YOLO COUNTY
ASSESSMENT APPEALS BOARD
APRIL 27, 2022
MINUTES
ASSESSMENT APPEALS BOARD
APRIL 27, 2022
MINUTES
The Yolo County Assessment Appeals Board met on the 27th day of April, 2022, via teleconference at 9:00 a.m. pursuant to the Governor’s Executive Order N-63-20 (May 7, 2020), available at the following link.
- Present:
- Patrick Scribner; Lawrence Hoppin; John Lynch
- Staff Present:
-
- Charles Mack, Special County Counsel
- George Galang, Chief Deputy Assessor
- Tim Landregan, Real Property Appraiser
- Eileen Lee, Principal Auditor-Appraiser
- Julie Dachtler, Clerk
| 9:00 A.M. CALL TO ORDER |
1.
Consider approval of the agenda.
Minute Order No. 22-22: Approved agenda as submitted noting Item Nos. 11D (App. No. 20-045) and 11E (App. No. 20-106) would be heard before 11B (App. Nos. 18-46, 18-47, 19-072 an19-073). MOVED BY: Lynch. SECONDED BY: Hoppin. AYES: Hoppin, Lynch, Scribner. |
2.
Public Comment: Opportunity for members of the public to address the Assessment Appeals Board on subjects not otherwise on the agenda relating to the Yolo County Assessment Appeals Board. The Board reserves the right to impose a reasonable limit on time afforded to any topic or to any individual speaker.
There was no public comment. |
| CONSENT AGENDA |
Minute Order No. 22-23: Approved Consent Agenda Item Nos. 3 through 7. MOVED BY: Hoppin. SECONDED BY: Lynch. AYES: Hoppin, Lynch, Scribner. |
3.
Approve the minutes of the Assessment Appeals Board meeting of March 23, 2022 and Special meeting of April 20, 2022.
Approved the minutes of the Assessment Appeals Board meeting of March 23, 2022 and Special meeting of April 20, 2022 on Consent. |
4.
Accept request for withdrawal on the following Assessment Appeal Application(s):
- Application Nos. 20-006 and 21-005 - Rohitbhai & Gitaben Patel
- Application No. 20-109 - Raley's Family of Stores / Port View Investors LLC
- Application No. 20-211 - National Retail Properties Lp
- Application No. 21-014 - Woodard 2015 Living Trust
Approved withdrawals on Consent. |
5.
Approve Extension of Time and request for continuance on the following Assessment Appeal Applications:
- From November 30, 2022 to Indefinitely and request for continuance to a date to be determined at 9:00 a.m. for Assessment Appeal Application No. 20-123 filed by 2750 Cowell Hotel LLC
Approved Extension of Time and Continuances on Consent. |
6.
Approve the 2023 Assessment Appeal Board Calendar
Approved the 2023 Assessment Appeal Board Calendar on Consent. |
7.
Continue the following Assessment Appeal Applications to May 25, 2022 at 9:00 a.m.:
- Application No. 17-104 - CEMEX - General Counsel
- Application No. 19-115 - RMC Pacific Materials Inc.
Approved the Continuances on Consent. |
| REGULAR AGENDA |
8.
Administer Oath
The Clerk swore in the Applicants, Chief Deputy Assessor George Galang, Appraiser Tim Landregan and Principal Auditor-Appraiser Eileen Lee. |
9.
Approve Stipulation on the following Assessment Appeal Application(s):
- Application No. 19-064 - Teichert Land Co.
- Application No. 19-065 - Triangle Properties, Inc.
- Application No. 20-148 - Aetna Life Insurance Company
Minute Order No. 22-24: Approved Stipulations. MOVED BY: Lynch. SECONDED BY: Hoppin. AYES: Hoppin, Lynch, Scribner. |
10.
Consider the following Assessment Appeal Application:
- Application No. 20-045 - Refoua LLC / Trojan Investment Group LLC
Considered Assessment Appeal Application No. 20-045 filed by Refoua LLC / Trojan Investment Group LLC. Elliott Kimmel, Agent, appeared. Agent and Real Property Appraiser Tim Landregan addressed the Board. During the presentation the following exhibits were furnished to the Board and the opposing party and shared on the screen: Applicant's Exhibit 1 - Income Approach Applicant's Exhibit 2 - Lease Comps Summary Assessor's Exhibit A - Response to Application for reduction The following Exhibit was furnished to the Board and the opposing party; however, they were not called up for screen sharing nor were they referred to during the presentation: Applicant's Exhibit 3 - Lease After consideration the matter was taken under submission. Applicant was appraised he would be notified within 30 days. |
11.
Consider the following Assessment Appeal Application:
- Application No. 20-106 - Raley's Family of Stores / Raley's C/O Morris Rev Trust
Considered Assessment Appeal Application No. 20-106 filed by Raley's Family of Stores / Raley's C/O Morris Rev Trust. Eric Preston, Agent, appeared. Agent and Real Property Appraiser Tim Landregan addressed the Board. During the presentation the following exhibits were furnished to the Board and the opposing party and shared on the screen: Applicant's Exhibit 1 - Summary of Facts Assessor's Exhibit A - Response to Application for reduction After consideration the matter was taken under submission. Applicant was appraised he would be notified within 30 days. |
12.
Consider the following Assessment Appeal Application(s):
- Application Nos. 18-46, 18-47, 19-072 and 19-073 - 2015 ESA Project Co LLC
Considered Assessment Appeal Application Nos. 18-46, 18-47, 19-072 and 19-073 - 2015 filed by ESA Project Co LLC. Nathan Gangloff and Cristhian Tucker, agents for the applicant, appeared. Agents, Real Property Appraiser Tim Landregan and Principal Auditor-Appraiser Eileen Lee addressed the Board. During the presentation the following exhibits were furnished to the Board and the opposing party and shared on the screen: Applicant's Exhibit 1 - 01 PPA 4 and 5 Package Page Numbers_Part 1 Applicant's Exhibit 2 - 01 PPA 4 and 5 Package Page Numbers_Part 2 Applicant's Exhibit 3 - 03 Income Cost Approach-18-19 yolo Applicant's Exhibit 4 - 03.5 Income Approach Backup PPA5 Assessor's Exhibit A - 2015 ESA Appeals 18-46 & 19-073 (@Walmart) Assessor's Exhibit B - 2015 ESA Appeals 18-47 & 19-074 (@Home Depot) The following Exhibits were furnished to the Board and the opposing party; however, they were not called up for screen sharing nor were they referred to during the presentation: Applicant's Exhibit 5 - 01 PPA 4 and 5 Package Page Numbers_Part 3 Applicant's Exhibit 6 - 02 Additional Exhibits Page Numbers_Part1 Applicant's Exhibit 7 - 02 Additional Exhibits Page Numbers_Part2 Applicant's Exhibit 8 - 03.6 2015 ESA Yolo DEC17 Uptime Applicant's Exhibit 9 - 03.7 2015 ESA Yolo DEC18 Uptime Applicant's Exhibit 10 - 04 YOLO RCN INFO After consideration the matter was taken under submission. Applicant was appraised he would be notified within 30 days. |
| CLOSED SESSION |
13.
Approve closed session minutes of March 23, 2022.
| ADJOURNMENT |
Next meeting scheduled for: May 25, 2022
______________________________
Patrick Scribner, Chairman
Assessment Appeals Board
Patrick Scribner, Chairman
Assessment Appeals Board
______________________________
Julie Dachtler, Clerk
Assessment Appeals Board
Julie Dachtler, Clerk
Assessment Appeals Board