ANNUAL REPORT SHASTA COUNTY

Transcription

ANNUAL REPORT
2011 - 2012
OFFICE OF
SHASTA COUNTY
ASSESSOR-RECORDER
LESLIE MORGAN
SHASTA COUNTY ASSESSOR-RECORDER
ITEM 4.2
11/01/11
TABLE OF CONTENTS
Message from Assessor-Recorder
Responsibilities of Assessor-Recorder
Organization Chart
ASSESSOR INFORMATION
Local Assessment Roll Change 2011-2012
2011 Taxable Values by City:
City of Shasta Lake
City of Anderson
City of Redding
Unincorporated
2011 Taxable Values by School District:
Gateway School District
Anderson Union High School
Dunsmuir Union High School
Fall River Unified High School
Shasta Union High School
Red Bluff High School District
Exemptions & Number of Assessments
History of Assessment & Staffing
History of Locally Assessed Property
2011 Roll by Type of Property
Value Growth under Prop 13
Distribution of Parcels
Distribution of Taxable Values
Net County Cost per Assessment
Assessment Appeals
General Revenue by Source
Property Tax Distribution
BOE Roll versus Local Roll Changes
BOE Assessment versus Local Assessment
RECORDER INFORMATION
Recorded Documents by Type
Documentary Transfer Tax by Entity
Recorded Documents Annually
Recorded Deeds Annually
Documentary Transfer Tax Annually
Vital Statistics Annually
Page 1
Page 2
Page 3
EXHIBIT I
EXHIBIT II
EXHIBIT III
EXHIBIT IV
EXHIBIT V
EXHIBIT VI
TABLE I
TABLE II
TABLE III
TABLE IV
TABLE V
TABLE VI
TABLE VII
TABLE VIII
TABLE IX
TABLE X
TABLE XI
TABLE XII
TABLE XIII
TABLE XIV
TABLE XV
TABLE XVI
APPENDIX
Sec. 51 Value Reviews (Prop 8) - Comparison of Factored Base to Current Assessment
Sec. 51 - The law and how it affects your values
Base Year Values to Prop 8 Values for January 1, 2011
Shasta County Factored Base vs. Current Assessment
City of Shasta Lake
City of Anderson
City of Redding
Unincorporated
SHASTA COUNTY
OFFICE OF THE ASSESSOR-RECORDER
LESLIE MORGAN, ASSESSOR·RECORDER
Intra·County toll free: 1·800·479·8009
County website: www.co.shasta.ca.us
Calif. Relay Service @711 or 800·735·2922
1450 Court Street, Ste 208·A
Redding, CA 96001·1667
Voice· (530) 225·3600
Fax· (530) 225·5673
July 27, 2011
MESSAGE FROM THE ASSESSOR-RECORDER
The attached report contains a detailed analysis of all taxable property values in Shasta County as of
the Lien Date, January 1, 2011, including exemptions granted by this office pursuant to California State
Law. This report does not include the taxable value of properties assessed by the California State
Board of Equalization.
2010-2011
2011-2012
DOLLAR CHANGE
PERCENT CHANGE
TOTAL TAXABLE VALue
$15,387,911,301
$14,852,191,369
EXEMPTIONS
($817,364,137)
($905,881,218)
NET TAXABLE VALUE
$14,570,547,164
$13,946,310,151
($535,719,932)
($88,517,081)
-10.83%
($624,237,013)
-4.28%
-3.48%
At a basic tax rate of 1%, over $148 million in revenue will be generated for schools and local
government from this year's assessment roll. With the continuing decline in real estate values, a
proactive approach was taken to initiate Section 51 (Prop 8) reviews in order to appropriately value
properties and provide an accurate tax roll. As a result, 26,257 property owners were notified that their
taxable value has been reduced. These reductions were based on a comparison of the current market
value of their property as of January 1, 2011, to the factored base year value (Prop 13 value) of their
property in accordance with State law.
My report also contains Recorder statistics that are kept on a calendar year basis. For 2010 the
number of recorded deeds decreased 5.7% from calendar year 2009 while the total number of recorded
documents decreased 15.3%. The Recorder also collected documentary transfer tax for 2010 of over
$600 thousand dollars of which $397,735 went to the County of Shasta, $171,124 went to the City of
Redding, $25,292 went to the City of Anderson, and $14,768 went to the City of Shasta Lake. Total
documentary transfer tax increased 1.2% over the prior year.
Keeping up with Shasta County's growth, and now the decline in values, has been a unique challenge
for my staff. It is through the hard work, dedication and professionalism of the employees in the
Assessor-Recorder's Office that this year's work was finished on time and under budget. I want to
thank them for their exceptional effort and dedicated public service.
Thank you for the privilege of serving as your Assessor-Recorder.
Leslie Morgan, Assessor-Recorder
RESPONSIBILITIES OF THE ASSESSOR-RECORDER
The Assessor, a locally elected official, is responsible for locating, identifying the ownership,
and determining the value of all assessable real and personal property within the County of
Shasta. The Assessor must complete an annual assessment roll containing the assessed
values for all properties subject to local assessment. The assessment roll must be submitted
to the County Auditor by July 1st of each year.
The Assessor's staff determines whether property that has changed ownership is subject to re
appraisal under the provisions of Proposition 13. In addition all new construction must be
appraised in accordance with the law.
The Assessor's staff maintains about 5,000 Assessor Parcel Maps as well as creates new
maps based on cadastral data found on recorded surveys and maps. Assessor maps are also
the base map for the County's Geographic Information System (GIS). In addition, the
Assessor's cadastral mapping specialists keep track of all Tax Rate Area geographic
boundaries to make sure the tax revenue goes to the correct entity. All this is done
electronically allowing the Assessor's Parcel Maps to be accessed by computer terminals.
Other functions of the Assessor include the granting of all legal exemptions, the defending of
assessment appeals before the Assessment Appeals Board, the annual valuation of all
business personal property and other taxable personal property such as boats and aircraft,
and the Assessor's staff must perform all mandatory property tax audits on business properties
as defined by law.
The Recorder is responsible to examine, index, and electronically image all recordable
documents submitted that meet statutory recording requirements. All vital records (births,
deaths, and marriages) are filed with the Recorder. The Recorder must collect and account for
all fees and transfer tax related to the recording of documents according to the law. In
addition, the Recorder must preserve maps and other land records important to the history of
Shasta County by using appropriate technology and by adopting proper storage methods.
The Recorder provides electronic access to recordings for the public in the Recorder's lobby.
The Recorder also has online access to recorded documents, available by paid subscription to
title companies and other businesses, which streamlines the recording process in Shasta
County.
The Assessor-Recorder's Office maintains a web site (see below) with assessment and
recording information available to download free. In addition, the Assessor's Maps and
assessment roll information may be viewed and printed. The Recorder's Index of recorded
documents may also be viewed on this site and vital records may be ordered on-line.
(http://www.co.shasta.ca.us/Departments/AssessorRecorder/index.shtml)
2
SHASTA COUNTY ASSESSOR-RECORDER'S OFFICE
ORGANIZATIONAL CHART
JULY, 2011
LESLIE MORGAN
ASSESSOR-RECORDER
f------i
I
I
Paula Lewis
Program Mgr.
Cathy Scott
Administration
Deputy
I
I
I
Recorder
I
wayne Stephens
Valuation Deputy
I
Vicky Gibson
Program Mgr
Mapping
I
Bruce Copeland
David Baker
Sr Sup Real Prop
Appr
Residential
Sr Sup Real Prop
Appr
Rural
I
I
Melanie Wicker
W. Carpenter,
Trisha Coffey
Supvr Asr-Rec Cieri<
Appraisal
C.GiII,
N. Gonzalez,
B. Hinkle,
D. Zak,
Vacant
Real Prop Apprs
Vacant
Appraisal
Vacant
Micrographics
Vitals
I
J. Schurig
I
I
Katie Hamer-Emlay
Program Mgr
Roll Production
Recording
Z. Loop
P. Macias,
H. Arnett, E. Fttz,
Sr Spec Real Prop Apprs
Commercialllndustrial
B. Douglas,
I
I
I
Sr Asr-Rec Cieri<
Accounting
C.Adams,
L. Gestri
Asr-Rec Clerl<s
E. Scott
Administrative
Assistant
L. Ghidinelli
Vacant, Vacant
Asr-Rec Clerl<s
L Miller, T. Ritter,
Vacant
Asr-Rec Clerl<s
EIH
D.McGowan
Asr-Rec Clerl<s
3
D. Christensen,
B. Lucak, M. McNary,
M.Chvosla,
Asr-Rec Clerl<s
I
P. Archer,
E. Davis,
D. Duckett,
P. King
Vacant
Real Prop Apprs
T. Saechao,
B. Serna
J. Oilar, C. Word
Auditor,
Appraisers
C. Dickson
Sr Asr-Rec Cieri<
P. Garland,
Asr-Rec Cieri<
K. Swartzendruber
Asr-Rec Cieri< EIH
SHASTA COUNTY ASSESSOR
LOCAL ASSESSMENT ROLL CHANGE 2011-2012
LAND
IMPROVEMENTS
PERSONAL PROPERTY
GROSS SECURED TAXABLE VALUE
LESS EXEMPTIONS ALLOWED
NET SECURED TAXABLE VALUE
LAND
IMPROVEMENTS
PERSONAL PROPERTY
GROSS UNSECURED TAXABLE VALUE
NET UNSECURED TAXABLE VALUE
LAND
IMPROVEMENTS
PERSONAL PROPERTY
GROSS TAXABLE VALUE
NET TAXABLE VALUE
2011-2012 Annual Report
2010-2011
4,580,950,751
9,669,488,121
282,438,632
14,532,877,504
$
$
$
$
$
(744,297,555)
$ 13,788,579,949
$
$
$
$
$
$
2010-2011
53,869,331
234,833,780
566,330,686
855,033,797
(73,066,582)
781,967,215
$
$
$
$
$
$
SECURED ROLL
2011-2012
4,239,560,506 $
9,390,966,641 $
258,939,774 $
13,889,466,921 $
(842,596,473) $
13,046,870,448 $
UNSECURED
2011-2012
48,790,177
225,862,334
688,071,937
962,724,448
(63,284,745)
899,439,703
$ CHANGE
(341,390,245)
(278,521,480)
(23,4~8,858)
(643,410,583)
%
-7.45%
-2.88%
-8.32%
-4.43%
(98,298,918)
13.21%
(741,709,501)
-5.38%
ROLL
$ CHANGE
(5,079,154)
(8,971,446)
121,741,251
107,690,651
%
-9.43%
-3.82%
21.50%
12.59%
9,781,837
-13.39%
117,472,488
15.02%
LOCAL COMPOSITE ASSESSMENT ROLL
2010-2011
2011-2012
$ CHANGE
%
$
$
$
$
$
$
$
$
$
$
$
$
$ 4,634,820,082 $ 4,288,350,683 $
$ 9,904,321,901 $ 9,616,828,975 $
$
848,769,318 $
947,011,711 $
$ 15,387,911,301 $ 14,852,191,369 $
$
(81Z}64,j3IlJ _&Q5,8B1,2J8) $_
$ 14,570,547,164 $ 13,946,310,151 $
(346,469,399)
(287,492,926)
98,242,393
(535,719,932)
(881 517,081)
(624,237,013)
-7.48%
-2.90%
11.57%
-3.48%
10.83%
-4.28%
EXHIBIT I
2011 TAXABLE VALUES
BY CITY I UNINCORPORATED
CITY OF SHASTA LAKE
LAND
IMPROVEMENTS
PERSONAL PROPERTY
GROSS TAXABLE VALUE
LESS EXEMPTIONS
2011 NET TAXABLE VALUE
$
$
$
$
$
$
TAXABLE VALUE 1-1-2011
UNSECURED
SECURED
TOTAL
462,817
161,435,760 $
$ 161,898,577
465,047,177 $
3,290,355 $ 468,337,532
8,826,263 $
20,148,321
11,322,058 $
637,804,995 $ 12,579,435 $ 650,384,430
(71,040) $
(30,239,808)
(30, 168, 768) $
607,636,227 $ 12,508,395 $ 620,144,622
$
637,043,118
$
12,024,372
$
649,067,490
DOLLAR CHANGE
$
(29,406,891) $
484,023
$
(28,922,868)
PERCENTAGE CHANGE
4.03%
448
-4.62%
5,334
NUMBER OF ASSESSMENTS
-4.46%
5,782
CITY OF ANDERSON
LAND
IMPROVEMENTS
PERSONAL PROPERTY
GROSS TAXABLE VALUE
LESS EXEMPTIONS
$
$
$
$
$
$
UNSECURED
TOTAL
SECURED
2,510,631 $ 178,739,910
176,229,279 $
396,293,641 $ 13,792,145 $ 410,085,786
29,598,100
7,965,666 $ 21,632,434 $
580,488,586 $ 37,935,210 $ 618,423,796
(44,979,147) $ (4,401,340) $ (49,380,487)
535,509,439 $ 33,533,870 $ 569,043,309
$
563,907,093
$
33,218,473
$
597,125,566
DOLLAR CHANGE
$
(28,397,654) $
315,397
$
(28,082,257)
PERCENTAGE CHANGE
-5.04%
4,170
Page 1 of 2
0.95%
499
-4.70%
4,669
EXHIBIT II
2011 TAXABLE VALUES
CITY OF REDDING
UNSECURED
TOTAL
SECURED
1,828,361,925 $ 26,562,595 $ 1,854,924,520
5,127,454,985 $ 126,102,048 $ 5,253,557,033
123,531,173 $ 303,311,090 $ 426,842,263
7,079,348,083 $ 455,975,733 $ 7,535,323,816
LAND
IMPROVEMENTS
PERSONAL PROPERTY
GROSS TAXABLE VALUE
LESS EXEMPTIONS
$
$
$
$
$ (542,225,231) $ (55,987,132) $ (598,212,363)
$ 6,537,122,852 $ 399,988,601 $ 6,937,111,453
$ 7,033,565,995
DOLLAR CHANGE
$ (496,443,143) $ (29,727,000) $ (526,170,143)
PERCENTAGE CHANGE
$ 429,715,601
-6.92%
5,758
-7.06%
36,559
$ 7,463,281,596
-7.05%
42,317
UNINCORPORATED
UNSECURED
SECURED
TOTAL
2,073,533,542 $ 19,254,134 $ 2,092,787,676
3,402,170,838 $ 82,677,786 $ 3,484,848,624
116,120,877 $ 354,302,150 $ 470,423,027
5,591,825,257 $ 456,234,070 $ 6,048,059,327
(225,223,327) $ (2,825,233) $ (228,048,560)
5,366,601,930 $ 453,408,837 $ 5,820,010,767
LAND
IMPROVEMENTS
PERSONAL PROPERTY
GROSS TAXABLE VALUE
LESS EXEMPTIONS
$
$
$
$
$
$
$ 5,554,063,743
DOLLAR CHANGE
$
PERCENTAGE CHANGE
$ 307,008,769
(187,461,813) $ 146,400,068
-3.38%
50,685
Page 2 of 2
47.69%
6,250
$ 5,861,072,512
$
(41,061,745)
-0.70%
56,935
EXHIBIT II
2011 TAXABLE VALUES
BY SCHOOL DISTRICT
GATEWAY SCHOOL DISTRICT
SECURED
UNSECURED
TOTAL
687,044,829 $ 10,528,483 $ 697,573,312
1,463,731,498 $ 34,707,712 $ 1,498,439,210
60,410,445 $ 99,071,487 $ 159,481,932
2,211,186,772 $ 144,307,682 $ 2,355,494,454
(91,277,962) $
(968,170) $
(92,246, 132)
2,119,908,810 $ 143,339,512 $ 2,263,248,322
LAND
IMPROVEMENTS
PERSONAL PROPERTY
GROSS TAXABLE VALUE
LESS EXEMPTIONS
$
$
$
$
$
$
$ 2,268,964,663
DOLLAR CHANGE
$
PERCENTAGE CHANGE
$ 158,206,175
(149,055,853) $ (14,866,663) $
-9.40%
3,217
-6.57%
17,411
$ 2,427,170,838
(163,922,516)
-6.75%
20,628
ANDERSON UNION HIGH SCHOOL DISTRICT
UNSECURED
TOTAL
SECURED
5,558,714 $ 850,197,623
844,638,909 $
1,720,172,961 $ 38,717,439 $ 1,758,890,400
48,032,658 $ 120,106,529 $ 168,139,187
2,612,844,528 $ 164,382,682 $ 2,777,227,210
(4,897,068) $ (130,859,576)
(125,962,508) $
2,486,882,020 $ 159,485,614 $ 2,646,367,634
LAND
IMPROVEMENTS
PERSONAL PROPERTY
GROSS TAXABLE VALUE
LESS EXEMPTIONS
$
$
$
$
$
$
$ 2,581,615,495
DOLLAR CHANGE
$
PERCENTAGE CHANGE
$ 166,128,092
(94,733,475) $
-3.67%
18,397
Page 1 of 3
$ 2,747,743,587
(6,642,478) $
-4.00%
2,253
(101,375,953)
-3.69%
20,650
EXHIBIT III
2011 TAXABLE VALUES
BY SCHOOL DISTRICT
DUNSMUIR UNION HIGH SCHOOL DISTRICT
LAND
IMPROVEMENTS
PERSONAL PROPERTY
GROSS TAXABLE VALUE
LESS EXEMPTIONS
$
$
$
UNSECURED
SECURED
34,110 $
24,051,930 $
51,489 $
20,710,566 $
194,390 $
689,835 $
279,989 $
45,452,331 $
(14,110) $
(812,463) $
265,879 $
44,639,868 $
$
45,402,752
DOLLAR CHANGE
$
$
$
$
PERCENTAGE CHANGE
$
242,819
$
(762,884) $
23,060
$
9.50%
19
-1.68%
882
TOTAL
24,086,040
20,762,055
884,225
45,732,320
(826/573)
44,905,747
45,645,571
(739,824)
-1.62%
901
FALL RIVER UNIFIED HIGH SCHOOL DISTRICT
LAND
IMPROVEMENTS
PERSONAL PROPERTY
GROSS TAXABLE VALUE
LESS EXEMPTIONS
$
$
$
SECURED
UNSECURED
TOTAL
2,037,507 $ 250,303,380
248,265,873 $
377,334,661 $ 12,585,263 $ 389,919,924
17,333,384 $ 202,489,846 $ 219,823,230
642,933,918 $ 217,112,616 $ 860,046,534
(469,090) $
(26,012,100) $
(26,481, 190)
616,921,818 $ 216,643,526 $ 833,565,344
$
619,752,040
DOLLAR CHANGE
$
PERCENTAGE CHANGE
$
$
$
52,656,037
$
672,408,077
(2,830,222) $ 163,987,489
$
161,157,267
-0.46%
7,119
Page 2 of 3
$
311.43%
546
23.97%
7,665
EXHIBIT III
2011 TAXABLE VALUES
BY SCHOOL DISTRICT
SHASTA UNION HIGH SCHOOL DISTRICT
TOTAL
SECURED
UNSECURED
2,415,822,991 $ 30,505,063 $ 2,446,328,054
5,789,632,390 $ 139,388,796 $ 5,929,021,186
132,016,725 $ 266,072,985 $ 398,089,710
8,337,472,106 $ 435,966,844 $ 8,773,438,950
(597,395,406) $ (56,931,017) $ (654,326,423)
7,740,076,700 $ 379,035,827 $ 8,119,112,527
LAND
IMPROVEMENTS
PERSONAL PROPERTY
GROSS TAXABLE VALUE
LESS EXEMPTIONS
$
$
$
$
$
$
$ 8,232,164,007
DOLLAR CHANGE
$
PERCENTAGE CHANGE
$ 403,949,776
(492,087,307) $ (24,913,949) $
(517,001,256)
-6.17%
6,896
-5.98%
52,343
$ 8,636,113,783
-5.99%
59,239
RED BLUFF HIGH SCHOOL DISTRICT
LAND
IMPROVEMENTS
PERSOI\JAL PROPERTY
GROSS TAXABLE VALUE
LESS EXEMPTIONS
$
$
$
$
$
$
UNSECURED
SECURED
126,300 $
19,735,974 $
411,635 $
19,384,565 $
136,700 $
456,727 $
674,635 $
39,577,266 $
(5,290) $
(1,136,034) $
669,345 $
38,441,232 $
$
40,680,992
DOLLAR CHANGE
$
(2,239,760) $
PERCENTAGE CHANGE
NUI\IIBER OF ASSESSMENTS
-5.51%
596
Page 3 of 3
$
784,316
$
(114,971) $
-14.66%
24
TOTAL
19,862,274
19,796,200
593,427
40,251,901
(1,141,324)
39,110,577
41,465,308
(2,354,731 )
-5.68%
620
EXHIBIT 1/1
2011 SUPPLEMENTARY ROLL STATISTICS
EXEMPTIONS
EXEMPTION TYPE
2011-2012
UNSECURED
SECURED
WELFARE
RELIGIOUS
DISABLED VETERANS
VETERANS
CHURCH
COLLEGE
LOWVALUE PROPERTY*
HOMEOWNERS
CEMETERY
HISTORICAL AIRCRAFT
PUBLIC SCHOOL
LIBRARY/MUSEUM
2011-2012 TOTAL
$
$
$
$
$
$
$
$
$
$
$
351,065,087
113,530,631
85,437,233
4,000
3,551,660
15,725,631
1,130,228
268,284,816
1,952,714
$
61,299,533
$
$
$
$
$
$
193,416
383,610
1,096,776
21,000
$
286,160
$
TOTAL
NUMBER
$
412,364,620
113,530,631
85,437,233
4,000
3,745,076
16,109,241
2,227,004
268,305,816
1,952,714
286,160
546,171
1,372,552
905,881,218
299
202
805
1
13
9
1,568
38,637
7
6
2
6
41,555
41,715
$
$
$
$
$
$
$
$
$
$
$
$
$
546,171
1,368,302
842,596,473
$
4,250
63,284,745
2010-2011 TOTAL
$
744,297,555
$
73,066,582
$
817,364,137
CHANGE
$
98,298,918
$
(9,781,837) $
88,517,081
PERCENTAGE CHANGE
13.21%
-13.39%
(160)
10.83%
-0.38%
CHANGE
PERCENT
CHANGE
*(Exemption for property with value of $2, 000 or less)
2010-2011
2011-2012
SECURED
96,727
96,748
21
0.02%
UNSECURED
13,546
12,955
(591)
-4.36%
TOTAL
110,273
109,703
-570
-0.52%
EXHIBIT IV
50 YEAR HISTORY OF ASSESSMENT AND STAFFING
FISCAL
YEAR
2011-12
2010-11
2009-10
2008-09
2007-08
2006-07
2005-06
2004-05
2003-04
2002-03
2001-02
2000-01
1999-00
1998-99
1997-98
1996-97
1995-96
1994-95
1993-94
1992-93
1991-92
1990-91
1989-90
1988-89
1987-88
1986-87
1985-86
1984-85
1983-84
1982-83
1981-82
1980-81
1979-80
1978-79
1977-78
1976-77
1975-76
1974-75
1973-74
1972-73
1971-72
1970-71
1969-70
1968-69
1967-68
1966-67
1965-66
1964-65
1963-64
1962-63
SECURED
UNSECURED
TOTAL
96,748
12,955
109,703
96,727
13,546
110,273
96,572
13,877
110,449
96,091
14,447
110,538
95,210
14,255
109,465
* 94,128
13,767
107,895
95,100
13,021
108,121
94,111
12,825
106,936
93,211
12,329
105,540
92,596
12,046
104,642
91,839
11,807
103,646
90,926
11,788
102,714
90,185
11,900
102,085
89,711
11,915
101,626
89,211
11,998
101,209
88,812
12,049
100,861
88,449
** 12,057
100,506
87,767
14,199
101,966
86,078
13,984
100,062
84,739
13,987
98,726
83,014
13,694
96,708
80,801
12,998
93,799
78,643
12,392
91,035
76,681
11,892
88,573
75,344
11,364
86,708
74,130
11,148
85,278
73,122
10,573
83,695
72,018
10,806
82,824
71,324
10,467
81,791
70,763
9,910
80,673
69,697
9,091
78,788
67,940
10,488
78,428
65,776
9,890
75,666
62,756
9,219
71,975
60,299
8,799
69,098
58,182
8,109
66,291
57,458
7,564
65,022
56,432
6,974
63,406
54,820
6,461
61,281
53,249
7,301
60,550
51,293
6,898
58,191
50,000
6,614
56,614
47,900
6,359
54,259
47,279
6,708
53,987
45,687
5,761
51,448
39,443
3,120
42,563
35,628
3,099
38,727
34,355
4,616
38,971
32,415
4,630
37,045
30,942
2,844
33,786
NUMBER OF
SUPPLEMENTALS
5,639
5,728
6,397
7,357
8,613
11,412
14,708
13,808
14,435
12,984
12,222
11,225
8,884
10,919
9,171
9,100
11,305
9,646
10,434
11,615
13,818
12,820
10,420
10,877
10,760
12,789
12,906
NUMBER OF
PROP. 8
26,257
23,375
16,400
5,496
1,205
1,318
735
1,058
1,540
2,902
4,876
5,591
***
5732
STAFF
COUNT
38.0
40.0
40.0
40.0
42.0
43.0
43.0
43.0
43.0
41.0
41.2
41.2
41.2
41.2
41.2
40.2
40.2
40.2
39.2
41.2
42.2
41.0
41.0
39.0
39.0
39.0
41.0
41.0
38.0
38.0
44.0
44.0
44.0
53.0
49.0
48.0
42.0
42.0
42.0
42.0
43.0
43.0
44.0
44.0
45.0
34.0
32.0
28.0
25.0
26.0
• Manufactured Homes were combined with their fee parcel accounting for decrease in secured assessments from prior year.
.. "Low Value Property Exemption" threshold increased from $1,000 to $2,000 for lien date 1995 accounting for decrease in assessments from 1994.
... Section 51 Reductions (Prop 8) statistics as available from current database system
EXHIBIT V
50 YEAR HISTORY OF TAXABLE VALUE
SECURED AND UNSECURED LOCALLY ASSESSED PROPERTIES
YEAR
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
1987
1986
1985
1984
1983
1982
1981
1980
1979
1978
1977
1976
1975
1974
1973
1972
1971
1970
1969
1968
1967
1966
1965
1964
1963
1962
LAND
$ 4,288,350,683
$ 4,634,820,082
$ 5,062,938,138
$ 5,229,552,223
$ 4,893,969,995
$ 4,385,730,593
$ 3,759,253,960
$ 3,369,278,683
$ 3,139,119,236
$ 2,944,708,354
$ 2,797,710,759
$ 2,688,533,075
$ 2,592,972,429
$ 2,516,321,185
$ 2,451,512,546
$ 2,373,462,193
$ 2,321,985,568
$ 2,254,283,391
$ 2,152,531,707
$ 2,045,960,966
$ 1,885,985,650
$ 1,675,284,731
$ 1,528,958,803
$1,441,786,784
$ 1,376,815,428
$ 1,314,737,550
$ 1,251,000,500
$ 1,169,566,900
$ 1,101,148,100
$ 1,030,467,060
$ 940,188,390
$ 832,634,880
$ 695,416,380
$ 590,546,940
$ 526,780,000
$ 609,539,680
$ 502,569,000
$ 492,291,924
$ 470,988,144
$ 387,940,588
$ 353,747,504
$ 324,168,548
$ 313,375,388
$ 235,231,212
$ 229,299,400
$ 189,811,500
$ 176,937,440
$ 159,301,060
$ 134,311,180
$ 127,717,280
IMPROVEMENTS
9,616,828,975
$
$
9,904,321,901
$ 10,337,193,804
$ 10,520,575,047
$ 10,048,629,751
$
9,284,525,293
$
8,374,881,045
$
7,640,812,384
$
6,979,067,956
$
6,386,236,985
$
5,885,832,366
$
5,531,187,855
$
5,271,832,270
$
5,113,597,525
$
4,929,172,391
$
4,853,902,760
$
4,719,303,992
$
4,533,725,676
$
4,438,745,183
$
4,226,068,836
$
3,909,942,226
$
3,572,105,006
$
3,195,696,140
$
2,873,213,724
$
2,631,311,314
$
2,428,244,680
$
2,280,673,850
$
2,097,524,250
$
1,952,179,095
$
1,836,159,440
$
1,621,170,970
$
1,401,306,100
$
1,173,251,040
$
975,129,080
$
801,100,000
$
668,030,500
$
528,995,860
$
449,467,000
$
391,969,340
$
354,018,880
$
341,443,612
$
305,801,260
$
285,705,040
$
272,662,476
$
258,573,396
$
235,110,120
$
219,352,760
$
204,795,320
$
184,111,660
$
176,358,140
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
PERSONALTY
947,011,711
848,769,318
893,783,399
899,975,103
856,199,224
785,103,315
723,924,148
700,396,177
698,715,914
671,136,517
639,500,724
558,643,555
551,588,946
535,440,605
535,824,780
514,142,789
501,044,544
481,170,749
388,016,200
388,861,928
364,641,911
331,485,376
300,427,640
271,165,852
231,014,535
224,376,330
209,209,190
214,986,141
197,124,235
190,396,955
228,223,660
160,299,748
250,155,684
212,370,180
210,236,000
167,048,948
154,558,048
136,945,968
110,595,980
105,476,928
102,574,916
131,927,800
135,111,960
134,911,296
134,818,344
114,469,552
103,958,280
86,609,640
78,604,440
65,830,560
TOTAL
$ 14,852,191,369
$ CHANGE
% CHANGE
$ (535,719,932)
-3.48%
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
15,387,911,301
16,293,915,341
16,650,102,373
15,798,798,970
14,455,359,201
12,858,059,153
11,710,487,244
10,816,903,106
10,002,081,856
9,323,043,849
8,778,364,485
8,416,393,645
8,165,359,315
7,916,509,717
7,741,507,742
7,542,334,104
7,269,179,816
6,979,293,090
6,660,891,730
6,160,569,787
5,578,875,113
5,025,082,583
4,586,166,360
4,239,141,277
3,967,358,560
3,740,883,540
3,482,077,291
3,250,451,430
3,057,023,455
2,789,583,020
2,394,240,728
2,118,823,104
$ 1,778,046,200
$ 1,538,116,000
$ 1,444,619,128
$ 1,186,122,908
$ 1,078,704,892
$
973,553,464
847,436,396
$
797,766,032
$
761,897,608
$
734,192,388
$
642,804,984
$
622,691,140
$
$
539,391,172
$
500,248,480
450,706,020
$
397,027,280
$
369,905,980
$
(906,004,040)
(356,187,032)
851,303,403
1,343,439,769
1,597,300,048
1,147,571,909
893,584,138
814,821,250
679,038,007
544,679,364
361,970,840
251,034,330
248,849,598
175,001,975
199,173,638
273,154,288
289,886,726
318,401,360
500,321,943
581,694,674
553,792,530
438,916,223
347,025,083
271,782,717
226,475,020
258,806,249
231,625,861
193,427,975
267,440,435
395,342,292
275,417,624
340,776,904
$ 239,930,200
$
93,496,872
$
258,496,220
$
107,418,016
$
105,151,428
$
126,117,068
$
49,670,364
$
35,868,424
$
27,705,220
$
91,387,404
$
20,113,844
$
83,299,968
$
39,142,692
$
49,542,460
$
53,678,740
$
27,121,300
-5.56%
-2.14%
5.39%
9.29%
12.42%
9.80%
8.26%
8.15%
7.28%
6.20%
4.30%
3.07%
3.14%
2.26%
2.64%
3.76%
4.15%
4.78%
8.12%
10.43%
11.02%
9.57%
8.19%
6.85%
6.05%
7.43%
7.13%
6.33%
9.59%
16.51%
13.00%
19.17%
15.60%
6.47%
21.79%
9.96%
10.80%
14.88%
6.23%
4.71%
3.77%
14.22%
3.23%
15.44%
7.82%
10.99%
13.52%
7.33%
1978 - Proposition 13 went into effect this year
EXHIBIT VI
TOTAL ASSESSMENT ROLL 2011·2012
SYROLL TYPE
LAND
IMPROVEMENTS
PERSONAL PROPERTY
TOTAL
TAXABLE VALUE
$
4,288,350,683
$
9,616,828,975
$
947,011,711
$
14,852,191,369
PERSONAL
PROPERTY
6.38%
%
28.87%
64.75%
6.38%
D
IMPROVEMENTS
64.75%
TARI
J=
I
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
1987
1986
1985
1984
1983
1982
1981
1980
1979
1978
en
CD
..
en
..
N
M
~
~
It)
CO
.,f'
en
0:::
«
w
>
CO')
CO')
z
en
w
~~
~Z
3=w
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D::=;)
~
i=
C)o
lO
..JO
co
CO')
..J~
~
en
«w
OM
o:::~
~a..
Zo
0:::
Wo:::
~a.
en
en 0:::
w
we
en
z
0
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en
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~:)
w
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..J
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~
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:::)>
o~
oen
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en~
~
enu.
..J
~LL.
«0
~a:::
~
~
°
~
0
0
0
r::i
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
0
0
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0
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r::i
0
0
0
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..;
~
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0
0
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0
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r::i
r::i
r::i
~
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q.
q.
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
0
0
0
(D
~
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0
0
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0
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0
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~
DISTRIBUTION OF PARCELS AS OF JANUARY 1, 2011
PARCELS
SHASTA LAKE
ANDERSON
REDDING
UNINCORPORATED
TOTAL
5,334
4,170
36,559
50,685
96,748
%
5.51%
4.31%
37.79l}o
52.39%
(Secured Roll Only)
SHASTA LAKE ANDERSON
5.51%
4.31%
UNINCORPORATED
52.39%
REDDING
37.79%
TABLE III
DISTRIBUTION OF TAXABLE VALUES AS OF JANUARY 1, 2011
SHASTA LAKE
ANDERSON
REDDING
UNINCORPORATED
TOTAL
GROSS VALUE
$
650,384,430
$
618,423,796
$
7,535,323,816
$ 6,048,059,327
$ 14,852,191,369
%
4.38%
4.160/0
50.74%
40.72%
(Secured & Unsecured Property)
SHASTA LAKE
ANDERSON
4.38%
4.16%
UNINCORPORATED
40.72%
2011-2012 Annual Reoort
TABLE IV
PERFORMANCE MEASUREMENT
BASED ON NET COUNTY COST PER ASSESSMENT
ACTUAL RESUL TS
FISCAL YEAR
2005-06
2006-07
TOTAL ASSESSMENTS
108,121
107,895
TOTAL NET COUNTY COST
$
2,879,932
$
3,071,209
$
2007-08
2008-09
2009-10
2010-11
109465
110538
110449
110273
3,414,270
$
3,687,609
*
*
*
$
3,398,930
$
26.64
$
28.46
$
31.19
$
33.36
$
30.77
STATE AVERAGE **
$
21.70
$
24.40
$
26.36
$
26.77
$
27.08
OVER{UNDER)STATEAV
$
4.94
$
4.06
$
4.83
$
6.59
$
3.69
22.7%
16.7%
18.3%
24.6%
3,257,935
*
COST PER ASSESSMENT
% OVER (UNDER) STATE AV
$
*
29.54
$
N/A
13.6%
*Less state revenues to offset costs at same time Information Technology and new building costs have increased.
The measurement is the net County cost
(General Fund Support) divided by the
total number of assessments.
**The State Average comes from the annual bUdget and workload data compiled by the California State Board of Equalization.
The Shasta County Assessor's Office strives to make the most effective and efficient use of available resources in order to produce assessment at a reasonable cost.
TASLEV
SHASTA COUNTY
PERFORMANCE MEASUREMENT
BASED ON ASSESSMENT APPEALS OVER LAST SIX YEARS
FISCAL YEAR
SHASTA COUNTY:
TOTAL NUMBER OF APPEALS FILED
NUMBER WITHDRAWN BY APPLICANT
CONTINUANCE REQUESTED BY APPLICANT
STIPULATIONS
ASSESSMENT APPEALS HEARD
2006-2007
49
41
166
-22
-22
-23
-10
-4
4
-116
-32
-4
14
5
TOTAL SHASTA COUNTY ASSESSMENTS
ACTUAL RE5UL T5
2007-2008 2008-2009
2005-2006
108,121
2009-2010
2010-2011
148
253
148
-101
-18
-2
27
-174
-55
0
24
-122
-19
-1
6
107895
109,465
110,538
110449
110273
NUMBER OF APPEALS FILED AS % OF
TOTAL ASSESSMENTS IN SHASTA COUNTY:
0.05%
0.04%
0.15%
0.13%
0.23%
0.13%
NUMBER OF APPEALS FILED AS % OF
TOTAL ASSESSMENTS USING STATE AVERAGE: *
0.33%
0.33%
0.75%
1.81%
1.74%
N/A
The number of assessment appeals filed is one indicator of the accuracy of the County's assessment program. A low percentage of appeals to total assessments
is associated with a greater degree of accuracy by Assessor
stc~ff and
the property owner's satisfaction with their assessment.
*The State Average comes from the annual budget and workload data compiled by the California State Board of Equalization.
TABLE VI
SHASTA COUNTY
GENERAL REVENUE BY SOURCE
OTHER
5.7%
SALES TAX 3.6.%
TRANSIENT OCCUPANCY TAX .8%
........::<
PROPERTY TAX
87.8%
From Shasta County's Adopted BUdget for FY 2010-11
Property tax ;s the single largest source of discretionary revenue available to the County
TABLE VII
SHASTA COUNTY
PROPERTY TAX DISTRIBUTION
Percentage of Each Tax Dollar
SPECIAL DISTRICTS
5%
SCHOOLS
48%
CITIES
6%
COUNTY
13%
ERAF
16%
From County Auditor-Controller's Office for FY 2010-11
TABLE VIII
COMPARISON OF ROLL CHANGE
CALIFORNIA STATE BOARD OF EQUALIZATION (BOE) ROLL
& LOCAL ASSESSOR'S ROLL
YEAR
Lien Date 2002
Lien Date 2003
Lien Date 2004
Lien Date 2005
Lien Date 2006
Lien Date 2007
Lien Date 2008
Lien Date 2009
Lien Date 2010
Lien Date 2011
BOE
ASSESSMENTS
3.78%
-4.47%
-1.19%
3.29%
-2.13%
8.98%
4.00%
5.29%
-0.44%
4.48%
LOCAL
% OF TAXABLE VALUE CHANGES
ROLL
7.28%
8.15%
8.26%
9.80%
12.42%
9.29%
5.39%
-2.14%
-5.56%
-3.48%
BOEVERSUSLOCALROLLCHANGES
14.00%
12.00%
10.00%
w
=>
...J
8.00%
>
z
6.00%
«
w
4.00%
G
2.00%
«J:
0.00%
z
(j
0~
-2.00%
-4.00%
-6.00%
-8.00%
YEAR
TABLE IX
SHASTA COUNTY ASSESSOR-RECORDER
STATE ASSESSMENT VERSUS LOCAL ASSESSMENT
The fundamental differences in state vs. local assessment is summarized in the fol/owing table:
STATE ASSESSED
COUNTY ASSESSED
Annually reassessed at
fair market value
Acquisition Value
Factored By No More
than 2% per year
or
Current Market Value,
whichever is lower.
Unitary Base
+
"County Widell
Incremental Growth
Revenues are allocated to
all jurisdictions in the tax
rate area where the
property is located
VALUE SETTING
Board of Equalization
Members
County Assessor'
APPEAL OF VALUE
Board of Equalization
Members
Local Assessment
Appeals Board
Trial De Novo
Review of administrative
record
VALUATION METHOD
REVENUE ALLOCATION
COURT REVIEW
TABLE X
SHASTA COUNTY RECORDER
ANNUAL STATISTICAL REPORT OF DOCUMENTS RECORDED AND FILED
YEAR
*
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
DEEDS
DEEDS OF
TRUST
TRUSTEE'S
DEEDS
RECONS
NOTICE OF
DEFAULTS
LIENS &
ABSTJDGS
MAPS
MISC
DOCS
7,806
7,981
8,565
10,378
12,555
9,887
10,254
10,156
9,258
7,582
8,036
8,257
9,164
9,553
9,924
11,035
12,467
13,813
13,893
14,466
11,338
9,351
7,171
6,908
7,708
7,233
7,262
7,926
10,574
10,252
12,320
12,560
9,562
7,398
7,669
8,000
10,419
9,996
8,830
12,717
16,305
22,940
19,879
20,979
16,658
12,056
6,869
6,601
335
301
232
203
129
109
150
175
215
246
320
375
399
365
355
303
189
115
73
26
76
350
724
978
7,070
7,617
5,684
6,248
9,100
9,225
12,675
12,676
10,563
6,050
6,358
6,283
8,835
9,767
7,382
10,980
15,748
23,788
17,408
19,542
15,455
11,909
7,151
7,211
1,158
803
674
587
464
597
532
565
506
675
762
785
834
739
767
656
573
486
390
410
606
1,081
1,514
1,897
2,594
5,341
3,473
6,292
3,954
7,555
4,851
5,676
5,358
6,599
5,205
4,257
5,565
3,520
2,412
3,094
6,647
6,162
6,107
5,499
4,806
4,762
5,018
5,162
241
267
242
252
262
299
205
200
190
141
145
168
120
114
136
133
113
151
108
140
176
144
112
78
12,634
12,787
12,713
14,653
18,470
17,828
18,590
16,728
17,564
17,117
16,603
15,387
17,149
15,747
17,997
17,272
16,467
18,020
28,218
30,113
26,653
17,894
15,460
19,920
6,516
5,356
1,105
5,769
1,759
4,769
67
15,964
TOTAL
39,546
42,330
38,845
46,539
55,508
55,752
59,577
58,736
53,216
45,808
45,098
43,512
52,485
49,801
47,803
56,190
68,509
85,475
86,076
91,175
75,768
57,547
44,019
48,755
41,305
*Calendar year
TABLE XI
DOCUMENTARY TRANSFER TAX
MONTHLY BY ENTITY FOR CALENDAR YEAR 2010
MONTH 2010
JAN
FEB
MAR
APRIL
MAY
JUNE
JULY
AUG
SEPT
OCT
NOV
DEC
TOTAL FOR 2010
SHASTA LAKE
$
882.19
$
4,091.17
$
1,224.84
1,187.43
$
940.21
$
1,150.87
$
856.07
$
391.87
$
744.42
$
1,889.79
$
926.47
$
482.89
$
14,768.22
$
ANDERSON
$ 1,061.21
$ 2,644.11
$ 1,986.30
$ 1,435.48
$ 1,888.12
$ 1,495.42
$ 2,310.79
$ 8,256.04
990.26
$
$ 1,662.63
545.60
$
$ 1,015.90
$ 25,291.86
REDDING
$ 11,177.88
$ 10,383.72
$ 12,859.00
$ 13,959.53
$ 13,152.36
$ 19,008.75
$ 13,329.43
$ 12,811.90
$ 16,017.25
$ 12,214.01
$ 11,655.76
$ 24,554.28
$ 171,123.87
$
$
$
$
$
$
$
$
$
$
$
$
$
COUNTY
21,962.12
28,890.13
32,301.93
31,183.07
31,720.26
35,915.11
29,093.76
36,041.59
35,738.82
38,151.72
30,168.09
46,568.89
397,735.49
$
$
$
$
$
$
$
$
$
$
$
$
$
TOTAL
35,083.40
46,009.13
48,372.07
47,765.51
47,700.95
57,570.15
45,590.05
57,501.40
53,490.75
53,918.15
43,295.92
72,621.96
608,919.44
TABLE XII
RECORDED DOCUMENTS ANNUALLY
100,000
90,000
I
7,450 Document Decrease from 2009 to 2010
I
~~-------------------
80,000 + - 1 - - - - - - - - - - - - - - - - -
70,000
-+-1-----------------
60,000
-1-1- - - -
50,000
-1-1- -
40,000
-+-1
30,000
20,000
10,000
A I lj.O.:J
I
19"'
I
!!II
I
fW.,
I
... ,
I
1988 1990 1992 1994 1996 1998 2000 2002 2004 2006 2008 2010
CALENDAR YEAR
TABLE XIII
RECORDED DEEDS ANNUALLY
16,000
392 Deed Decrease from 2009 to 2010
14,000
12,000
10,000
~---
8,000
6,000
4,000
2,000
1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
CALENDAR YEAR
TABLE XIV
DOCUMENTARY TRANSFER TAX ANNUALLY
$2,500,000 ~I-------------------------------------_
2010 INCREASED $7,403 OR 1.2% FROM 2009
$2,080,689
$2,000,000 1 - 1 - - - - - - - - - - - - - - - - - - - - - -
$1,500,000
$1,000,000
+1,- - - - - - - - - - - - - - - - - - - -
I
Q;st71
~?7
$500,000
$
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
CALENDAR YEAR
TABLE XV
DOCUMENTARY TRANSFER TAX ANNUALLY
$2,500,000 ~I--------------------------------------
2010 INCREASED $7,403 OR 1.2% FROM 2009
$2,080,689
$2,000,000 - l - - I - - - - - - - - - - - - - - - - - - - - - -
$1,500,000 + 1 - - - - - - - - - - - - - - - - - - - -
$1,000,000
$500,000
I
«Rl'l
~?7
I "'"TW,.....
$
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
CALENDAR YEAR
TABLE XV
VITAL STATISTICS ANNUALLY
NUMBER OF DOCUMENTS FILED
CALENDAR YEAR
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2003
2004
2005
2006
2007
2008
2009
2010
734
675
1,460 1.431
2,372 2,410
577
1.522
2,305
485
481
1,591 2,267
1,978 2,245
903
2,159
2,236
893
2,450
2,350
975
2,419
2,129
901
2,571
2,285
981
1,829
1,865
910
1,723
1,781
1,000
988
973
1,960 2,077 1,874
1,949 1,965 2,081
1,020
1,955
2,060
1,068
2,115
2,202
1,080
2,094
2,318
1,053
2,188
2,283
1,199
2,262
2,255
1,025
2,059
2,109
1,084
2,206
2,166
1990
MARRIAGES
DEATHS
BIRTHS
2002
3,000 , - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2,500 I
•
2,000
1,500
1,000
500
o
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
CALENDAR YEAR
TABLE XVI
APPENDIX
Sec. 51 Value Reviews (Prop 8) - Comparison of Factored Base to Current Assessment
SEC.
51- THE LAW AND HOW IT AFFECTS YOUR VALUES
R&T Code Section 51 states that the taxable value of real property shall be the lesser of Base Year Value or Full Cash
Value. The Assessor recognizes the responsibility to enroll the appropriate values during a declining market. A
Proposition 8 reduction is a form of assessment relief. It may be applied when a Property's taxable value exceeds the
current market value.
VALUE REVIEWS IN SHASTA COUNTY AS OF JANUARY
1, 2011
In recognition of the decline in the market values as of the January 1, 2011 lien date, the Shasta County Assessor's Office
made a proactive review of approximately 51,500 sales since January 1, 2001. This review resulted in the reduction on
26,257 properties.
A breakdown of the change percent for the 26,257 reductions is a follows:
60% or more
50% -60%
40% - 50%
30% -40%
20% - 30%
10% - 20%
uo to 10%
Totals
Number of
Chanaes
1424
2092
5307
6098
5181
4167
1988
26257
% of Change
Count
5.42%
7.97%
20.21%
23.23%
19.73%
15.87%
7.57%
100.00%
Base Year Values to Prop 8 Values for January 1, 2011
Number of Asmts
12,569
12.569
Land Values
1,382,200,828
771,081,802
611,119,026
Improvement Values
3,114,493,415
2,177,010,879
937,482,536
Manufactured Home Values
23,485.633
13,262,807
10,222,826
Total Values
4.520,179,876
2,961,355,488
1,558,824,388
Base Year Values
Prop 8 Values
Total Reduction
1481
1481
141,115,667
87087.200
54,028,467
264,598700
170.108.200
94,490,500
1..142,464
642,413
500,051
406,856,831
257.837,813
149.019,018
Shasta Lake City
Shasta Lake City
Base Year Values
Prop 8 Values
Total Reduction
1,563
1,563
122,488.108
60,731,594
61,756,514
182,511.953
140,163,500
42,348,453
8,223,008
4,363,114
3,859,894
313,223,069
205,258,208
107,964,861
Unincorporated
Unincorporated
Base Year Values
Prop 8 Values
Total Reductlon
10,644
10,644
1,061,683,339
655,742.484
405,940,855
1,669,155,745
1,145,059.687
524,096,058
27,082,698
16,311,980
10,770,718
2,757,921782
1 817114,151
940,807,631
Shasta Co Total
Shasta Co Total
Base Year Values
Prop 8 Values
Total Reduction
26,257
26,257
2,707,487,942
5,230,759,813
59,933,803
7,998,181,558
1,574,643.080
1,132,844.862
3,632,342,266
1,598,417,547
34,580,314
25,353,489
Secured Asmts
36,559
4170
5,334
50.685
Prop 8 Asmts
12,569
1481
1,563
10,644
Total Reduction
1,558,824,388
149,019,018
Property Tax Dollars @ 1%
$15,588,244
$1,490 190
107,964,861
$1,079,649
96,748
~,257
City of Redding
City of Redding
Base Year Values
Prop 8 Values
Total Reduction
City of Anderson
City of Anderson
City of Redding
City of Anderson
Shasta Lake City
Unincorporated
Shasta Co Total
% Reduction
34,38%
35.52%
29.30%
21.00%
27.14%_
--
5,241,565,660
2,756,615,898
940807,631
$9.408,076
Shasta County Portion @ 13%
$2,026,472
$193725
$140,354
$1223,050
2,756,615,898
$",~,159
$3,583,801
Base Year to Prop 8 2011 - Shasta County Totals
P8EnroIJedValueSetType
8
% ofTotal Secured Assessments - 96,748: 27.14%
Summary for 'P8EnrolledValueSetType' = 8 (26257 detail records)
Structure
Land
2,707,487,942
P8Land
1,574,643,080 P8Structure
Land Change
-1,132,844,862 Structure Change
5,230,759,813
PPMH
59,933,803
3,632,342,266
P8PPMH
34,580,314
-1,598,417,547
PPMH Change
-25,353,489
BY Total
P8Totai
Total Change
Pl'Operty Ta.'" Dollars at 1% Basic Tax Rate
Shasta County Portion at 13% ofProperty Tax
7,998,181,558
5,241,565,660
-2,756,615,898
$27,566,159
$3,583,601
Base Year to Prop 8 2011 - Redding
P8EnroIJedValueSetType
Summary for 'P8EnrolledValueSetType'
Land
P8Land
Land Change
8
= 8 (12569 detail records)
1,382,200,828
771,081,802
-611,119,026
Structure
3,114,493,415
PPMH
23,485,633
P8Structure
2,177,010,879
P8PPMH
13,262,807
Structure Change
-937,482,536
PPMH Change
-10,222,826
BY Total
P8Total
Total Change
Property Tax Dollars at 1% Basic Tax Rate
Shasta County Portion at 13% of Property Tax
4,520,179,876
2,961,355,488
-1,558,824,388
$15,588,244
$2,026,472
Base Year to Prop 8 2011 -Anderson
P8EnrolledValueSetType
Land
P8Land
Land Change
8
= 8 (1481
141,115,667
detail records)
Structure
87,087,200 P8Structure
-54,028,467
Structure Change
264,598,700 PPMH
170,108,200 P8PPMH
-94,490,500
PPMH Change
1,142,464
642,413
-500,051
BY Total
406,856,831
P8Total
257,837,813
Total Change
Property Tax DoUars at 1% Basic Tax Rate
-149,019,018
$1,490,190
$193,725
Base Year to Prop 8 2011 - Shasta Lake
P8EnroUedVaJueSetType
Land
P8Land
Land Change
8
122,488,108
60,731,594
-61,756,514
Structure
182,511,953
PPMH
8,223,008
P8Structure
140,163,500
P8PPMH
4,363,114
Structure Change
-42,348,453
PPMH Change
-3,859,894
BY TotaJ
P8Totai
Total Change
Property Tax DoUars at 1% Basic Tax Rate
Shasta County Portion at 13% ofPJ"Operty Tax
313,223,069
205,258,208
-107,964,861
$1,079,649
$140,354
Base Year to Prop 8 2011 Unincorporated
P8EnrolledValueSetType
Land
P8Land
Land Change
8
% of Total Secured Assessments - 50,685: 21.00%
1,061,683,339
655,742,484
-405,940,855
Structure
1,669,155,745
PPMH
27,082,698
P8Structure
1,145,059,687
P8PPMH
16,311,980
Structure Change
-524,096,058
PPMH Change
-10,770,718
BY Total
P8Totai
Total Change
2,757,921,782
1,817,114,151
-940,807,631
Property Tax Dollars at 1% Basic Tax Rate
$9,408,076
$1,223,050

ANNUAL REPORT SHASTA COUNTY

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