[{"_1":2,"_88":-5,"_89":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6368684,"mediaKeyId","2156771-b630b1651e2950fb367b0196ad8c2d10","parentId",2156771,"title","Board of Equalization unanimously approves Section 40 decision publication, several state-assessed audits and related actions","audioSeconds",1471,"startMs",1868000,"endMs",3339000,"viewUrl","/Search/View?dp=1&key=2156771-b630b1651e2950fb367b0196ad8c2d10&start=1868&end=3339","thumbnailUrl","https://assets.pipeline.soar.com/2156771-b630b1651e2950fb367b0196ad8c2d10/thumbnail_1868000.jpg","articleUrl","/articles/6368684/California/Board-of-Equalization-unanimously-approves-Section-40-decision-publication-several-state-assessed-audits-and-related-actions","mediaUrl","https://secure.pipeline.soar.com/6368684-df3e25332e08a2669515619be2efc866/orig.mp4?Expires=1770992004&Signature=apGsPUdT1~SjHKZnmmxQuDfr2hxGlGI7A7dYWinj2pEIZyFgi~JETQbqC5bM6AFYn~VosHEPVAFKXJV0N4KA2AOwPkk1ELUVWGOk--sc8hoX2wT1j66Tqw23ANj7wE8PJUJTvLaiqw2g7qP80yE0AO7KF3GA~51U0QXp7LEKL87VZ7Typ33Mj9u-5G3wmbmysc0a1Kp9H5TQypTfJXUbtlp~PDQVhvUep2NgPJPbqEb81OgUuDhWkeJtubzT0DlW9iqoBqjQFzo1LrOf1EnkI5mfk1lDe9U5DlnO4HhhCI2dpKB9pjRixI2jrvCMKDE2ZRf-vBpk5GskLqKNJ0pEaQ__&Key-Pair-Id=KUT5TJCACFTXG","author","Board of Equalization","date","2025-01-27T16:32:30Z","article","At its Jan. 23 meeting the Board of Equalization voted on a series of tax-program and state-assessed matters, approving publication of a Section 40 written decision for Southern California Edison Company and adopting multiple audits and related administrative changes.

Item highlights and roll-call outcomes are below.

Votes at a glance

- Item 2 — Southern California Edison Co.: Adopt and publish a non-precedential written decision under Revenue and Taxation Code Section 40 (publication of previously decided unitary value). Motion: approve publication. Mover: Member Vasquez; Second: Vice Chair Lieber. Outcome: approved (all members present voted aye).

- Item 3 — CVIN LLC: Adopt the parties’ agreement in a nonappearance property-tax adjudicatory matter, abating the previously adopted escaped assessment and adopting the parties’ settlement. Motion: adopt the agreement. Mover: Member Vasquez; Second: Member Schaeffer. Outcome: approved (all ayes).

- Item 4 — Chevron USA Incorporated Audit: Adopt the state-assessed property audit. Motion: adopt staff recommendation. Mover: Member Vasquez; Second: Controller Cohen. Outcome: approved (all ayes).

- Item 5 — Mariposa Energy, LLC Audit: Adopt audit report for a 196-megawatt power plant in Alameda County, with staff adjustments after Mariposa provided additional information during the 30-day review. Motion: approve audit. Mover: Member Schaeffer; Second: Controller Cohen. Outcome: approved (all ayes).

- Item 6 — AT&T Mobility LLC Audit: Adopt audit report for AT&T Mobility. Motion: approve audit. Mover: Member Vasquez; Second: Controller Cohen. Outcome: approved (all ayes).

- Item 7 — Time Warner Cable Information Services LLC Audit: Adopt audit report. Motion: approve audit. Mover: Member Vasquez; Second: Controller Cohen. Outcome: approved (all ayes).

- Item 8 — State-assessed role change: Adopt a rule change correcting an assessee reporting error related to the 2024 roll (removing assessed value from San Diego County that should not have been on the 2024 roll). Motion: adopt role change. Mover: Member Vasquez; Second: Controller Cohen. Outcome: approved (all ayes). Staff will notify the county and the county will process any tax refunds or new bills as applicable.

- Items 9–10 — Consent agenda: Adopt Dec. 17, 2024 board meeting minutes and replace a previously adopted summary of testimony for the Nov. 20, 2024 H2U Hubs informational hearing to correct a clerical error. Motion: approve consent agenda. Mover: Member Vasquez; Second: Vice Chair Lieber. Outcome: approved (all ayes).

How the board handled evidentiary and procedural matters

Appeals attorney Sarah Wilkman presented the Section 40 publication item and the CVIN LLC nonappearance settlement, confirming that the parties waived appearances in the CVIN matter and that contribution disclosure forms were on file for item 3. Jack McCool, Chief of the State Assessed Properties Division, presented the Chevron, Mariposa, AT&T Mobility and Time Warner audits, explaining each assessee received the reports and had a 30-day window to respond; Mariposa provided additional material that led to minor staff adjustments.

Several item votes were decided by motions and second and carried on roll-call votes with the same voting pattern: Chairman Gaines — Aye; Vice Chair Lieber — Aye; Member Vasquez — Aye; Member Schaeffer — Aye; Controller Cohen — Aye; Deputy Controller (staff) — Aye.

Ending

All of the above actions passed on recorded roll-call votes with no recorded dissents. Staff noted that adopted audits will generate official notices and that taxpayers have appeal windows (for adopted audits, 50 days to file an appeal). The board recessed for a break and then continued to board-member matters, informational-hearing planning and legislative-concept discussion.","mediaType","Video","parentTitle","January 23, 2025 BOE Board Meeting - AM Session","oneSentenceSummary","On Jan. 23 the Board of Equalization adopted a non-precedential Section 40 written decision for Southern California Edison and approved audits and roll changes for several state-assessed entities, plus a non-appearance property tax settlement and a state-assessed rule correction. All recorded motions passed on roll-call votes.","taxTitle","Board of Equalization, Other State Agencies, Executive, California","taxId",16214,"location","California","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6368689,"Board of Equalization members press for property-tax relief and informational hearings after Southern California wildfires",5474,119000,5593000,"/Search/View?dp=1&key=2156771-b630b1651e2950fb367b0196ad8c2d10&start=119&end=5593","https://assets.pipeline.soar.com/2156771-b630b1651e2950fb367b0196ad8c2d10/thumbnail_119000.jpg","/articles/6368689/California/Board-of-Equalization-members-press-for-property-tax-relief-and-informational-hearings-after-Southern-California-wildfires","https://secure.pipeline.soar.com/6368689-17235af3d9851483a401b8fc7091480b/orig.mp4?Expires=1770992004&Signature=IyvAgbtv0Rmgu5-4GlMIMP1Io49UhIo2mOsT6Seu~XTptcqB2jONO-byJ8YK4I0U1OUQJKHCc8rp-MNuyzM60jP-nQofus8FPtI6L~Ooe7RaG7kkMYGKziFhiKF3jurCXwBMuOwt20NYIbr4YxsPAmUc1CehXHhJI1DxSwuD59I2ubQTS14gKHxH~SwXzg4BiFmaN45fh5DbvUIJsFcmSBUT7KRAhzPh1NgT44eSbkL5XgcgsWatMdey6UzySg-Uowb-6ANwXrU6SO4ka9W0VD~0~x-FVe7StAzJ4st2NzO5mOWWWB32-yPPPdtjEJ~jGbZOsMDKmpJYaEaGw9gt0A__&Key-Pair-Id=KUT5TJCACFTXG","At its Jan. 23 meeting, the Board of Equalization opened with multiple members detailing the effects of recent Southern California wildfires and discussing how property-tax policy might help displaced residents and businesses.

Controller Cohen said the BOE had staff on the ground and pledged the board’s support, saying, “this body, the Board of Equalization, as well as other state agencies are here to support and to serve you.” Controller Cohen’s remarks opened a series of comments from board members who described damage to homes, businesses and schools and urged action on tax and administrative relief.

Member Vasquez described the scale of destruction and discussed options for taxpayers whose homes and businesses were destroyed. “They’re still gonna owe these taxes, but whatever we can do, I think, to defer it as long as possible,” he said, and suggested the board consider a special hearing or extended relief timeline. Vasquez said he had seen “over 17,000 structures” affected and cited the human toll of the fires in his district.

Member Schaeffer noted executive action already in place and urged proactive steps from county assessors: “Governor Gavin Newsom has waived the penalties for late payments for anybody affected by the disaster through 2026,” Schaeffer said, and recommended that local assessors proactively initiate reductions where applicable so displaced owners would not have to apply themselves.

Vice Chair Lieber framed the issue as one that will affect the board’s work and the Legislature, saying, “I think this is really going to shape our work here and the work that goes on in the Legislature over the next year and beyond,” and flagged housing, insurance and the impacts on caregiving and local economies as follow-up priorities.

After discussion, the board approved the concept of holding an informational hearing on “the importance of California’s property tax system in addressing the disproportional impact of poverty,” with scheduling and detailed planning to return at the February meeting so members can set dates and logistics. Vice Chair Lieber moved to approve the concept and the board adopted it by roll call vote with all members present voting aye.

The board and members emphasized several implementation areas for follow-up: tax-deferral or waiver mechanics for destroyed structures; how to backfill county and school funding if large property-tax rolls decline; insurance-related issues and rapid-disaster relief for small businesses; and outreach to undocumented and underserved residents who may not qualify for federal aid.

Members and staff also discussed practical next steps: (1) the executive director’s team will circulate a prepared assessor survey and follow up with counties, though some counties were temporarily excused from immediate contact because of active disaster response; (2) the board will agendize a brief planning item for February to review survey results and shape an April work session or a separate informational hearing; and (3) individual members intend to pursue legislative concepts tied to wildfire relief and property-tax responses.

The item closes with the board asking staff to continue the outreach and to return with a proposed schedule and a draft hearing plan at the February meeting so the board can decide on locations, formats and whether to hold a full hearing in Los Angeles or a hybrid session.

Ending: Members said they would continue to coordinate with state agencies and local assessors and to refine proposals for tax relief and administrative steps at the February meeting, and they signaled interest in legislative proposals to support long-term recovery.","Board members at the Board of Equalization meeting on Jan. 23 focused opening remarks and follow-up proposals on the recent Southern California wildfires, discussing property-tax impacts for displaced residents, possible deferrals, and plans for informational hearings and a February planning item.","actionData","errors"]

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Board of Equalization unanimously approves Section 40 decision publication, several state-assessed audits and related actions

Board of Equalization members press for property-tax relief and informational hearings after Southern California wildfires