[{"_1":2,"_87":-5,"_88":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6586361,"mediaKeyId","5529203-a38ddbdfbc62034e84409aed82faec71","parentId",5529203,"title","Assessment Appeals Board No. 2 — elections, calendar approval and dozens of continuances and stipulations; many portfolio cases moved to Oct. 20 or Dec. 8","audioSeconds",1550,"startMs",1144000,"endMs",2694000,"viewUrl","/Search/View?dp=1&key=5529203-a38ddbdfbc62034e84409aed82faec71&start=1144&end=2694","thumbnailUrl","https://assets.pipeline.soar.com/5529203-a38ddbdfbc62034e84409aed82faec71/thumbnail_1144000.jpg","articleUrl","/articles/6586361/Ventura-County/California/Assessment-Appeals-Board-No-2-elections-calendar-approval-and-dozens-of-continuances-and-stipulations-many-portfolio-cases-moved-to-Oct-20-or-Dec-8","mediaUrl","https://secure.pipeline.soar.com/6586361-351cd8c79562b7ee7ec6ac8109677de0/orig.mp4?Expires=1773566218&Signature=iaUBQiLQb0VRXimeyTfY7o~jkQ3MkhfZQhpKTMqw1MkHgSHQg0nymIiXCNtx9iTDBl2Aqe2sd4-sNAduBf~qFjQoZgjhUHxwMIRjZHZh0rX-Um6~GvzY2cV-SLfun87n8oOiIk9mBQpKGnpkyKCH74h8mMIXcPPzktia7MRbjkQ0Ys0FNk5XyVPRJ9O37DWc~K1QFMP-c-XWw8KEJGFwfUIlmIowudLfOF6GAFnnAOHaZGWo4pW4Imcc5sjBO~pY2dwsyNhXuyc-1N452Rgt~gGbw2qReFzzPY1lFy~99j87G0qbGOnXNk4PzbMMjSCuUZYI50OoagJe2xH6ynQD4w__&Key-Pair-Id=KUT5TJCACFTXG","author","Ventura County (Top 100)","date","2025-08-04T23:02:01.833Z","article","The Ventura County Assessment Appeals Board No. 2 held a lengthy public session Aug. 4, 2025, taking routine and procedural actions across a large docket of property tax appeals. The board elected officers, approved its 2026 hearing calendar, approved multiple stipulation agreements (including several value reductions exceeding $5 million), and granted continuances for many commercial and residential appeals to give applicants and the assessor more time to exchange evidence.

Elections and calendar
- The board elected Board Member Luneta as chair by unanimous vote (motion: Board Member Wall; second: Board Member Cohen). The board elected Board Member Wall as vice chair by unanimous vote (motion: Chair Luneta; second: Board Member Cohen).
- The board approved the proposed 2026 hearing calendar for Assessment Appeals Board No. 2 as presented by the Clerk of the Board.

Stipulations and approvals
- The board approved several stipulation agreements submitted in advance. Notable approvals included a large-value reduction stipulation submitted for Albany Apartments of Oxnard LLC (identified in the agenda packet as a reduction exceeding $5,000,000) and a large reduction stipulation for LBA Realty Fund (item 144). The board also approved a series of standard stipulations distributed to members for routine case resolution.

Continuances and scheduling notes
- The board continued many appeals at the request of applicants or the assessor to allow time for evaluation, additional documents, or management review by the assessor’s office. Two common follow-up hearing dates offered were Oct. 20, 2025 and Dec. 8, 2025. Most continuances carried a 30‑day data proviso: any additional evidence must be provided to the assessor at least 30 days before the rescheduled hearing.
- Several multi-case portfolios (managed by agents including Ryan LLC and other tax representation firms) were continued to Dec. 8 with data provisos; other large commercial appeals (including multiple Albertsons/Valero/anchor-tenant portfolios) were continued to Oct. 20 or consolidated for special hearing dates. The board also set special hearing dates for particularly large or complex matters (see actions array for items continued and their target dates).

Clerical and procedural items
- The board rescinded one administrative denial (item 63) after a clerical error was identified and restored that appeal to the active calendar.
- For several appeals where parties had not yet provided required waivers (so the case could be continued beyond statutory timelines), the board asked agents to file two-year waivers where needed; in multiple cases the board conditioned continuances on receipt of those waivers.

Why it matters: The votes are largely procedural but affect when cases will be heard and whether the assessor and applicants must exchange documents. For property owners and tax agents, the Oct. 20 and Dec. 8 blocks set the near-term calendar for many portfolio and commercial appeals.

Next steps: Clerks will notify parties of new hearing dates and any data deadlines; where the board approved stipulation agreements the clerk will finalize the closing paperwork and notify parties. If valuations are contested after change-in-ownership questions are resolved, the board will schedule separate valuation hearings, typically after the 30‑day evidence exchange window.","mediaType","Video","parentTitle","Assessment Appeals Board Meeting - August 4, 2025","oneSentenceSummary","At its Aug. 4 meeting, Ventura County Assessment Appeals Board No. 2 elected officers, approved the proposed 2026 hearing calendar, approved several stipulation agreements (including large reductions), and continued dozens of appeals—many to Oct. 20 or Dec. 8, 2025—usually with a 30‑day data proviso.","taxTitle","Ventura County, California","taxId",3398,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6586365,"Assessment appeals board hears Ojai ownership dispute over a 2022 deed transfer; board schedules possible valuation hearing",234,1536000,1770000,"/Search/View?dp=1&key=5529203-a38ddbdfbc62034e84409aed82faec71&start=1536&end=1770","https://assets.pipeline.soar.com/5529203-a38ddbdfbc62034e84409aed82faec71/thumbnail_1536000.jpg","/articles/6586365/Ventura-County/California/Assessment-appeals-board-hears-Ojai-ownership-dispute-over-a-2022-deed-transfer-board-schedules-possible-valuation-hearing","https://secure.pipeline.soar.com/6586365-d64e450794b6da853eac12626336ccc0/orig.mp4?Expires=1773566218&Signature=RyAjvPmXOtlYROhknliVBkPrlR1o41jQV7ptqBx1gOCOfYVwGy4UQU9Kg-bEOABzmU92y-PNSlP0CSJclI1Egpje2xSd9IlFuIFrzPjrbev0GVc~PGRBuLUnmFKH~7rS8nZMn2UMXPQL4N2geaZjp8clH-6OasUSy1uG13Jc3Dl9WlTBXpLz9ACATvr9Do5-Cpm6D9XEN1EGWCk72tKzrzJ~cOQ9NfsRcfqjCqhE8djuf8dXsWtfpXyI74JIA2ZZ70N6fulFKpmciFkCqauWBaXCMh2VTpawzWgwSEurO-KsoxUGnOE7i8DmNxlocb8jguS6FgJYaI7JFRoJitM8cA__&Key-Pair-Id=KUT5TJCACFTXG","The Ventura County Assessment Appeals Board No. 2 on Aug. 4, 2025 heard a contested appeal from John and Petri Williams over a supplemental assessment triggered by a May 24, 2022 recorded deed that transferred title to the couple. The Williamses told the board the recorded transfers reflected a refinance to remove a lender, not a sale, and asked the board to restore the property’s base-year value from 2017.

The Williamses presented a signed short-term loan agreement and sworn declarations saying the property was bought and paid for by the couple and that Elizabeth L. George acted only as a financier. John Williams told the board the parties’ written agreement anticipated title would initially be in George’s name so she could secure financing and that title would be transferred to the Williamses once they refinanced: “The transaction was not a purchase or a sale,” Williams said, summarizing the documentation the couple provided.

The assessor’s office, represented by appraisers in the hearing, said its initial reassessment followed the recorded deeds and the statutory “deed presumption,” under which names on recorded deeds create a rebuttable presumption of ownership. Assessor staff cited property tax rule 4.62.200(b), related Board of Equalization guidance and a Ventura County Superior Court judgment (case number 56-2019-00535384-CU-BC-BT A) that had addressed ownership for the parcel in earlier litigation. “According to property tax laws, the recorded deeds are assumed to be accurate,’’ the assessor told the board during its presentation.

Board members discussed the legal standard: overturning the deed presumption requires clear and convincing evidence, and the statute and board guidance name the best evidence as a judicial adjudication, though declarations and corroborating documents (tax returns, canceled checks, insurance policies, bank records) are also noted as supportive evidence. The Williamses provided a signed loan agreement predating the conveyance, sworn declarations from both sides, and tax and payment records; the assessor said it had collected court records and other documents and considered the superior court ownership finding dispositive.

The board voted to allow the applicants to amend their appeal to include a valuation review for 05/24/2022 if the board upholds the assessor’s change-in-ownership determination. The board also set a contingent date for a valuation hearing on Dec. 8, 2025, if that second issue is necessary, and added a 30-day data proviso (any additional evidence for valuation must be supplied to the assessor at least 30 days before the hearing). The board did not make a final determination on the change-in-ownership question at the Aug. 4 meeting; members said they would deliberate on the record and return a written decision.

Why it matters: If the board sustains the assessor’s 2022 reassessment, the Williamses face higher assessed value and supplemental tax liability; if the board finds the transfer was excluded (a refinancing to remove a lender or a resulting trust), the property’s base-year value could be restored. The hearing included sworn statements, a written short-term loan agreement the Williamses say created a trust/fiduciary relationship, and a contested superior-court record that the assessor said is binding for ownership determinations.

Next steps: The board will issue a written decision after deliberation. If the board upholds the assessor’s 2022 change-in-ownership finding, it will proceed to the separate valuation hearing on Dec. 8, 2025 (applicant and assessor to exchange additional valuation materials at least 30 days beforehand).","The Ventura County Assessment Appeals Board No. 2 on Aug. 4, 2025 heard a contested appeal from John and Petri Williams over a supplemental assessment triggered by a May 24, 2022 recorded deed that transferred title to the couple.","actionData","errors"]

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Assessment Appeals Board No. 2 — elections, calendar approval and dozens of continuances and stipulations; many portfolio cases moved to Oct. 20 or Dec. 8

Assessment appeals board hears Ojai ownership dispute over a 2022 deed transfer; board schedules possible valuation hearing