The board sitting as the Board of Equalization denied an appeal from Gavin McIntyre over assessments on a roughly 78‑acre parcel identified as parcel 001‑031‑080, following a presentation by assessor staff about transfer timing, comparable sales and recorded easements. The board moved to deny appeals 39–46 and the motion carried.

Why it matters: The assessor’s office told the board that a transfer of the parcel was notarized in 2015 but not recorded until 2022. Using the earlier 2015 date, staff said they enrolled escaped assessments for the 2017 through 2024 tax years under the Revenue and Taxation Code, and that a parent‑to‑child exclusion (Prop 58) had been filed and applied beginning in 2024.

What happened: Appellant Gavin McIntyre told the board his parcel is landlocked and that he lacks a legal easement for his road, and he disputed the assessed values. “My parcel is landlocked, and I have concerns that I do not have a legal easement for my road,” McIntyre said during his statement. He described on‑site structures including a mobile home, barn, sheds, water tanks and a pool and said he believed values were too high.

Assessor staff responded that their review found a transfer in 2015 that was not recorded until 2022, prompting the reassessment and enrollment of eight years of escaped assessments under the Revenue and Taxation Code. Staff noted McIntyre filed a parent‑to‑child exclusion that was approved for 2024 and filed a homeowner’s exemption in December 2024. Staff also said the appellant’s submitted appraisal by John Rinson relied on sales from 2022–2024 and therefore fell outside the 2015 base valuation date; assessor comparables from 2015 supported the assessor’s valuation.

On access, assessor staff said they located two recorded documents: a 1964 deed granting a road easement to the United States and a 2019 PG&E recording that reserves rights and easements; maps presented to the board showed a road running through the parcel. When a board member asked whether the PG&E easement provided power, staff said they were not certain whether power is present but confirmed the easement document provides road access in its legal description. McIntyre reported he uses water tanks and had discussed a generator.

The board voted after the assessor’s recommendation. A motion to deny the appeals for the listed parcels (appeals 39–46) was moved and seconded; members voted in favor and the chair stated, “That motion carries.”

What’s next: The board’s denial upholds the assessor’s enrollment of escaped assessments for the indicated years; the record shows the Prop 58 exclusion will apply from 2024 forward. Any further administrative or legal steps were not recorded in this hearing.