Assessment Appeals Board Philip R. Williams, Chairman Myra Chirila Albert B. Sullivan, Vice-Chairman Deputy Clerk Brian*

- Assessment Appeals Board - The Solano County Grand Jury finds a regular pattern and practice of repeated assessment appeals initiated by a few large commercial property owners that extends for many years. This pattern has resulted in the County incurring significant defense costs and ongoing fiscal opportunity losses amounting to millions of dollars. RESPONSE – The Assessment Appeals Board agrees that a few large commercial property owners have repeatedly filed assessment appeals. Typically, these appeals involve unusual valuation issues due to the unusual nature of the fixtures or improvements on the property. The Board agrees that the Assessor's Offices and its outside legal counsel, as well as the Board's staff, spend a considerable amount of time preparing for the Board's consideration of these appeals, either at a contested hearing or through a stipulation. The Board agrees that the Auditor-Controller impounds a portion of the tax revenue associated with these appeals, and that these impounded revenues are not available for use by the County or for distribution to other agencies while the appeals are pending, but the Board does not know the amount of such impounds or whether the fiscal opportunity losses to the County and other agencies resulting therefrom is significant to their operations. Hon. John B. Ellis, Presiding Judge Re: Grand Jury Report August 1, 2018