Assessment Appeals Board approves subpoena for Amazon Fresh lease in Simi Valley case

The Ventura County Assessment Appeals Board voted May 4 to issue a subpoena seeking the executed lease for the Amazon Fresh site in Simi Valley after the assessor told the board the owner would not provide the document without a subpoena.

Assessor staff told the board the lease, dated May 22, 2023, is standard evidence the office uses to evaluate rent terms for an income approach to value. "This subpoena requests the Amazon Fresh lease. . . . This type of information is required to be provided to the assessor under 441 D," the assessor said, explaining the office needs recent leases to compare lease structure and net/gross terms.

The assessor asked the board to subpoena the lessor (the owner who filed the appeal) because the owner has the executed lease the assessor needs to review. The board’s clerk confirmed the subpoena was addressed to the owner’s agent of record per Secretary of State filings and that a courtesy copy had been provided to the agent.

Agent counsel warned the board that parts of leases sometimes contain proprietary or trade‑secret information. The assessor and clerk explained the process for asserting trade‑secret protections under property tax rules and said parties can request a closed‑session review of specific documents at hearing, using the board’s established forms.

After the board reviewed the subpoena and the service address, a motion to approve the subpoena carried with no objections. The clerk noted the subpoena is intended to allow the assessor to review the lease in advance of the June 22, 2026 hearing so that any trade‑secret procedures can be invoked in time for the scheduled hearing.

The board adjourned shortly after the subpoena vote.