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BOE approves most exemptions, orders correction for a parcel with factual error; Pac Theater exemption revoked
Summary
The Board of Equalization approved routine minutes and several tax-exemption items, accepted a correction for parcel 51716001 after staff identified a factual error, upheld most hearing-officer recommendations on 501(c)(3) appeals and revoked the Pac Theater exemption; one urban-farming exception was approved.
The Board of Equalization (BOE) met at 2:04 p.m. and approved routine business before taking action on appeals and exemption renewals.
Chair opened the session and the board first approved the Feb. 18 meeting minutes and the assessor review process report. The board then addressed late-filed petitions appealing property valuations (appeals 954–958). Assessor’s Office staff member Mark Carter said parcel 51716001 contained factual errors that the assessor’s office would correct and recommended the appeal be accepted. "It did indeed have factual errors on it. We're going to correct that, but we do recommend that it be accepted or approved," Carter said. The board moved to approve the petitions as written and accepted the assessor’s correction recommendation.
Gina Case of the auditor’s office reported on the 2026 annual statements for organizations seeking continued property-tax exemptions, saying staff had reviewed the continuing applications and "found that they still meet the requirement for exemption. So we do recommend approval." The board approved those continuations by voice vote.
On appeals related to 501(c)(3) property-tax exemptions, staff reminded the BOE that it may accept or reject the hearing officer’s recommendations. The board approved the hearing officer’s recommendations for items one through six and denied item seven; staff and members associated item seven with the former Pac Theater and indicated its exemption will be revoked starting this year. Members noted the applicant may appeal the board’s decision to the state tax commission.
The board then considered urban-farming appeals. Most were denied and one (item seven on that list) was approved. Staff said they will distribute guidance to applicants about urban-farming alternatives and will work with the county attorney’s office to design a clearer application and a potential deferral process for rollback taxes tailored to these cases.
Before adjourning the BOE, the board took the final motion to adjourn and moved into the CRA session.
Votes at a glance: the board took voice votes to approve minutes, assessor and hearing-process reports, to accept late petitions (including correction for parcel 51716001), to approve 2026 exemption continuations, to uphold most hearing-officer recommendations (items 1–6 approved, item 7 denied), to deny most urban-farming appeals while approving one, and to adjourn. Specific roll-call tallies were not recorded in the transcript.
What happens next: parties whose exemptions were denied may pursue appeal to the state tax commission, and staff said it will continue work with the attorney’s office on a tailored urban-farming application and information distribution.
