Assessor subpoenas appraisal in Frankfurt appeal; board grants continuance

The Ventura County assessor asked the Assessment Appeals Board on June 22 to issue a subpoena for a refinance appraisal that the assessor says was prepared in November 2024 and is relevant to Lori de Frankfurt’s valuation appeal.

The assessor argued documents show an appraisal was commissioned (a closing disclosure and title statement list an $800 appraisal fee) and therefore the appraisal report should be produced under Revenue and Taxation Code §441(d). The applicant, Lori de Frankfurt, said she had modified her appeal to focus on a lot‑size dispute and urged that the earlier appraisal might not be relevant to the lot‑size question.

After hearing argument, the board approved issuance of the subpoena and postponed the Frankfurt matter to Oct. 5, 2026 so the subpoena can be served and the assessor can consider the material on the record.

What was said - Assessor’s Office (summarizing evidence): “Based on the evidence, we believe the applicant is the correct person to subpoena, as they would have been provided a copy of the appraisal since they paid $800 to commission it.” - Applicant (Lori de Frankfurt): “The production of a prior appraisal should not be treated as a prerequisite to completing a lot size valuation…any prior appraisal may have been prepared for a different purpose and based on assumptions that may not be relevant.”

Why the board acted The board found the assessor presented a plausible basis for the subpoena under §441(d) — the provision that allows the assessor to demand certain records for assessment purposes — and ordered the matter continued so service and review can occur; the subpoena’s production date will match the new hearing date.

Next steps The assessor will serve the subpoena and the parties will reconvene Oct. 5, 2026. The board advised the assessor and applicant to work on any pre‑hearing exchange that could narrow disputed issues before the rescheduled hearing.