The Madera County Assessment Appeals Board on Dec. 4 approved stipulated values for two contested parcels and accepted the withdrawal of a separate appeal.

Brian Glover, representing the assessor’s office, told the board the assessor and applicants "were able to come to an agreement on these" and presented copies of stipulations signed by the assessor. Glover said the two matters involved a transfer of an orchard and included non‑real‑estate items, specifically reimbursement for cultural costs; on one parcel the applicant had indicated the item on the preliminary change of ownership report but it had been overlooked, and on the second parcel it was not indicated even though escrow documentation was provided.

The Presiding Officer moved to accept the stipulated values for agenda items 5a and 5b; the motion received a second and the board voted in favor, with no members recorded as opposing.

On a separate docket item listed as 2014 ESA Project Company LLC (24R017), assessor staff member Trent Cooper said a side withdrawal had been submitted on Dec. 3, 2025 and provided a copy to the board. The Presiding Officer moved to accept the withdrawal; the motion carried.

No public commenters addressed these items during the meeting. The board did not discuss detailed dollar amounts for the stipulations on the public record during the session.