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Board of Equalization upholds, modifies multiple state-assessed values; US TelePacific unitary value partially reduced
Summary
At its Dec. 16 meeting the Board of Equalization approved a series of state-assessed and county-assessed appeal recommendations, including a partial grant that revised US TelePacific’s unitary value and multiple denials of petitions where the petitioner did not meet the burden of proof.
The Board of Equalization on Tuesday adopted staff recommendations in a batch of state-assessed property appeals, approving agreed adjustments and rejecting petitions where appellants failed to meet evidentiary burdens.
Jack McCool, chief of the State Assessed Properties Division, told the board Revenue and Taxation Code section 4876 allows correction of the state assessment roll and framed the staff recommendations. Appeals attorneys presented summary decisions for each nonappearance adjudicatory matter and asked the board to adopt their recommendations.
In a notable outcome, the board partially granted US TelePacific Corp.’s petition, adopting a revised unitary value of $62,100,000 after appeals counsel recommended a partial grant that included a $30,700,000 reduction in unitary value in the written record. Appeals attorney Eric Boeing told the board the parties had waived appearances and requested the petition be decided from the confidential written record.
Other decisions on the docket included denials where petitioners did not meet their burden of proof (Race Telecommunications LLC; Crown Castle Fiber LLC; San Pablo Bay Pipeline Company; Crimson California Pipeline LP; Pacific Wired LLC) and adoption of agreed adjustments where appeals staff and petitioners reached a joint recommendation (Consolidated Communications of California; Harbor Cogeneration Company LLC). Several votes were recorded by roll call with each member saying 'Aye.'
Why it matters: These rulings resolve valuation disputes that affect how property tax revenues are allocated to local governments. For state-assessed utilities and intercounty assets, unitary values determine tax levies that flow to counties, schools and other local services.
Vote at a glance (select items): - Item 4 — US TelePacific Corp.: Motion to partially grant; revised unitary value adopted $62,100,000; unanimous roll-call 'Aye'. - Item 5 — Race Telecommunications LLC: Motion to deny petition; unanimous 'Aye'. - Item 6 — Crown Castle Fiber LLC: Motion to deny petition (matter subject to Revenue & Taxation threshold for controversies over $500,000); unanimous 'Aye'. - Item 8 — Consolidated Communications of California: Motion to adopt agreed adjustment; unanimous 'Aye'. - Item 9 — San Pablo Bay Pipeline Co.: Motion to deny petition; unanimous 'Aye'. - Item 10 — Crimson California Pipeline LP: Motion to deny petition; unanimous 'Aye'. - Item 11 — Harbor Cogeneration Co. LLC: Motion to adopt agreed adjustment; unanimous 'Aye'. - Item 12 — Pacific Wired LLC: Motion to deny petition; unanimous 'Aye'.
Board process notes: Most appeals were presented as nonappearance adjudicatory matters, meaning parties waived in‐person appearances and the board relied on a confidential written record. Chief counsel explained that, in those cases, deliberations are limited to the submitted record and certain details cannot be discussed in public session.
What’s next: SAPD staff will begin property tax audits in early 2026 and finalize updated electronic property statements and forms, due by March 1. The decisions adopted at this meeting close out the 2025 unitary appeals season.
