ken caetano assessor-recorder - california

Assessor-Recorder Annual Report

2011-2012

Ken Caetano Assessor-Recorder

Annual Report 2011-2012

Tuolumne County Assessor-Recorder Assessment Division The local assessment roll consists of the Secured and Unsecured rolls. The Unsecured Roll includes the assessments for boats, aircraft, and business personal property. The total net assessed value on the Unsecured Roll for the 2011-12 fiscal year is $194.5 million, showing an increase in assessed values of 2.29% over last year. The Secured Roll which includes the assessment of all privately-owned real property in the county now stands at $5.88 billion, a decrease of 3.70%. The combined total net taxable value of property in Tuolumne County for 2011-12 fiscal year is just under $6.1 billion, representing an overall decrease of more than $221 million in assessed value or a decrease of 3.52% from last year’s totals. One bright spot was the increase in the Unsecured Roll which reflects some major investments in equipment and personal property by several large retail businesses last year. However, this was overshadowed by the continued the downward slide of the values of residential and commercial real property throughout the 2010 calendar year. The decrease in real estate prices has led to a corresponding increase in the number of properties that are eligible for reduced assessments. By law, the assessor is required to compare the current market value of a property with its current assessed value and enroll the lesser of the two on the assessment roll. To date, our office has processed over 7,000 reductions to residential parcels. In addition to the residential parcels that were reassessed to reflect the decline in market value, there were also many large commercial and industrial properties that experienced major reductions in their assessed values. At this time, more than a quarter of the total assessed values of real estate in the county are being assessed for less than what they were purchased for. Recording Division In spite of the continued slowdown in the real estate industry, the Recorder’s office experienced an increase in the amount of fees and transfer taxes collected in 2010 over the prior year. There was slight decrease (1.86%) in the number of recorded documents, and the amount of transfer tax remained flat, however there was nearly a $90,000 increase in fees collected during the 2010 calendar year. This was largely due to a fee increase that went into effect in January 2010. My sincere thanks goes out to the dedicated staff of men and women that worked hard to perform both assessment and recording functions efficiently and professionally during the past year. In spite of a reduction in staffing during the last three years, they have pulled together to make sure that all of the essential functions of the two divisions have been carried out with all due diligence. I also want to express my thanks to all of the members of the Tuolumne County Board of Supervisors and the County Administrator for providing the support necessary for us to do our job.

Ken Caetano, Assessor-Recorder County of Tuolumne

ASSESSMENT DIVISION

1

Assessment Roll Summary

AMOUNT OF PERCENT2011-12 2010-11 CHANGE CHANGE

SecuredLand 2,012,999,164$ 2,134,468,498$ (121,469,334)$ -5.69%Improvements 3,918,756,881$ 4,020,079,561$ (101,322,680)$ -2.52%Fixed Equipment 33,123,284$ 36,321,459$ (3,198,175)$ -8.81%Mobiles 48,478,780$ 50,019,350$ (1,540,570)$ -3.08%Leasehold 28,557$ 26,026$ 2,531$ 9.72%Personal Property 67,111,905$ 56,226,908$ 10,884,997$ 19.36%Penalty 932,813$ 1,050,537$ (117,724)$ -11.21%

Gross Secured Total 6,081,431,384$ 6,298,192,339$ (216,760,955)$ -3.44%

Less Nonreimbursable Exemptions 199,283,543$ 190,290,627$ 8,992,916$ 4.73%Net Taxable Value 5,882,147,841$ 6,107,901,712$ (225,753,871)$ -3.70%

Less Homeowners' Exemptions 90,221,238$ 91,742,582$ (1,521,344)$ -1.66%Net Tangible Value 5,791,926,603$ 6,016,159,130$ (224,232,527)$ -3.73%

UnsecuredLand 16,512,363$ 16,868,141$ (355,778)$ -2.11%Improvements 9,575,927$ 8,498,687$ 1,077,240$ 12.68%Fixed Equipment 27,428,510$ 22,007,291$ 5,421,219$ 24.63%Leasehold 9,422,622$ 8,965,990$ 456,632$ 5.09%Personal Property 130,294,937$ 132,396,546$ (2,101,609)$ -1.59%Penalty 2,159,734$ 2,269,230$ (109,496)$ -4.83%

Gross Unsecured Total 195,394,093$ 191,005,885$ 4,388,208$ 2.30%

Less Nonreimbursable Exemptions 899,809$ 856,645$ 43,164$ 5.04%Net Taxable Value 194,494,284$ 190,149,240$ 4,345,044$ 2.29%

Less Homeowners' Exemptions -$ -$ -$ #DIV/0!Net Tangible Value 194,494,284$ 190,149,240$ 4,345,044$ 2.29%

Taxable Secured and Unsecured Total 6,076,642,125$ 6,298,050,952$ (221,408,827)$ -3.52%

Excludes State Assessed Property

2

Sonora High School District

Total Sonora High AMOUNT OF PERCENT2011-12 2010-11 CHANGE CHANGE

SecuredLand 1,150,936,859$ 1,213,803,799$ (62,866,940)$ -5.18%Improvements 2,253,464,190$ 2,319,551,237$ (66,087,047)$ -2.85%Fixed Equipment 29,642,293$ 33,701,788$ (4,059,495)$ -12.05%Mobiles 45,318,339$ 46,790,162$ (1,471,823)$ -3.15%Leasehold 25,620$ 24,599$ 1,021$ 4.15%Personal Property 57,970,284$ 48,752,043$ 9,218,241$ 18.91%Penalty 639,456$ 740,721$ (101,265)$ -13.67%


Less Nonreimbursable Exemptions 161,763,565$ 153,247,661$ 8,515,904$ 5.56%Net Taxable Value 3,376,233,476$ 3,510,116,688$ (133,883,212)$ -3.81%

Less Homeowners' Exemptions 61,337,086$ 62,253,766$ (916,680)$ -1.47%Net Tangible Value 3,314,896,390$ 3,447,862,922$ (132,966,532)$ -3.86%

UnsecuredLand 2,667,060$ 2,435,879$ 231,181$ 9.49%Improvements 4,148,798$ 3,565,572$ 583,226$ 16.36%Fixed Equipment 22,759,475$ 19,248,734$ 3,510,741$ 18.24%Leasehold 8,278,818$ 7,848,316$ 430,502$ 5.49%Personal Property 89,591,775$ 90,853,084$ (1,261,309)$ -1.39%Penalty 1,773,692$ 1,723,288$ 50,404$ 2.92%


Less Nonreimbursable Exemptions 601,331$ 578,040$ 23,291$ 4.03%Net Taxable Value 128,618,287$ 125,096,833$ 3,521,454$ 2.81%

Less Homeowners' Exemptions -$ -$ -$ #DIV/0!Net Tangible Value 128,618,287$ 125,096,833$ 3,521,454$ 2.81%



3

Summerville High School District

Total Summerville High AMOUNT OF PERCENT2011-12 2010-11 CHANGE CHANGE

SecuredLand 509,850,083$ 531,485,191$ (21,635,108)$ -4.07%Improvements 990,070,908$ 1,005,415,058$ (15,344,150)$ -1.53%Fixed Equipment 3,066,981$ 2,011,979$ 1,055,002$ 52.44%Mobiles 1,262,883$ 1,312,033$ (49,150)$ -3.75%Leasehold 2,937$ 1,427$ 1,510$ 105.82%Personal Property 7,244,885$ 5,620,913$ 1,623,972$ 28.89%Penalty 153,257$ 163,917$ (10,660)$ -6.50%


Less Nonreimbursable Exemptions 21,154,674$ 21,055,937$ 98,737$ 0.47%Net Taxable Value 1,490,497,260$ 1,524,954,581$ (34,457,321)$ -2.26%


UnsecuredLand 1,365,888$ 1,408,905$ (43,017)$ -3.05%Improvements 129,063$ 127,692$ 1,371$ 1.07%Fixed Equipment 3,667,303$ 1,831,585$ 1,835,718$ 100.23%Leasehold 965,527$ 952,766$ 12,761$ 1.34%Personal Property 9,629,621$ 9,356,738$ 272,883$ 2.92%Penalty 194,137$ 203,682$ (9,545)$ -4.69%


Less Nonreimbursable Exemptions -$ 15,718$ (15,718)$ Net Taxable Value 15,951,539$ 13,865,650$ 2,085,889$ 15.04%

Less Homeowners' Exemptions -$ -$ -$ Net Tangible Value 15,951,539$ 13,865,650$ 2,085,889$ 15.04%



4

Southern Tuolumne Unified School District

B.O.F. - Groveland AMOUNT OF PERCENT2011-12 2010-11 CHANGE CHANGE

SecuredLand 352,212,222$ 389,179,508$ (36,967,286)$ -9.50%Improvements 675,221,783$ 695,113,266$ (19,891,483)$ -2.86%Fixed Equipment 414,010$ 607,692$ (193,682)$ -31.87%Mobiles 1,897,558$ 1,917,155$ (19,597)$ -1.02%Leasehold -$ -$ -$ Personal Property 1,896,736$ 1,853,952$ 42,784$ 2.31%Penalty 140,100$ 145,899$ (5,799)$ -3.97%


Less Nonreimbursable Exemptions 16,365,304$ 15,987,029$ 378,275$ 2.37%Net Taxable Value 1,015,417,105$ 1,072,830,443$ (57,413,338)$ -5.35%


UnsecuredLand 12,479,415$ 13,023,357$ (543,942)$ -4.18%Improvements 5,298,066$ 4,805,423$ 492,643$ 10.25%Fixed Equipment 1,001,732$ 926,972$ 74,760$ 8.06%Leasehold 178,277$ 164,908$ 13,369$ 8.11%Personal Property 31,073,541$ 32,186,724$ (1,113,183)$ -3.46%Penalty 191,905$ 342,260$ (150,355)$ -43.93%

Gross Unsecured Total $50,222,936 51,449,644$ (1,226,708)$ -2.38%

Less Nonreimbursable Exemptions 298,478$ 262,887$ 35,591$ 13.54%Net Taxable Value $49,924,458 51,186,757$ (1,262,299)$ -2.47%

Less Homeowners' Exemptions -$ -$ -$ Net Tangible Value $49,924,458 51,186,757$ (1,262,299)$ -2.47%



5

City of Sonora

AMOUNT OF PERCENT2011-12 2010-11 CHANGE CHANGE

SecuredLand 160,779,122$ 166,278,185$ (5,499,063)$ -3.31%Improvements 378,901,464$ 386,361,966$ (7,460,502)$ -1.93%Fixed Equipment 2,829,996$ 1,571,412$ 1,258,584$ 80.09%Mobiles 24,591$ 24,591$ -$ 0.00%Leasehold -$ -$ -$ #DIV/0!Personal Property 32,735,780$ 28,276,301$ 4,459,479$ 15.77%Penalty 96,750$ 196,624$ (99,874)$ -50.79%

Gross Secured Total 575,367,703$ 582,709,079$ (7,341,376)$ -1.26%

Less Nonreimbursable Exemptions 98,143,063$ 91,045,789$ 7,097,274$ 7.80%Net Taxable Value 477,224,640$ 491,663,290$ (14,438,650)$ -2.94%

Less Homeowners' Exemptions 5,287,800$ $5,427,800 (140,000)$ -2.58%Net Tangible Value 471,936,840$ 486,235,490$ (14,298,650)$ -2.94%

UnsecuredLand 56,376$ 56,116$ 260$ 0.46%Improvements 78,083$ 77,651$ 432$ 0.56%Fixed Equipment 6,071,346$ 5,415,449$ 655,897$ 12.11%Leasehold 2,324,412$ 2,113,043$ 211,369$ 10.00%Personal Property 22,140,091$ 24,432,070$ (2,291,979)$ -9.38%Penalty 308,329$ 529,931$ (221,602)$ -41.82%

Gross Unsecured Total 30,978,637$ 32,624,260$ (1,645,623)$ -5.04%

Less Nonreimbursable Exemptions 153,797$ 180,946$ (27,149)$ Net Taxable Value 30,824,840$ 32,443,314$ (1,618,474)$ -4.99%

Less Homeowners' Exemptions -$ -$ -$ #DIV/0!Net Tangible Value 30,824,840$ 32,443,314$ (1,618,474)$ -4.99%

Taxable Secured and Unsecured Total 508,049,480$ 524,106,604$ (16,057,124)$ -3.06%


6

Assessed Value Distribution by School District

B.O.F.-GROVELAND18%

SUMMERVILLE5% COLUMBIA

8%

SONORA15%

SOULSBYVILLE7%

TWAIN HARTE - LONG BARN20%

BELLEVIEW3%

CURTIS CREEK16%

JAMESTOWN8%

7

TOTAL PARCELS-SECURED ROLL 2011 2010 Change38,321 38,256 65

TOTAL PARCELS-UNSECURED ROLL

TOTAL PARCELS (SECURED & UNSECURED)

WORK PERFORMED - VALUATION DIVISIONProfessional Staff - Secured Roll Appraisers - 3.00Note: 3.0 Assessment Technicians are responsible for processing all the valuation work performedby the appraisers.

SECURED ROLL 2011 2010 Change

CHANGE IN OWNERSHIP PARCELS REVALUED

NEW STRUCTURES APPRAISED & ADDED TO THE ROLL 219 308 (89)

MOBILEHOMES

VALUATION REVIEWS 9,418 7,654 1,764

LAND CONSERVATION PARCELS

TIMBER PRESERVE ZONE PARCELS 383 383 0

WORK PERFORMED - VALUATION DIVISIONProfessional Staff -Unsecured Roll Auditor - Appraisers - 1.0Note: 1.0 Assessment Technician is assigned to support the Auditor-Appraiser

UNSECURED ROLL

BOATS & HOUSEBOATS 2,409 2,403 6

BUSINESS ACCOUNTS

AIRCRAFT 179 180 (1)

NON-PATENTED MINES

WORK PERFORMED - ASSESSMENT ROLL OPERATIONSTotal Assessment Division Support Staff Assessment Process Mgr. - 1.0Assessment Technicians - 3.0Cadastral GIS Tech (Mapping) - 1.0

2011 2010 ChangeNEW SUBDIVISIONS

TOTAL NEW SUBDIVISION LOTS 43 19 24

VALUE NOTIFICATIONS MAILED

HOMEOWNERS

DISABLED VETERANS 170 168 2

WELFARE ORGANIZATIONS

RELIGIOUS & CHURCH 76 77 (1)

MUSEUM

HISTORICAL AIRCRAFT 22 20 2Note: Workload indicators in this report do not reflect the thousands of phone calls, public countercontacts, and many other duties performed by the assessor staff.

2011 2010 Change4,364 4,331 33

2011 2010 Change42,685 42,587 98

1,383 1,206 177

2,337 2,337 0

955 956 (1)

2011 2010 Change

1,353 1,334 19

159 155 4

3 2 1

10,602

12,928

8,868

13,154

1,734

(226)

75 70 5

5 2 3

8

NEW STRUCTURAL IMPROVEMENTS2011 2010 Change

RESIDENCES (STARTS) 20 21 (1)

RESIDENCES (CALL BACKS) 32 73 (41)

TAXABLE MOBILEHOMES 4 3 1

ADDITIONS 46 64 (18)

SWIMMING POOLS 9 9 0

CARPORTS 12 5 7

GARAGES 22 27 (5)

COMMERCIAL 7 9 (2)

RURAL BUILDINGS 8 16 (8)

CHURCHES 1 1 0

DUPLEXES 1 0 1

HANGARS 0 1 (1)

SITE DEVELOPMENT 0 0 0

MISCELLANEOUS 57 79 (22)

TOTALS 219 308 (89)

9

PERCENT INCREASE HISTORY

11.44%

6.96%8.83%

12.09%11.09%

19.88%

4.69%3.41%

9.13%10.89%

7.08%

4.79%3.22% 3.44%

4.37%5.48%

6.37%7.84%

11.17%

8.23%

5.93%

-3.52%

6.98%

8.48%

2.74%2.53%

13.60%

10.60%

-0.1

-0.05

0

0.05

0.1

0.15

0.2

0.25

2011

PE

RC

EN

T O

F G

RO

WTH

0.06%-0.86%

-4.86%

1981 1982 1983 1984 1985 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

ASSESSED VALUE HISTORY

$0

1981

1982

1983

1984

1985

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

20

$1,000,000,000

$2,000,000,000

$3,000,000,000

$4,000,000,000

$5,000,000,000

$6,000,000,000

$7,000,000,000

$8,000,000,000

11

10

RECORDING DIVISION

11

FEES COLLECTED

AMOUNT OF PERCENT2010 2009 CHANGE CHANGE

Recording & Copy Fees Documentary Transfer Tax

268,415.6 217,821.8

5 $175 $21

8,008.65 $ 4,092.31 $

90,407.00 50.79%3,729.54 1.74%

Monumentation Fees 9,490.0 0 $8,230.00 $ 1,260.00 15.31% Micrographics Fees Involuntary Liens

15,918.0 367.0

0 $10

5,663.00 $ $550.00 $

255.00 1.63%(183.00) -33.27%

Administrative Charges 749.6 0 $704.80 $ 44.80 6.36% Childrens Trust/Child Abuse 6,746.4 0 $6,443.20 $ 303.20 4.71% Marriage Trust/Spousal Abuse Recorder's Modernization Trust

2,332.8 57,628.0

00 $6

$2,462.40 $ 3,216.00 $

(129.60) -5.26%(5,588.00) -8.84%

Trial Court Funding (SB 21) 39,830.0 0 $43,453.00 $ (3,623.00) -8.34% V.R.I.P. 9,096.45 $8,885.25 $ 211.20 2.38% TOTAL REVENUE 628,395.75 $541,708.61 $ 86,687.14 16.00%

MAJOR REVENUE SOURCES

0

100000

200000

300000

400000

500000

600000

700000

800000

900000

1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010

Recording & Copy Fees Documentary Transfer Tax **

12

AMOUNT OF PERCENT2010 2009 CHANGE CHANGE

Deeds 3,044 4.86% Deeds of Trust & Mortgages Reconveyances 2,165 2,511 (346) -13.78% Notices of Default 691 805 (114) -14.16% Notices of Trustees Sales 640 509 131 25.74% Trustee's Deeds 430 343 87 25.36% Mining Claims 215 232 (17) -7.33% Miscellaneous TOTAL DOCUMENTS RECORDED 16,588 16,902 (314) -1.86%

2,903 1412,005 2,406 (401) -16.67%

7,398 7,201 197 2.74%

TOTAL DOCUMENTS RECORDED

18292 18380

22121 2152219667

24012

28080

33268

28272 27898

2347921071

16641 16902 16588

1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010

13

Annual Report of Vital Statistics

Marriages 361 Births 577

Deaths 543 Twins 5 Sets

Ten Year Comparison

2001 2002 2003 2004 2005 2006 2007 2008 2009 2010

Marriages 348 372 349 343 337 378 353 373 376 361

Deaths 552 561 564 578 537 532 562 555 519 543(Male) 280 302 291 300 275 282 279 282 276 262(Female) 272 259 273 278 262 250 283 273 243 281

Births 524 529 530 529 514 612 563 590 514 577(Male) 269 279 275 237 266 317 293 321 271 268(Female) 255 250 255 292 248 295 270 269 243 309

Twins 5 sets 4 sets 3 sets 1 set 3 sets 9 sets 5 sets 5 sets 9 Sets 5 sets

2010

14

ken caetano assessor-recorder - california

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