The Board of Equalization took several formal actions on state-assessed and contested matters on November 19, 2025.

Key votes at a glance

- Role correction (state-assessed parcel, Santa Clara County): Member Ted Vasquez moved to approve staff-recommended corrections to the 2022–2025 state-assessed rolls (the parcel in question should have been locally assessed). Member Mike Schaffer seconded; roll call recorded all Ayes and the motion passed.

- Pio Pico Energy Centers LLC (Item 4): Appeals attorney Sarah Wilkman presented a summary decision recommending denial because the petitioner waived appearance and did not satisfy its burden of proof on the written record. The Board voted to deny the petition; roll call recorded unanimous Ayes.

- Netleaf Fiber Holdings LLC (Item 5): SAPD presented a joint recommendation with the petitioner to reduce the 2025 unitary value to $96,000,000. The Board adopted the agreed recommendation by roll call (all Ayes).

Procedural notes and next steps

All actions taken under the tax program matters were recorded on the public record. For adjudicatory matters decided today, the appeals attorney will draft any required written decisions. Staff will notify affected counties (for role corrections) and update assessment records for the adopted Netleaf adjustment.

Attribution: These items were presented by Jack McCool and Sarah Wilkman of the appeals office and SAPD; motions were made by Members Vasquez and Schaffer and recorded by Clerk Cicchetti.

Ending: The Board moved on to oral hearings and larger adjudicatory matters after completing these votes.