 $170,290 $269,293

$0 $416,783 $100,158 $63,644

$953,396 $13,105,252 $2,608,531 $1,637,272

Totals $311,445,068 $175,710,421 $46,062,870 $62,021,843

THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA. 0 = Zero Blank = Question not answered; Information not available/ not applicable

$595,240,202

A Report on Budgets, Workloads, and Assessment Appeals Activities 2015-16

Page 1

Alameda Alpine Amador

Butte Calaveras

Services to Other County Depts.

(6)

TABLE A (Continued)

ASSESSOR'S BUDGETS FOR SELECTED PROGRAMS: EXPENSES AND INCOME OR OFFSETTING SERVICES

(As of June 30, 2016)

Income or Offsetting Services

Map Sales, Fees for Prop. Property & Characteristics, Supp. Taxes 2015-16 Copies, & Info. Admin. Fees Other* NET BUDGET

(7) (8) (9) (10)

2014-15 NET BUDGET

% Change From 2014-15 to 2015-16

$2,351

$0 $35,000

$0

$9,402 $9,437,977 $14,201,231 $3,000 $343,824 $1,806 $0 $5,129 $1,312,497 $5,000 $1,230,000 $0 $2,246,170 $12,600 $194,711 $2,192 $843,773

$13,810,870 $299,516

$1,310,794 $2,299,124 $836,949

3% 15% 0% -2% 1%


$6,798 $207,797

$0 $0 $0

$6,619 $380,956 $30,546 $24,795 $175,000

$175,258 $730,780 $146,206 $261,173

$2,680,000

$0 $0 $0

$349,628 $0

$934,414 $14,665,152 $676,698

$2,960,806 $8,916,291

$896,085 $14,096,859 $607,139

$2,729,921 $13,034,404

4% 4% 11% 8%

-32% Glenn Humboldt Imperial Inyo

Kern

$1,179 $20,448

$0 $391,639

$74,385 $36,018 $3,627 $14,220

$460,924 $65,674

$0 $2,794,609

$7,599 $74

$68,817 $52,245

$1,832,558 $2,415,384 $785,031

$8,327,304

$1,621,693 $2,354,531 $762,177

$9,082,092

13% 3% 3% -8%

Kings Lake Lassen Los Angeles Madera

$0

$36,146 $368

$100,050

$10,088 $169,467 $12,831

$673,000

$84,000 $61,344,280 $448,814

$0

$5,256,979 $300,000

$1,592,641

$744,054 $107,039,769 $1,386,862

$1,261,969 $984,769 $714,470

$108,151,860 $1,226,051

26%

4% -1% 13%

Marin Mariposa Mendocino Merced Modoc

$0 $0

$0 $0

$12,000 $18,975

$25,451 $8,454

$1,761,568 $7,679

$1,013,364 $1,500

$0 $0

$13,182 $0

$5,840,432 $920,310

$2,726,485 $429,517

$5,310,432 $849,003

$2,469,497 $440,477

10% 8%

10% -2%


$131,786 $0 $0

$26,044

$0 $42,879 $51,777 $17,000 $395,491

$1,078,090 $473,988

$0 $0

$0 $254,673 $60,720

$0 $0

$0 $4,159,537 $2,504,399 $2,631,155 $37,400,118

$304,283 $3,876,647 $2,916,354 $2,480,789 $35,901,380

7% -14% 6% 4%

Placer Plumas Riverside Sacramento San Benito

$0 $0

$48,529 $5,670 $90,218 $117,868 $6,500

$3,228,839 $77,788

$11,142,623 $7,571,035 $445,140

$80,607

$4,362,326 $0

$150,000

$9,443,316 $607,328

$11,443,893 $11,582,295 $1,310,067

$8,829,402 $588,297

$8,974,540 $11,519,928 $1,098,645

7% 3% 28% 1% 19%

San Bernardino San Diego

San Francisco San Joaquin San Luis Obispo

$11,369

$1,350,000 $261,746 $1,963

$28,565 $165,468

$10,391 $35,326

$0 $15,129,754

$2,238,159 $0

$535,993

$0 $92,133

$17,857,032 $23,488,299 $19,938,350 $7,027,044 $8,647,573

$17,601,833 $24,374,079 $19,286,644 $7,231,908 $8,689,440

1% -4% 3% -3% 0%


$2,133 $0 $0 $0

$166,193

$33,401 $27,831 $10,561 $30,000 $17,117

$6,138,322 $2,520,605 $21,790,484 $1,391,437 $1,034,819

$53,605 $2,548,436 $152,595 $344,168 $6,646

$6,729,847 $3,043,203 $15,329,491 $1,873,050 $2,586,030

$5,416,166 $7,367,263 $14,984,670 $1,804,109 $3,105,376

24% -59% 2% 4%

-17% Sierra Siskiyou Solano

Sonoma Stanislaus

$0 $2,176

$0

$9,540 $94,806 $33,463 $32,080

$191,386 $2,603,826 $538,788 $898,848

$0 $103,845 $539,521 $35,896

$1,276,899 $3,507,806 $8,270,983 $4,884,233

$373,036 $1,271,736 $2,998,332 $8,235,046 $4,519,939

0% 17% 0% 8%

Sutter Tehama

Trinity Tulare

$0 $0

$0

$9,000 $10,397

$85,108

$65,052 $232,254 $0

$1,923,578 $1,236,728

$4,213,119

$2,045,597

$276,889

-6%

Tuolumne Ventura Yolo Yuba

$0 $0

$700 $0

$53,847 $31,695 $29,000 $15,632

$0 $4,356,895 $1,135,000 $297,709

$0 $21,516

$0 $0

$899,549 $8,695,146 $1,443,831 $1,323,931

$837,088 $9,159,011 $1,850,442 $1,047,058

7% -5% -22% 26%

Totals $2,655,836 $2,674,450 $168,092,358 $15,398,525 $406,419,033

* See Appendix 1 for itemization of other income. THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.

0 = Zero Blank = Question not answered; Information not available/ not applicable

$404,116,609


Page 2


Butte Calaveras

Assessor & Other Managers

(1)

TABLE B

BUDGETED PERMANENT POSITIONS (As of June 30, 2016)

Certified Appraisers Cadastral Real Property Business Property Draftspersons Computer Appraisers Auditor Appraisers (Mapping) Programmers, etc.

(2) (3) (4) (5)

Other Technical/

Professionals (6)

Support Staff (7)

9 1 2 2 3

57 22 6 5 1 0.4 0.1 3 1 1 0 18 3 2 1 4 0.5 1 0.5

16 0.4 0

4

60.4 0.5 4 16


1 8 2 2 5

3 48 4 13 35

1 10 0 2 9

1 7 0 2 5

0 2 1 1 4

0 9 1 0 1

4 38 1 15.8 41


Kern

3 2 1 6

11 14 2 36

3 3 1 12

1 2 1 5

0 1 0 4

6

1 1

8 10 1.5 42

Kings Lake

Lassen Los Angeles Madera

5

3 83 3

7.75

2 341 10

2

1 230 2

1

1 37 1

0

2 95 0

0

38 0

8

0.5 619 9

Marin Mariposa


10 3

4 2

20 3

10 1.5

5 0

5 0.5

3 1

1 0

3 0

0 0

0 0

3 0

17 4

6 2

Mono Monterey

Napa Nevada Orange

2 7 3 4 7

3 22 8 7 102

0 5 3 1 55

0 2 2 1 14

0 1 0 0 19

1 1 1 2 6

1 17 6 7.75 112


7 1 7 8 3

32 4 91 72 5

5 1 18 13 2

4 1 14 5 2

3 0 3 10 0

19 0 62 0 0.75

7 1 2 42.6 1.75



8 17.6 9 6 7

64 89 64.05 26 27

13 39 12.78 9 6

5 18 2 5 5

6 4.8 5 0 6

31 60 17 11 31

41 61 38.51 23 3

San Mateo Santa Barbara Santa Clara Santa Cruz

Shasta

4 9 11 4 8

43 23 93 8 12

13 6 45 1 3

3 4 7 3 2

3 8 20 1 0

0 24 0 0

17 20 73 8 11


Sonoma Stanislaus

3 3 7 3

7 18 23 25

0 5 7 7

1 2 4 2

0 0 3.75 3

0 0

0

5 10 30 15

Sutter Tehama

Trinity Tulare

2 2

11

6 6

19

2 1

6

1 0

5

0 0

2

9 0

1

1 8

20 Tuolumne

Ventura Yolo Yuba

2 9 2 1

5 49 10 4

1 12 3 1

1 2 0 1

0 6 0 0

0 0 0 7

4 31 9 0

Totals 337.60 1,611.30 609.18 197.10 224.05


364.15 1,534.31


Page 3


Butte Calaveras

2015-16 Total Staff (8)

TABLE B (Continued)

BUDGETED PERMANENT POSITIONS (As of June 30, 2016)

% Change

2014-15 From Total 2014-15 Staff to 2015-16

2013-14 Total Staff

% Change From 2013-14 to 2014-15

175.4 3.4 11 42 13

175.4 0% 3.4 0% 11 0% 42 0%

12.5 4%

175.4 3 11 41 13

0% 13% 0% 2% -4%


10 122 9

35.8 100

12 122 9 36 89

-17% 0% 0% -1% 12%

11 122 16

35.8 86

9% 0%

-44% 1% 3%


Kern

32 32 7.5 106

32 31 7.5 106

0% 3% 0% 0%

8 32 31 7

107

0% 0% 7% -1%


23.75

9.5 1,443 25

23.75 15.6 9.5

1,432 25

0%

0% 1% 0%

23.75 15.6 9.5

1,432 25

0% 0% 0% 0% 0%

Marin Mariposa


58 11

29 6

56 11

27 6

4% 0%

7% 0%

56 11

27 6

0% 0%

0% 0%


7 55 23

22.75 315

7 54 23 23 315

0% 2% 0% -1% 0%

9 50 23

22.5 315

-22% 8% 0% 2% 0%


77 8

197 150.6 14.5

76 8

189 151.4 13

1% 0% 4% -1% 12%

76 8

183 152.7 10

0% 0% 3% -1% 30%



168 289.4 148.34

80 85

170 289

137.64 81 83

-1% 0% 8% -1% 2%

169 287

124.69 83 80

1% 1% 10% -2% 4%


83 70 273 25 36

78 70 273 25 42

6% 0% 0% 0%

-14%

78 70 264

42

0% 0% 3%

0% Sierra Siskiyou

Solano Sonoma

Stanislaus

16 38

74.75 55

4.1 16 39

74.75 54

0% -3% 0% 2%

16 36

73.73 54

0% 8% 1% 0%

Sutter Tehama

Trinity Tulare

21 17

64

21

3

0% 22 18 2

-5%

50%


13 109 24 14

11 134 27 15

18% -19% -11% -7%

11 122 28 15

0% 10% -4% 0%

Totals 4,877.69 4,801.54 2% 4,749.67


1%


Page 4


Butte Calaveras

Assessor & Other Managers

(1)

TABLE C

BUDGETED TEMPORARY POSITIONS (As of June 30, 2016)

Certified Appraisers

Business Property Cadastral Computer

Real Property Auditor- Draftspersons Programmers, Appraisers Appraisers (Mapping) etc.

(2) (3) (4) (5)

Other Technical/

Professionals (6)

Support Staff (7)

Total (8)

0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0


0 0 0 0 0

0 1 0 0 1

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 2 0 0 0

0 3 0 0 1


Kern

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

2 4 0 0

2 4 0 0


0

0 0 0

0

0 0 0

0

0 0 0

0

0 0 0

0

0 0 0

0

0 0 0

0

0 0 0.33

0

0 0 0.33

Marin Mariposa


0 0

0 0

2 0

0.5 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0.4 0

0 0

0.33 0

2 0

1.23 0


0 0 0 0 0

0 1 0 0.4 1.5

0 0 0 0 0.17

0 0 0 0 0.64

0 0 0 0 0

0 0 0 0 0

0 0 0 0.7 8.25

0 1 0 1.1 10.56


0 0 0 0 0

0 0 0 0.24 2

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

2 1 0 1 0

2 1 0 1.24 2



0 0 0 0 0

0 0 2.31 0 0

0 0 1.33 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0.28 0 0

1 0 0 0 0

1 0 3.92 0 0


0 0 0 0 0

0.42 0 0 0 0

0.44 0 0 0 0

0.39 0 0 0 0

0 0 0 0 0

0 0 0 0 0

3.73 0 6.5 0 0

4.98 0 6.5 0 0

Sierra Siskiyou

Solano Sonoma

Stanislaus

0 0 0 0

0 0 5 0

0 0 1 0

0 0 0 0

0 0 0 0

0 0 0 0

0.5 0 0 1

0.5 0 6 1

Sutter Tehama

Trinity Tulare

0 0

0

0 0

1

0 0

1

0 0

1

0 0

0

0.4 0

0

0 0

3

0.4 0

6 Tuolumne

Ventura Yolo Yuba

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

Totals 0.00 18.37 3.94 2.03 0 1.08


37.34 62.76


Page 5

SECTION II

LOCAL ROLL AND

WORKLOAD STATISTICS


Butte Calaveras

TABLE D

LOCAL ROLL VALUE AND STATISTICS (SECTION 601 ROLL for 2016-2017)*

Unsecured Secured Roll Roll Value TOTAL NET

State-Assessed Locally Assessed (Local Only) in 000's * in 000's * in 000's *

ROLL VALUE in 000's

$3,847,670 $240,518,829 $13,531,472 $20,375 $669,386 $33,088 $232,710 $4,617,734 $73,160 $857,883 $19,265,890 $1,054,637 $156,451 $6,155,831 $100,744

$257,897,972 $722,849

$4,923,604 $21,178,411 $6,413,026


$887,256 $4,267,854 $40,287 $380,311

$3,938,749

$2,709,072 $176,556,527 $1,727,484 $29,109,086 $67,118,401

$276,880 $5,145,073 $34,264 $568,082

$3,376,707

$3,873,207 $185,969,455 $1,802,036 $30,057,479 $74,433,857

Glenn Humboldt Imperial Inyo Kern

$145,441 $475,520 $706,960 $181,740

$3,787,364

$2,783,412 $11,873,470 $10,823,551 $3,627,640 $74,584,122

$139,171 $491,309

$1,277,039 $430,092

$7,795,178

$3,068,024 $12,840,299 $12,807,550 $4,239,472 $86,166,663


$577,636 $176,462 $164,574

$18,699,212 $667,074

$9,528,086 $6,436,222 $1,963,508

$1,293,794,223 $12,493,637

$450,087 $155,235 $112,497

$49,462,573 $581,878

$10,555,809 $6,767,919 $2,240,579

$1,361,956,007 $13,742,590


$572,130 $70,854 $304,145 $591,109 $155,724

$69,371,579 $2,116,657 $10,589,016 $19,885,663 $923,261

$1,421,633 $34,180 $348,656

$1,598,326 $37,610

$71,365,342 $2,221,691 $11,241,817 $22,075,098 $1,116,594


$123,043 $1,173,094 $328,961 $324,526

$6,080,602

$5,244,471 $56,845,850 $33,709,044 $17,189,182 $505,765,496

$394,429 $2,267,302 $1,306,865 $318,893

$19,853,866

$5,761,943 $60,286,247 $35,344,870 $17,832,601 $531,699,964


$1,338,600 $527,860

$6,611,225 $1,568,747 $147,464

$65,738,989 $3,347,739

$241,057,066 $136,718,916 $6,860,245

$1,605,384 $104,009

$8,063,350 $5,442,915 $412,473

$68,682,973 $3,979,608

$255,731,641 $143,730,579 $7,420,182



$7,666,377 $11,336,809 $3,103,243 $2,130,129 $2,908,465

$184,211,498 $451,659,980 $195,319,718 $62,248,506 $46,775,910

$10,469,520 $16,092,427 $13,750,365 $3,911,376 $1,294,478

$202,347,395 $479,089,215 $212,173,326 $68,290,011 $50,978,852


$1,811,971 $1,064,198 $4,209,504 $379,569 $916,702

$182,147,669 $71,524,021 $393,908,180 $39,916,483 $15,538,701

$9,994,070 $3,400,461 $25,361,872 $876,697 $817,953

$193,953,710 $75,988,680 $423,479,555 $41,172,749 $17,273,356


Sonoma Stanislaus

$52,998 $305,254

$1,033,870 $938,292 $551,072

$508,604 $4,196,327 $46,393,494 $79,041,511 $41,936,710

$20,713 $244,697

$2,835,382 $2,647,678 $2,339,705

$582,315 $4,746,278 $50,262,746 $82,627,482 $44,827,488

Sutter Tehama

Trinity Tulare

$379,042 $250,498 $35,853

$1,310,921

$8,213,690 $4,812,588 $1,444,714 $30,102,525

$600,756 $211,491 $40,644

$1,880,883

$9,193,487 $5,274,577 $1,521,211 $33,294,328


$183,633 $1,811,961 $599,323 $251,736

$6,545,073 $118,868,711 $23,341,279 $4,936,040

$190,357 $4,212,018 $1,317,201 $214,441

$6,919,063 $124,892,690 $25,257,804 $5,402,217

Totals $103,361,033 $5,165,311,217 $231,024,242

* As provided to county auditor and may contain roll corrections beyond June 30, 2016 THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA. * Data from Table 10 of the State Board of Equalization's 2015-16 Annual Report

$5,499,696,493


Page 6


Butte Calaveras

TABLE D (Continued)

LOCAL ROLL VALUE AND STATISTICS (SECTION 601 ROLL for 2016-2017)

Secured Unsecured Roll Units Roll Units

Total Roll Units

440,809 44,410 42 0

22,987 2,900 98,463 11,161 44,806 3,716

485,219 42

25,887 109,624 48,522


13,997 365,499 18,332 134,553 279,106

1,710 41,872 1,850 8,396 39,653

15,707 407,371 20,182 142,949 318,759


Kern

75,555 78,545 16,556 813,336

7,393 4,694 3,846 15,431

82,948 83,239 20,402 828,767


47,815

23,616 2,365,869 57,887

3,539

1,193 273,993 4,389

51,354

24,809 2,639,862 62,276

Marin Mariposa


96,186 905

85,793 27,690

13,939 1,008

7,870 681

110,125 1,913

93,663 28,371


16,977 129,514 51,396 60,063 939,992

1,787 20,454 7,187 5,550

121,696

18,764 149,968 58,583 65,613

1,061,688 Placer Plumas Riverside Sacramento San Benito

166,448 25,844 926,895 467,939 20,182

13,249 3,519 29,033 27,178 1,886

179,697 29,363 955,928 495,117 22,068



761,241 989,089 208,496 219,255 142,226

40,199 79,910 40,340 16,649 8,107

801,440 1,068,999 248,836 235,904 150,333


220,875 129,825 487,012 99,306 97,233

16,638 19,999 58,599 10,898 11,752

237,513 149,824 545,611 110,204 108,985

Sierra Siskiyou

Solano Sonoma Stanislaus

54,033 145,400 182,901 165,927

3,131 9,066 32,466 12,916

57,164 154,466 215,367 178,843

Sutter Tehama

Trinity Tulare

34,651 39,290

153,606

1,460 3,986

22,124

36,111 43,276

175,730 Tuolumne Ventura Yolo Yuba

38,252 254,402 60,215 31,298

4,092 22,774 5,780 1,977

42,344 277,176 65,995 33,275

Totals 12,428,130 1,148,046


13,576,176


Page 7

TABLE E DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

(SECURED ROLL for 2016-2017)

Residential

Vacant Land (Zoned Residential) Single Family Residences Condominiums

Number of Assessed Number of Assessed Number of Assessed Parcels Value Parcels Value Parcels Value (1a) (1b) (2a) (2b) (3a) (3b)

Alameda 9,091 $3,198,866,296 325,226 $145,832,113,540 41,819 $11,651,016,321 Alpine Amador 4,231 $192,863,306 14,544 $3,064,046,592 0 $0

Butte 12,232 $623,505,964 53,528 $11,256,023,301 1,235 $148,955,607 Calaveras 9,784 $295,284,498 21,886 $4,520,987,171 248 $36,655,126

Colusa 1,790 $23,480,787 5,118 $655,449,943 19 $2,717,163 Contra Costa 15,409 $1,584,081,440 292,153 $128,276,265,125 32,822 $8,695,330,460 Del Norte 3,479 $109,418,118 6,004 $945,919,486 0 $0 El Dorado 12,154 $793,623,123 69,259 $23,609,272,464 0 $0 Fresno 10,743 $441,471,420 200,866 $37,412,574,069 12,256 $1,218,233,094

Glenn Humboldt 8,652 $380,198,887 35,662 $7,504,775,178 134 $23,121,981 Imperial 24,199 $183,737,768 32,999 $4,801,797,634 873 $81,725,320 Inyo 3,070 $50,523,247 3,958 $895,693,038 99 $13,389,281

Kern 110,032 $3,574,406,877 197,511 $32,682,592,373 0 $0 Kings 2,064 $63,759,964 29,341 $4,340,323,516 479 $36,106,762

Lake Lassen 2,008 $37,362,797 8,944 $1,124,833,305 0 $0 Los Angeles 83,937 $11,968,172,825 1,427,516 $627,728,059,301 359,156 $141,986,658,685 Madera 5,953 $340,688,223 36,782 $6,188,774,767 431 $43,135,345 Marin 4,741 $555,075,665 62,071 $49,508,100,142 13,605 $5,614,146,031 Mariposa

Mendocino Merced 6,474 $240,657,528 55,040 $8,795,492,953 660 $71,877,698 Modoc 894 $6,668,813 1,705 $118,843,185 0 $0 Mono 1,946 $340,179,742 4,904 $2,079,394,167 6,253 $1,800,728,539 Monterey 5,702 $981,522,639 80,665 $36,323,045,022 7,098 $2,338,173,590 Napa 698 $170,605,625 34,105 $18,266,098,584 3,124 $1,032,905,244 Nevada 9,624 $793,781,557 40,937 $13,365,410,340 1,520 $406,076,125 Orange 10,885 $4,556,473,530 550,920 $283,541,136,852 189,265 $69,359,022,975 Placer 14,222 $1,998,753,303 121,949 $48,359,722,642 9,099 $2,648,560,355 Plumas 11,319 7,810 381 Riverside 68,119 $3,555,688,424 523,236 $152,395,619,799 66,467 $15,220,645,644 Sacramento 17,577 $1,697,572,726 371,022 $90,169,646,279 13,487 $1,810,046,121 San Benito 678 $90,325,552 12,796 $4,449,732,007 San Bernardino 154,036 $4,328,621,225 476,320 $107,735,657,137 25,697 $4,751,572,409

San Diego 28,808 $4,207,631,728 568,397 $243,592,289,348 183,468 $59,092,646,382 San Francisco 2,526 $380,180,208 97,737 $60,637,164,128 49,902 $37,381,082,434

San Joaquin 8,286 $1,020,274,093 167,766 $38,510,899,601 4,601 $472,570,911 San Luis Obispo 15,172 77,007 $36,002,200,000 6,296

San Mateo 6,440 $1,115,690,306 158,579 $115,843,331,733 25,199 $11,281,163,134 Santa Barbara 3,911 $1,103,640,545 79,746 $43,621,235,122 13,908 $5,034,673,149 Santa Clara 6,061 $4,791,861,918 334,745 $215,071,020,851 85,104 $38,724,903,033 Santa Cruz 6,333 $173,841,256 64,541 $29,028,086,526 5,494 $1,898,431,464 Shasta 9,278 $298,319,734 54,408 $10,514,981,118 432 $64,207,747 Sierra Siskiyou 15,479 $231,484,521 13,596 $2,059,077,904 0 $0

Solano 4,218 $488,565,778 110,036 $30,629,404,511 7,143 $1,192,671,617 Sonoma 13,420 $1,154,852,467 129,761 $51,237,599,940 6,467 $1,366,261,222 Stanislaus 3,383 $198,043,001 120,385 $23,182,611,205 3,146 $359,556,777 Sutter 1,176 $45,873,557 24,781 $4,688,831,562 472 $34,190,969 Tehama 4,606 $125,825,777 18,415 $2,084,930,297 77 $7,187,490

Trinity Tulare 5,686 $309,249,987 102,062 $15,029,381,725

Tuolumne 4,924 $101,348,364 23,573 $4,731,827,072 306 $44,104,411 Ventura 7,285 $990,977,672 177,647 $75,712,761,808 31,905 $9,744,276,150 Yolo 1,226 $82,811,942 39,849 $10,900,937,711 1,975 $364,004,038 Yuba 2,662 $76,398,719 16,970 $2,825,971,407 256 $20,261,011

Totals 776,623 $60,074,243,442 7,484,778 $2,871,851,943,481 1,212,378 $436,072,991,815



Page 8

TABLE E (Continued) DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

(SECURED ROLL for 2016-2017)

Residential

Manufactured Homes Time Shares Multi-family (2 to 4 Units)


Alameda 2,113 $103,667,375 0 $0 26,031 $9,500,422,434 Alpine 7 Amador 1,030 $52,557,452 0 $0 0 $0

Butte 15,498 $907,363,046 0 $0 4,375 $897,450,904 Calaveras 1,936 $157,035,592 1,589 $10,440,940 251 $36,565,616

Colusa 109 $7,925,374 0 $0 141 $25,161,292 Contra Costa 2,022 $51,805,449 0 $0 5,767 $1,831,155,998 Del Norte 2,666 $177,732,603 0 $0 219 $59,149,628 El Dorado 3,909 $494,911,220 38,970 $205,245,342 1,342 $290,823,524 Fresno 6,065 $176,899,189 0 $0 4,225 $652,386,896

Glenn Humboldt 4,354 $195,852,745 0 $0 3,492 $789,598,198 Imperial 3,111 $104,354,702 0 $0 784 $115,098,478 Inyo 2,013 $40,565,139 0 $0 451 $90,556,586

Kern 10,965 $853,963,080 0 $0 11,435 $1,825,241,261 Kings 1,153 $21,487,900 0 $0 729 $293,818,769

Lake Lassen 401 $7,666,931 0 $0 632 $111,320,765 Los Angeles 24,918 $709,020,261 0 $0 177,471 $69,609,251,625 Madera 1,244 $112,991,809 307 $57,596,979

Marin 301 $11,654,580 0 $0 3,844 $2,512,490,906 Mariposa

Mendocino Merced 2,658 $86,880,651 0 $0 2,703 $401,168,505 Modoc 160 $4,574,336 0 $0 28 $2,231,188 Mono 238 $4,318,583 1,761 $44,093,581 130 $43,956,906 Monterey 2,868 $394,250,547 6,888 $89,688,267 3,279 $1,021,697,581 Napa 1,721 $141,336,550 99 $22,821,202 1,749 $688,526,437 Nevada 1,272 $250,520,385 1,111 $24,918,528 2,146 $794,227,987 Orange 21,967 $498,895,975 62,675 $346,459,552 16,539 $9,510,041,831 Placer 2,068 $122,708,417 4,652 $67,334,676 2,949 $1,433,359,743 Plumas 786 1,377 125 Riverside 65,582 $5,044,737,395 121,115 $569,144,148 8,958 $2,324,971,412 Sacramento 7,620 $362,980,787 0 $0 15,738 $3,606,173,131 San Benito 386 $9,330,130 882 $325,024,323 San Bernardino 16,446 $454,314,645 11,969 $51,359,623 16,952 $3,446,743,264

San Diego 24,558 $2,482,875,025 72,437 $631,482,788 33,017 $12,580,073,629 San Francisco 7,321 $311,255,931 26,527 $20,363,324,682

San Joaquin 3,753 $57,129,718 0 $0 7,648 $1,273,352,017 San Luis Obispo 8,970 10,125 2,953 $2,152,200,000

San Mateo 1,119 $29,993,675 0 $0 8,433 $4,861,735,856 Santa Barbara 7,775 $232,556,789 0 $0 5,492 $2,352,663,929 Santa Clara 11,028 $698,416,840 0 $0 15,110 $7,874,804,681 Santa Cruz 2,761 $230,310,414 0 $0 3,670 $1,611,700,373 Shasta 6,785 $270,804,168 0 $0 1,812 $339,086,669 Sierra Siskiyou 2,230 $111,142,040 0 $0 758 $108,471,343

Solano 1,282 $43,257,130 0 $0 4,994 $3,180,047,588 Sonoma 5,060 $546,135,232 0 $0 6,767 $2,748,073,031

Stanislaus 4,561 $90,931,365 0 $0 3,131 $558,188,656 Sutter 854 $22,534,790 0 $0 1,017 $229,771,809 Tehama 5,154 $245,349,577 0 $0 1,561 $216,549,778

Trinity Tulare 6,158 $277,687,890 5,306 $821,544,307

Tuolumne 1,446 $29,878,025 0 $0 1,006 $220,475,840 Ventura 11,495 $440,133,098 1,647 $1,794,319 5,161 $1,733,443,113 Yolo 1,330 $41,450,668 0 $0 4,302 $982,575,280 Yuba 2,723 $223,425,145 0 $0 1,030 $153,063,319

Totals 316,629 $17,636,314,437 343,736 $2,376,038,897 453,369 $176,657,358,067



Page 9


TABLE E (Continued)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL for 2016-2017)

Residential Commercial/Industrial

Multi-family (5 or more Units) Improved Vacant Land (Zoned Commercial)

Number of Assessed Parcels Value (7a) (7b)

Number of Parcels (8a)

Assessed Value (8b)


Assessed Value (9b)

7,456 $16,632,647,064 23,344

0 $0 784 578 $933,760,106 4,555 173 $19,030,062 1,083

$56,902,324,103 2,176

$504,103,890 235 $3,651,628,317 989 $367,295,670 590

$2,770,559,825

$43,081,511 $168,193,012 $43,317,832


189 1,838 42 561

1,778

$25,806,821 $7,167,108,011 $20,944,184 $560,684,050

$3,229,388,680

615 10,974 688

2,378 14,783

$492,943,985 $32,388,226,088 $289,360,826

$2,660,564,566 $13,196,395,990

196 1,741 173 796

2,686

$18,390,296 $730,728,759 $8,109,425

$182,689,221 $418,417,723


Kern

565

52 1,801

$362,917,981 $492,863,391 $32,333,359

$1,900,512,201

2,711 2,805

14,407

$1,791,641,403 $2,141,741,645

$17,362,239,336

746 2,440

7,103

$90,458,705 $127,447,760

$739,004,735 Kings Lake


96

48 69,093 122

$64,759,488

$27,241,911 $113,471,057,579

$140,896,418

1,657

657 124,666 1,935

$1,807,993,980

$239,669,839 $278,125,349,019 $2,051,323,785

641

275 22,974 844

$84,243,224

$11,458,568 $10,339,432,671 $267,792,372

Marin Mariposa


853

581 7

$2,461,679,909

$518,488,968 $2,265,912

3,458

3,147 415

$7,519,772,624

$2,924,614,881 $75,703,065

478

1,171 271

$130,653,527

$157,225,882 $3,711,025

Mono Monterey

Napa Nevada Orange

124 1,370 361 114

10,165

$95,256,349 $2,467,252,154 $841,938,211 $202,148,766

$33,465,382,049

622 5,062 2,235 1,780 43,220

$445,687,083 $8,520,004,723 $5,956,576,751 $1,505,266,699

$113,275,255,854

375 1,015 496 380

1,942

$84,506,784 $294,595,627 $360,584,843 $83,895,828

$1,360,939,039 Placer Plumas Riverside Sacramento San Benito

1,547 11

5,286 3,553 92

$1,945,203,458

$8,834,618,440 $8,931,647,468 $90,042,575

6,209 1,225 35,289 16,415 716

$10,030,234,388

$56,303,195,955 $29,516,595,677 $790,970,025

1,306 578

13,992 3,209 126

$576,888,296

$4,399,252,960 $959,173,110 $38,762,656



5,338 10,737 9,615 1,164 790

$8,489,836,440 $30,795,437,349 $22,482,252,981 $1,647,571,782

26,117 29,019 12,405 10,624 6,766

$45,649,699,441 $82,353,966,983 $57,062,300,005 $14,403,438,055 $7,056,000,000

18,541 5,152 2,463 2,333 1,719

$3,737,769,498 $3,664,735,925 $1,332,743,831 $827,563,307


Shasta

3,719 1,797 5,867 723 542

$10,166,694,886 $2,760,844,764 $31,572,981,522 $1,115,719,414 $448,474,466

10,603 6,386 19,669 4,766 3,997

$36,067,912,586 $11,007,111,585 $98,026,673,713 $5,096,589,309 $3,525,103,820

3,261 956 761 453

1,672

$1,130,050,601 $457,410,789

$1,587,234,632 $140,009,848 $180,214,441


Sonoma Stanislaus

0 0

1,005 2,394

$0 $3,218,277,546 $1,380,143,303

2,250 4,225 7,973 7,710

$775,349,271 $9,758,693,659 $12,641,972,189 $11,417,756,534

882 1,328 1,470 1,474

$43,854,262 $538,211,701 $645,344,973 $358,176,653

Sutter Tehama

Trinity Tulare

420 85

792

$276,124,367 $58,972,117

$445,039,690

1,754 0

8,648

$1,391,724,083 $659,134,827

$6,684,714,362

302 414

$65,595,636 $34,797,175


64 1,370 510

$43,765,644 $5,082,640,550 $1,227,333,243

1,093 9,791 2,941 1,050

$754,131,614 $21,185,279,213 $5,044,018,167 $696,144,197

249 1,116 785 348

$28,092,310 $582,052,034 $336,229,612 $43,964,968

Totals 155,388 $326,149,985,629 505,622 $1,082,094,393,780


115,623 $40,227,567,412


Page 10


Butte Calaveras

TABLE E (Continued)


Rural/Agricultural

Agricultural Agricultural Improvements Restricted (CLCA, TPZ)


Assessed Value (10b)





111

347 3,875 68

$71,386,075 0

$138,680,052 0 $1,540,700,363 0 $19,322,129 794

$0 1,021 35

$0 827 $0 0

$206,583,373 1,805

$333,014,120

$129,375,777 $0

$114,686,535 Colusa

Contra Costa Del Norte El Dorado Fresno

1,122 1,642

0 1,591 7,984

$580,877,521 $936,951,440

$0 $324,887,190

$2,862,084,750

811 0 0

432 21

$123,825,580 $0 $0

$59,202,474 $34,244,373

1,728 379 586

1,333 14,829

$326,936,669 $100,141,906 $29,634,410 $100,690,981

$5,611,972,735 Glenn Humboldt Imperial Inyo

Kern

1 4,020

0 8,122

$597,404 $1,482,822,084

$0 $2,277,008,203

1,563 208 0

207

$213,647,655 $124,104,102

$0 $219,437,869

7,769 1,064

0 11,374

$576,285,559 $487,660,172

$0 $4,854,619,310

Kings Lake


3,336

0 2,537

$111,226,665

$0 $1,327,739,450

1,122

364 164

$424,086,696

$214,221,221 $126,898,799

5,568

2,827 0

3,375

$2,069,126,151

$139,261,619 $0

$1,665,957,424 Marin

Mariposa Mendocino Merced Modoc

2 0

7,722 108

$1,049,161

$3,132,905,260 $26,880,789

82 0

228 251

$226,193,606

$411,713,596 $45,763,120

505 905

3,609 1,246

$173,661,560 $51,394,744

$1,814,702,559 $86,329,157

Mono Monterey

Napa Nevada Orange

0 1,797 713 37

3,438

$0 $2,021,702,816 $1,404,164,467 $18,092,996

$1,150,780,419

191 0

241 0 0

$112,927,755 $0

$2,277,437,241 $0 $0

52 4,017 846 396 6

$13,675,625 $1,772,261,142 $2,783,218,577 $22,484,593 $2,334,079


283 0

1,654 871

1,132

$165,466,599

$877,842,251 $475,692,033 $644,334,702

0 291

3,085 219

$0

$1,448,436,571 $149,777,603

1,440 1,558 1,850 1,551 2,163

$86,537,281

$390,214,660 $596,676,099 $316,918,811



566 1,810

0 4,846 546

$136,091,780 $570,435,389

$0 $2,089,154,669 $1,233,000,000

330 237 0

143 135

$246,995,584 $141,794,589

$0 $110,786,137

425 2,563

0 6,652

$186,105,492 $715,248,385

$0 $3,026,143,328


Shasta

122 2,505 1,594 532 479

$46,322,848 $1,494,218,933 $893,671,022 $290,228,736 $112,151,036

178 48 0 34

$125,755,283 $84,871,239

$0 $31,744,831

774 2,265 2,632 1,072 2,671

$334,653,378 $2,114,263,247 $731,709,028 $349,557,889 $142,180,281


Sonoma Stanislaus

458 1,875 4,666 3,021

$60,856,885 $854,411,220

$3,912,896,802 $1,315,923,719

1,503 0

213 0

$308,056,014 $0

$180,273,467 $0

4,260 0

2,868 8,130

$257,686,330 $0

$2,377,259,441 $3,392,554,916

Sutter Tehama

Trinity Tulare

3,149 1,245

$1,236,182,136 $284,609,814

81 1,161

$37,937,719 $189,040,983 5,010 $490,288,890


0 3,498 3,437 784

$0 $2,454,085,675 $1,826,540,635 $490,069,292

242

1,967 10

$36,893,202

$589,841,581 $10,854,733

1,198 1,665 45 233

$115,573,239 $1,491,869,470 $12,397,871 $6,026,520

Totals 87,646 $40,894,045,410 16,556 $8,513,346,996 117,127


$40,393,289,960


Page 11


TABLE E (Continued)


Rural/Agricultural Miscellaneous

Vacant Other Rural Taxable Possessory Interests







0

575 1,070 1,679

$0 2,357

$135,426,827 0 $161,322,648 222 $144,977,069 19

$1,352,110,560 5

$0 0 $73,623,833

$0 0

$581,716

$0

$0 Colusa


527 510 0 0

2,606

$44,449,964 $345,741,947

$0 $0

$285,383,886

1,296 0

177 0 0

$327,716,198 $0

$42,664,171 $0 $0

0 0 0

1,357 0

$0 $0 $0

$106,040,512 $0


Kern

3,051 5,969

0 13,214

$117,793,875 $75,965,635

$0 $418,077,675

0 0

$0 $0 $0

0 0

949 0

$0 $0

$81,744,900 $0

Kings Lake


1,469

6,661 49,018 243

$23,351,805

$152,428,226 $2,152,637,381 $201,991,698

52

1,114 0

2,247

$8,345,128

$73,876,936 $0

$550,873,759

0

0 9,592 237

$0

$0 $21,903,158,663

$44,343,418 Marin


0 0

1,669 1,567

$0

$276,984,774 $54,368,131

125 0

0 21,038

$43,061,958

$0 $477,042,363

0 0

2 0

$0

$1,152,000 $0

Mono Monterey

Napa Nevada Orange

380 2,463 3,061

0 0

$41,598,253 $451,441,636 $647,965,195

$0 $0

0 142 0

746 0

$0 $243,678,127

$0 $122,236,325

$0

1 50

0 6,634

$155,366 $11,811,923

$0 $2,238,708,105


551 383

12,261 155

1,202

$194,436,493

$2,932,117,340 $32,746,249 $214,338,770

2 0

113

$1,002,948

$103,950,171

0 0

1

$0

$3,900,000



3,228 9,511

0 671

9,624

$441,799,046 $1,752,293,472

$0 $88,416,457

569 0 8

394

$277,120,003 $0

$1,600,386

5,082 4,036

0 434 826

$792,045,335 $9,123,297,934

$0 $732,711,489


Shasta

426 1,158 2,495 4,736 3,743

$54,254,532 $115,776,870 $799,507,764 $411,037,253 $318,533,348

155 0

241 196

$42,394,983 $0

$42,748,408 $971,377

0 126

1,939 0 5

$0 $12,710,371

$3,898,308,804 $0

$494,502 Sierra

Siskiyou Solano

Sonoma Stanislaus

2,874 1,456 1,109 304

$158,539,702 $287,726,283 $286,409,299 $48,573,951

423 0 16

5,131

$100,561,763 $0

$893,278 $1,427,427,560

0 0 17 0

$0 $0

$60,206,656 $0

Sutter Tehama

Trinity Tulare

226 1,348

$28,935,306 $79,190,576 0

22,037

$0

$5,984,869,439

0

327

$0

$99,574,055 Tuolumne

Ventura Yolo Yuba

2,524 827

1,076 2,914

$188,908,238 $66,246,495 $169,623,943 $305,412,850

0 121 189 1

$0 $242,887,355 $62,384,162 $297,554

954 302 0 0

$95,955,083 $95,605,367

$0 $0

Totals 160,534 $14,706,730,862 59,131 $11,604,338,745 32,876


$39,302,506,199


Page 12

TABLE E (Continued)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (SECURED ROLL for 2016 - 2017)

Miscellaneous

Oil, Gas, & Minerals Other* Total Secured Roll


Alameda 59 $191,128,419 0 $0 440,809 $248,539,837,848 Alpine 42 Amador 0 $0 414 $70,436,513 22,987 $4,330,571,920

Butte 255 $5,290,052 51 $820,024 98,463 $20,368,637,177 Calaveras 1,130 $5,694,999 1,771 $71,205,847 44,806 $6,049,082,459 Colusa 336 $23,150,916 0 $0 13,997 $2,678,832,509 Contra Costa 42 $2,788,245 200 $12,946,380 365,499 $182,123,271,248 Del Norte 582 $486,960 3,716 $14,196,169 18,332 $1,697,615,980 El Dorado 22 $872,250 449 $364,544,681 134,553 $29,754,051,598 Fresno 264 $259,976,281 0 $0 279,106 $65,799,429,086 Glenn Humboldt 752 $6,120,764 6,103 $473,984,895 75,555 $12,526,995,230 Imperial 73 $665,908,106 0 $0 78,545 $10,885,226,797 Inyo 105 $5,052,593 5,859 $2,417,782,038 16,556 $3,627,640,181

Kern 4,915 $12,702,216,303 422,250 $81,139,559,623 813,336 $160,548,878,846 Kings 108 $102,433,838 0 $574,736,395 47,815 $10,025,800,281 Lake

Lassen 10 $363,522 39 $1,851,936 23,616 $1,927,336,355 Los Angeles 1,346 $3,484,887,437 15,818 $40,966,298,395 2,365,869 $1,322,658,205,063 Madera 30 $10,907,175 1,436 $86,465,401 57,887 $13,218,376,822 Marin 13 $17,918,439 6,108 $236,779,650 96,186 $69,012,237,758

Mariposa 0 0 905 $51,394,744 Mendocino Merced 42 $25,117,096 87 $13,774,485 85,793 $18,872,756,836 Modoc 0 $0 0 $0 27,690 $904,381,084 Mono 0 $0 0 $0 16,977 $5,106,478,733 Monterey 65 $553,344,313 7,033 $1,583,540,014 129,514 $59,068,010,121

Napa 1,947 $122,153,483 51,396 $34,716,332,410 Nevada 0 $0 0 $0 60,063 $17,589,060,129 Orange 47 $557,424,985 22,289 $17,902,829,403 939,992 $537,765,684,648 Placer 54 $17,026,205 117 $14,316,655 166,448 $67,661,551,459 Plumas 0 0 25,844 Riverside 1 $2,821,915 926,895 $254,299,306,914 Sacramento 139 $61,557,947 16,269 $3,360,630,912 467,939 $141,838,766,313 San Benito 9 $322,740 20,182 $6,970,102,291 San Bernardino 194 $9,336,430 761,241 $180,457,947,349 San Diego 177 $450,117,054 14,593 $10,619,934,592 989,089 $463,051,380,575

San Francisco 0 $0 0 $0 208,496 $199,950,304,200 San Joaquin 107 $22,860,864 219 $183,059,740 219,255 $64,467,532,554 San Luis Obispo 167 736 $1,106,877,602 142,226 $47,550,277,602

San Mateo 12 $23,296,407 1,855 $165,111,324 220,875 $181,288,361,532 Santa Barbara 413 $880,792,189 3,339 $3,050,437,902 129,825 $74,323,207,423 Santa Clara 7 $12,079,366 $8,305,369,822 487,012 $412,988,542,996 Santa Cruz 19 $11,045,869 3,931 $19,169,383 99,306 $40,450,220,973

Shasta 147 $58,595,783 11,066 $27,305,051 97,233 $16,301,423,541 Sierra

Siskiyou 0 $0 9,320 $183,924,716 54,033 $4,399,004,751 Solano 176 $63,356,628 8,667 $2,016,628,598 145,400 $49,052,974,713

Sonoma 228 $1,201,842,643 1,861 $13,206,962 182,901 $81,591,505,148 Stanislaus 12 $7,838,657 3,145 $60,480,214 165,927 $43,798,206,511 Sutter 419 $52,764,146 34,651 $8,110,466,080 Tehama 0 $0 214 $7,903,657 39,290 $4,483,780,958

Trinity Tulare 14 $3,333,602 2,576 $138,390,794 153,606 $29,793,785,851

Tuolumne 0 $0 673 $68,832,123 38,252 $6,459,785,165 Ventura 572 $650,881,308 0 $0 254,402 $120,474,933,627 Yolo 85 $5,944,837 498 $20,471,910 60,215 $21,666,565,600 Yuba 237 $35,124,239 2,080 $224,440,264 31,298 $5,111,454,218

Totals 13,385 $22,192,021,522 576,729 $175,640,397,553 12,428,130 $5,366,387,514,207




Page 13


TABLE E (Continued)

DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES (UNSECURED ROLL for 2016 - 2017)

General Aircraft Certificated Aircraft Fractionally Owned Aircraft

Units (19a)


Units (20a)


Units (21a)


874 0 90 306 77

$697,534,252 23

$4,042,840 0 $39,912,170 6 $3,354,463 0

$747,574,851

$0 $401,220

13

0 8 0

$37,676,450

$0 $119,150


118 448 17 328 627

$11,505,127 $87,720,000 $2,889,598 $21,705,678 $142,047,300

0 0 0 0 34

$0 $0 $0 $0

$75,947,600

0 13 0 4 0

$0 $2,975,956

$0 $1,098,331

$0 Glenn Humboldt Imperial Inyo

Kern

131 109 92 777

$6,579,788 $17,763,681 $5,864,551

$169,698,538

8 0 4 12

$8,921,970 $0

$144,799 $6,784,902

4 0 7 20

$599,250 $0

$104,337 $1,293,452


118

43 3,109 131

$20,027,938

$8,898,251 $3,106,303,894 $23,883,771

0

149 0

$0

$4,078,541,724 $0

0

54 0

$0

$168,035,792 $0

Marin Mariposa


185 34

212 31

$44,318,980 $1,062,334

$18,798,332 $2,081,075

0 0

2 0

$0

$2,204,343 $0

0 0

3 0

$0

$148,840 $0

Mono Monterey

Napa Nevada Orange

17 369 253 237 783

$1,696,458 $124,221,340 $52,999,772 $20,900,137 $571,739,178

4 7 0 0 9

$3,471,360 $8,159,325

$0 $0

$348,265,717

5 38 5 32 31

$751,186 $16,022,531 $15,715,844 $7,023,368 $31,237,738


365 52

1,045 506 237

$37,803,596 $2,687,875

$169,916,953 $203,830,934 $14,925,852

0

54 58 0

$0

$83,597,813 $434,300,857

$0

4 6 76 80 0

$2,993,510 $57,831

$27,233,881 $8,027,641

$0 San Bernardino San Diego San Francisco San Joaquin San Luis Obispo

936 1,683

0 310 529

$174,243,850 $696,271,106

$0 $193,071,017 $158,177,825

70 0 3 3

$857,458,494 $0

$1,238,972 $4,700,653

32 0 20 10

$44,006,852 $0

$3,971,786 $7,359,585


307 612 797 282 257

$231,293,601 $184,316,710 $919,122,995 $29,688,273 $43,200,960

68 18 41 0 10

$2,245,248,598 $23,397,700 $319,084,784

$0 $1,494,140

28 31 32 11 12

$60,411,701 $23,054,020 $66,067,619 $813,325 $582,960

Sierra Siskiyou Solano Sonoma Stanislaus

74 176 848 215

$2,312,968 $11,181,581 $178,103,108 $57,951,588

0 3 1

$8,949,850 $205,320

2 34 10

$48,891 $8,472,460 $500,308

Sutter Tehama

Trinity Tulare

119 207

496

$43,127,964 $23,537,978

$46,350,206

$0 $0


164 1,105 201 82

$9,581,715 $347,837,587 $18,249,358 $9,570,705

0 7

0

$0 $113,200

$0

0 46

0

$0 $7,382,500

$0

Totals 21,121 $9,013,905,751 594 $9,260,208,192 $671


$543,787,095


Page 14


TABLE E (Continued)


Vessels Personal Property & Fixtures Taxable Possessory Interests

Units (22a)


Units (23a)


Units (24a)


8,258

1,705 5,073 2,279

$213,728,120 30,336

$3,389,270 728 $65,035,905 4,207 $18,724,070 1,149

$9,974,375,178

$36,424,681 $768,607,909 $70,224,195

3,864

158 316 170

$2,309,327,728

$6,304,361 $119,852,434 $40,853,216


417 22,538

72 3,268 4,189

$3,977,174 $224,385,000

$821,416 $57,628,356 $35,718,260

797 16,097 694

3,965 32,741

$159,998,844 $4,726,576,044 $16,173,842 $469,548,847

$4,423,660,880

73 1,691 189 305

1,518

$3,220,454 $324,615,000 $12,037,035 $20,185,452 $92,026,800


Kern

2,456 358 409

2,565

$37,799,390 $3,473,033 $2,461,054 $38,058,363

3,468 3,275 3,328 10,463

$362,286,254 $1,880,249,674 $420,493,320

$7,262,910,103

738 427

858

$27,529,820 $385,573,549

$195,679,156 Kings


890

304 45,778 727

$4,797,372

$3,976,236 $1,279,113,351 $10,233,719

2,132

346 193,824 1,839

$331,435,929

$47,619,762 $47,090,996,563 $316,914,561

173

367 91 237

$25,667,825

$18,877,716 $320,804,384 $44,343,418

Marin Mariposa


3,507 649

1,984 111

$189,338,524 $10,679,557

$15,121,102 $695,038

8,954 0

2,997 226

$1,085,035,577

$404,162,139 $21,709,095

1,054 188

313 225

$69,444,881 $8,001,557

$25,056,730 $7,690,290


209 7,182 2,088 2,041 25,152

$1,552,801 $93,403,510 $25,863,837 $25,254,867

$1,049,318,715

710 10,721 4,360 2,541 87,215

$38,078,269 $1,703,845,781 $1,022,779,870 $253,940,396

$17,062,152,816

783 1,778 299 411

1,016

$341,891,659 $341,648,066 $50,184,628 $47,504,118 $530,846,099

Placer Plumas


4,893 1,213 6,722 8,190 266

$109,179,843 $11,738,860 $95,579,436 $150,227,809 $3,223,280

6,369 818

19,226 14,218 1,222

$1,316,611,400 $46,410,691

$7,707,268,184 $4,768,967,966 $381,460,581

703 321

1,979 161

$135,708,818 $24,327,312

$492,216,213 $17,977,260


12,086 12,933 1,624 5,479 2,783

$168,482,650 $656,015,263 $124,117,523 $91,048,137 $43,797,114

27,177 58,718 34,833 10,166 2,794

$10,890,429,649 $14,741,729,740 $13,415,436,776 $2,805,733,003 $932,396,241

1 2,484 434

$3,300,000 $3,083,535,305 $732,711,489


2,334 2,496 3,131 1,310 5,789

$100,741,219 $100,329,604 $49,633,184 $31,337,288 $64,760,458

7,358 13,868 46,760 8,029 4,306

$4,253,321,214 $2,383,502,341 $24,340,955,511 $777,388,318 $620,105,149

2,831 2,529

1 1,266 1,378

$2,141,804,963 $651,356,825 $491,378,594 $37,998,427 $142,408,598


840 3,512 8,593 2,726

$6,317,010 $60,337,195 $75,705,523 $37,734,060

988 5,376 20,879 7,427

$87,981,030 $2,740,955,791 $2,342,891,780 $2,049,531,063

986 0

1,488 357

$52,154,210 $0

$44,085,128 $63,298,722

Sutter Tehama

Trinity Tulare

816 2,077

7,571

$10,230,841 $11,450,420

$32,814,602

1,299

13,184

$428,231,638 $129,693,398

$1,787,301,998

128 203

842

$8,758,751 $43,008,878

$11,351,743 Tuolumne

Ventura Yolo Yuba

2,252 5,089 1,374 720

$37,752,928 $269,359,398 $11,419,300 $11,023,893

1,271 9,441 3,572 648

$131,784,669 $2,384,486,970 $1,028,772,416 $238,765,740

405 4,236 199 156

$11,216,715 $623,995,622 $83,687,708 $18,744,828

Totals 251,028 $5,778,904,878 747,060 $202,682,313,786 40,330


$14,284,192,485


Page 15

TABLE E (Continued) DISTRIBUTION OF LOCAL ROLL BY PROPERTY TYPES

(UNSECURED ROLL for 2016 - 2017)

Manufactured Home Accessories Leasehold Improvements Escape Assessments

Assessed Assessed Assessed Units Value Units Value Units Value (25a) (25b) (26a) (26b) (27a) (27b)

Alameda $0 192 $99,834,300 850 $351,466,044 Alpine Amador 0 $0 219 $23,241,073 0 $0 Butte 42 $556,981 975 $204,150,880 168 $32,270,218 Calaveras 0 $0 41 $3,998,624 0 $0 Colusa 0 $0 262 $72,090,736 43 $19,839,810 Contra Costa 79 $532,313 108 $24,280,000 898 $249,675,323 Del Norte 0 $0 0 $0 0 $0 El Dorado 0 $0 36 $1,248,265 341 $48,886,720 Fresno 0 $0 280 $36,551,600 264 $58,757,600 Glenn Humboldt 0 $0 442 $66,838,785 128 $3,119,000 Imperial 0 $0 331 $82,150,366 194 $21,596,953 Inyo 0 $0 6 $1,023,684 Kern 736 $162,614,488 Kings 0 $0 226 $68,158,226 0 $0 Lake Lassen 8 $131,490 51 $42,794,396 74 $887,650 Los Angeles 24,430 $167,219,218 0 $0 6,558 $2,309,665,713 Madera 0 $0 347 $147,284,419 825 $10,663,168 Marin 0 $0 161 $23,568,509 0 $0 Mariposa 34 $342,254 4 $42,715 Mendocino Merced 2,104 $1,159,859,878 255 $16,894,598 Modoc 69 $5,506,312 19 $581,485 Mono 0 $0 59 $13,338,858 0 $0 Monterey 0 $0 350 $99,709,219 0 $0 Napa 182 $175,144,888 Nevada 45 $25,790,908 243 $21,176,885 Orange 7,482 $629,135,920 Placer 0 $0 515 $154,653,291 400 $321,409,875 Plumas 0 $0 22 $117,042 77 $6,681,115 Riverside 1,877 $133,172,909 Sacramento 0 $0 387 $110,921,436 1,760 $45,146,244 San Benito 0 $0 0 $0 0 $0 San Bernardino San Diego 0 $0 109 $97,856,488 6,364 $1,044,607,430 San Francisco 0 $0 1,399 $431,937,451 San Joaquin 0 $0 237 $147,402,405 0 $0 San Luis Obispo 1,988 $212,525,397 San Mateo 0 $0 3,219 $3,968,272,705 493 $269,757,374 Santa Barbara 0 $0 135 $77,995,358 202 $218,174,371 Santa Clara 0 $0 118 $384,473,094 7,719 $3,475,863,564 Santa Cruz 0 $0 0 $0 0 $0 Shasta 0 $0 0 $0 0 $0 Sierra Siskiyou 0 $0 231 $94,065,528 0 $0 Solano 0 $0 0 $0 Sonoma 0 $0 615 $103,409,309 0 $0 Stanislaus 0 $0 311 $183,134,325 1,869 $193,611,476 Sutter 363 $106,076,415 34 $4,288,262 Tehama 0 $0 124 $8,858,173 76 $3,650,410

Trinity Tulare 31 $3,064,152 Tuolumne 0 $0 0 $0 0 $0 Ventura 1,159 $14,502,140 984 $161,313,342 0 $0 Yolo 0 $0 183 $265,415,937 240 $230,034,624 Yuba 2 $13,986 128 $337,245,810 79 $46,286,015

Totals 25,785 $186,362,534 18,762 $9,085,063,694 39,064 $10,067,131,697



Page 16


Other*

TABLE E (Continued)


Total Unsecured Roll Grand Total Local Roll

Units (28a)


Units (29a)


Parcels/Units (30a)


0

0 60

$0 44,410 0

$0 2,900 $254,879 11,161

3,716

$14,431,516,923 485,219 42

$73,402,225 25,887 $1,231,161,746 109,624 $137,154,568 48,522

$262,971,354,771

$4,403,974,145 $21,599,798,923 $6,186,237,027


0 0

878 149 0

$0 $0

$3,164,403 $9,393,394

$0

1,710 41,872 1,850 8,396 39,653

$270,632,145 $5,640,759,636 $35,086,294 $629,695,043

$4,864,710,040

15,707 407,371 20,182 142,949 318,759

$2,949,464,654 $187,764,030,884 $1,732,702,274 $30,383,746,641 $70,664,139,126


18 $49,236 7,393 4,694 3,846 15,431

$513,723,493 $2,390,807,256 $430,091,745

$7,837,039,002

82,948 83,239 20,402 828,767

$13,040,718,723 $13,276,034,053 $4,057,731,926

$168,385,917,848 Kings


0

0 283

$5,845,308

$0 $44,785,424

3,539

1,193 273,993 4,389

$455,932,598

$123,185,501 $58,520,680,639 $598,108,480

51,354

24,809 2,639,862 62,276

$10,481,732,879

$2,050,521,856 $1,381,178,885,702 $13,816,485,302

Marin Mariposa


78 99

0

$8,833,181 $456,380

$0

13,939 1,008

7,870 681

$1,420,539,652 $20,584,797

$1,642,245,962 $38,263,295

110,125 1,913

93,663 28,371

$70,432,777,410 $71,979,541

$20,515,002,798 $942,644,379


0 9

0 8

$0 $7,788,209

$0 $5,495,478

1,787 20,454 7,187 5,550

121,696

$400,780,591 $2,394,797,981 $1,342,688,839 $401,590,679

$20,228,191,661

18,764 149,968 58,583 65,613

1,061,688

$5,507,259,324 $61,462,808,102 $36,059,021,249 $17,990,650,808 $557,993,876,309


0 1,010 33 0 0

$0 $20,990,885 $1,147,896

$0 $0

13,249 3,519 29,033 27,178 1,886

$2,078,360,333 $113,011,611

$8,217,917,072 $6,213,639,100 $417,586,973

179,697 29,363 955,928 495,117 22,068

$69,739,911,792 $113,011,611

$262,517,223,986 $148,052,405,413 $7,387,689,264



0 0

$0 $0

40,199 79,910 40,340 16,649 8,107

$11,233,156,149 $18,141,245,373 $17,055,027,055 $3,975,176,809 $1,358,956,815

801,440 1,068,999 248,836 235,904 150,333

$191,691,103,498 $481,192,625,948 $217,005,331,255 $68,442,709,363 $48,909,234,417


0 108

0 0

$0 $24,184,697

$0 $0 $0

16,638 19,999 58,599 10,898 11,752

$13,270,851,375 $3,686,311,626 $30,046,579,345 $877,225,631 $872,552,265

237,513 149,824 545,611 110,204 108,985

$194,559,212,907 $78,009,519,049 $443,035,122,341 $41,327,446,604 $17,173,975,806


12 0 6 0

$8,014,785 $0

$1,647,283 $0

3,131 9,066 32,466 12,916

$250,845,531 $2,812,523,458 $2,763,264,441 $2,585,966,862

57,164 154,466 215,367 178,843

$4,649,850,282 $51,865,498,171 $84,354,769,589 $46,384,173,373

Sutter Tehama Trinity Tulare

0 $0 1,460 3,986

22,124

$600,713,871 $220,199,257

$1,880,882,701

36,111 43,276

175,730

$8,711,179,951 $4,703,980,215

$31,674,668,552 Tuolumne

Ventura Yolo Yuba

707 11 162

$479,584,500 $9,557,226 $5,322,059

4,092 22,774 5,780 1,977

$190,336,027 $4,288,575,259 $1,647,136,569 $666,973,036

42,344 277,176 65,995 33,275

$6,650,121,192 $124,763,508,886 $23,313,702,169 $5,778,427,254

Totals 3,631 $636,515,223 1,148,046 $261,538,385,335

* See Appendix 3 for itemization of "Other" THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.


13,576,176 $5,627,925,899,542


Page 17


TABLE F

REAL PROPERTY WORKLOAD DATA (As of June 30, 2016)

Transfers (Change in Ownership)

Total Number of Recorded Documents

(1)

Single Family Transfers

(2)

Multi-Family Commercial Transfers Industrial Transfers

(3) (4)

All Other Transfers

(5)

Total Transfers

59,373

3,072 11,626 14,831

19,398

1,349 4,659 2,603

1,247 1,974

15 4 230 286 14 84

1,353

390 1,014 348

23,972

1,758 6,189 3,049


4,612 51,532 1,561 19,698 36,699

267 19,867

0 5,214 13,656

14 424 0 95 544

23 643 0

169 858

323 1,137

0 4,763 1,729

627 22,071

0 10,241 16,787


6,813 4,886 3,983 18,555

1,987 2,450 323

24,236

149 74 31

1,581

149 335 39

1,832

925 2,007 205

8,982

3,210 4,866 598

36,631 Kings Lake


7,367

1,864 368,892 6,868

1,502

586 110,954 2,770

33

33 14,095

23

67

42 9,147 212

5,765

414 2,304 421

7,367

1,075 136,500 3,426

Marin Mariposa


13,446 1,094

11,178 3,237

3,903 430

3,322 159

207 1

178 6

219 6

177 30

340 118

1,831 638

4,669 555

5,508 833

Mono Monterey

Napa Nevada Orange

14,667 8,317 8,305

137,470

628 5,890 1,619 1,938 58,373

41 267 121 71

1,654

116 512 175 50

5,379

0 1,563 895 647

3,228

785 8,232 2,810 2,706 68,634


33,278 2,260

134,602 75,526 2,466

10,231 0

44,542 27,768 617

266 0

1,111 1,016 13

578 0

1,808 804 60

2,162 0

27,056 1,081 245

13,237 0

74,517 30,669 935



97,555 155,889 29,499 25,278 22,028

68,918 52,078 7,448 11,123 6,228

2,574 2,084 1,585

0 187

8,260 2,180 579 708 502

18,855 515

6,906 231

79,752 75,197 10,127 18,737 7,148


Shasta

31,590 18,316 71,192

9,380

8,886 5,107 21,833 2,998 4,338

660 258

1,251 177 174

624 1,108 1,446 130 374

663 250

1,244 407

1,367

10,833 6,723 25,774 3,712 6,253


Sonoma Stanislaus

4,332 18,907 29,757 24,446

1,104 8,288 8,759 9,526

45 229 111 362

89 314 398 726

1,264 153 548

1,060

2,502 8,984 9,816 11,674

Sutter Tehama

Trinity Tulare

2,278 15,768

76,711

1,798 2,585

6,554

91 82

251

114

557

275 677

828

2,278 3,344

8,190 Tuolumne

Ventura Yolo Yuba

5,034 33,324 6,568

1,185 12,620 2,609

48 399 0

83 649 203

364 328 217

1,680 13,996 3,029

Totals 1,745,930 615,226 34,122 44,822


108,036 802,206


Page 18


TABLE F (Continued) REAL PROPERTY WORKLOAD DATA

(As of June 30, 2016)

New Construction Miscellaneous/Mapping

Jurisdictions Issuing Building Permits

(6)

Total Building New Assessments Real Property Permits Received From New Construction Roll Corrections

(7) (8) (9)

Property Splits & Combinations

(10)

New Subdivision Lots (11)

16

6 3 3

56,266 11,354 6,601

1,359 702 886 3,250 1,134 271 2,502 716 4,317

837

32 229 81

2,775

77 394 3


4 16 3 4 16

935 65,815 747

9,844 20,659

251 4,332

0 2,199 3,129

256 6,060 1,276 1,680 4,361

121 239 6

890 344

26 1,762

0 808

1,733 Glenn Humboldt Imperial Inyo

Kern

9 7 4 24

3,226 4,070 382

15,874

1,372 977 150

2,598

2,781 1,823 106

5,648

382 70 16 792

104 193 14

2,062 Kings Lake


5

3 79 3

5,000

1,014 263,237 1,872

1,640

185 94,552 1,172

1,361

249 41,205 2,426

184

21 2,784 176

394

41 5,498 459

Marin Mariposa


12 1

7 1

13,697 1,155

156

3,142 128

2,643 109

2,677 125

2,563 226

160 46

102 55

117 15

222 0

Mono Monterey

Napa Nevada Orange

2 13 6 3 35

719 4,690 2,296 3,504 14,183

143 1,166

1,948 13,598

715 5,495 2,501 720

27,113

40 79

117 1,634

109 811 116 92

7,419 Placer Plumas Riverside Sacramento San Benito

9 4 29 8 3

8,348 900

35,341 51,176 1,959

2,538 0

8,189 4,716 517

7,117 893

12,346 9,129 395

1,168 85 681

2,250 41

2,142 5

5,366 0

445 San Bernardino San Diego


25 19 2 8 8

44,653 11,803 32,122 21,883 10,356

6,155 10,550 2,986 1,282 8,906

59,643 58,205 1,043 4,158 2,477

772 12,942 1,813 358 187

3,139 2,525 1,813 1,353 618


Shasta

21 9 16 5 4

26,206 6,155 32,396

7,396

3,331 4,124 6,701 774

1,291

2,931 2,499 13,264 1,128 2,873

593 540 421 135 660

392 450

2,915 151 245


Sonoma Stanislaus

7 8 10 10

1,252 15,270 14,005 13,339

435 1,007 595

2,173

664 2,178 5,639 1,742

99 64 279 445

0 1,101 641 210

Sutter Tehama

Trinity Tulare

3 5

613 1,935

457 728

1,480

315 905

883

7 123

1,278

16 26

882 Tuolumne Ventura Yolo Yuba

2 11 6 7

1,523 25,384 6,019

486 9,664

852 1,389 1,559 545

227 93 166 0

0 831 729 9

Totals 524 866,486 228,425 318,214


34,864 51,248


Page 19


Butte Calaveras

TABLE F (Continued)


Proposition 8 Number of

Reduced Assessments in '15-16 (12)

Number of Reduced

Assessments % in '14-15 Change

Yes or No (13)

If yes, % (14)

17,809 885

3,852 15,147 14,842

33,068 -46% 889 0%

4,156 -7% 17,235 -12% 15,499 -4%

No No Yes No No

89%


1,003 44,055 1,581 44,195 38,359

1,164 56,393 1,670 53,487 60,777

-14% -22% -5% -17% -37%

No No No No No


3,523 14,367 2,104 92,330

3,531 18,322 1,783 61,929

0% -22% 18% 49%

No No No No No


4,304

3,938 157,629 9,894

5,028 10,302 4,148

199,356 10,436

-14%

-5% -21% -5%

No No Yes Yes Yes

36% 60% 93%


5,933 939

9,800 15,271

9,944 1,052

11,890 14,993

-40% -11%

-18% 2%

Yes No No No No

76%


4,671 15,050 4,433 11,798 122,475

4,502 19,731 6,198 13,892 137,974

4% -24% -28% -15% -11%

No No No Yes No

80%

Placer Plumas


29,234 7,565

210,954 49,271 2,023

31,794 8,071

229,340 66,077 2,807

-8% -6% -8% -25% -28%

Yes No Yes Yes No

92%

47% 90%


90,532 150,632 6,884 26,845 30,418

101,269 172,613 11,226 34,938 33,621

-11% -13% -39% -23% -10%

No No Yes Yes No

2% 96%


3,994 14,266 10,510 7,648 18,030

9,364 16,273 22,436 9,639 20,120

-57% -12% -53% -21% -10%

No Yes Yes Yes No

95% 82% 93%


Sonoma Stanislaus

7,344 18,323 15,341 26,305

867 7,908 23,075 21,601 35,630

-7% -21% -29% -26%

No No Yes Yes Yes

98% 92% 74%

Sutter Tehama

Trinity Tulare

5,384 8,516

23,768

6,339

189

-15% No No No No


6,466 31,814 7,362 5,243

7,162 37,980 9,420 5,851

-10% -16% -22% -10%

Yes No No No

73%

Totals 1,474,859 1,704,959 -13%



Page 20


TABLE F (Continued) REAL PROPERTY WORKLOAD DATA

(As of June 30, 2016)

Proposition 8 (Continued)

Number of Reduced

Assessments Single Family (15)

Number of Removed From Reduced Reduced

Assessments Assessments Other Change in Ownership

(16) (17)

Removed From Reduced

Assessments Increase in Market Value (18)

17,071

2,447 12,698 10,005

738 2,162

1,405 2,449 1,249 4,837 1,278

13,264

469 1,283

2 Colusa Contra Costa Del Norte El Dorado Fresno

692 39,362

0 12,654 32,726

311 4,693

0 31,541 5,633

48 3,503

0 3,138 3,252

12 9,522

0 2,020 15,604


2,560 5,177 709

37,577

963 9,190 1,395 54,753

163 477

5 2,133


3,966

2,036 139,166 9,061

338

1,902 18,463 833

228

287 3,924 11

533

48 29,691 531


5,272 929

8,080 307

661 10

1,720 14,964

483 30

633

3,763 41

1,457 13


2,216 11,712 4,433 11,244 62,991

2,455 3,338

0 554

59,484

127 2,720 347

7,406

53 1,942 1,415 1,805 7,861


19,728 0

120,808 46,398

0

9,506 0

90,146 2,873

0

31,662 0

13,876 12,542

0

3,124 7

15,570 4,264

0 San Bernardino San Diego San Francisco San Joaquin San Luis Obispo

63,255 97,832 328

21,546 23,910

27,277 52,800 6,556 5,299 6,508

6,270 7,073 122

2,203

1,679 11,201 1,685 6,246


2,880 13,603 9,707 6,932 13,590

1,114 663 803 716

4,440

495 730

1,699 540 436

4,941 1,277 10,643 1,440 1,090


2,621 15,271 14,717 18,876

4,723 3,052 624

7,429

1,231 1,307 3,085

3,521 4,934 6,240

Sutter Tehama

Trinity Tulare

4,451 6,038

21,410

933 2,478

2,358

255 0

700 0

4,347 Tuolumne

Ventura Yolo Yuba

4,651 23,661 5,946 3,914

1,815 8,153 1,416 1,329

340 2,673

356 4,170

242

Totals 997,164 465,641 118,005


181,144


Page 21


Butte Calaveras

Properties Affected by

Misfortune/Calamity (19)

TABLE F (Continued)


Miscellaneous

Propositions Government Acquired 60/90/110

Property Claims Filed (20) (21)

Propositions 60/90/110

Claims Granted (22)

Propositions 60/90/110

Claims Denied (23)

36 1 10 10

1,845

0 239 0

0 7 0 16 0 0

235 0 2 1 0

4 0 5 11 0


10 0 1 46 0

1 0 0 0 6

1 361 1

158 66

1 277 0

153 40

0 54 1 5 26


18 16 4

300

0 0 0

120

44 6 0 82

4 1 0 23

15 5 0 59


0

11 340 4

0

0 6 0

0

1 574 4

0

1 461 2

0

0 113 2


45 4

44 2

0 0

1 0

77 1

8 0

73 1

3 0

3 0

5 0


4 26 12 30 268

0 32

0 29

0 28

36 2,371

0 28

20 910

0 4

16 170


47 1 5

173 1

0 0 1 2 0

88 0

694 110 2

67 0

580 84 2

11 153 114 26 0



114 66 21 98 23

8

0 0

342 913 65 72 186

224 722 58 39 121

118 74 7 25 67


46 14 105 35 61

0 0 0 0 0

128 117 339

36

126 65 258 86 15

2 52 81

21 Sierra

Siskiyou Solano

Sonoma Stanislaus

25 19

26

0 0 1 0

15 39 139 29

1 36 122 29

14 3 15 0

Sutter Tehama

Trinity Tulare

13 40

133

0 0

0

4 10

59

2 5

20

3 5

30 Tuolumne

Ventura Yolo Yuba

10 20 4

0 1 0 0

18 414 22 4

2 327 22 2

16 87 0 2

Totals 4,187 208 7,926 5,251


1,424


Page 22


Butte Calaveras

TABLE F (Continued)


Miscellaneous Propositions Propositions

58/193 58/193 Claims Filed Claims Granted

(24) (25)

Propositions 58/193

Claims Denied (26)

3,293 3,181

203 192 944 867 197 184

116

11 77 13


124 3,975 114

2,051

120 2,891 99 695 626

4 826 15

1,425 Glenn Humboldt Imperial Inyo Kern

590 604 55

1,108

575 523 55

1,010

15 91 0 98


318

147 11,072 198

281

141 10,187 196

37

6 885 2


716 75

879 151

622 75

877 128

4 0

3 3


0 1,162

8,361

73 1,162

576 5,281

0 0


1,165 153

4,173 3,596 36

1,054

3,571 1,713 36

19 0

602 54 0



4,372 4,997 1,152 382

3,393 3,138 1,115 297

1,382

479 1,994 37 85


1,667 1,165

795

1,667 993

2,767 745 651

0 55

144 Sierra

Siskiyou Solano Sonoma Stanislaus

167 808

1,832 783

167 789

1,401 768

19 332 15

Sutter Tehama

Trinity Tulare

464 271

1,289

279 208

1,019

117 63

66 Tuolumne

Ventura Yolo Yuba

282 1,757 418 185

277 1,597 308 166

5 160 110 19

Totals 68,246 60,118


9,538


Page 23


Butte Calaveras

TABLE F (Continued)


Non-Proposition 13

Oil & Gas (27)

Restricted Restricted Taxable Govt. Owned (CLCA*, TPZ*) Historical Properties Property (Section 11)

(28) (29) (30)

Other* Annually Valued

(31)

5

0 19

1,070

1,105 86 331

852 0 27 1,987 14 3 1,485 6 88

0

0 0

446 Colusa


336 41 0 0

388

1,728 379 586

1,299 14,829

0 10 0 0 0

0 200 12 121 134

0 0 0 0 0


Kern

61 53 0

4,657

7,768 1,064

0 11,374

1 0 0 0

46 32

1,419 608

738

0 Kings


108

0 618 30

5,666

2,827 91

4,151

0

0 4,407

0

57

39 3,323 32

0

10,365 15

Marin Mariposa


0

1 0

483 905

3,622 1,246

9

0 2

15 1

87 2

0

157 0


0 45 0 0 47

52 3,018 848 395 8

0 42 10 24 981

188 11 71 3

183

0 0 0


10 0 0

139 5

805 1,308

1,551 2,163

0 0

163 2 0

39 7

455 28 12

0 0

0 0



3 0 0

107 25

425 2,563

0 6,652 4,502

275 1,670 57 0 64

1,301 460 0

140 99

0 0 0 35


12 405 7 0 0

774 2,210 2,576 1,072 2,653

29 13 296 0 0

2 67 147 124 77

219 0

350 3,625

0 Sierra Siskiyou

Solano Sonoma

Stanislaus

0 176 0 1

4,260 2,331 397

8,130

0 58 7 3

53 115 98 194

5,473 12

Sutter Tehama

Trinity Tulare

418 153

14

532 5,220

14,507

0 0

0

130 0

310

0 0


0 478 68 0

1,182 1,688 2,091 169

6 61 0 0

347 53 36 14

0 268

0

Totals 9,500 137,529 8,296 11,341



28,513


Page 24


Butte Calaveras

Vessel Property

Statements (1)

General Aircraft (2)

TABLE G

BUSINESS PROPERTY WORKLOAD DATA (Including Agricultural Businesses as of June 30, 2016)

Certificated Fractionally Direct Property Aircraft Owned Billing Statements

Assessments Aircraft Assessments Not Returned (3) (4) (5) (6)

Annual Racehorse Tax Returns

(7)

Property Statements: Assessments

(8)

Property Statements: Electronic

(9)

568

0 51

809 0 53 306

23 13 8,323 8,070 0

0 0 150 25 6 8 0 2,381 0 0

126 0 0 0 0

21,498

1,200 5,680

8,794 0

180 2,211


1 344 0 32 1

118 424 17 99 444

0 0 0 0 34

0 13 0 4 0

0 396 0

2,097 10,549

391 4,220

0 2,117 4,590

0 273 0 0 72

1,317 16,335 685

5,938 16,182

0 10,371

9 2,376 7,503


Kern

48 0 0 0

131 109 92 699

8 0 4 12

4 0 7 20

0 314 191

1,496

1,582 1,013 1,103

0 0 0 41

4,015 2,884 595

620 29 0

4,044 Kings


0

0 3,215

1

90

43 2,812 131

0

0 149 0

0

0 54 0

0

99 118,337

0

614

224 19,125 2,015

0

0 1,726 10

2,817

803 87,063 4,496

0

0 42,667

13 Marin

Mariposa Mendocino

Merced Modoc

610 7

0 0

208 25

200 30

0

2 0

0

3 0

5,686 166

1,412 0

1,898 208

2,712 106

10

5 0

5,044 672

6,271 682

3,034

2,055 99


0 34 235 275

2,964

24 350 239 256 783

2 7 0 0 9

5 38 38 32 31

93 1,008 922

1,031 13,663

172 3,980 1,937 722

18,794

0 34 4 5 8

2,099 7,421 3,422 1,941 36,029

371 2,650 2,652 1,406 42,785


63 1

516 121 0

316 1,167 857 506 402

0 0 54 58 0

5 3 76 80 0

962 0

2,552 0

230

1,915 0

2,131 4,120 407

28 0

349 299 6

3,894 0

26,336 11,120 1,479

3,072 0

9,713 11,679 867



1,794 1,545 218 148 119

936 1,683

0 310 568

70 0 3 3

32 0 20 10

7,960 13,836

0 58

2,274 11,856 6,849 3,086 3,028

241 91

124 80

24,495 38,477 16,421 11,985 5,281

16,470 22,445 13,172 8,266 3,849


152 192 8 41 86

299 552 797 271 281

68 18 41 0 10

28 31 32 11 12

1,562 1,811 576

2,810 63

1,507 4,779 3,466 367

1,532

0 26 17 0 0

8,637 7,391 50,626 3,560 4,194

4,745 6,350 29,165

34 2,935

Sierra Siskiyou

Solano Sonoma Stanislaus

0 39 33 0

72 166 780 215

0 0 3 1

5 2 34 10

209 0

3,506 0

311 2,070 7,533 2,708

0 4 55 1

1,443 5,088 15,405 8,523

263 0

7,449 4,748

Sutter Tehama

Trinity Tulare

0 0

0

130 189

512

0 0

0 0

16

133 64

460 0

9,300

1 1

10

2,955 2,636

13,682

77 0

100 Tuolumne

Ventura Yolo Yuba

213 669 4 75

145 816 198 82

0 7 0 0

0 46 0 0

0 4,334 547 202

705 1,178 1,017 307

0 71 14 0

1,256 6,435 3,410 464

0 2,109 1,672 195

Totals 14,423 20,742 592 723 207,348 150,905 3,732


510,282 283,244


Page 25


Butte Calaveras

TABLE G (Continued)

BUSINESS PROPERTY WORKLOAD DATA (Including Agricultural Businesses as of June 30, 2016)

Business Property Other*Roll Corrections Business PropertyProcessed Assessments

(10) (11)

Total Business Property

Assessments

4,170 6,460

0 0 0

58,854 0

1,608 10,643

0 Colusa


118 1,309

0 288 995

0 1,799

0 0 0

1,945 35,484 711

12,951 40,370


Kern

274 713 47 856

274

0

6,956 5,062 2,039 7,168


0

126 12,369 819

0

26 27,626

0

3,521

1,321 315,143 7,485

Marin Mariposa


839

831 48

0

0 0

17,329 1,078

13,491 965


91 0

554 457

17,665

9 0

2,508 0

2,857 15,531 10,003 8,633


1,044 465

6,192 5,438 170

0 0

0 0

11,299 1,636 48,776 33,421 3,561



10,262 1,762 1,581 390

0 74 0 0

46,210 94,421 52,332 25,523 13,386


616 402

10,738 0

490

1,268 0

17,542 0 0

18,882 21,552 113,008 7,094 9,603

Sierra Siskiyou

Solano Sonoma

Stanislaus

80 571

2,173 560

0

0

2,383 7,940 36,971 16,766

Sutter Tehama

Trinity Tulare

70 130

1,866

0 3,826 3,020

25,486 Tuolumne

Ventura Yolo Yuba

217 879 0

134

0 1,006 120 0

2,536 17,550 6,982 1,459

Totals 88,799 58,712



1,339,502


Page 26


Butte Calaveras

TABLE G (Continued)

BUSINESS PROPERTY WORKLOAD DATA

Audits

Total Significant Audits

Required*

Significant Audits Significant Audits Total Significant Audits Completed Completed Completed

From Pool Of Largest From Pool All Other 2015-16 (12) (13)

Net Result Audits

Completed (15)

CCCASE* Audits Prepared for Other Counties

(14)

387 1 6 41 4

193 194 387 0 0 0 1 0 1 14 14 28

0

$347,392,002

$0 $11,411,944

17

0 15 0


13 175 7 22 220

0 63 0 15 220

6 61 0 19 14

6 124 0 34 234

$5,080,506 -$95,961,281

$0 -$343,138

$64,465,000

0 11 0 0 0


Kern

4 24 40 12 139

12 6 1 66

11 13 2 76

0 23 19 3

142

-$1,195,006 $5,700,850 $12,039,736 $61,017,624

1 0 0 0


25 7 5

1,686 28

22

3 848 0

1

2 883 28

23 0 5

1,731 28

$54,296,727

$138,000 $1,277,382,286 $34,572,912

0

64 1

Marin Mariposa


45 6 22 74 2

23 0

38 4

26

51 1

49 0 0 89 5

$20,896,525

$45,470,527 $46,799

0

0 0


2 77 54 18

1,014

2 39 24 9

518

2 44 25 9

626

4 83 49 18

1,144

$153,412 $16,279,697 $2,623,028 -$1,702,664

$337,548,703

0

0 0

114 Placer Plumas Riverside Sacramento San Benito

61 3

283 200 15

31 2

142 122 5

31 2

180 125 2

62 4

322 247 7

$346,127,031

$718,966,850 $210,219,928 -$7,245,018

11 0 35 5 0



283 584 303 179 57

132 294 99 53 21

126 292 124 82 32

258 586 223 135 53

-$1,315,118 $13,259,005

-$132,932,053 -$3,287,325 $11,302,375

34 0 23 37 0


217 216 675 40 40

114 72 328 2 22

118 51 541 6 23

232 123 869 8 45

$41,602,255 $20,243,973

$4,207,439,545 $983,626

$53,433,100

40 1 54 0 24


Sonoma Stanislaus

2 10 62 107 112

10 10 58 66

0 21 33 69

0 10 31 91 135

$2,642,709 -$119,201,789 $167,928,353 $102,161,375

0 0

15 Sutter Tehama

Trinity Tulare

23 11 1 98

24 6

8 5

32 11 0 0

$17,039,208 0


8 128 59 16

4 64 6 16

4 65 4 0

8 129 10 16

$1,277,171 $34,029,200 $12,422,115 $12,011,041

0 20

0

Totals 7,953 3,824 4,052 7,876 $7,906,421,746

*Due June 30, 2016 THESE TOTALS ARE INCOMPLETE AND REPRESENT UNAUDITED DATA.


522


Page 27

SECTION III

ASSESSMENT APPEALS STATISTICS


TABLE H APPEALS BOARDS AND HEARING OFFICERS

(As of June 30, 2016)

Is Board of Supervisors If no, number also a County Board of Assessment of Equalization? Appeals Boards

(1) (2)

Number of Hearing Officers (3)

No 3 Yes Yes No 1 No

1 0

1


Yes NoYes NoNo

0 1 0 1 4

0 0 0 3 0


NoNoYes No

1 1

1

0 0

0 Kings


Yes

NoNoNo

1 5 1

0 23 0

Marin Mariposa


NoNo

NoYes

2 1

1 0

0

0 0


NoNoYes NoNo

1 1

1 5

0 0

0 0

Placer Plumas


NoYes No NoYes

1 0 5 3

0 0

0



NoNoNoNoNo

4 4 3 2 1

6 0 4 0 0

San Mateo Santa Barbara

Santa Clara Santa Cruz

Shasta

NoNoNoNoNo

1 2 3 1 1

0 0 4 0 0


NoNoNoNo

1 1 1 1

3 0 0 5

Sutter Tehama

Trinity Tulare

NoNo

No

1 0

1

0 0

0 Tuolumne

Ventura Yolo Yuba

Yes NoNoNo

0 2 1 1

0 1 0 0

Totals 73


51


Page 28


Butte Calaveras

TABLE I

DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES (Filed in 2015-16)

Real Property Total Number of

Appeals Filed

2015-16 Residential

Appeals Filed (2)

Commercial & Industrial Rural Business Property Other Appeals Filed Appeals Filed Appeals Filed Appeals Filed

(3) (4) (5) (6)

653 10 12 109 57

1,439 15 688 46 1

32 2 2 0 61 1 51 0 81 48 1 0

2,841 11 48 222 187


1 131 6 30 198

1 212 7 34 281

0 24 0 6 45

6 135 11 27 154

0 29 0 0 0

8 531 24 97 678


Kern

37 37 2

107

8 34 9

611

51 68 1

143

16 30 5

345

32 4 0

1,004

144 173 17

2,210 Kings Lake


2

3 18,259

12

32

1 10,923

38

0

0 0 16

9

1 2,822

3

0

0 2,985

8

43

5 34,989

77 Marin


175 4

8 0

73 1

89 0

0

170 4

27 1

48 5

0

20 0

275 6

335 9

Mono Monterey

Napa Nevada Orange

27 328 36 35

2,990

33 157 90 20

2,824

0 11 58 5 69

2 36 11 12

2,248

0 21 0 10 111

62 553 195 82


588 2

1,029 673 1

462 1

2,069 479 18

0 2

395 0 1

46 5

605 282 2

1 1

111 7 0

1,097 11

4,209 1,441 22



882 2,073 902 236 51

1,810 1,618 491 343 35

0 143 0 44 16

442 697 186 101 38

11 282 23 0 28

3,145 4,813 1,602 724 168


Shasta

279 134 877 134 12

305 199 964 44 35

3 16 0 3 8

277 52

1,213 12 16

13 40 347 0 2

877 441

3,401 193 73


Sonoma Stanislaus

10 26 313 33

6 168 261 146

2 0 47 163

12 38 66 34

3 0

12

33 232 687 388

Sutter Tehama

Trinity Tulare

25 22

110

9 25

119

8 16

8

5 12

75

0 3

0

47 78

312 Tuolumne

Ventura Yolo Yuba

5 929 22 4

9 649 110 5

1 80 58 0

6 177 30 9

4 37 35 0

25 1,872 255 18

Totals 32,641 27,471 1,751 11,135


5,230 78,228


Page 29

TABLE I (Continued) DISTRIBUTION OF ASSESSMENT APPEALS BY PROPERTY TYPES

(As of June 30, 2016)

% Change From Total Number of

Appeals Filed 2014-15 Appeals To Be 2014-15 to 2015-16 Outstanding Appeals Resolved

(1)

Alameda 3,736 -24.0% 5,332 8,173 Alpine 10 10.0% 5 16 Amador 32 50.0% 12 60

Butte 234 -5.1% 53 275 Calaveras 144 29.9% 187

Colusa 16 -50.0% 0 8 Contra Costa 636 -16.5% 289 820 Del Norte 29 -17.2% 0 24 El Dorado 83 16.9% 95 192 Fresno 884 -23.3% 727 1,405 Glenn Humboldt 90 60.0% 92 236 Imperial 104 66.3% 34 207 Inyo 14 21.4% 10 27 Kern 1,677 31.8% 3,066 5,276

Kings 79 -45.6% 9 52 Lake 74 Lassen 72 -93.1% 4 9 Los Angeles 39,863 -12.2% 41,906 76,895 Madera 148 -48.0% 85 162

Marin 353 -22.1% 226 501 Mariposa 2 200.0% 6 12 Mendocino Merced 273 22.7% 467 802 Modoc 5 80.0% 0 9 Mono 73 -15.1% 137 199 Monterey 619 -10.7% 34 587 Napa 174 12.1% 139 334 Nevada 138 -40.6% 95 177 Orange 9,508 -13.3% 15,373 23,615 Placer 543 102.0% 637 1,734 Plumas 26 -57.7% 11 22 Riverside 15,013 -72.0% 2,721 6,930 Sacramento 2,183 -34.0% 677 2,118 San Benito 38 -42.1% 41 63 San Bernardino 3,705 -15.1% 2,505 5,650 San Diego 7,325 -34.3% 2,400 7,213

San Francisco 2,740 -41.5% 4,126 5,728 San Joaquin 897 -19.3% 1,153 1,877 San Luis Obispo 226 -25.7% 314 482

San Mateo 857 2.3% 566 1,443 Santa Barbara 355 24.2% 262 703 Santa Clara 4,805 -29.2% 4,888 8,289 Santa Cruz 197 -2.0% 145 338 Shasta 76 -3.9% 39 112

Sierra 4 Siskiyou 27 22.2% 27 60 Solano 348 -33.3% 273 505

Sonoma 682 0.7% 433 1,120 Stanislaus 301 28.9% 419 807 Sutter 47 0.0% 23 70 Tehama 1 79

Trinity 8 Tulare 121 433 Tuolumne 27 -7.4% 22 47 Ventura 2,413 -22.4% 823 2,695 Yolo 358 -28.8% 710 965 Yuba 21 -14.3% 4 22

Totals 102,292 -23.5% 91,537 169,765



Page 30


Butte Calaveras

TABLE J

ASSESSMENT APPEALS ACTIVITY FOR THE 2015-16 FISCAL YEAR

(Activities in 2015-16)

Withdrawn Withdrawn Withdrawn No No Value Change Value Reduction Unknown Show Invalid

(1) (2) (3) (4) (5)

Resolved by Stipulations

(6)

2,139 0 0 524 207 2 4 2 1 10 0 0 0 0 98 0 0 13 12 0 0 55 11 58

1,272

24 168 0


5 321 28 39 405

1 185 0 36 0

0 0 0 0 0

1 24 1 0

151

0 0 0 0 0

1 54 0 2

139 Glenn

Humboldt Imperial Inyo Kern

17 3 4

11 2 0

0 0 0

982

2 1 0

153

72 8 3 29

17 41 3

164 Kings


13

1 0 69

0

0 0 0

0

0 19,202

0

2

0 3,876 10

0

0 1,187 24

10

0 444 8


216 2

96 0

26

0 0

0

0 0

4

216 4

2

0 0

22 2

42 5


14 219 146 0

6,257

0 0 0

0 0 0 41

3 12 5 0

1,543

0 21 1 2

548

12 293 89 63


0 4

761 2

0 2

662 35

655 0

13,601 0 0

60 0

642 74 0

0 0

205 24 0

210 0

679 112 7



0 4,208

390 144

0

0 0

1,789

3,238 0 0

521 827 173 21 23

392 38 82 4 0

1,446 1,755 229 489 48


509 209

2,212

34

0 0 77

51

0 0 0 51 0

71 36 516 7 0

0 0

415 0 0

464 111

1,079 34 0


Sonoma Stanislaus

4 175 210 133

15 0 0 0

0 0 0 0

5 38 109 5

0 0 14 2

26 103 260 109

Sutter Tehama

Trinity Tulare

23 17

78

7

87

0

0

10 0

6

0 1

9

10 25

131 Tuolumne

Ventura Yolo Yuba

4 501 167 0

14 0 0 0

3 0 0 9

0 133 6 0

0 68 1 1

0 328 246 4

Totals 19,889 1,215 39,626 9,841


3,431 12,692


Page 31


Butte Calaveras

TABLE J (Continued)

ASSESSMENT APPEALS ACTIVITY FOR THE 2015-16 FISCAL YEAR (Activities in 2015-16)

Number of Appeals Heard

Assessment Assessment Assessment Reduced Sustained Increased (7) (8) (9)

Total Number of Appeals Resolved

240 43 0 1

0 2 0 7 20 1 5 1 0

4,425 10 36 319 130


016008

014 943

0 0 0 0 0

8 614 38 81 706


6000

1008

0 0 0 0

126 55 10

1,336 Kings


0

011,984

0

0

05,002

2

0

0 91 0

25

1 41,786 113


6

30 0

1

7 0

0

0 0

277 4

391 9


011 01

1,462

12 16

201

0 0 0 0 6

30 558 242 113


11 1

507 50

3 0

148 13 0

0 0 25 0 0

939 7

15,807 1,651 44



12413922274

64 66 78 13 6

0 1 0 0 0

4,336 7,034 4,022 924 225


42 2

114 23

0 5

126 42

3 0 6 0 0

1,089 363

4,545 98 90


1268

1264

0 0 1 0

52 320 606 261

Sutter Tehama

Trinity Tulare

10 0

3

7 0

0

0 0

0

67 43

314 Tuolumne

Ventura Yolo Yuba

010 3

05

112

0 0 0

21 1,045 535 14

Totals 15,002 5,994 134


107,824


Page 32

SECTION IV

APPENDIX

A Report on Budgets, Workloads, and Assessment Appeals Activities 2015-16 APPENDIX 1

ITEMIZATION OF OTHER INCOME (Table A, Column 9)

Only the counties listed provided an itemization of other income.

AMADOR CD Data Inc. ( sale of data) $5,129

CALAVERAS Assessment/Tax Collection Fees $2,192

EL DORADO Timeshare Assessment Fee $258,733 Misc. Revenue (Prop 90/Hist. Exempt Fee) $90,895 ----------------------------------------------------------------- Total $349,628

HUMBOLDT Real Property Non Filing Fee $7,599

INYO Operating transfers in from other financing sources. Geothermal Royalties $68,817

KERN Assessment & Tax Collection Fees $3,255 Aircraft Exemption Fees $525 Parcel Cut & Combine Fees $1,740 Other Services $23,709 Jury/Witness Fees $75 Returned Check Charge $20 Miscellaneous Other Revenue $7,789 Royalties $15,132 ----------------------------------------------------------------- Total $52,245

LOS ANGELES Total Fines, Forfeitures & Penalty $4,467,405 Total Revenue - Use of Money and Property $154,023 Total Charges for Services $19,103 Total Miscellaneous Revenue $530,174 Total Other Financing Sources $0 Total Prior Commitment Cancellations Refunds $86,274 ----------------------------------------------------------------- Total $5,256,979

MADERA State County Assessor Partnership Agreement Program $150,000

MADERA (cont). M a tching f un ds from Coun t y $150,000 ----------------------------------------------------------------- Total $300,000

MERCED LEOP Penalties $12,881 Sale of Fixed Assets $138 Miscellaneous $163 ----------------------------------------------------------------- Total $13,182

MONTEREY Sta te A id- SCAPAP $254,673

NAPA State/County Property Tax Admin Revenue Transfer In $60,720

PLACER LE OP P en alty $75,537 Prop 58 Late Filing Fees $5,070 ----------------------------------------------------------------- Total $80,607

SAN BERNARDINO Interest & Penalties Delinquent Taxes $17,092 Special Assessment All Prior Years $75,610 Special Assessment Current Year $232,698 State Aid for Disaster $48 Fed Aid for Disaster- FEMA $12 Exclusion Fees -$101 Property Info Mgmt System Access Fee $19,638 Prior Years Revenue $724 Other/Data Sales $190,272 ----------------------------------------------------------------- Total $535,993

SAN LUIS OBISPO Inter Fund Revenue $67,255 Auto Replacement $24,878 ----------------------------------------------------------------- Total $92,133

Page 33

-----------------------------------------------------------------

-----------------------------------------------------------------

-----------------------------------------------------------------

-----------------------------------------------------------------

-----------------------------------------------------------------


ITEMIZATION OF OTHER INCOME (Table A, Column 9) CONTINUED

Only the counties listed provided an itemization of other income.

SAN MATEO SDI payments $24,078 Compensation Insurance Refunds $8,250 DELL Settlement from 1999-08 $21,277

Total $53,605

SANTA CLARA Prop 90 Application Fees $5,950 Modernization Funding Data Sales $224,679 CCCASE received payments $2,967 Witness Fees/Subpoenas $30 LEOP Penalty Fees abated -$81,031 (refunded to taxpayers)

Total $152,595

SANTA CRUZ Recorder and ISD for shared positions $343,168 Non-Response Penalty $1,000

Total $344,168

SHASTA CCCASE Audits for other counties $5,367 Segregation Fees $1,279

Total $6,646

SONOMA Table A, Column 4: In 2005 the state legislature suspended PTAGP funding. 13.0 full time employees were transferred from PTAGP to the Assessor General Fund on 07/01/06. Of the remaining PTAGP reserve funds $3,584 was used for the upgrade/replacement of 3 iPads to iPad Pro along with support and maintenance and $301 for 1 license of Acrobat Professional DC. In addition, $5,428 was used to support and maintain two PCs.

Table A, Column 7: Sonoma County maintains a separate trust account for revenue from Assessor property characteristic data sales. An additional $23,111 in property characteristic data sales revenue and $4,618 in interest was collected in that account. The remaining PTAGP reserve fund balance earned an additional $428 in interest on pool cash.

SONOMA (cont.) Table A, Column 9: "Other Income" includes $82 in PY revenue of a SBE settlement in Mohan Et Al v. Dell, Inc. Et Al; Assessor Fees for certification, title research, voluntary merger, informal segregation, and subpoena services of $3,907; Transfer of GF 5% Supplemental Fee Backfill of $535,532.

STANISLAUS Change of Ownership & LEOP Penalties $35,896

VENTURA CCCASE Revenue $8,736 Parcelquest Data Revenue Share $12,500 Historical Aircraft Exemptions $280

Total $21,516

YUBA General Fund Contribution for assessor operations $0

Page 34


ITEMIZATION OF OTHER PROPERTY TYPE (SECURED)

(Table E, Column 17) Only the counties listed provided an itemization of

other property type.

BUTTE The number entered (51) represents those parcels coded as UU (ditches and other miscellaneous parcels, etc.)

CONTRA COSTA Section 11 200 parcels $12,946,380

DEL NORTE Cemetary 4 parcels $16,587 Church 44 parcels $1,415,440 Special/Multi Use 4 parcels $1,315,829 Non-Residential Misc. Structure 111 parcels $8,081,541 Misc. Improvements (No Structure) 52 parcels $3,298,102 Section 11 Properties 12 parcels $68,670 Misc. Non-Taxable/ Gov't Owned 3,489 parcels $0 ----------------------------------------------------------------- Total 3,716 parcels $14,196,169

EL DORADO Worship 80 parcels $109,617,546 Retirement 14 parcels $13,910,560 Vac. Recreation 13 parcels $1,315,460 Imp. Recreation 22 parcels $62,397,446 Community Fac. 28 parcels $15,334,051 Campgrounds 35 parcels $28,047,603 Ski Resorts 3 parcels $83,133,345 Grazing Rights 23 parcels $212,783 Sensitive Land 179 parcels $1,742,668 Underlying Int. 9 parcels $27,823,432 Hydro Plant 1 parcel $115,838 School to 12 2 parcels $813,203 School to 100 18 parcels $10,621,567 School GT 100 3 parcels $7,029,849 Cemeteries 17 parcels $511,461 Fire Supress. 2 parcels $1,917,869 ----------------------------------------------------------------- Total 449 parcels $364,544,681

HUMBOLDT Exempt Property No Use Code 6,103 parcels $473,984,895

INYO This is the total for the remainder of the secured roll. Our system is not allowing for a report to be run on the different types of property.

KINGS Welfare & Religious $459,928,698 Churches $6,273,488 Reimbursable Homeowners Exemptions $108,275,986 Museum $271,325 Unreconcilable Difference -$13,102 ----------------------------------------------------------------- Total $574,736,395

LOS ANGELES Cross Reference (Mapbook 8900)

Land $65,840,577 Improvement $362,437,500 ----------------------------------------------------------------- Total 578 parcels $428,278,077

60-69 Vacant 211 parcels $279,925,906 60-69 Improved 1,987 parcels $5,868,743,349 70-79 Vacant 330 parcels $233,024,915 70-79 Improved 8,967 parcels $31,258,429,495 80-81 Vacant 783 parcels $134,247,302 80-81 Improved 232 parcels $222,480,296 82 Vacant 1 parcel $378,790 83 Vacant 248 parcels $72,220,105 83 Improved 14 parcels $59,676,395 84 Vacant 32 parcels $1,513,641 84 Improved 3 parcels $268,721 85-87 Vacant 139 parcels $7,363,806 85-87 Improved 8 parcels $3,691,015 88 Vacant 1,758 parcels $216,076,893

88 Improved 118 parcels $1,667,738,627 89 Vacant 141 parcels $65,049,443 89 Improved 34 parcels $22,797,881 Other Vacant 167 parcels $47,119,043 Other Improved 67 parcels $377,274,785 ----------------------------------------------------------------- Total 15,818 parcels $40,966,298,395

Page 35


ITEMIZATION OF OTHER PROPERTY TYPE (SECURED) CONTINUED



MADERA Other secured roll category items cannot be itemized with current data from our computer system.

MARIN Floating Homes 379 parcels $80,707,787 Common Areas 593 parcels $758,501 Historical Signif. 9 parcels $17,880,500 Subject to Exemption 838 parcels $137,432,862 Gov't Owned 4,201 parcels $0 State Valued 88 parcels NT ----------------------------------------------------------------- Total 6,108 parcels $236,779,650

MERCED Section 11 87 parcels $13,774,485

MONTEREY Publicly Owned 3,489 parcels $0 Publicly Owned (Taxable) 30 parcels $1,739,979 Fraternal Organizations 57 parcels $24,762,554 Churches 303 parcels $210,513,588 Taxable Schools 63 parcels $288,083,854 Private Hospitals 45 parcels $573,383,581 Cemeteries 23 parcels $7,157,116 Museums 14 parcels $201,568,497 Private Roads 1,325 parcels $21,815,538 SBE Assessed 121 parcels $1,461,451 Utilities Assessed on Local Roll 269 parcels $214,657,295 Condominium Common Area 428 parcels $2,194,752 Percolation Lots 17 parcels $401,553 Non Producing Oil 241 parcels $2,045,972 Labor Camps 25 parcels $25,275,503 Water System Improvements 1 parcel $0 No Use Code 582 parcels $8,478,781 ----------------------------------------------------------------- Total 7,033 parcels $1,583,540,014

NAPA Table E, Columns 8 and 9: include PP Fixtures value but not PP value.

NAPA (cont.) Table E, Column 27: see Column 9 in Misc./Mapping.

Table E, Column 17:

Manufactured Homes 30 parcels $121,553,235 Vacant Land Valued by SBE 165 parcels $466,931 Improved Land Valued by SBE 6 parcels $0 Condominium/ Townhouse Common Area 300 parcels $40,110 PUD RES Common Area 10 parcels $0 Vacant Land Non-Taxable 997 parcels $0 Improved Land Non-Taxable 287 parcels $42,445 Vacant Land R/W 142 parcels $50,762 Improved Land R/W 10 parcels $0 ----------------------------------------------------------------- Total 1,947 parcels $122,153,483

ORANGE Minimum Value & Out of District 1,481 parcels $284,026,702 Associated with another parcel 28 parcels $15,139,172 Water Company Parcels 67 parcels $2,253,134 Wholly Exempt 17,999 parcels $17,172,059,403 Other Misc. not Included in above 2,714 parcels $429,350,992 ----------------------------------------------------------------- Total 22,289 parcels $17,902,829,403

PLACER Non-Profit Camps/ Parks Camps & Parks, General Cemeteries ----------------------------------------------------------------- Total 117 parcels $14,316,655

Page 36





SACRAMENTO Secured Fixtures and Personal Property: Number of parcels is included in columns 1-16.

Assessed value not included in columns 1-16: No further breakdown available.

Includes Church/School/ Misc. Vacant Land 16,269 parcels $1,688,201,340 Secured Fixtures $865,450,714 Secured Personal Property $806,978,858 ----------------------------------------------------------------- Total 16,269 parcels $3,360,630,912

SAN DIEGO Institutional 2,213 parcels $8,402,899,174 Recreational 11,905 parcels $2,176,917,574 Miscellaneous* 475 parcels $40,117,844 ----------------------------------------------------------------- Total 14,593 parcels $10,619,934,592

*(Vacant Taxable Gov't Owned; Improved Taxable Gov't Owned; Other).

SAN JOAQUIN Use Code not Assigned $12,365 Vac. Federal Lands $2,187,001 Federal Buildings 1 parcel $2,781,934 Misc. Federal Property 1 parcel $227,116 Vac. State Lands $4,524,969 State Buildings $723,956 State Shops & Yards $967,310 Misc. State Property $14,963,094 Vac. County Land 1 parcel $837,239 County Buildings $4,109,423 Misc. County Property $4,301,031 Vac. City Lands 8 parcels $7,686,230 City Buildings $5,425,649 City Parks & Other Rec. Fac. 7 parcels $4,040,207 Muni. Utility Prop. (Reservoirs, Sewer) 5 parcels $4,812,957 Parking Lots or Garages $1,955,806

SAN JOAQUIN (cont). Municipal Airports $187,593 Misc. City Property 36 parcels $46,975,495 School District Property 6 parcels $46,192,875 Fire District Property 1 parcel $479,727 Flood Control District Property $2,502 Water District Property 3 parcels $2,754,006 Misc. District Property 1 parcel $11,611,375 Public Owned Land Non-Taxable 5 parcels $1,196,863 Public Owned Land Taxable 144 parcels $14,103,017 ----------------------------------------------------------------- Total 219 parcels $183,059,740

SAN LUIS OBISPO Typically includes the following land uses: RD, retired parcels, land locked - vacant or improved, antenna site, well site, scenic easement,

m o or in g/s to ra ge , tie-downs/port-a-port, misc., imps-nil value.

Mineral Rights $33,079,305

Assessed value: included in columns 1-16.

SAN MATEO Institutional 1,099 parcels $154,061,897 Private Streets 23 parcels $11,049,427 Public Streets & Highways 733 parcels $0 ----------------------------------------------------------------- Total 1,855 parcels $165,111,324

SANTA BARBARA Recreational Open 299 parcels $2,896,906 Drive-In Theaters 3 parcels $3,360,671 Dance Halls 3 parcels $2,205,730 Bowling Alleys 2 parcels $6,981,451 Clubs, Lodging Halls 86 parcels $100,062,262

Page 37





SANTA BARBARA (cont.) Auditoriums, Stadiums 16 parcels $57,222,735 Golf Courses 57 parcels $121,940,844 Race Tracks, Riding Stables 4 parcels $3,037,513 6790 No Description Available 3 parcels $2,133,452 Camps, Cabins 17 parcels $15,821,244 Parks 303 parcels $9,375,260 Section 11 Taxable, Gov't Property 70 parcels $7,949,207 6990 No Description Available 2 parcels $0 Institutional 95 parcels $3,711,849 7001 No Description Available 1 parcel $0 Churches, Covent Rectory 294 parcels $304,298,018 7190 No Description Available 1 parcel $1,072,148 Schools 186 parcels $159,138,515 Colleges 19 parcels $88,511,096 Hospitals 33 parcels $1,456,544,933 Rest Homes 58 parcels $571,884,189 7521 No Description Available 2 parcels $13,755,805 7550 No Description Available 1 parcel $0 Mortuaries, Cemeteries, Mausoleums, Columbarium 30 parcels $7,001,233 7790 No Description Available 1 parcel $0 Public Bldgs., Firehouses, Museums, Post Offices 110 parcels $26,188,692 7824 No Description Available 1 parcel $0 Day Care 11 parcels $32,139,338 Miscellaneous 400 parcels $4,821,445 8090 No Description Available 2 parcels $0

SANTA BARBARA (cont.) Utility Water Company 407 parcels $4,018,871 8150 No Description Available 4 parcels $0 Pipelines; Canals 64 parcels $5,439,278 Rights of Way, Sewer, Land Fills, etc. 187 parcels $1,168,704 8510 No Description Available 2 parcels $0 Water Rights, Pumps 119 parcels $9,818,441 Rivers & Lakes 96 parcels $485,866 Highways & Streets 93 parcels $295,430 Waste 65 parcels $394,620 9000 No Description Available 1 parcel $0 9300-51 112 parcels $26,450,311 Common A rea 79 parcels $311,845 ----------------------------------------------------------------- Total 3,339 parcels $3,050,437,902

SANTA CLARA Structural Improvements $2,883,361,515 Personal Property $5,422,008,307 ----------------------------------------------------------------- Total $8,305,369,822

SANTA CRUZ Private Roads 80 parcels Well Sites 101 parcels Token Value Properties 1,274 parcels Publicly Owned Property 2,476 parcels ----------------------------------------------------------------- Total 3,931 parcels $19,169,383

SHASTA Section 11 Properties 77 pa rcels $26,032,095 Mutual Water Co. 15 parcels $1,161,474 ----------------------------------------------------------------- Total 92 parcels $27,193,569

Page 38





SHASTA (cont). Remainder of parcels include non-taxable government parcels and utility parcels or streets, easements, low or no value parcels.

SISKIYOU Church 99 parcels $30,966,199 Welfare 228 parcels $152,151,281 Section 11 41 parcels $730,012 Other Districts 485 parcels $77,224 School Districts 133 parcels $0 Utilities 272 parcels $0 Municipal 841 parcels $0 County 812 parcels $0 State 683 parcels $0 Federal 5,726 parcels $0 ----------------------------------------------------------------- Total 9,320 parcels $183,924,716

SOLANO Table E, Column 12: No. of Parcels with CLCA contracts are reported on Table F, Column 28.

For Table E all CLCA parcel counts are included in other designations i.e. SFT, Vacant Land, etc. The Assessed Valuation of CLCA again are incorporated and included in other columns on Table E.

Table E, Column 27: The response is "Not Available" for both number of units and assessed value.

SONOMA Common Areas (Manufactured Home Parks) ----------------------------------------------------------------- Total 1,861 parcels $13,206,962

STANISLAUS Assessable Gov't Owned Property 3,145 parcels $60,480,214

TUOLUMNE Improvements other than Residential 243 parcels $15,413,962 Church 59 parcels $1,054,263 Welfare Organizations 15 parcels $952,310

TUOLUMNE (cont). Unsecured Parcels on Secured Roll R&T sec. 2190 3 parcels $187,770 Factored Public Lands 348 parcels $49,800,058 Water Companies 5 parcels $1,423,760 ----------------------------------------------------------------- Total 673 parcels $68,832,123

YUBA Four or More Apt Units 205 parcels $142,932,285 Mobile Home Park 35 parcels $22,939,914 GRP Quarters Retirement etc. 0 parcels $46,809 Misc. Improvements 231 parcels $21,804,762 Water Rights 46 parcels $178,459 Hunting and Fishing Rights 14 parcels $972,752 Timber 38 parcels $5,735,589 Dept. of F&G Wildlife Mang. Area 50 parcels $0 Historical Properties 2 parcels $28,202 Misc. Rural or Ag. Prop. 114 parcels $25,650,141 Undedicated Priv. Sts Rds Wkwys 4 parcels $58,749 Transportation- Terminals Yards 2 parcels $3,207,117 Airports 1 parcel $61,717 Olivehurst Public Utility Dist. 38 parcels $1 Linda County Water District 16 parcels $0 City of Wheatland 16 parcels $6,650 Yuba County Water District 38 parcels $0 City of Marysville 262 parcels $164,989 County Property 141 parcels $0 State Property 41 parcels $0 Yuba County Water Agency 47 parcels $1

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YUBA (cont). Browns Valley Irrigation Dist. 16 parcels $0 Air Force Base 53 parcels $0 National Forest 222 parcels $0 Gov. Wildlife Preserve 26 parcels $0 Federal Property- Other 34 parcels $0 Postal Property 6 parcels $53,050 Highway Parcel 1 parcel $0 Parks Incl Playfields 0 parcels $0 Railways 178 parcels $0 Redevelopment Agency 12 parcels $0 Sanitary & Drainage Districts 27 parcels $0 Fire Protection Districts 13 parcels $0 Elementary School 37 parcels $0 Junior High School 7 parcels $0 High School 8 parcels $0 Community & Junior College 2 parcels $0 State Colleges & Universities 17 parcels $0 Yuba County Office of Education 11 parcels $135,279 Charter School 1 parcel $461,754 Three Rivers Levee Impr Authority 0 parcels $2,044 Other Public Water & Irrig Districts 19 parcels $0 Reclamation District 36 parcels $0 System Use 13 parcels $0 ----------------------------------------------------------------- Total 2,080 parcels $224,440,264

Page 40


ITEMIZATION OF OTHER PROPERTY TYPE (UNSECURED)



BUTTE Mining Claims 60 units $254,879

DEL NORTE Pleasure Boats (Non-Commercial Use) 673 units $3,164,403

Misc. Non-Taxable Gov't Owned 205 units $0 ----------------------------------------------------------------- Total 878 units $3,164,403

EL DORADO Apartments/ Private Water Comp. 15 units $703,483 Agricultural Accounts 93 units $8,516,303 Mining Claims 41 units $173,608 ----------------------------------------------------------------- Total 149 units $9,393,394

HUMBOLDT Mining Claims 18 units $49,236

KINGS Welfare & Religious $4,202,245 Churches $10,120 Reimbursable Homeowners Exemptions $70,000 Historical Aircraft $1,213,977 Soldiers & Sailors $84,136 College $194,830 Homeowners Exemption $70,000 ----------------------------------------------------------------- Total $5,845,308

MARIN Floating Homes 78 units $8,833,181

MARIPOSA Mining Claims 99 units $456,380

MONTEREY Spreckels Water Company $2,193,480 California-American Water Company $4,079,400 Garrapata Water Company $40,980 California-American Water Company $400,000 Little Bear Water Company $1,500 Alisal Water Company $410,729 California-American Water Company $623,710

MONTEREY (cont.) California-American Water Company $35,410 Little Bear Water Company $3,000 -----------------------------------------------------------------

Tot al $ 7, 788, 209

ORANGE Right-of-way Pipeline Assessment 8 units $5,495,478

RIVERSIDE Mining Claims 33 units $1,147,896

SANTA BARBARA Mineral Properties 108 units $24,184,697

SISKIYOU Quarries 5 units $1,243,084 Other Severed Rights 7 units $6,771,701 ----------------------------------------------------------------- Total 12 units $8,014,785

SONOMA Utility-Water Companies 6 units $1,647,283

VENTURA Oil REO Property 545 units $472,289,490 Oil REO 162 units $7,295,010 ----------------------------------------------------------------- Total 707 units $479,584,500

YUBA We cannot determine what specific items are being reported here.

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ITEMIZATION OF OTHER REAL PROPERTY TYPE

(Table F, Column 31) Only the counties listed provided an itemization of


CALAVERAS Manufactured Homes 446 parcels

HUMBOLDT Possessory Interests 738 parcels

LOS ANGELES Mapbook 8900 Countywide Pipeline 42 parcels Mapbook 8920 Water Distribution 728 parcels Mapbook 8940 Possessory Interest 9,595 parcels ---------------------------------------------------------------- Total 10,365 parcels

MERCED Contract Duck Clubs 157 parcels

ORANGE Possessory Interests 6,810 parcels

SAN LUIS OBISPO Mines & Quarries (QM) 35 parcels

SAN MATEO California Water Service Co. 219 parcels

SANTA CLARA Water Company 350 parcels

SANTA CRUZ Manufactured Homes 2,359 parcels Unsecured Possessory Interests 1,266 parcels ---------------------------------------------------------------- Total 3,625 parcels

SONOMA Manufactured Homes & Possessory Interests 5,473 parcels

STANISLAUS Sand & Gravel Assessments 12 parcels

VENTURA Water Companies 217 parcels Sand & Gravel 51 parcels ---------------------------------------------------------------- Total 268 parcels

YOLO Table F, Column 30: Section 11- 42 parcels valued but Prop 13 enrolled. Table F, Column 28: CLCA 987 parcels enrolled at Prop 13. Table F, Column 19: Calamity: 11 were sent, only 4 were returned.

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ITEMIZATION OF OTHER BUSINESS PROPERTY ASSESSMENTS

(Table G, Column 11) Only the counties listed provided an itemization of

other business property assessments.

ALAMEDA Household Personal Property A ccounts 6,460 units

CONTRA COSTA Possessory Interest Assessments 1,691 units Unsecured Improvements Assessments 108 units ---------------------------------------------------------------- Total 1,799 units

HUMBOLDT Industrial Assessments 274 units

LASSEN Business Statements processed that did not result in an appraisal (low value) 26 units

LOS ANGELES Manufactured Home Accessories 24,430 units Apartment House Property Statements Form 571-R 3,196 units ---------------------------------------------------------------- Total 27,626 units

MONTEREY Mutual Water Companies 9 units

NEVADA Unable to further define "other" B P assessments due to limited prop tax system limitations.

SAN FRANCISCO Closed Businesses 74 units

SAN MATEO Special non-property statement Assessment 767 units Escape Assessments 493 units Historical Aircraft 8 units ---------------------------------------------------------------- Total 1,268 units

SANTA CLARA Insufficient to Assess (ITA) Assessments 14,497 units Closed Accounts 3,045 units ---------------------------------------------------------------- Total 17,542 units

VENTURA Cable Companies 47 units Vending Companies 18 units Leasing Companies 941 units ---------------------------------------------------------------- Total 1,006 units

YOLO Pipeline 11 units Gas Wells 68 units BOE 502-P 34 units 571-c 3 units 560-a 4 units ---------------------------------------------------------------- Total 120 units

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OTHER COMMENTS

Only the counties listed provided other comments.

MARIN Table E: To avoid double-reporting the 13 properties included in Column 16, other property type counts and values are affected as follows:

Column 1 is reduced by a count of 10 and a value of $1,412 Column 2 is reduced by a count of 1 and a value of $58,874 Column 8 is reduced by a count of 2 and a value of $17,858,153

Table G, Column 1 includes Vessel Property Statements mailed, not the count of vessels. Table G, Columns 5 and 10 include counts for business and other personal property. Table G, Column 8 includes the count of e-filers from Column 9. Table G, Columns 6, 8 and 9 include counts for business property. Not included in Table G, Column 11 is Floating Homes. These are reported on Table E and in Comments 3.

The total of Table G, Columns 1 through 11 does not represent the total business property statements.

MODOC Table E, Column 25: Included in Column 26. Table F, Column 17: Unable to determine.

NAPA Table I, Column 1: This is a reset. Previous numbers were not verified. 139 is the correct number for 2015-16.

NEVADA Whenever there is a blank field- statistic unavailable due to prop tax system tracking limitations.

ORANGE Table F, Column 1: The actual gross recorded documents received by the I.D. department of the Assessor's office is 660,746. The 137,470 reported corresponds to real property in Orange County and excludes non-title items.

Table F, Column 7: The gross number of Permits received is 90,140. The 14,183 reported corresponds to real property in Orange County.

ORANGE (cont.) Table F, Column 16: The Orange County Assessor's office uses a hybrid of individual parcel analysis and final value adjustment based on property type and base year to complete the proposition 8 review. This is the same method we have used in previous years.

Table J, Columns 2 & 3: We do not track the information requested.

RIVERSIDE Table I: Total Number of Appeals Filed 2015-16: Table I from 2014-2015 concludes 43,267 outstanding appeals as of 6/30/2015. Table J from 2014-2015 concludes 17,686 appeals resolved as of 6/30/2015.

43,267 - 17,686 = 25,581 carried over to 2015-2016. There was no Column 9 for carryover in the BOE Table I for 2015-2016, therefore nowhere to indicate the 25,581 carried over to 2015-2016. The total filed of 4,209 is correct.

In Table J for 2015-2016 the total resolved of 15,807 is correct. Therefore, 25,581 carried over minus 15,807 = 10,174.

Those 10,174 are the 2014 timeshare cases withdrawn on 7/11/2016. Due to the timing of the 7/11/2016 withdrawals, and the 2015-2016 report completed/sent.

SACRAMENTO Table E, Column 18: Parcel count does not include non-assessable mobilehomes.

Table E, Column 23: Number of units is extracted location count. In prior years we reported parcel count. This year we've counted multiple parcels as one location.

Assessed Value does not include Secured Personal Property and Fixtures. Reported figure is adjusted to reconcile with Total Unsecured Roll as certified and reported in BOE 801/802 in July 2016.

Table F: Similar to permits, we receive a voluminous amount of documents each y ear, but many are non-appraisable CIOs, while others are not CIOs at all.

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OTHER COMMENTS CONTINUED

Only the counties listed provided other comments.

SACRAMENTO (cont). Table F, Column 7: In past years, we reported only those permits "Screened In" for appraiser review. This year, and forward, we are reporting "All Building Permits Received" which includes numerous activities (re-roofs, etc.) that are "Screened-Out."

Table F, Column 10: This year we launched our new Parcel Creation application. The only statistic we can extract at this time is 2,250 new parcels created during the reporting period. This figure includes new subdivision lots (Table F, Column 11). At this time we are unable to break out subdivision lots from new parcels count.

Table F, Column 11: Included in Column 10. Unable to break out from New Parcels count. Maybe next year.

Table G, Columns 8 & 9: Similar to recorded documents and building permits, many of the paper and electronically filed Business Property statements we receive do not result in assessments. (Of the 11,679 statements filed electronically, many did not result in assessments). Of the 11,120 Property statements that resulted in assessments, many were filed on paper hard copy. (It would not be appropriate to include the entire Column 9 figure in Column 8).

Table G, Column 15: Reported figure is the sum of all variances.

Table I, Column 4: Included in Columns 2 & 3: unable to break out Rural appeals separately at this time.

SAN LUIS OBISPO Table E, Columns 1, 3, 4 and 5: Values are included in Column 2.

Table E, Column 7: Values are included in Column 6.

Table E, Column 9: Value is included in C olumn 8.

Table E, Columns 11, 12, 13, and 14: Values are included in Column 10.

SAN LUIS OBISPO (cont). Table E, Column 12: Number of parcels is included in Columns 10, 13, and 14.

Table E, Columns 15 and 16: Values are included in Column 8.

Table E, Columns 24, 25, and 27: Values and number of parcels are included in Columns 19-21.

Table F, Columns 17 and 18: Unable to determine since we do not keep this data.

Table F, Columns 24 and 26: Unable to determine since we do not keep this data.

SAN FRANCISCO Table F, Column 7: ALL permits, including in progress construction.

Table F, Column 9: Count of Roll Corrections on the 2016 Roll (as opposed to all Roll Corrections processed between 7/1/15-6/30/16).

Table F, Columns 10 & 11: CCSF does not distinguish between the property splits and subdivision lots.

Table J, Columns 1 & 2: Both Withdrawn - No Value Change (Column 1) and Withdrawn - Value Reduction (Column 2) are Included in Column 3.

SHASTA Table E, Column 11: Total is included in Table E, Column 10.

SISKIYOU Table I & J: 8 appeal applications held over to 2016/17.

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