February 2002

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Cal-Tax Roundup 

Editor’s Note: This March 5 election coverage of numerous local tax and bond measures was compiled by Cal-Tax staff from a survey of local ballots and newspaper coverage throughout the state. These items are reprinted from various editions of Cal-Tax’s Caltaxletter.

Assessor Races Update: Some Like it Hot
(From the February 22, 2002 Caltaxletter)

In what used to be little-noticed elections, a number of county assessor races this year have become highly visible featuring hand-to-hand combat. In fact, there are more contested assessor races than anytime in recent memory.

The soap-opera saga in San Bernardino County reached a new low this week, with incumbent Assessor Don Williamson urging criminal charges be brought against his principal opponent. The San Luis Obispo assessor is hearing some not-so-veiled criticism of his performance. And in San Francisco, Assessor Doris Ward is under fire for, among other things, using public funds to help her campaign.

Here are some updates on assessor races around the state:

San Bernardino County. Mr. Williamson said he ordered county lawyers to press criminal charges against his main opponent, Linda Foster, the Riverside Press Enterprise reported on February 19. He said Ms. Foster and her husband should be criminally charged for failing to report the existence of a number of billboards to the assessor’s office.

In response, Ms. Foster, who had served as chief of staff in the assessor’s office until she resigned in 2001, threatened to sue Mr. Williamson for libel. She called his allegations “absolute baloney” and said, “We have to stand up and say that we won’t take it anymore.” She claimed the questioned billboards were assessed as part of the land value and noted the parcel with the billboards is assessed at $98,000 while similar-sized neighboring parcels are assessed at $4,000 per parcel. Mark Edwards, an attorney for the Colorado River Indian Land Co., the owner of the billboards, sent a scathing letter to Mr. Williamson stating it had a letter Mr. Williamson sent to his staff ordering them to investigate any billboards owned by Ms. Foster, the San Bernardino Sun reported on February 21. The letter accused Mr. Williamson of violating the federal Civil Rights Act by abusing his authority as an elected official to persecute a small business for political purposes. Mr. Williamson said he ordered a review of all billboards. Mr. Edwards said he will be in the assessor’s office on Monday (February 25) to demand any documents the assessor has used to make his allegation. He said, “We expect to find nothing.”

Fred Aguiar, former Assembly member and chair of the County Board of Supervisors, and County Counsel Alan Marks ordered Mr. Williamson on February 8 to transfer the case from his private counsel to Mr. Marks. The county counsel has questioned the suit’s validity because Mr. Williamson did not have authority under state law to hire his own lawyer and did not approach the Fosters before suing.

Mr. Williamson said he has ordered the counsel to file his information with the district attorney and grand jury. “If the county counsel does not do so as I direct, I will file an action against the county counsel and the county to have this information filed with the correct authority,” he said.

The San Bernardino Sun reported that, according to the California State Bar Association Web site, the attorney Mr. Williamson started with isn’t entitled to practice law in this state.

The Press-Enterprise noted that Mr. Williamson used the courts to battle his opponent in the last election. He sued former Assessor R. Gordon Young, who is also running this year, over the wording of a ballot argument.

San Luis Obispo County. Candidate Tom Bordonaro, a former state Assembly member, is hammering the record of 26-year incumbent Dick Frank. In response, Mr. Frank is defending his record and touting his experience.

Mr. Bordonaro cites the incident where the county was sued, and settled out-of-court, for actions by an assessor’s office employee who trespassed on property, opening the front door and walking through a gate into the back yard. Mr. Frank said assessors aren’t trespassing unless they are ordered to leave. Mr. Bordonaro also charged Mr. Frank assessed tax-exempt churches that allowed non-profit groups to meet in them. Mr. Frank said the churches were taxed because non-profit groups were meeting in them. “I think the issue that matters with the voters is trust, and I think this office has lost its trust of the people of San Luis Obispo County,” Mr. Bordonaro told the San Luis Obispo Tribune editorial board last week. Mr. Frank said the fact that there have only been a few complaints against his office shows it is well run.

Mr. Bordonaro has been endorsed by the Howard Jarvis Taxpayers Association.

San Francisco County. The San Francisco Chronicle says (February 18) that Assessor Doris Ward is in the “political fight of her life.” The paper adds “she has been caught skipping work, shopping on city time and missing out on tax revenue in her nearly 10 years on the job.”

She has also been criticized and, according to newspaper reports, has been a target of an FBI probe for using public funds to help pay for a campaign newsletter. Earlier this month, an aide quit because he had been ordered to work for her campaign.

Ms. Ward’s supporters contend she is being vilified because she is black, old and female. And in San Francisco, she has the support of Mayor Willie Brown, who still is a formidable political ally despite recent defeats of his hand-picked candidates for supervisor. She is also supported by the San Francisco Labor Council. She takes credit for “having one of the most highly computerized offices” in the state.

Her opponents are:

• Richard Hongisto, a former assessor who has also been elected a supervisor and served a stint as police chief. He says he wants to complete the changes in the office he made before he left and get all taxable property on the roll. He is supported by Supervisor Matt Gonzales and former Public Defender Jeff Brown.

• Mabel Tang, a former supervisor and former Willie Brown supporter who recently broke with the mayor. She considers herself as the “reform” candidate and wants to tax new developments at the Presidio by challenging the former U.S. Army base’s exempt status.

• Ron Chun, a tax attorney and former IRS agent. He has also been a member of the county’s assessment appeals board for the past seven years. In this capacity, he wrote the appeals board decision in a case described by the Chronicle as the largest case of alleged property tax fraud in state history. The board upheld a $1 million penalty imposed on the owners of One Market Plaza, who were charged of concealing an ownership change.
  
  His endorsements span the political spectrum and include the liberal, anti-Brown weekly paper The Bay Guardian, the Republican Party, the Richmond Democratic Club, the San Francisco Small Property Owners Association and Mara Kopp (wife of former state Senator Quentin Kopp).

• John Farrell, an assistant assessor. He said that an “insider” is needed to fix the problems in the Assessor’s Office.

• Jim Rodriquez, an unsuccessful supervisor candidate in 2000 and health care professional. He wants to reorganize the Assessor’s Office for increased efficiency and cost reduction and assist renters in becoming homeowners. He is supported by the Mexican-American Political Association, the Ron Brown Democratic Club and Affordable Homeownerships Alliance.

Kern. Assessor candidates Jim Fitch and Trice Harvey are battling down to the wire in a race to succeed retiring assessor Jim Maples. Mr. Fitch, an “inside” candidate, stressed the need for someone with experience and said his background as chief appraiser will fill the bill. He also said he supports increasing the homeowners’ exemption from $7,000 to $25,000. He has the support of Mr. Maples and the Howard Jarvis Taxpayers Association. Mr. Harvey, a former county supervisor and former state Assembly member, cited his managerial experience as the best qualification to become assessor. He also has a substantial lead in fund raising. He told the Bakersfield Californian (February 9) that his experience as county supervisor in overseeing budgets and hiring and firing is similar to the kind of duties he would face as assessor.

Of the county’s last four assessors, two came from inside the assessor’s office and two came from outside.

Merced. David Cardella, the incumbent assessor for the past 25 years, is faced with a challenger who says “It’s time for a change.” Dave Contreras, an appraiser in the office, who also ran for assessor in 1998, said conditions in the office during the past four years were so bad the county had to bring in a psychologist at a cost of $8,000. He told the Modesto Bee (February 16), “We were the laughing stock of the administration building in 1999. The assessor, in my opinion, just lost control. He was an embarrassment. He went after people who backed me.”

Mr. Contreras said that, among other things, he would update 16-year-old aerial photos of the county.

Mr. Cardella takes credit for implementing Proposition 13 in 1978 and the county’s entry into the Williamson Act in 2000. He called allegations of mistreatment after the last election ridiculous, and added, “I realize I’ve been around a long time, but I think I have a lot of good years left.”

Orange. There hasn’t been much media coverage of the campaign for Orange County assessor between incumbent Webster Guillory and Larry L. Bales, an auditor with 30 years experience in property taxes. Mr. Guillory, who has been endorsed by the Orange County Deputy Sheriffs Association, said his re-election priorities are to provide excellent public service, improve public access to data and maintain integrity in the office.

Mr. Bales, who has been endorsed by the California Republican Assembly, is calling for legal assessments under Proposition13 and return of tax dollars he says were illegally assessed.

El Dorado County. In the three-way battle to succeed retiring assessor John Winner, candidates are lining-up key endorsements.

Tom Holcomb, an assistant assessor, says he is carrying the endorsement of Mr. Winner and 40 of the 43-member office staff. His top priorities are keeping taxpayers informed of their benefits, continuing to enhance public access to property data and to lobby the Legislature for better taxpayer benefits.

Terry Tawney, an assessment systems manager and 29-year certified property tax appraiser, also has some impressive endorsements. He is supported by the El Dorado County Republican Assembly, the El Dorado Green Party Control Committee and former Assembly Democratic Floor Leader and former Congressman Jerome Waldie. He is also endorsed by the Tahoe Daily Tribune, the only daily paper in the county. His priorities are to maintain a high degree of office integrity, and create a public service organization to provide excellent, cost-effective service.

The third candidate in the race is Bill Vandegrift, a property values analyst. A candidate forum was scheduled February 22 at 7:30 p.m. in the Placerville Town Hall.

Butte County. Assessor Ken Reimers, who is seeking a third term, is challenged by Chris Baker, an assessor technician. According to the Chico Enterprise Record (February 19), the campaign has been low-key so far, with both candidates borrowing money from themselves. Mr. Reimers told the paper his opponent wasn’t qualified for the job and “spends most of his time in the file room.”

In response, Mr. Baker states he has degrees in law and public administration, has been an appraisal specialist for five and one-half years and said, “I believe I can do the job better.” He said he would provide for more taxpayer outreach and pay for it himself, if necessary.

Both candidates claimed to have a majority of the assessor’s staff supporting their candidacies.

Stanislaus County. Do voters have a real choice in the contest to succeed retiring Assessor Mike DeFerrari? Both candidates, Doug Harms and Mike Serpa, have worked in the office for more than 20 years and both pledge to protect the rights of property owners and to run an efficient office.

Mr. Harms, a graduate of San Jose State, said he wants to make assessment information available to the public on the Internet. He currently is one of two top assistants to Mr. DeFerrari. According to the Modesto Bee (February 16), he said, “The reason you don’t hear about us is that we are doing a good job.”

Mr. Serpa, a graduate of Cal Poly-San Luis Obispo, is a current member of the Modesto City Council and is a senior appraiser in the Assessor’s Office. He told The Bee that the assessor needs to do a better job of telling people of their right to seek a reduced value if their property value declines. He said he has wide budgeting experience from city council responsibilities, works with community groups and is involved in his family’s farm. He has worked in the Assessor’s Office for 22 years.

Los Angeles. Although there are three challengers to incumbent Assessor Rick Auerbach on the ballot, there is scant evidence of a campaign and it appears that Mr. Auerbach will have no trouble getting re-elected on March 5. He is on some important slate mailers and supported by the Howard Jarvis Taxpayers Association, a number of businesses and several labor groups.

His opponents are Steven Kalski, a deputy assessor, John Lower Taxes Loew, a deputy assessor, and Mervin Evans, an author and investment banker.

San Diego. Gregory Smith, who has been county assessor since 1983 and who holds a masters degree in public administration from San Diego State, has only token opposition. Mr. Smith says he has opened five branch offices to better serve the public and his office is rated as one of the best run assessors offices. His opponent, John Hammerstrand, is an environmental health specialist.

Santa Barbara County. With the retirement of Assessor Ken Pettit, Larry Herrera and Joe Holland are vying for the job. Mr. Herrera is Mr. Pettit’s second in command in the office and is supported by Mr. Pettit. Mr. Herrera said he wants to improve customer service, both over-the-counter and on the Internet, and pledged to serve only two terms. Mr. Pettit was quoted in the Santa Maria Times as saying Mr. Herrera is the “brains of the outfit.”

His opponent is Joe Holland, who heads the Business Division of the Assessor’s Office. He has lined up the endorsement of former Assessor William Cook. Mr. Holland told the Santa Maria Times that the 2001 assessment roll was rife with mistakes and over 2,000 corrections had to be made. Mr. Holland said a new county Recorder’s Office being built in Santa Barbara is unnecessary and funds could have been used to improve services. Mr. Herrera said the current courthouse space for the recorder’s office is cramped, hot and humid.

Solano. Candidates to succeed retiring Assessor Robert Blechschmidt are Skip Thomson and Alfred Wise. Mr. Thomson, who spent 16 years as a real-estate appraiser, appears to be the front runner as he is a county supervisor and has been endorsed by Mr. Blechschmidt.  Mr. Wise is chief deputy assessor for Contra Costa County.

Fresno. The candidates seeking to succeed Bill Greenwood as county assessor are touting the endorsements they have received. Bob Werner, a deputy county assessor, is supported by Mr. Greenwood and two county supervisors – Susan Anderson and Bob Waterston.

Chuck Brough, an educator with teaching experience at Fresno State and a chief appraiser, has the endorsement of former Assembly Member Bruce Bronzon and Mike Reynolds, author of the “Three Strikes” initiative.

Ron Shapazian, a businessman, has the backing of Sheriffs Hal McKinney and Steve Magarian, the San Joaquin Valley Taxpayers Association, and the Howard Jarvis Taxpayers Association.

$6.7 Billion in Local School Bonds on March Ballots
(From the February 15, 2002 Caltaxletter)

California voters will be deciding the fate of approximately $6.7 billion worth of local school bonds on March 5. With the voter approval requirement for specified bonds lowered from two-thirds to 55 percent, at least 85 school districts are seeking quick cash to build new schools and tackle years of deferred maintenance on others. This comes on top of $2.4 billion in school bonds approved last November, and more in the works for this November. On top of this, Governor Gray Davis is proposing $30 billion in state school bonds over the next three election cycles.

(Editor’s note: The $6.7 billion figure is a minimum number of what is to be on local ballots. Information is not available at this writing from most of the small counties on the extent of school bonds on their ballots.)

What is surprising about the magnitude of the bond issues is that they are being proposed at a time of near recession and carry a very substantial property tax increase pricetag. Additionally, over the next five years, the Legislative Analyst’s Office has projected a declining growth rate of K-12 students to almost a static figure by 2006-07 (the rates of growth: 2002-03: 1.0%; 2003-04: 0.8%; 2004-05: 0.7%; 2005-06: 0.6%, and 2006-07: 0.3%).

Viewing this development as desirable, Rick Simpson, policy director for Assembly Speaker Herb Wesson, told the Sacramento Bee, “This will be a big year for schools and kids. Having quality schools sends a powerful message to students about how much we care about them.”

Viewing the development with alarm, Jon Coupal, president of the Howard Jarvis Taxpayers Association, told the Bee, “Some of these are worthy measures, but there are a lot of these that are not needed. They are just going for the gold.”

The known K-12 bond issues are as follows:

(Editor’s note: All bond measures listed below are “Proposition 39 bonds” requiring only a 55% vote to pass, except for those indicated in blue or by an asterisk which require a two-thirds vote.)

While a number of these measures have little, if any organized opposition, several are being contested vigorously as follows:

• West Contra Costa. The Hercules City Council voted unanimously to oppose the $300 million measure. Council Member Terry Segerberg voiced the council’s sentiment, “I will happily support a measure to put money into Hercules schools. But I will not allow the school district to have my money to further frivol away and waste as they have so successfully with the last two measures.” District officials said the funds are for repairs and renovations to middle and high schools, including a phone system upgrade.
• Lodi. A non-profit committee – “K is not ok” – is mobilizing opposition to the district’s $109.4 million measure. James Shoemaker told the Stockton Record that cost is the biggest concern. He said the district has sufficient funds to improve schools. District officials plan to spend the funds for seven new schools and for renovations to 22 existing schools.
• Mt. Diablo. Prior to placing its $250 million bond issue on the ballot, the Mt. Diablo Unified school board paid $66,000 to a political consultant to build community awareness of the district’s facility needs. According to the Contra Costa Times, taxpayer advocates called this an improper use of public funds. District officials said the expenditures were research and planning. Kenneth Hambrick, chair of the Alliance for Contra Costa Taxpayers, said, “Those are thinly-veiled advertisements that are paid for by the taxpayers. Those are the kinds of things that they do that border on illegality, but it’s hard to do something about it.”
• Monterey Peninsula. The Committee Against the Out-Of-Control School Board” is opposing Monterey Peninsula Unified’s $158 million bond. District Superintendent Bob Infelise told the Monterey County Herald, “That’s what our needs are.” The “Committee” said there is no plan, schools to be closed might be included, and the list of repairs looks padded. They added the total cost, plus interest, would approach $500 million.

In addition to school bonds, there are a number of other proposals on the March 5 ballot that will increase taxes, and a few proposals that could trigger tax reductions, particularly utility user taxes. The measures in major counties with tax ramifications are as follows:

Alameda County:

• Bonds. Oakland is proposing a $59 million bond issue for its museums and zoo.
• Parcel Tax. The East Bay Regional Park District is proposing a parcel property tax of $12 per single family parcel and $8.28 per year per multi-family unit. The district serves Contra Costa County and the measure is also on the ballot there.

Contra Costa County:

• Parcel Tax. The Orinda School District is proposing a $385 parcel property tax, growing each year by $25.
• Business License Tax. Danville is asking voters to approve a business license tax ($100 plus $10 per employee) that was adopted in 1993 without voter approval.
• Parcel Tax. Hercules is proposing a $40 parcel property tax for libraries.
• Parcel Tax. Walnut Creek is proposing a $22 parcel property tax for libraries.

El Dorado County:

• Parcel Tax. A benefit zone encompassing El Dorado Hills is proposing a $25 parcel property tax for libraries.

Fresno County:

• Sales Tax. A 0.1 percent sales tax for zoo support is being proposed by Fresno County.
• Bonds. The Sierra Kings Hospital District is proposing a $6 million bond issue.

Kings County:

• Sales Tax. Kings County is proposing a 0.5 percent sales tax for jail construction.

Los Angeles County:

• Bonds. The city of Los Angeles is proposing a $600 million bond issue for public safety facilities. Measure Q is support by Mayor James Hahn and other city officials who contend the funds are needed to provide facilities for police and firefighters. Opposing the measure are the United Chambers of Commerce, the Howard Jarvis Taxpayers Association, the United Organization of Taxpayers, and various homeowners associations. Richard Close of the Sherman Oaks Homeowners Association argues that there are not enough police to staff existing buildings, so why increase taxes to build more?

Marin County:

• Parcel Tax. The Kentwood School District is proposing a $550 parcel property tax.
• Parcel Tax. The Novato Fire District is proposing to increase its special tax by 2 cents per residence.

Orange County:

• Utility User Tax. Huntington Beach is proposing to repeal the utility user tax exemption for natural gas used in electricity generation.
• Utility User Tax. La Habra is proposing to continue its non-voted utility user tax of 4.5 percent for electricity and 6 percent for all other utility services.
• Utility User Tax. La Palma is proposing to continue its non-voter approved utility user tax of 5 percent.

Placer County:

• Hotel Tax. North Lake Tahoe is proposing to increase its hotel tax from 8 percent to 10 percent.

Riverside County:

• Parcel Tax. La Quinta is proposing a parcel property tax for fire and paramedic services. The rates are $85 for residential, $610 per acre for commercial and industrial and $10 per acre for undeveloped land.
• Parcel Tax. The city of Riverside is proposing a $19 parcel property tax for libraries.

San Diego County:

• Voter Approval Requirements. Proposition E requires a two-thirds vote of the people to approve any city of San Diego general tax.
• Bonds. National City is proposing a $6 million bond for a new city library.

San Francisco County:

• Bonds. Proposition F creates an oversight committee to monitor how San Francisco spends bonds proceeds.

San Joaquin County:

• Utility User Tax. Measure I would reduce Stockton’s utility user tax from 8 percent to 6 percent, in 1 percent increments over the next two years.
• Parcel Tax. The Mokelumne Rural Fire District is proposing to impose a parcel property tax at various rates depending on type of property. The maximum rate for a residential dwelling is .03 per square foot.
• Hotel Tax. Tracy is asking voters to allow it to continue to impose a 10 percent hotel tax that was not voter-approved when originally levied.
• Bonds. The Stockton East Water District is proposing a $6 million bond for various water projects.
• Hotel Tax. Manteca is asking voters to allow the city to continue to levy its 4 percent hotel tax that was not voter-approved when originally levied.

San Mateo County:

• Parcel Tax. The Cabrillo Unified School District is asking voters to approve a $75 parcel property tax. According to the San Mateo County Times, the campaign for the tax has been quiet, partly because supporters don’t want to incite opposition from powerful slow-growth advocates in the district.

Santa Clara County:

• Utility User Tax. Cupertino is proposing a 15-year extension of its 2.4 percent utility user tax.
• Bond. San Jose is proposing a $159 million bond for adding and improving fire stations, training facilities and creating a “state of the art” 911 communications facility.

Santa Cruz County:

• Parcel Tax. The Santa Cruz High School District is proposing a $28 parcel property tax.
• Parcel Tax. The Santa Cruz Elementary School District is proposing a $70 property parcel tax.
• Utility User Tax. Measure L is an initiative to repeal Santa Cruz County’s 7 percent utility user tax.

Sonoma County:

• Parcel Tax. The Sonoma County Health Care District is asking voters to approve a $130 parcel property tax. The tax is expected to raise $2 million.

Ventura County:

• Parcel Tax. Fillmore is asking voters to approve a $15 parcel tax to fund swimming pool maintenance.

Yolo County:

• Sales Tax. Woodland is proposing to extend its current 0.5 percent sales tax by six years.
• Parcel Tax. Davis is asking voters to continue its $49 parcel property tax for city park maintenance.
• Special Tax. The Winters Branch Library Financing Authority is proposing a $66 parcel property tax to fund the cost of the Yolo County library in Winters.

San Bernardino County Assessor Race: Stuff of Soap Operas
(From the February 8, 2002 Caltaxletter)

With apologies to “As the World Turns,” the three-way race for San Bernardino County assessor is the stuff of which soap operas are made. As reported February 2 in The Press-Enterprise:

The three candidates “have only bad things to say about one another.” They are Donald Williamson, 57, the incumbent seeking a third term; Linda Foster, 57, who once worked for the assessor, and R. Gordon Young, 75, who was the assessor from 1978 to 1994.

Ms. Foster, the newspaper said, calls her former boss a relentless self-promoter and a bumbler who drives away the office’s top talent and harasses women employees.

Mr. Young said he is the only candidate with the integrity and qualifications to run the office, now that he says he has overcome alcohol and health problems. He said he stopped drinking three years ago after he was cited for disturbing the peace while intoxicated outside his home. He had cited ill health when he retired from the assessor’s office.

Mr. Williamson sued Ms. Foster alleging she had not paid taxes on billboards that she co-owns. She denies the allegation, and notes that Mr. Williamson was in arrears on property taxes on rental properties in years before he was elected assessor. Those bills have since been paid.

According to the Press-Enterprise, “Williamson’s last year in office has been chaotic. He repeatedly changed his mind whether to fire or punish office employees who had e-mailed smut via county computers. One woman who was a subject of the e-mail investigation sued Williamson for sexual harassment and won a $65,000 settlement.”

Also, county supervisors cut liaison positions held by women from the office budget. Mr. Williamson said he needed a liaison to accompany him to meetings with seniors and mobile home residents. The women would ride with him in his car to keep him from falling asleep at the wheel, the newspaper reported. Saying he had suffered six heart attacks in the days before the supervisors met, Mr. Williamson had an assistant play a tape recording of him pleading with the board to allow him to keep his liaisons.

Ms. Foster said she decided to seek the office because of the incumbent’s “lack of leadership and the atrocious personal conduct.” Mr. Williamson, who calls the office one of the state’s most efficient, said, “My biggest mistake with Linda Foster was picking a disloyal person.”

The newspaper said none of the candidates has a four-year college degree.

Elsewhere in county assessor races:

Humboldt County. Although tame by San Bernardino County standards, the Humboldt County race for assessor has developed into a slam-bang affair. In the contest to succeed retiring Assessor Ray Jerland, Assistant Assessor Linda Hill has been forced to defend the assessor’s office against criticisms it is poorly managed.

According to the Eureka Times-Standard, the “outside” challenger, William D. Thomas, claims the office is poorly managed, complacent, unresponsive and has at times alienated the county administrator’s office, local governments, ranchers and even assessor office staff.

“My campaign is based on a change in attitude,” Mr. Thomas said. He noted that two years ago Mr. Jerland drastically increased values of agricultural preserve lands in one year, instead of reappraising the land year by year. Former county CAO John Murray said several assessor office employees expressed to him unhappiness over the way the assessor’s office has been managed. “I know some (employees) left because of the management style in that office. There is a lack of responsiveness to the public … and poor management practices.”

Ms. Hill has expressed disagreement with the criticisms of the office. Having worked in the office for 30 years, she offered three goals: Fairly assess property, improve technology and improve customer service.

Mr. Thomas, who has owned and managed an appraisal firm for 25 years, said he thinks the office could benefit from his enthusiasm and fresh perspective.

Former long-time assessor Ray Flynn, who retired in 1994, declined to offer an opinion publicly on either candidate.

Monterey County. It’s the “ins” versus the “outs” in the race for Monterey County assessor. According to the Salinas Californian, two insider candidates – Eric Bailey and Steven Vagnini – hope experience is the winning edge, while Jeffery Walbeck says “it’s time for new blood.” Mr. Walbeck, past president of the Economic Development Corporation, said the office is lagging in technological innovation and an outsider can improve customer service.

If the voter wants an inside candidate, which one? Mr. Bailey is assistant assessor and has 30 years of experience, while Mr. Vagnini, who is a supervising appraiser, has 15 years with the office.

Mr. Bailey is stressing experience, while Mr. Vagnini is attempting to use the coattails of retiring Assessor Joe Pitta, who has endorsed Mr. Vagnini. Mr. Vagnini says he wants to improve public services and accessibility.

Fresno County. Fresno County voters face culture shock this March when they punch their ballots for the office of assessor. For the past quarter-century, Assessor Bill Greenwood has held sway, generally without challenge. He decided to retire.

According to the Fresno Bee, Bob Werner has raised the most money for the campaign to date, but most of it is a loan from his parents. He has called for improvements in computerizing the office and promises to streamline reporting procedures for business.

Ron Shapazian says his business background will help him seek ways to reduce tax burdens and run an office that is taxpayer friendly. His campaign has been aided by a number of small contributions from a number of taxpayers.

Chuck Brough, a teacher at Fresno State University and Fresno City College, says updating the computer system is a priority. He has made a $10,000 loan to his campaign.

Paul Burruss said his experience with agriculture and experience in auditing school and special districts puts him in a position to help taxpayers. He has campaigned in support of Proposition 13 and is saying, “It’s been decades since an outsider was in that office. It’s time to take a fresh view to see if things can be done better.” To date, he trails the other three in campaign contributions.

San Bernardino Assessor Sues Opponent; County Counsel Questions Assessor’s Authority
(From the February 1, 2002 Caltaxletter)

San Bernardino County Assessor Donald Williamson, who is in a tight race for re-election, this week sued one of his opponents, Linda Foster, alleging unpaid property taxes on six billboards. His action triggered an investigation by the County Counsel’s Office into Mr. Williamson’s authority to file the suit.

Ms. Foster, formerly Mr. Williamson’s chief of staff who quit in 2001, said taxes have been paid on the property and accused the assessor of filing the suit to divert attention from previous allegations of sexual harassment against the assessor.

Based on reports from the Barstow Desert Dispatch, the (Ontario) Inland Valley Daily Bulletin, the Riverside Press-Enterprise and San Bernardino Daily Sun, the suit alleges that Ms. Foster and her husband are partners with former Assembly Member Brett Granlund and others in the Colorado Indian River Land Trust and they failed to file a Form 571L disclosing the billboards that are located near Laughlin, Nevada. Mr. Williamson estimated that $2.3 million in taxes are owed for the past 13 years.

Jim Foster said the billboards were declared on a form filed by Hal Heywood of Heywood Outdoor Advertising. Mr. Williamson conceded Mr. Heywood did file the 571L forms but he believes he has not fully declared all the billboards he owns or co-owns.

Meanwhile David Wert, speaking for County Counsel Alan Marks, said Mr. Williamson did not inform the County Counsel’s Office of his decision to hire an outside attorney to file the suit. Until now, the assessor has “always” gone through the county counsel, Mr. Wert said. He added that department heads can spend up to $25,000 on outside lawyers without permission, but it’s unclear whether they have the authority to file a lawsuit on their own.

Former Assessor R. Gordon Young is also running against Mr. Williamson.

Candidates Jockey for March Primary Ballot
(From December 21, Caltaxletter)

The December 7 filing deadline came and went with no surprises in the March primary election races for state controller and four seats on the State Board of Equalization.

The race for controller, considered second to the governor in importance when tax policy is at stake, has BOE Member Johan Klehs and former Silicon Valley dot-com executive Steve Westly vying for the Democratic nomination. On the Republican side, BOE Member Dean Andal and state Senator Tom McClintock are the leading contenders. W. Snow Hume, a Fullerton business controller, also seeks the GOP nomination. The controller sits as the fifth member of the BOE and as chair of the Franchise Tax Board. The incumbent, Kathleen Connell, cannot seek re-election because of term limits. Mr. Klehs and Mr. Andal also cannot seek third terms on the BOE.

The Secretary of State’s Office has until the close of business on December 27 to certify the official candidates’ list. However, at this writing (December 18), state election officials said the following have qualified as candidates in the four BOE districts:

District 1: Assembly Member Carole Migden of San Francisco is the lone Democrat seeking the post. Two Republicans, Mark Bendick, a corporation tax manager, and Max Woods, and engineer/entrepreneur, are running for their party’s nomination. Elizabeth Brierly, a business analyst from San Jose, has qualified as the Libertarian candidate. This district is heavily Democratic in voter registration and has been represented for seven years by Mr. Klehs.

District 2: This Republican-leaning district has Assembly Member Bill Leonard of San Bernardino County running against Ted Costa, CEO of a Sacramento-based taxpayer organization, competing for the GOP nomination. There also are two Democrats on the ballot, Norman Angelo, an engineer-entrepreneur, and Tom Santos, a tax consultant. This district has been represented for the past seven years by Mr. Andal.

District 3: Incumbent Claude Parrish has two Republican primary opponents in this district that should elect a Republican every time. They are Emad Bakeer of Lakeside, elected member of a planning group, and Stephen Petruzzo, a BOE auditor in San Diego. Mary Christian-Heising of La Jolla is the only Democrat on the ballot. Also certified in the third district is Libertarian J.R. “Nobody” Graham. The author/security officer from Chula Vista will not be allowed to use “Nobody” on the ballot because he is not generally known as Nobody and it is not his legal name, said Melissa Warren, manager of the Candidates and Elections Program at the Secretary of State’s Office.

District 4: This is a Democrat district, and incumbent John Chiang has no competition for the nomination in March. A Burbank businessman, Glen Forsch, will be the Republican nominee. Kenneth Weissman has been certified as the Libertarian candidate in this race.

At the local level, many incumbent county assessors are unopposed, but there will be hotly contested races involving incumbents, particularly in the city and county of San Francisco and counties of San Bernardino and San Luis Obispo. A number of veteran assessors have decided to retire, including California Assessors’ Association President John Winner of El Dorado County, who mentioned the fact that longtime assessors who opted not to seek re-election include, besides Mr. Winner himself, assessors from Kern, Fresno, Solano, Monterey and Stanislaus counties. Key assessor races shaping up are:

EL DORADO. Three candidates are seeking the post that has been held by Mr. Winner. They are Tim Holcomb, assistant county assessor; Terrence Tawney, an assessment systems manager, and Bill Vandegrift, a property values analyst.

FRESNO.  Four candidates are on the ballot seeking to succeed William Greenwood. They are Chuck Brough, a chief appraiser/educator; Bob Werner, a deputy assessor; Paul Burrus, a certified public accountant, and Ron Shapazian, an appraiser/broker/businessman.

KERN. With Jim Maples’ retirement, Trice Harvey, a former county supervisor and state legislator, and Jim Fitch are squaring off for the job.

LOS ANGELES. New County Assessor Rick Auerbach has two challengers: Mervin Evans of Los Angeles and John “Lower Taxes” Loew of Woodland Hills, a deputy assessor.

MONTEREY. Assessor Joe Pitta’s retirement brought forth Stephen Vagnini, Eric Bailey and Jeffery Walbech as candidates to succeed him.

ORANGE. Assessor Webster Guillory is being challenged by Larry Bales.

SAN BERNARDINO. Assessor Don Williamson is being challenged by Linda Foster, former chief of staff to Mr. Williamson. Former Assessor R. Gordon Young is also in the race.

SAN DIEGO. Greg Smith, county assessor since 1983, is being challenged by John Hammerstrand, an environmental health specialist.

SAN FRANCISCO. Assessor-Recorder Doris Ward has five opponents in March. She is opposed by Ronald Chun, a tax attorney/CPA; Mabel Teng, a former supervisor; John Farrell, assistant assessor-recorder (a former budget director in the assessor’s office who was reassigned by Ms. Ward after filing papers to run against her, reported the San Francisco Chronicle); Richard Hongisto, a former San Francisco assessor, police chief, supervisor and sheriff, and John Rodriguez, a health care consultant.

SAN LUIS OBISPO. In one of the most interesting races of all, long-time Assessor Dick Frank is being challenged by former Assembly Member Tom Bordonaro. Mr. Frank barely won re-election four years ago and was criticized for his property inspection program without owner consent. A State Board of Equalization survey of San Luis Obispo County assessment practices, released earlier this year, was highly critical of certain practices. Mr.Bordonaro said, “If there is a gray area in the law, I want to side with taxpayers.”

SOLANO. County Supervisor Skip Thomson and Alfred Wise are contesting the post vacated by retiring Assessor Robert Blechschmidt. Mr. Blechschmidt, leaving after 14 years in the job, has endorsed Mr. Thomson, who worked in the assessor’s office for 16 years prior to his election as a supervisor in 1992. According to the Fairfield Daily Republic, Mr. Blechschmidt said, “I want to do a bit more traveling and enjoy my grandchildren and do some other things besides coming to work every day.”

STANISLAUS. With the retirement of Assessor Mike DeFerrari, the two candidates running to succeed him are Doug Harms and Mike Serpa.