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Board approves stipulations, accepts withdrawals and grants continuance in assessment hearings

November 20, 2025 | Lake County, California


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Board approves stipulations, accepts withdrawals and grants continuance in assessment hearings
The board sitting as the Board of Equalization handled multiple routine assessment matters in a single session, approving a stipulation, accepting several withdrawal requests and granting a continuance.

Key actions at a glance:
• 8.1 — Approved a stipulation for Lots Realty: Assessor staff said Lots Realty agreed to a Prop 8 temporary reduction for two homes and the board approved the stipulation by motion (motion carried 5‑0).
• 8.2(a) — Accepted withdrawal and denied the 2024 appeal for Jeffrey Anderson: Assessor staff said the 2023 appeal was resolved by stipulation and the 2024 appeal was withdrawn; the board accepted the withdrawal by motion (5‑0).
• 8.2(b) — Tesla Energy Operations: Assessor staff said updates to solar system life‑in and factor tables (California Assessor Association guidance published Oct. 24) apply retroactively to 2016; the applicant agreed with the assessor’s value and withdrew the appeal; board accepted the withdrawal by motion.
• 8.3 — Continuance granted for appeals filed by Matthew and Kristen Barbato trust (appeal 22‑2024): the assessor’s office had no objection and the board moved to continue the appeal (motion carried 5‑0).
• 8.4 — Accepted withdrawals and denied appeals for several entities (Waste Connections of California Inc.; Quackenbush Mountain Soarscribe Recovery and Compost Facility, LLC; SouthLakeRefuseCompany; Mendocino Leasing Company Inc.) due to lack of applicant response; board accepted withdrawals and denied appeals by motion.

Board process: For each item assessor staff summarized the office’s contact attempts, evidence and recommendation; motions were moved and seconded and the board recorded votes, typically unanimous. Where applicants were absent, staff confirmed whether any continuance requests existed; for items with timely withdrawal requests the board accepted the withdrawal and denied the appeal as part of that action.

What’s next: Actions accepted at this hearing will be reflected in assessor records. The one substantial contested hearing in the same agenda (appeals 39–46 by Gavin McIntyre) was considered separately and the board denied those appeals after evidence and questioning.

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