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To maintain a cohesive and unified organization. To provide informative and responsive services to the public. To be dedicated in the leadership of assessor administration. To be dedicated in the leadership of taxpayer services and taxpayer information. To provide fair, firm, and uniform treatment to the public; and to perform our functions with quality and efficiency. To maintain a staff of knowledgeable professionals who demonstrate integrity, honesty and courtesy towards the Office of Assessor, its employees, and the general public. 2
Locate and identify the ownership of all tangible property in Alameda County. Determine the taxability of all property. Determine the reappraisability of property when it changes ownership. Determine the reappraisability of property that undergoes new construction. 3
Annually assess all real estate in accordance with the California Constitution (Proposition 13). Annually assess all taxable personal property at its fair market value. Determine and apply all legal exemptions. Surrender an accurate assessment roll to the Auditor s Office prior to July 1 st. 4
The Assessor maintains a knowledgeable public information staff to respond accurately to all inquiries regarding property assessments in a timely and courteous manner. 5
Jurisdiction 2016-17 Roll Secured & Unsecured 2017-18 Roll Secured & Unsecured Amount of Change Percent Change Parcels and BPP (Business Personal Property) Accounts Alameda $11,956,192,556 $12,631,250,126 $675,057,570 5.65% 25,088 Albany $2,491,856,415 $2,680,256,350 $188,399,935 7.56% 6,105 Berkeley $17,818,775,135 $19,061,262,017 $1,242,486,882 6.97% 33,277 Dublin $13,825,119,938 $14,892,753,650 $1,067,633,712 7.72% 21,482 Emeryville $5,137,586,254 $5,419,933,009 $282,346,755 5.50% 6,872 Fremont $45,280,460,685 $48,227,631,162 $2,947,170,477 6.51% 70,060 Hayward $19,436,032,681 $20,830,281,362 $1,394,248,681 7.17% 43,322 Livermore $17,132,004,619 $18,250,629,953 $1,118,625,334 6.53% 34,280 Newark $7,653,535,026 $8,812,217,662 $1,158,682,636 15.14% 15,350 Oakland $55,095,742,425 $59,067,367,144 $3,971,624,719 7.21% 120,638 Piedmont $4,071,687,487 $4,294,967,978 $223,280,491 5.48% 4,059 Pleasanton $21,269,316,947 $22,521,081,844 $1,251,764,897 5.89% 27,865 San Leandro $12,878,935,118 $13,613,639,372 $734,704,254 5.70% 28,005 Union City $9,814,859,683 $10,282,506,413 $467,646,730 4.76% 19,972 Unincorporated $18,056,299,427 $18,951,794,490 $894,495,063 4.96% 46,328 General Aircraft & Pipelines $701,484,331 $644,014,013 -$57,470,318-8.19% 789 Total Alameda County $262,619,888,727 $280,181,586,545 $17,561,697,818 6.69% 503,492 6
Pleasanton Unincorporated Union City San Leandro General Aircraft & Pipelines Alameda Albany Berkeley Dublin Emeryville Piedmont Fremont Oakland Newark Livermore Hayward 7
Composition of 2017 / Surrendered Secured Roll by County Percent of Percent of Total Type of Parcel Number of Parcels Assessed Values Total Parcels Assessed Values Single Family Res 371,912 $168,185,259,395 83.60% 63.20% Multi-Family (2-4) 26,074 $10,189,954,677 5.90% 3.80% Multi-Family (5+) 7,473 $18,157,181,278 1.70% 6.80% Commercial and Industrial 21,272 $57,244,711,521 4.80% 21.50% Agricultural 3,507 $1,894,967,597 0.80% 0.70% Vacant Land (Res, C/I) 12,431 $6,950,932,570 2.80% 2.60% Institutional 2,094 $3,298,030,801 0.50% 1.20% Total 444,763 $265,921,037,839 100.00% 100.00% Tabular Items for Above Table Single Family Res (1X) 333,504 $156,507,546,386 Condo (73) 41,874 $12,357,617,340 PC Tract (09) Mobil Homes (07) 2,032 $104,368,322 Mobil Homes (06) 117 $4,803,612 Less Vacant Land (10) -5615.00 ($789,076,265) Single Family Totals 371,912 $168,185,259,395 2-4 Units 26,074 $10,189,954,677 Multi-Family (7x) 50,823 $32,235,229,803 Less Vacant Land (70) -1,476 ($1,720,431,185) Less Condos (73) -41,874 ($12,357,617,340) Multi-Family Totals 7,473 $18,157,181,278 Commercial (3X) 8,838 $13,793,472,681 Industrial (4X) 8,012 $25,376,447,981 Commercial (8X) 2,598 $6,922,810,903 Commercial (9X) 3,974 $13,960,413,141 Less Vacant Land (30) -1,058 ($808,301,709) Less Vacant Land (40) -1,092 ($2,000,131,476) Commercial / Industrial Totals 21,272 $57,244,711,521 Agricultural (5X) 3,507 $1,894,967,597 Vacant Res Land (10) 5,615 $789,076,265 Vacant Tract Land (08) 3,190 $1,632,991,935 Vacant Apartment Land (70) 1,476 $1,720,431,185 Vacant Commercial Land (30) 1,058 $808,301,709 Vacant Industrial Land (40) 1,092 $2,000,131,476 Vacant Totals 12,431 $6,950,932,570 Institutional (6X) 2,094 $3,298,030,801 Constitutionally Exempt (03) 10,426 Lease by Utility (04) 152 Owned by Utility (05) 1,336 Total Parcel Count 456,677 $265,921,037,839 8
$300,000,000,000 $295,000,000,000 (Estimate) $275,000,000,000 $250,000,000,000 $225,000,000,000 $200,000,000,000 $175,000,000,000 $150,000,000,000 $125,000,000,000 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 9
Timely surrender a fair and accurate assessment roll providing significant property tax revenue to Alameda County, its schools, cities, and local districts. Continue to maximize the level of public service that is provided to every taxpayer and citizen in Alameda County. 10
Timely submittal of the 2017-2018 local assessment roll of $280.2 billion, containing 456,600 real estate parcels and 46,800 business personal property accounts. The 6.69% roll increase from 2016-2017 can be attributed to rising real estate values. Many properties afforded reduced assessments during the real estate recession continue to receive assessment increases and contributed $853.4 million to the 2017-2018 roll in recovered Proposition 13 assessed valuation. Continued to make major improvements to the workflow after launching the modern business personal property valuation and assessment system. The business personal property system is integrated with our real property system for increased functionality and efficiency. Successfully concluded the fifth year of a system conversion project to upgrade the property valuation program to a web-based platform over an eight-year period. Reduced the number of General Business 571L statements that needed to be printed and mailed by working with taxpayers to assist them in utilizing an online Business Property reporting system. 11
FY 2017-2018 Approved Budget FY 2018-2019 MOE Funding Request Change from 2017-2018 Approved Budget Amount % Appropriations $26,839,743 $27,887,250 $1,047,507 +3.9% Revenue $8,783,298 $9,525,000 $741,702 +8.4% Net County Cost $18,056,445 $18,362,250 $305,805 +1.7% Total FTE 175.45 174.45-1 -0.6% 12
FY 2017-2018 Approved Budget FY 2018-2019 MOE Funding Request Change from 2017-2018 Approved Budget Amount % Salaries & Benefits $21,127,867 $22,140,431 $1,012,564 +4.8% Discretionary Services & Supplies $1,592,641 $1,574,225 -$18,416-1.2% Non Discretionary Services & Supplies $4,119,235 $4,172,594 $53,359 +1.3% Total $26,839,743 $27,887,250 $1,047,507 +3.9% 13
Salaries and Benefits $22,140,431 79% Discretionary Services & Supplies $1,574,225 6% Non Discretionary Services & Supplies $4,172,594 15% 14
Property Tax Administration FY 2017-2018 Approved Budget FY 2018-2019 MOE Funding Request Change from 2017-2018 Approved Budget Amount % $5,282,298 $5,500,00 $217,702 +4.1% Supplemental Assessment Reimbursement $3,400,000 $4,000,000 $600,000 +17.6% Other Charges $0 $0 $0 0% Other Revenues $101,000 $25,000 -$76,000-75.2% Total Revenue $8,783,298 $9,525,000 +$741,702 +8.4% 15
Supplemental Assessment Reimbursment $4,000,000 42% Other Revenue $25,000 0.3% Property Tax Administration $5,500,000 57.7% 16
NCC Change Salary & Employee Benefits $1,012,564 Discretionary Services and Supplies -$18,416 Non-Discretionary Services and Supplies $53,359 Revenue $741,702 Total $305,805 17
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