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Minutes for Assessment Appeals Board

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YOLO COUNTY
ASSESSMENT APPEALS BOARD

SEPTEMBER 24, 2025

MINUTES

 
The Yolo County Assessment Appeals Board met on the 24th day of September, 2025, starting at 9:00 a.m. in regular session in the Board of Supervisors' Chambers in the Erwin W. Meier Administration Building, Woodland, California.
Present:
Patrick Scribner; Lawrence Hoppin; Donald B. Sharp
Staff Present:
  • George Galang, Chief Deputy Assessor
  • Sandra Leon, Deputy Assessor
  • Ashley Carpenter, Senior Real Property Appraiser
  • Laura Reynolds, Senior Real Property Appraiser
  • Michelle Lee, Auditor-Appraiser
  • Ryan Tempel, Auditor-Appraiser
  • Paula Hugi, Deputy Clerk
 
 
9:00 A.M. CALL TO ORDER
 
1.
Consider approval of the agenda.
 


Minute Order No. 25-41: Approved agenda as submitted.

MOVED BY: Sharp. SECONDED BY: Hoppin.
AYES: Hoppin, Sharp, Scribner.
ABSENT: None.

 
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. 25-42: Approved Consent Agenda Item Nos. 3-6.

MOVED BY: Hoppin. SECONDED BY: Sharp.
AYES: Hoppin, Sharp, Scribner.
ABSENT: None.

 
3.
Approve the minutes of the Assessment Appeals Board meeting of August 27, 2025.
View Agenda Item
 


Approved the minutes of the Assessment Appeals Board meeting of August 27, 2025 on Consent.

 
4.
Accept request for withdrawal on the following Assessment Appeal Application(s):
  1. Application Nos. 23-080 and 24-085 - Yara West Sacramento Terminal - Attn: Rosemary Malarkey
  2. Application No. 23-178 - Apple NorCal LLC SAC
  3. Application No. 24-026 – Harsch Investment Corp
  4. Application No. 24-048 - Woodland Fitness Inc
  5. Application No. 24-057- BT Sorrento LLC
  6. Application No. 24-058 - BT Avalon LLC
  7. Application No. 24-059 - Tilden Spectrum LLC
  8. Application No. 24-060 - Tilden-Lafayette LLC etal
  9. Application Nos. 24-086 and 24-087 - Bridge Westwood LTD PTP c/o Carrie Dern
  10. Application Nos. 24-108 thru 24-112 - RLR Investments LLC
  11. Application Nos. 24-121 thru 24-123 - Pacific Coast Producers
  12. Application No. 24-146 - Wellbore Techologies
  13. Application No. 24-151 - DG Strategic VII LLC
 


Approved Withdrawals on Consent.

 
5.
Approve Extension of Time and request for continuance on the following Assessment Appeal Applications:
  1. From November 26, 2026 to Indefinitely and request for continuance to November 19, 2025 at 9:00 a.m. for Assessment Appeal Application Nos. 24-125 thru 24-129 filed by Tesla Energy Operations Inc
  2. From December 2, 2026 to December 31, 2027 and request for continuance to November 19, 2025 at 9:00 a.m. for Assessment Appeal Application No. 24-161 filed by QG Printing II LLC
  3. From November 28, 2025 to December 31, 2027 and request for continuance to December 10, 2025 at 9:00 a.m. for Assessment Appeal Application No. 23-112 filed by Dayton Hudson Corporation
  4. From November 28, 2025 to December 31, 2027 and request for continuance to December 10, 2025 at 9:00 a.m. for Assessment Appeal Application No. 23-113 thru 23-115 filed by Target Corporation
  5. From November 9, 2026 to December 31, 2027 and request for continuance to December 10, 2025 at 9:00 a.m. for Assessment Appeal Application No. 24-046 filed by 2018 ESA Project Company LLC
  6. From June 24, 2026 to Indefinitely and request for continuance to February 25, 2026 at 9:00 a.m. for Assessment Appeal Application No. 23-211 filed by Ginkgo Bioworks, Inc.
  7. From July 8, 2026 to Indefinitely and request for continuance to February 25, 2026 at 9:00 a.m. for Assessment Appeal Application Nos. 24-008 and 24-009 filed by Stag CA Holdings LP
 


Approved Extensions of Time and Continuances on Consent.

 
6.
Continue the following Assessment Appeal Application(s):
  1. Application No. 20-053 filed by Dayton Hudson Corporation to December 10, 2025 at 9:00 a.m. (Application doesn't expire) (6th Request) (Mutual request)
  2. Application No. 20-054 filed by Target Corporation to December 10, 2025 at 9:00 a.m. (Application doesn't expire) (6th Request) (Mutual request)
  3. Application No. 21-065 filed by Dayton Hudson Corporation to December 10, 2025 at 9:00 a.m. (Application doesn't expire) (5th Request) (Mutual request)
  4. Application No. 21-067 filed by Target Corporation to December 10, 2025 at 9:00 a.m. (Application doesn't expire) (5th Request) (Mutual request)
  5. Application No. 22-138 filed by Dayton Hudson Corporation to December 10, 2025 at 9:00 a.m. (Application doesn't expire) (3rd Request) (Mutual request)
  6. Application No. 22-139 thru 22-141 filed by Target Corporation to December 10, 2025 at 9:00 a.m. (Application doesn't expire) (3rd Request) (Mutual request)
  7. Application No. 23-104 filed by Two Rivers Cement LLC to December 10, 2025 at 9:00 a.m. (Application expires 12/31/26) (3rd Request) (Mutual request)
 


Approved Continuances on Consent.

 
REGULAR AGENDA
 
7.
Administer Oath
 


The Clerk swore in Chief Deputy Assessor George Galang, Deputy Assessor Sandra Leon, Senior Real Property Appraiser Ashley Carpenter, Senior Real Property Laura Reynolds, Auditor-Appraiser Michelle Lee and Auditor-Appraiser Ryan Tempel.

 
8.
Approve Stipulation on the following Assessment Appeal Application(s):
  1. Application Nos. 23-079 and 24-084 - Yara West Sacramento Terminal - Attn: Rosemary Malarkey
  2. Application No. 24-017 Omninet Sacramento LLC
  3. Application No. 24-049 - Winters Hospitality LLC
  4. Application No. 24-132 - Triangle Properties, Inc
  5. Application Nos. 24-134 and 24-135 - Teichert Land Co
 


Minute Order No. 25-43: Approved Stipulations.

MOVED BY: Hoppin. SECONDED BY: Sharp.
AYES: Hoppin, Sharp, Scribner.
ABSENT: None.

 
9.
Consider the following Assessment Appeal Application(s):
  1. Application No. 24-118 - Desilva Gates Construction LP
 


Minute Order No. 25-44: Denied Assessment Application No. 24-118 filed by Desilva Gates Construction LP for lack of appearance by the applicants, who were duly notified of the hearing.

MOVED BY: Hoppin. SECONDED BY: Sharp.
AYES: Hoppin, Sharp, Scribner.
ABSENT: None.

 
CLOSED SESSION
 
10.
Approve closed session minutes of August 27, 2025.
 
ADJOURNMENT
 
Next meeting scheduled for: October 22, 2025.
 
______________________________
Patrick Scribner, Chairman
Assessment Appeals Board
______________________________
Paula Hugi, Deputy Clerk
Assessment Appeals Board