002 - Assessor GENERAL GOVERNMENT SERVICES ASSESSOR Assessor. At a Glance:

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1 GENERAL GOVERNMENT SERVICES ASSESSOR Operational Summary Mission: To serve the citizens of Orange County by valuing all legally assessable property with uniformity and impartiality, producing property tax assessment rolls in accordance with the laws of the State of California, and helping property owners to understand their property valuations. At a Glance: Total FY Current Modified Budget: 32,097,192 Total FY Projected Expend + Encumb: 33,652,602 Total Recommended FY ,899,184 Percent of County General Fund: 1.03% Total Employees: Strategic Goals: Identify and properly value all taxable property in Orange County. Make property valuation information more accessible and assist taxpayers. Enhance operational efficiency and productivity through the use of technology and adopting procedures to meet the needs of the work and support to the public. Encourage employee development and push training by providing access to relevant training opportunities. Key Outcome Indicators: 2011 Business Plan 2012 Business Plan Performance Measure Results Target How are we doing? VALUE ALL TAXABLE PROPERTY IN ORANGE COUNTY. What: Fulfills the Assessor's Constitutional mandates. Why: Implements the provisions of Proposition 13 and other property tax laws. PUBLISH THE SECURED AND UNSECURED ASSESSMENT ROLLS OF VALUE EVERY JULY. What: Fulfills the Assessor's Constitutional mandates. Why: Establishes the basis for property tax assessments that fund schools and local government services. IMPLEMENT HOMEOWNER, VETERAN & INSTITUTIONAL EXEMPTIONS FOR ELIGIBLE INDIVIDUALS AND ORGANIZATIONS. What: Limits or reduces taxable value, as mandated by the State Constitution. Why: Qualifying individuals and organizations receive the tax-saving benefits of these exemptions. Valued 901,840 real property parcels and 159,464 business/personal property (unsecured assessments) accounts. Published the Secured and Unsecured Assessment Rolls in July More than 495,000 Homeowners, Veterans and Institutional Exemptions were enrolled. Continue to value all taxable property in the County, an estimated 902,000 real property parcels and 160,000 business and personal property accounts. Publish the Secured and Unsecured Assessment Rolls in July Implement exemptions in accordance with property tax laws. We continue to respond to market dynamics and trends that change significantly from year to year, revisions in property tax laws, a workload that is increasing and a workload mix that is shifting continually. We are in the process of valuing all taxable property in the County for the FY Assessment Rolls of Value. We process claims and application forms on a continuous basis. 344 County of Orange

2 GENERAL GOVERNMENT SERVICES Key Outcome Indicators: (Continued) 2011 Business Plan 2012 Business Plan Performance Measure Results Target How are we doing? APPLY TAXABLE VALUE RESTRICTIONS ADOPTED BY CALIFORNIA VOTERS. What: Restricts taxable value based on qualifying events, such as declines in value. Why: Implements Prop. 13 and other property tax laws that restrict the taxable value of property. CONTINUE TO PRODUCE LOCAL ASSESSMENT ROLLS THAT MEET LEGAL QUALITY STANDARDS. What: The SBE conducts periodic surveys to determine if assessment rolls meet legal quality standards. Why: Reduces appeals and related costs, provides uniformity statewide, builds confidence in the system. Applied taxable value restrictions to eligible parcels in accordance with property tax laws. Value may be restricted if property declines in value (Prop. 8, 1979), is transferred between parent and child, or is purchased as a replacement residence by a senior citizen or disabled property owner. In the most recent survey conducted by the State Board of Equalization (SBE), Orange County's local assessment rolls meet legal quality standards established by Government Code Sections and The minimum legal quality rating is 95.0%. In the 2011 survey, Orange County's rating is 100.1%. Continue to proactively apply taxable value restrictions to eligible properties in accordance with property tax laws. Continue to produce assessment rolls in accordance with property tax laws and exceed the minimum legal quality rating of 95.0%. We process claims and application forms on a continuous basis, and evaluate parcels for Prop. 8 conditions annually. The Orange County Assessor and staff continually monitor the status of property tax laws and state rules. Property assessment practice is modified to implement changes in the law. FY Key Project Accomplishments: 901,840 parcels of real estate 159,464 unsecured assessments $420 billion net taxable value 43,344 ownership changes 10,150 new construction events 204,045 temporary value reductions (Includes Value Holds & Partial Restorations) 2,196 new parcels created and mapped 479,233 exemptions enrolled 16,760 parcels are wholly exempt (Govt. Owned - Schools, City, State & Federal) 38,033 Business Property Statements filed electronically (SDR and e-sdr) Provided public service support for almost 101,300 telephone inquiries and just over 16,240 walk-in customers Strategic investment in technology and a strong commitment to staff development, a relatively flat project management structure and empowered project work teams support increased department productivity by allowing staff to work more effectively each year. Staff productivity, as measured by the number of assessed parcels per authorized position, has increased over 84% since The number of real estate parcels has grown almost 94% since 1975, from 465,692 parcels to 901,840 parcels in During the same period, the Assessor's staffing level has only increased 8.2%, from 291 authorized positions to 315. The Assessor Department current staff level is similar to the level in 1988/89. If the department had not realized these productivity gains, approximately 270 additional positions would have been needed to keep pace with the workload. County of Orange 345

3 GENERAL GOVERNMENT SERVICES A new website was launched in October 2009 with a format consistent with County's e-gov standard. The site continues to be updated with new or revised information and more user features. Some of the frequently used forms are now in fillable format to enhance usability and accuracy. In 2007, an e-sdr component was added to the Standard Data Record (SDR) system to provide statewide electronic Business Property Statements (BPS) filing capability for small businesses and individual filers. The Orange County Assessor was appointed the SDR Coordinating Assessor by the California Assessors' Association, and has taken the lead role in developing this system. In 2011, the number of County Assessor participating in the SDR increased to 43, and a new automated business property statement bundling and download capability for the participating assessors was added. These counties receive approximately 95% of all the BPSs filed throughout the State. For the e-sdr component, 22 counties are currently participating. Development of this system has been a collaborative effort, with the public and private sectors. A re-engineered Assessor segment of the Assessment Tax System (ATS) was deployed to production in August The Assessment Tax System (ATS) is the central program that is used by the Orange County Assessor to prepare, deliver and support property valuation and assessments. The Legacy ATS implemented by the Assessor Department 25 years ago has become obsolete. The re-engineered Assessor segment of the Legacy ATS, now called ATS II, is being implemented with a new database structure that provides appraisers with an integrated source of information. Parcel maps, aerial photos, digital photos of improvements, deeds and comparable sale information, relevant laws and rules are all now accessible through a new user interface. The ATS II also integrates assessment information, workflow components, add functionality, and increases processing speed. The ATS II was deployed in August, 2011 to a new hardware production platform that addressed critical operational, performance, data security, costs, and public interface requirements. Conversion and implementation of an ATS upgrade was essential to the County's property tax assessment and collection process. The Assessor Department will use the ATS II to produce the Annual Assessment Roll in July Organizational Summary Assessor Assessment of Business Property Real Property Roll Support Quality Assurance Computer Systems Management Services Assessment Of Business Property - Audits and appraises business personal property and assesses all trade fixtures, leased equipment, boats and aircraft with taxable situs in Orange County. Real Property - Appraises real property, new construction and reassessable changes in ownership, and maintains records on all real property parcels including residential, commercial, rural, industrial and special use properties. Roll Support - Reviews and maintains recorded documents evidencing a change in ownership of real property, prepares Assessor parcel maps and processes Homeowner, Veteran and Institutional Exemptions. Quality Assurance - Provides appraisal methodologies, procedures, training and quality control for roll production, audit and appraisal staff. Computer Systems - Provides programming and data processing services, system security and technical services to support the development of the Assessment Rolls of Value. Management Services - Provides fiscal management, process integration, contract administration, procurement and personnel services, general department administration and public service support to the public and other government agencies. 346 County of Orange

4 GENERAL GOVERNMENT SERVICES Ten Year Staffing Trend: A major challenge to the Department is mitigating the loss of extremely experienced and knowledgeable staff due to retirement. This Department will continue to face this challenge as many of the department s remaining experienced professional staff is past retirement eligibility requirements. Combining the impact from the recent retirements with ongoing hiring freeze due to budget reductions, there are short-term and long-term challenges related to hiring, training, quality of product, and the production of the annual rolls for future years. Ten Year Staffing Trend Highlights: The Assessor Department staff level is equal to 1989, 23 years ago. The department continues to use extra-help and overtime labor to manage seasonal workload fluctuations and complete the significant workload increase that has occurred since In FY , the department deleted 22 vacant positions as a result of the 2011 Vehicle License Fee Revenue Reduction process as well as the on-going vacant position review process. Budget Summary Plan for Support of the County's Strategic Priorities: The Assessor Department recognizes the County s Strategic Priorities and will continue to operate in coordination with those priorities to the extent they do not impact with the Department s constitutional mandates to produce Rolls of Value and provide valuation services to the Orange County s property owners and businesses. Requested Budget Augmentations and Related Performance Results: Unit Amount Description Performance Plan Restore Net County Cost to Maintain Current Level of Services Amount:$ 1,330,000 Additional Net County Cost Requested for Ongoing Assessment Tax System (ATS) cost Amount:$ 1,030,000 Restoration is required to maintain current level of service to produce the annual Assessment Rolls. Augmentation will support postimplementation of ATS II and some other services & supplies expenses. Restoration will allow the Department to initiate the work to meet legal mandates. Augmentation will ensure adequate support of ATS II O&M and mandated assessment and valuation work. BRASS Ser Recommended Budget History: Sources and Uses Actual As of 3/31/12 At 6/30/12 Recommended Amount Percent Total Positions Total Revenues 236, , , ,000 (203,499) Total Requirements 32,389,583 32,097,192 33,971,413 31,899,184 (198,008) Net County Cost 32,152,628 31,583,693 33,326,443 31,589,184 5, (1) Requirements include prior year encumbrance and expenditures. Therefore, the above totals may not match FY projected requirements included in "At a Glance" (Which exclude these). County of Orange 347

5 GENERAL GOVERNMENT SERVICES Columns may not total correctly due to rounding. Detailed budget by expense category and by activity is presented for Budget Control: Assessor in the Appendix on page A10 Budget Units Under Agency Control: No. Agency Name Assessment Of Business Property Real Property Roll Support Quality Assurance Computer Systems Management Services 002 Assessor 5,759,340 9,726,505 8,179, ,168 2,215,517 5,546,251 31,899, Property Tax Admin State Grant 12P Assessor Property Characteristics Revenue ,000 25, , ,000 Total 5,759,340 9,726,505 8,179, ,168 2,215,517 5,711,251 32,062,184 Total 348 County of Orange

6 Appendix Summary of Proposed Budget by Revenue and Expense Category: Intergovernmental Revenues $ 30,926 $ 30,000 $ 20,092 $ 20,000 $ (10,000) % Charges For Services 204, , , ,000 (10,000) Miscellaneous Revenues 1,804 1,500 6,976 0 (1,500) Other Financing Sources , ,999 0 (181,999) Total Revenues 236, , , ,000 (203,499) Salaries & Benefits 29,310,863 28,239,912 29,664,440 28,240, Services & Supplies 3,023,764 3,807,280 4,241,210 3,658,863 (148,417) Equipment 54,956 50,000 65,763 0 (50,000) Total Requirements 32,389,583 32,097,192 33,971,413 31,899,184 (198,008) Net County Cost $ 32,152,628 $ 31,583,693 $ 33,326,443 $ 31,589,184 $ 5, % (1) Requirements include prior year encumbrance and expenditures. Therefore, the above totals may not match FY projected requirements included in "At a Glance" (Which exclude these). Columns may not total correctly due to rounding. Proposed Budget Summary of Assessment Of Business Property: Miscellaneous Revenues $ (1) $ 0 $ 0 $ 0 $ % Total Revenues (1) Salaries & Benefits 5,666,988 5,213,963 6,025,202 5,896, , Services & Supplies 120, ,328 98,199 87,693 (17,635) Total Requirements 5,787,901 5,319,291 6,123,401 5,984, , Net County Cost $ 5,787,902 $ 5,319,291 $ 6,123,401 $ 5,984,035 $ 664, % Proposed Budget Summary of Real Property: Salaries & Benefits $ 10,083,384 $ 9,748,528 $ 10,399,280 $ 8,976,246 $ (772,282) -7.92% Services & Supplies 85,601 88,337 90,338 86,608 (1,729) Total Requirements 10,168,984 9,836,865 10,489,618 9,062,854 (774,011) Net County Cost $ 10,168,984 $ 9,836,865 $ 10,489,618 $ 9,062,854 $ (774,011) -7.87% A10 County of Orange

7 Proposed Budget Summary of Roll Support: Appendix Proposed Budget Summary of Roll Support: Salaries & Benefits $ 8,280,120 $ 8,483,143 $ 8,296,301 $ 8,400,481 $ (82,662) -0.97% Services & Supplies 53,005 78,512 58,207 47,432 (31,080) Total Requirements 8,333,125 8,561,655 8,354,508 8,447,913 (113,742) Net County Cost $ 8,333,125 $ 8,561,655 $ 8,354,508 $ 8,447,913 $ (113,742) -1.33% Proposed Budget Summary of Quality Assurance: Salaries & Benefits $ 692,802 $ 458,463 $ 724,066 $ 487,406 $ 28, % Services & Supplies 5,754 43,383 6,908 6,042 (37,341) Total Requirements 698, , , ,448 (8,398) Net County Cost $ 698,557 $ 501,846 $ 730,974 $ 493,448 $ (8,398) -1.67% Proposed Budget Summary of Computer Systems: Salaries & Benefits $ 2,421,529 $ 2,214,670 $ 2,361,472 $ 2,280,852 $ 66, % Services & Supplies 15,131 14,714 26,149 16,341 1, Total Requirements 2,436,661 2,229,384 2,387,621 2,297,193 67, Net County Cost $ 2,436,661 $ 2,229,384 $ 2,387,621 $ 2,297,193 $ 67, % Proposed Budget Summary of Management Services: Intergovernmental Revenues $ 30,926 $ 30,000 $ 20,092 $ 20,000 $ (10,000) % Charges For Services 204, , , ,000 (10,000) Miscellaneous Revenues 1,805 1,500 6,976 0 (1,500) Other Financing Sources , ,999 0 (181,999) Total Revenues 236, , , ,000 (203,499) Salaries & Benefits 2,166,040 2,121,145 1,858,119 2,198,994 77, County of Orange A11

8 Appendix Proposed Budget Summary of Management Services: Proposed Budget Summary of Management Services: Services & Supplies 2,743,359 3,477,006 3,961,409 3,414,747 (62,259) Equipment 54,956 50,000 65,763 0 (50,000) Total Requirements 4,964,354 5,648,151 5,885,291 5,613,741 (34,410) Net County Cost $ 4,727,398 $ 5,134,652 $ 5,240,321 $ 5,303,741 $ 169, % A12 County of Orange