Michelle Gutierrez appeared by Zoom to ask why her tax bill spiked after a transfer of ownership into an irrevocable trust. She said the transfer appeared to trigger a reassessment that increased annual taxes by roughly $3,900.

Assessor Joe Phillips told the board the interaction of Proposition 13 base-year values and Proposition 8 temporary market-value reductions can make the sequence of enrolled values hard to read on a supplemental bill. He offered to prepare and email an Excel spreadsheet summarizing the taxpayer’s prior Prop. 13 base-year value, any Prop. 8 reductions applied in intervening years, and the new enrolled values so she can see how the figures were calculated.

"We can put all the numbers on an Excel spreadsheet for you that summarizes your previous Prop. 13 base year value and all the values that were enrolled every year," Phillips said. Gutierrez accepted the offer and requested a continuance; the board continued her appeal to March 9, 2026, allowed one additional remote appearance in light of medical hardship and waived the remote-attendance rule for this instance.

The board advised Gutierrez to follow up with the assessor’s office for a formal change-of-address if she wants future mailed notices sent elsewhere and to review the spreadsheet before considering private tax counsel.