Back to the Basics
All buildings, structures, fixtures and fences erected on or affixed to the land
What are Improvements?
Proposition that allows for qualifying properties to be given a temporary reduction in their taxable value
San Diego County's Assistant Assessor
Who is Timothy Boncoskey?
Total square feet of 30ft x 50ft single family residence
How much is 1500 square feet?
Feet in one mile
How much is 5,280 ft?
All property that may be seen, weighed, measure, felt, touched, or which is any other manner perceptible to the senses, except land and improvements
What is Personal Property?
Property Tax Rule for Value Approaches
What is Rule 3?
Chief Deputy Assessor/Recorder/County Clerk for Assessor and Valuation
Who is Jeff Olson?
The cost to build 30ft x 50ft house using the BOE compact cost for single family residence at $200/sf
How much is $300,000?
Square feet in an acre
How much is 43,560 square feet?
A right of use over the real property of another
What is Easement?
Revenue and Taxation Code for request for formal exchange of information for assessment purposes
What is Revenue & Taxation Code 441 (d)?
Division Chief II of Realty
Who is Claudia Urbano?
The gross yearly rent of a ten unit 2-bed apartment that is renting out each unit for $2500/mon.
Hint: Rent x units x 12 months = Gross Yearly Rent
How much is $300,000?
Acres in one square mile
How much is 640 arcres?
The right to acquire private property for such public purposes as public buildings, parks, streets, and other public uses
What is Eminent Domain?
Property Tax Rule for Trade Level for Tangible Personal Property
What is Rule 10?
Division Chief II of Assessment Services
The assessed value for a $100,000 machine purchase in 2022 with 89% percent good
How much is $89,000?
Square miles in a township
How much is 6 square miles?
The four agents of production
What are Land, Labor, Capital and Entrepreneurship?
Legislature enacted in 1965 in an attempt to preserve agricultural lands for the production of food and fibers
What is California Land Conservation Act (CLCA) aka Williamson Act?
Division Chief I for Audits & Division Chief I for Appraisals in Business
Who are Robert Vaughn and Omar Castellanos
The taxes on a vessel's current depreciated value of $4,500
What is 0? Below the $5000 taxable threshold.
California three baselines/meridians
What are Humboldt, Mt Diablo and San Bernardino?