CALIFORNIA ASSESSMENT • INDEPENDENT PROTOTYPE

Base Year Transfer Workbench

Manual comparison value • disaster and historical modes • one-page Butte County printout

Modeled on the supplied assessor worksheet. This version uses a manually entered comparison value, supports multiple transfer categories, and prints as a compact single-page working paper with the Butte County logo and letterhead. Staff must still verify eligibility, statutory authority, dates, factors, valuation evidence, and posting procedures.

01 · Letterhead and case details

Agency / office name

Division / report subtitle

Case / reference number

Prepared date

Replacement APN

Replacement situs

Original APN

Appraiser / analyst

County logo preview

02 · Original property and transfer category

Original sale / qualifying event date

Replacement purchase / completion date

Original base-year date (reference)

Transfer / adjustment category

03 · Values and allocation

Original land factored base year component ($)

Original improvement base year component ($)

Original full cash / market value ($)

Replacement full cash / market value ($)

Manually entered comparison value ($)

This stays manual. The tool does not derive or overwrite it.

For reference only: entered comparison %

Excess allocated to land (%)

Worksheet assumption shown here; staff may change it.

Posting-rounding increment ($)

04 · Assessment factors and posting years

Year A label

Factor A

Year B label

Factor B

05 · Calculation results

Manual comparison value—

Excess value—

Excess to land—

Year B arithmetic total—

Posting component	Year A	Year B
Factored land component
Factored improvement component
Added land excess
Added improvement excess
Posted land total
Posted improvement total
Arithmetic total

06 · Review flags

07 · Notes

Reference guidance

This is an independent calculator prototype, not an official county system. Do not store confidential taxpayer records in an unsecured public web page. References: BOE Proposition 19 · BOE Disaster Relief · Butte County Assessor.

Butte County Assessor's Office

Base Year Value Transfer Calculation Worksheet

Prepared date: —

Case No.—

Analyst—

Replacement APN—

Original APN—

Situs—

Case Type—

Original Event—

Replacement Date—

Base-Year Date—

Comparison %—

Original Market—

Replacement Market—

Manual Comparison—

Excess Value—

Assessment component illustration (verify before posting)

Posting component	Year A	Year B
Factored land component
Factored improvement component
Added land excess
Added improvement excess
Posted land total
Posted improvement total
Arithmetic total

Guidance / review flags

Notes

WORKING PAPER — INDEPENDENT PROTOTYPE. Not an official Butte County form. Eligibility, legal authority, allocation, factors, and posting values require assessor verification.