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POSITION PAPER:2014-001

01/01/2014

10 MB

2014001.pdf

TOPIC: BUSINESS ASSESSMENT FACTORS: This document recommends several tables of equipment index, percent good and valuation factors for use by all California Assessors in mass appraisal programs designed to derive the market value of Ca. business property within a band of value that meets Ca. property assessment appraisal standards.

POSITION PAPER:2013-001

01/01/2013

546 KB

2013001.pdf

TOPIC: BUSINESS ASSESSMENT FACTORS: This document recommends several tables of equipment index, percent good and valuation factors for use by all California Assessors in mass appraisal programs designed to derive the market value of Ca. business property within a band of value that meets Ca. property assessment appraisal standards.

POSITION PAPER:2012-001

01/01/2012

2.3 MB

2012001.pdf

TOPIC: BUSINESS ASSESSMENT FACTORS: This document recommends several tables of equipment index, percent good and valuation factors for use by all California Assessors in mass appraisal programs designed to derive the market value of Ca. business property within a band of value that meets Ca. property assessment appraisal standards.

POSITION PAPER:2011-001

01/01/2011

.47 MB

2011001.pdf

TOPIC: BUSINESS ASSESSMENT FACTORS: This document recommends several tables of equipment index, percent good and valuation factors for use by all California Assessors in mass appraisal programs designed to derive the market value of Ca. business property within a band of value that meets Ca. property assessment appraisal standards.

POSITION PAPER:2010-001

01/01/2010

.64 MB

2010001.pdf

TOPIC: BUSINESS ASSESSMENT FACTORS: This document recommends several tables of equipment index, percent good and valuation factors for use by all California Assessors in mass appraisal programs designed to derive the market value of Ca. business property within a band of value that meets Ca. property assessment appraisal standards.

POSITION PAPER:Cable Television

05/01/2009

1.8 MB

Cable Television.pdf

TOPIC: CABLE TELEVISON: The California Assessor’s Association (“CAA”) Standards Committee (“Committee”) has reviewed the State Board of Equalization’s (“SBE”) Letter to Assessor’s (LTA) No.2008/032 issued in April 2008 regarding Cable Television. Prior to the issuance of LTA No. 2008/032 the committee, and the CAA as a whole, favored the issuance of a Board LTA regarding Cable Television assessment guidance in light of the recent Digital Infrastructure and Video Competition Act (DIVCA). The resulting LTA however, is an unofficial regulatory mandate rather than advisory direction to local Assessors. Further, it misstates or misapplies applicable California and federal law. The LTA also disregards much of the legal analysis provided to the SBE by its legal staff on March 8, 2008, a copy of which is attached to this position paper.

POSITION PAPER:2009-001

01/01/2009

.45 MB

2009001.pdf

TOPIC: BUSINESS ASSESSMENT FACTORS: This document recommends several tables of equipment index, percent good and valuation factors for use by all California Assessors in mass appraisal programs designed to derive the market value of Ca. business property within a band of value that meets Ca. property assessment appraisal standards.

POSITION PAPER:2008-001

01/01/2008

.45 MB

2008001.pdf

TOPIC: BUSINESS ASSESSMENT FACTORS: This document recommends several tables of equipment index, percent good and valuation factors for use by all California Assessors in mass appraisal programs designed to derive the market value of Ca. business property within a band of value that meets Ca. property assessment appraisal standards.

POSITION PAPER:2007-001

01/01/2007

.21 MB

2007001.pdf

TOPIC: BUSINESS ASSESSMENT FACTORS: This document recommends several tables of equipment index, percent good and valuation factors for use by all California Assessors in mass appraisal programs designed to derive the market value of Ca. business property within a band of value that meets Ca. property assessment appraisal standards.

POSITION PAPER:2006-001

01/01/2006

.54 MB

2006001.pdf

TOPIC: Business Assessment Factors: This document recommends several tables of equipment index, percent good and valuation factors for use by all California Assessors in mass appraisal programs designed to derive the market value of Ca. business property within a band of value that meets Ca. property assessment appraisal standards.

Split Roll-Split Rate Initiatives White Paper

06/2005

0.16 MB

split roll.pdf

TOPIC: To date there are five initiatives circulating that would materially change California’s property tax system. Each adversely impacts, to varying degrees, the Assessor’s ability to annually close the assessment roll on time in a manner consistent with professional standards and state law. While individual Assessors may personally support or oppose an initiative, the CAA, in this white paper, will broadly point out the impacts associated with implementing each of these initiatives.

POSITION PAPER:2005-001

01/01/2005

1.4 MB

200501.pdf

TOPIC: *Revised* Business Assessment Factors: This document recommends several tables of equipment index, percent good and valuation factors for use by all California Assessors in mass appraisal programs designed to derive the market value of Ca. business property within a band of value that meets Ca. property assessment appraisal standards.

POSITION PAPER:2004-GG19

08/23/2004

0.1 MB

GG19.pdf

TOPIC: RESPONSE TO THE CALIFORNIA PERFORMANCE REVIEW REPORT RECOMMENDATION GG19 CENTRALIZE FOR EFFICIENCY THE ASSESSMENT OF COMMERCIAL AIRCRAFT

POSITION PAPER:2004-002

08/05/2004

0.1 MB

2004002.pdf

TOPIC: Domestic Partners

HISTORICAL AIRCRAFT RECOMMENDATIONS

02/11/2004

.03 MB

20040211.pdf

TOPIC: Letter from the Business Property Subcommittee regarding historical aircraft. Also link to an Excel sheet form. 20040211.xls

POSITION PAPER:2004-001

01/01/2004

1.4 MB

2004001.pdf

TOPIC: *Revised* Business Assessment Factors: This document recommends several tables of equipment index, percent good and valuation factors for use by all California Assessors in mass appraisal programs designed to derive the market value of Ca. business property within a band of value that meets Ca. property assessment appraisal standards.

Petition for Revision: RULE 461

9/25/2003

File Size:0.5 MB

r461.pdf

Topic: Real Property Value Changes

Petition for Revision: RULE 21

9/25/2003

File Size:0.6 MB

r21.pdf

Topic: Taxable Possessory Interests Valuation

Petition for Revision: RULE 305.3

9/25/2003

File Size:0.2 MB

r305.pdf

Topic: Application for Equalization under R & T Code Section 469

Petition for Revision: RULE 138

9/25/2003

File Size:0.1 MB

r138.pdf

Topic: Exemption for Aircraft Being Repaired, Overhauled, Modified or Serviced

POSITION PAPER:2003-001

01/01/2003

.352 MB

2003001.pdf

TOPIC: *Revised* Business Assessment Factors: This document recommends several tables of equipment index, percent good and valuation factors for use by all California Assessors in mass appraisal programs designed to derive the market value of Ca. business property within a band of value that meets Ca. property assessment appraisal standards.

POSITION PAPER:2002-001

01/01/2002

6.9 MB

2002001.pdf

TOPIC: CAA Business Assessment Factors for 2002

POSITION PAPER:2001-001

01/01/2001

.569 MB

BAF2001.pdf

TOPIC: CAA Business Assessment Factors for 2001. This document recommends several tables of equipment index, percent good and valuation factors for use by all California Assessors in mass appraisal programs designed to derive the market value of Ca. business property within a band of value that meets Ca. property assessment appraisal standards.

POSITION PAPER:2000-001

01/01/2001

3.54 MB

baf2000.pdf

TOPIC: Business Assessment Factors for 2000: This document recommends several tables of equipment index, percent good and valuation factors for use by all California Assessors in mass appraisal programs designed to derive the market value of Ca. business property within a band of value that meets Ca. property assessment appraisal standards

POSITION PAPER: 99-001

4/15/1999

File Size: 1.2 MB

1999001.pdf

Topic: ADDENDUM TO ASSESSORS' HANDBOOK SECTION 267 October 1998 Issue WELFARE, CHURCH AND RELIGIOUS EXEMPTIONS

POSITION PAPER: 99-002

4/15/1999

File Size: 0.5 MB

1999002.pdf

Topic: Assessors' Handbook Section 504 December 1998 issue ASSESSMENT OF PERSONAL PROPERTY AND FIXTURES

POSITION PAPER: 99-003

7/14/1999

File Size: 3.5 MB

1999003.pdf

Topic: Addendum to Assessors' Handbook Section 502 ADVANCED APPRAISAL

POSITION PAPER: 99-004

12/8/1999

File Size: 0.4 MB

1999004.pdf

Topic: Valuation of Biopharmaceutical Industry Equipment and Fixtures