The Mendocino County Assessment Appeals Board accepted stipulations in lieu of appearance and testimony and approved several withdrawn assessment appeals at a meeting where county staff explained how they value photovoltaic systems and brewery equipment.

The board voted to approve the withdrawn applications and to accept stipulations covering cases involving Tesla Energy Operations and Main Street Capital Incorporated. Nathan Maxman, senior auditor appraiser with the Mendocino County Assessor’s Office, told the board that assessors applied a new composite assessment factor for photovoltaic systems. "California Assessors Association worked with industry to create a new composite assessment factor that more accurately represented market value of photovoltaic systems, and then that was applied to the existing assessable photovoltaic systems for Tesla Energy Operations," Maxman said.

Why it matters: the rulings formalize valuation approaches used by the county for leased solar equipment and for business personal property at a local brewery, affecting assessed values and potentially future property tax bills.

Board proceedings and case details
The clerk read case numbers into the record and asked for motions to approve withdrawn applications and to accept stipulations in place of appearance and testimony. Charlotte Scott, counsel, told members that the board should conduct any discussion before taking a vote. Katrina Bartlett (identified in the meeting as assessor and county clerk-recorder) clarified the location of the Main Street Capital property, saying it is on Boonville Road near Highway 128.

Maxman explained differences in the two matters. He said Tesla’s systems were treated as fixtures in the assessor’s analysis and had become assessable after a documented change of ownership. For the Tesla matter he said the new composite factor—built from industry input and statistical indexes—was applied to the assessable photovoltaic systems. On Main Street Capital, Maxman said the assessor’s office performed an audit using historical costs; the taxpayer supplied purchase and 2024 sale information and an outside appraisal of business property, which led to a reduced assessed value. He described Main Street Capital’s assets as tanks, bottling lines, forklifts and a tasting room.

Board action and vote
A board member moved to approve the withdrawn applications and later moved to accept the stipulations. Another member seconded both motions. The board recorded an "aye" vote on the motions, with no abstentions or recorded objections; one member, Member Shepherd, was absent by prior arrangement. The minutes show no public speakers in the chambers and no raised hands online.

Votes at a glance
- Motion: Approve withdrawn applications (case numbers read into the record; some numbers were read with transcription irregularities and are not fully specified). Outcome: approved (ayes recorded; no abstentions; one member absent).
- Motion: Accept stipulations in lieu of appearance and testimony for cases involving Tesla Energy Operations and Main Street Capital Inc. Outcome: approved (ayes recorded; no abstentions; one member absent).

Procedure, clarifications and next steps
Board counsel confirmed the board handled discussion before voting. The assessor’s office described the valuation methodology: for photovoltaic systems staff used a composite assessment factor—drawing on an index from the Bureau of Labor Statistics and a percent-good adjustment—while brewery equipment valuation relied on historic-cost audits and a taxpayer-provided appraisal. The board set its next meeting for Jan. 26.

No formal legal citations or statutes were referenced during the discussion as recorded in the meeting transcript.