Board of Equalization adopts multiple state‑assessed and property‑tax appeal decisions, revises unitary values

SACRAMENTO — The California State Board of Equalization on Tuesday adopted a set of decisions resolving a slate of state‑assessed and county property tax appeals, altering unitary valuations in at least one high‑profile case and denying other petitions that the appeals attorneys said lacked supporting proof.

The board partially granted a petition involving US TelePacific Corp., adopting a revised unitary value of $62,100,000 after appeals attorney Eric Boeing recommended a partial grant and a reduction in value. Boeing told the board the recommended change came from a confidential written record and that parties had asked the board to decide the matter without appearances. "Based on the written record ... the appeals attorney is recommending that the board partially grant this petition," Boeing said during the hearing. Member Mike Schaeffer moved to partially grant the petition; Member Amber Vasquez seconded. The motion passed on a unanimous roll call.

In another adjudicatory matter, the board adopted a revised unitary value of $5,185,000 and abated an associated penalty after staff and the petitioner reached a joint recommendation. Jack McCool, chief of the State Assessed Properties Division, said the petitioner provided additional information that led staff and the petitioner to a joint recommendation. Member Schaeffer moved to adopt the joint recommendation, with Vice Chair Sally Lieber seconding; the board approved the motion on a unanimous roll call.

Appeals attorneys presented summary decisions in several additional nonappearance cases. Lou Ambrose and Sarah Wilkman asked the board to deny petitions for a range of telecommunications and pipeline companies after concluding that petitioners did not meet their burden of proof on the confidential record. Vice Chair Lieber moved to deny a petition for Raised Telecommunications LLC; Member Vasquez seconded. Similar motions to deny were adopted by unanimous votes for Crown Castle Fiber LLC, San Pablo Bay Pipeline Company, Crimson California Pipeline LP and others.

Member Mike Schaeffer criticized what he described as filings that lacked legal authority or evidence in one case, saying the docket should discourage unnecessary matters. "I’m impressed or maybe disappointed that [this petitioner] did not present any legal authority or any evidence," Schaeffer said before voting to support the staff recommendation.

Why it matters: Decisions that change unitary valuations or affirm county assessors’ figures affect the taxable base used to calculate property tax revenue for local governments and schools. The cases decided Tuesday conclude part of the board’s 2025 appeals season and, as staff noted, SAPD will shift to audits in early 2026.

What the board said: McCool called the outcomes the product of collaborative work between staff, counties and petitioners when agreement was reached. Boeing and Wilkman both emphasized that several petitions were decided on confidential written records in which parties waived appearance.

Next steps: Staff said appeals work for the year was complete and that the State Assessed Properties Division will present completed property tax audits to the board in early 2026. The board will also post updated forms and instructions to its website; property statements are due March 1, 2026.

Vote details: For the major motions referenced above the roll call recorded Chair Gaines, Vice Chair Lieber (or Chair‑elect in the later vote), Member Vasquez, Member Schaeffer and Controller Cohen as voting "Aye."