San Bernardino assessor raises valuation, data center and unfunded‑mandate concerns at BOE meeting
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Summary
San Bernardino County Assessor/Recorder/Clerk Josie Gonzalez told the Board of Equalization she needs guidance on valuing new uses (industrial-to-retail, high‑density residential without parking), on categorizing incoming data centers and on addressing unfunded mandates such as record redaction requirements.
Josie Gonzalez, San Bernardino County Assessor, Recorder and County Clerk, told the State Board of Equalization on Oct. 22 that rapid development and changing uses in her jurisdiction are creating valuation and administrative challenges.
Gonzalez said San Bernardino — geographically the largest contiguous county in the lower 48 — is experiencing land‑use shifts: vacant post‑COVID office and warehouse space converting to small‑business uses, auto shops and online supplier operations, and new high‑density residential projects built without on‑site parking when cities provide parking by separate agreements. "How do we value that? There's I find no category for that," she said.
She also flagged an uptick in proposed data centers and asked how assessors should classify and value these new facility types. Gonzalez called attention to state unfunded mandates and redaction requirements tied to statutes (she referenced AB 1430 and AB 1456 as recent legislative items that did not receive funding or were not approved by the governor). "These unfunded mandates really need to be called out," she told the board.
Why it matters: Rapidly evolving property uses and new facility types pose assessment and classification questions that affect taxable value and local revenue. County assessors asked BOE staff to provide guidance and technical assistance to help shape valuation standards and to identify where state funding or statutory clarification is needed.
Executive Director Yvette Stowers and BOE staff said they would follow up with Gonzalez and County staff to provide materials and further coordination.
