Property Tax Alert: California

January 2007

As part of a project to develop valuation factors for non-production computers for California property tax purposes, the project team has proposed a definition of "non-production computers" in order to determine the scope of the project. Generally, non-production computers consist of (1) general purpose computers, (2) general purpose computer peripherals, and (3) local area network (LAN) devices. Board staff, two representatives from county assessors' offices, and two industry representatives comprise the team for the study. The results of the project will be presented to the SBE for adoption and publication as valuation factors in the Assessors' Handbook Section 581, Equipment Index and Percent Good Factors.

Please contact Rash & Associates for more information.