The 2018 Budget Act appropriated $5 million to create the State Supplementation for County Assessors’ Program. This three-year pilot program will provide funding for county assessors to hire new assessment staff and improve IT systems. Future funding is subject to Budget Act appropriations.
Chapter 37, Statutes of 2018 (Assembly Bill 1817) enacted the provisions governing the Program outlined below.
The Program provides grants of up to $750,000 and requires a county match of $1 for each $2 in grant funds the county receives.
Program funds must supplement and not supplant current funding.
Participants can use Program funds to pay salaries and benefits for assessors’ staff for the following performance categories:
- Assess and enroll new construction.
- Reassess real property that changed ownership.
- Supplemental assessments.
- Reassess modified real property.
- Reassess property that escaped assessment.
- Reassess property that was reduced under Proposition 8.
- Discover property not previously assessed.
- Respond to real property assessment appeals.
- Property tax audits
Program funds can also be used for IT systems to assist assessment activities.
Applications are due to the Department of Finance by September 1, 2018, which has until October 1, 2018 to select participants. Finance will notify the State Controller’s Office to remit Program funds to participants by October 10, 2018, and each September 1 thereafter.
The application must include the following:
- Countywide assessed value in 2017-18.
- Assessment tasks performed for each performance category in 2017-18.
- Dollar value added to the roll in 2017-18 for each performance category.
- The additional staff that will be funded through the Program.
- The estimated value that the Program staff will annually add to the property tax roll for each performance category.
A resolution of the county board of supervisors that states the county agrees to provide the assessor’s office with matching funds must be attached to the application packet.
By August 10, 2019, each participant must provide Finance a report that details the matching funds provided, the total number of staff funded through the program, total assessed value, and the performance outcomes of the Program staff. A reporting template will be developed, and posted on this webpage. Reports will be required to be submitted to Finance by August 10 each year through August 10, 2021.