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Board adopts three section-40 decisions and approves four state-assessed audits; votes recorded
Summary
The Board published three Revenue & Taxation Code section 40 summary decisions and adopted audit value changes for four state-assessed entities, including one roll-call where Chairman Gaines recused.
The Board of Equalization voted on Feb. 19 to publish three non-precedential written decisions under Revenue and Taxation Code section 40 and to adopt the results of audits of state-assessed properties, the Board's appeals attorney and State Assessed Properties staff said.
The action fulfills statutory requirements that the Board adopt written decisions for state-assessed petitions above the $500,000 tax threshold and that it approve audit-identified value changes. Board staff described the item as reflective of determinations the Board had already made in prior, public hearings.
Sarah Wilkman, the Board's appeals attorney, introduced three draft decisions for publication under Revenue and Taxation Code section 40. Jack McCool, chief of the State Assessed Properties Division, presented four audit reports prepared under the Board's audit authority and said the audited assessees had been given an opportunity to provide additional information.
Votes at a glance:
- Section 40 decisions (Race Communications LLC; Crown Castle Fiber; BNSF Railroad Company): motion to publish by Member Vasquez; second by Vice Chair Lieber; roll call recorded: Gaines 'Aye', Lieber 'Aye', Vasquez 'Aye', Schaffer 'Aye', Controller Cohen 'Aye'. Motion passed.
- Audit approvals (Pacific Harbor Line; Consolidated Communications Enterprise Services; SynerGem Technologies): motion by Member Vasquez; second by Member Schaffer; roll call: Gaines Aye, Lieber Aye, Vasquez Aye, Schaffer Aye, Controller Cohen Aye. Motion passed.
- Audit approval (Central California Traction Company): motion by Member Vasquez; second by Member Schaffer; Chairman Gaines recused on this vote; roll call: Vice Chair Lieber Aye, Member Vasquez Aye, Member Schaffer Aye, Controller Cohen Aye. Motion passed.
Board staff noted that the section-40 decisions reflected previous Board rulings from November and December 2024 and that the audit process gives assessed entities a 50-day window after official notice to file an appeal of a value change.
The three section-40 draft decisions and the four audit reports are administrative actions required by statute and were adopted for publication or implementation; staff said they will send official notices to affected assessees and that appeal windows are available under state law.
