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Board of Equalization - Appraisal and Assessment Report

The purpose of this evaluation is to respond to the California State Auditor (CSA) Report 2014-108, “State Board of Equalization Building, Despite Ongoing Health and Safety Concerns, the State Has Not Thoroughly Analyzed the Costs and Benefits of Relocating Employees” (Audit Report), published in September 2014.

The Audit Report recommended that the Department of General Services (DGS) proactively evaluate whether continued State ownership of the building is a sound financial decision. This document will respond to the DGS portions of the Audit Report’s recommendations by providing: 

  • An evaluation based upon sound financial considerations for the State’s continued ownership of the BOE Headquarters property located at 450 N Street, Sacramento. 
  • An analysis of independently provided real property appraisal and facility condition assessment reports for the BOE Headquarters property. 
  • A merger, into the overall analysis, of independent estimates of immediate repair costs pertaining to the capital outlay project authorized by the Department of Finance in 2014 for DGS and BOE. 
  • A general discussion of potential productive uses of the property if BOE is authorized to move to a new facility at a future date.

Read the summary here.
Read the full report here.