- Occupation: CPA, Property Appraiser, Property Tax Consultant
- Assessment, Appeals and Property Taxation Consultant to Industry and Homeowners
- 13 Years on Orange County Assessment Appeals Board from 1977 to 1990, followed by 8 Years Property Tax Consulting Experience
- Author of Two Books on California Property Taxation
- Over 30 Years Management Experience including Controller of Handyman Stores, Jack LaLanne's Health Spas
- Active Leadership Roles in Church, Christian Renewal, Civic, and Professional Organizations
- Member, Institute of Business Appraisers, AICPA, OC Taxpayers' Association
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Top Priorities if Elected |
- "The Right Value, the First Time" on 1,000,000 assessment roll units will eliminate the assessment appeals backlog and save millions of dollars of wasted taxpayer and government money
- Become Service Oriented: improve the Assessor's home page, end the isolation of the assessor's office, and use AB818 funds for training that has been skipped for years
- Stop the excessive taxation of business assets and values, and the abusive practices of the business division, by creating honest valuation tables and eliminating the assessments on intangible business assets
- Orange County Supervisors Charles V. Smith and William Steiner, Asst. Sheriff Doug Storm, and Mission Viejo Councilman Bill Craycraft, who recognize Jim's 21 years of work for Orange County, his plan to bring the department back into county government, his committment to fair taxes for all taxpayers, and Jim's commitment to make the overdue changes in the assessor's office
- Reed Royalty, President of the Orange County Taxpayers' Association, and Bruce Whittaker, Committees of Correspondence, both understand Jim's committment to good government at the lowest possible cost to the taxpayer
- Steve Bone, Ed Laird, and the Small Business Coalition, who want Jim's expertise in reducing business taxes to help Orange County grow into the 21st Century
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- A Speech to the Orange County Board of Supervisors on AB 818, presented April 2, 1998
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Under present law, the current assessor, Brad Jacobs, can stop the county from applying for the $6.8 million in state funds for the 1998/99 fiscal year. These funds will be vital if the county is to recover from the appeals, training, and appraisal backlogs that either now exist, or will result from the current rapid rise in property values. Unfortunately, Mr. Jacobs does not recognize the need for the money and refuses to agree to the application. The following plan has been tentatively approved by members or staff of the Board of Equalization, the BOE Property Taxes Department, the Finance Department, the Assessor's Association, the California Taxpayers' Association, and the Orange County Taxpayers Association. I recommend the Board of Supervisors adopt this plan, make it possible for the new assessor to apply for funds, and correct the problems Mr.Jacobs and Mr. Guillory have created.
- Ad Valorem Appraisal of Property-Intensive Businesses and the Properties They Utilize
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When appraising properties that are operated as a business unit, the property tax appraiser must identify and value the taxable and nontaxable property. The appraiser can use any of the three classical approaches, and must either isolate the taxable property and value it during the appraisal, or allocate value to the taxable property after the overall value is determined. An understanding of the relationship between the business and the property it uses is vital to the process of property tax valuations.
- "Stray Thoughts from the Library"
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A random group of Jim Bone's position statements on property, business enterprises, and some of the unique problems that ad valorem ("based on value") tax appraisers face in California.
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![[photo]](bone_j.jpg)
