The San Francisco call., 1904-07-06
DODGE EXPLAINS HIS WORK.
Assessor Invites Dissatisfied Property
Owners to File Objections.

Assessor Dodge has made public the
following letter to property owners,
explaining his reasons for the great
increase in the assessment roll and the
methods adopted in making it:
To the Owners of San Francisco Real Estate :
The assessment of real estate has been raised
$ST 000, 600 This is an unprecedented increase
1t has been my endeavor to make the assess
ment of real estate this year, however, as near
uniform as IL is possible to make 1t. The
immense amount of revlsonary work which
required and the short space Of time
available for this work have made it impos-
sible to prepare perfect assessment roll pre-
senting no inequalities. 1t is with a view Of
affording relief any owner who may feel
that his property is overassessed that the
suggestions contained in this letter are made.
The assessment rolls Will be opened for in
spection OF property owners tomorrow morn
ing wednesday, in the chambers OF the Board
of Supervisors. During the ensuing two weeks
the board will sit daily a board of equal
ization with the object of reviewing the as
sessment of any property owner who may
petition TO have the same reconsidered l
will be pleased to meet any property owner
who may feel aggrieved at his assessment
before the board and there take up the ques-
tion solely on its merits.
/ ! NAV here state that while I am respon-
sible for the valuations placed upon real es-
tate and believe them to be more lust and sc-
curate than they ever have been before in this
city vet these valuations are in the main based
upon an appraisement made by a board of three
professional appraisers of real estate not con-
nected with this office who were employed by
me for this prrpose These appraisers were un-
known to each other and each made separat te
estimate of the value by the front foot of each
block Of city property, which was reappraised.
In most instances their valuations closely
agreed. Where they did not an average was
struck OF the valuations determined upon by
them. The result has been an increase in the
assessed value of real estate OF $S7, COO 600.
There has not however. been n uniform in
crease in the assessed valuation of all real es-
tate, which would have been unjustfable, but
such real estate as had in the past few years
shown a marked increase in valuation was
raised up to the same basis OF valuation as
nronertv in less desirable sections has been as
sessed at In many cases the result has beer
that real estate has had the assessment thereon
doubled and in a great many instances ever
trebled would have preferred to distribute
this immense increase over two or three years
but certain reasons made this inadvisable, tc
my mind. In the frst place. there was the
considered This board last year raised al
property 30 per cent This raise fell on sucr
i property as was fully assessed well or
] that which was underassessed. The result wa:
/ \ great wrong to thousands of our taxpayers
The board threatened to take similar action this
! year. To protect those entitled TO protectior
II was necessary to make immediate equali
zation of values although this action will bt
a drastic in many instances. The result
however. Will. in my opinion protect Sar
Francisco from any increase by the State
Board.
! In the second place there is the question
of equity to those taxpayers whose property
has not Increased in value TO any such extent
vet who have practically been paying taxes fol
i more favored owners. assessed at mucf
1 lower rate. These latter owners have realized
| ing values and should pay at once at the same
| ratio as others in less favored sections,
| know the result will be TO force many to i'm
/ prove their property or sell in those instances
/ where moor improvements cover very valuable
realty. My idea of assessments Is to have the
land bear the greater burden or the taxes and
assess the new improvements as leniently as IL
t pOesbe.