The Tulare County Assessment Appeals Board unanimously accepted a withdrawal calendar and approved several stipulations that change assessed property values for corporate and small-business taxpayers during a regularly scheduled meeting.

The actions affect tax rolls by revising fixed-improvement, personal-property and net taxable values for a series of assessment appeals, including filings for Kraft Heinz Foods Company, Dreyer’s Grand Ice Cream Inc., In‑N‑Out Burger, Inc., and a small digital-studio business. The board also acknowledged a withdrawal by Karen’s Hospitality Inc. and rescheduled one postponed item to Jan. 15, 2026.

Board procedure and why it matters

Board members handled the items by motion and voice vote with no recorded opposition. Accepting a stipulation changes the assessed values used to calculate property taxes unless further appeals occur; the board’s action records the agreed adjustments to assessment rolls but does not itself set tax rates.

Stipulations and withdrawals approved

- Kraft Heinz Foods Company (item 7): The assessor read stipulations that revise multiple assessment years for parcel/assessment number 800261107000. Stated figures include a fixed improvement value of $12,927,531 and personal property value of $45,672,921 for one listed year (net taxable value $58,600,452); other listed years included fixed improvement values of $17,367,218 (personal property $45,197,544; net taxable $62,564,762), $9,348,741 (personal property $44,228,486; net taxable $53,577,227), and $9,523,486 (personal property $40,067,646; net taxable about $49,591,000). The board moved to accept the stipulation and approved it by voice vote with no opposition.

- Dreyer’s Grand Ice Cream Inc. (item 8): The assessor read stipulations for assessment number 181090040000 across multiple years. Listed figures included land values ranging from $909,613 to $965,288, structure improvement values from about $13.27 million to $14.08 million, fixed improvement values from about $42.45 million to $51.57 million, and personal property values declining from about $2.84 million to $2.29 million; net taxable values cited ranged from about $59.47 million to about $68.90 million. The board moved to accept the stipulation and approved it by voice vote with no opposition.

- Adam W. Beck / 3B Digital Studios (item 9): The board accepted stipulations for assessment number 800245787000 adjusting personal property values across listed filings: $58,128; $50,615; and $43,403 (net taxable values equal to the listed personal-property amounts). The motion to approve carried by voice vote with no opposition.

- In‑N‑Out Burger, Inc. (item 10): Stipulated revisions were read for assessment numbers including 800267770000 and 800268121000. Cited values included a fixed improvement value of $348,495 and personal property of $620,002.68 (net taxable $968,007.63) for one parcel and a fixed improvement value of $418,397 with personal property of $618,704 (net taxable $1,037,101) for another. The board moved to accept the stipulation and approved it by voice vote with no opposition.

- Withdrawals and rescheduling: The board accepted the withdrawal calendar as presented (the withdrawal for Karen’s Hospitality Inc. was noted as included). A postponed item was rescheduled to the Jan. 15, 2026 meeting; the board approved that rescheduling by motion and voice vote with no opposition.

Procedure and votes

All listed items were handled by motion, second and voice vote. The meeting record shows motions made by a board member, seconded by another board member, followed by a voice vote in which members responded “Aye” and the presiding officer stated, “All in favor? Aye. With no opposition. Motion carries.” The transcript records no roll-call tallies or named dissenting votes for these items.

Meeting context and next steps

Most items were routine stipulations and withdrawals presented by assessor staff and passed with little discussion. The board adjourned after completing the calendar. Any changes to assessed values recorded by the board will be reflected in county assessment records and could affect future tax bills or subsequent appeals if parties pursue them further.