Wade asks Audrey Hanks, Ben Larson

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Bias

Do you believe there is bias in our assessments based on information the boards have provided in the past four years?

— Wade

Responses

Audrey Hanks

Hi Wade,

There is no bias in the Humboldt County Assessor’s Office assessments.  The assessments are based upon the requirements as outlined in the California Revenue and Taxation Code.  Appraisers within the Assessor’s Office are certified property tax appraisers and are mandated to appraise within those guidelines.  The California State Board of Equalization performs audits on the Assessor’s Office to ensure that each office is following the guidelines.

Ben Larson

Hi Wade,

I’m not sure what specific information you’re referring to in your question, but what I do know is the lack of consistency in assessments as outlined by the Board of Equalization “audits” that Audrey herself referred to.  

Inconsistencies regarding annually reviewing all decline in value properties; here is the direct quote from the most recent BOE audit “We found that for properties already in a decline-in-value status, the Assessor does not consistently perform annual reviews for each of these properties in accordance with section 51(e).  We found some properties being reviewed annually, and some properties not being reviewed for several years.”  

The latest BOE “audit” goes on to point out inconsistency in proper classification of machinery and equipment on business equipment valuations.  A direct quote from the BOE states “The Assessor’s current practice may lead to inaccurate allocations between fixtures and personal property in specific industry settings and cause incorrect assessments.”

Although I can’t say whether these inconsistencies are a result of bias, any inconsistencies in applying tax law is cause for concern.

Vote Ben Larson Humboldt County Assessor.