March 22, 2023 Assessment Appeals Board
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YOLO COUNTY ASSESSMENT APPEALS BOARD AGENDA & SUPPORTING MATERIALS March 22, 2023 » - YOLO COUNTY ASSESSMENT APPEALS BOARD PATRICK SCRIBNER, CHAIR LARRY HOPPIN JOHN LYNCH BOARD OF SUPERVISORS CHAMBERS 625 COURT STREET, ROOM 206 WOODLAND, CA 95695 PAULA HUGI CLERK 9:00 A.M. CALL TO ORDER 1. Consider approval of the agenda. 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. CONSENT AGENDA 3. Approve the minutes of the Assessment Appeals Board meeting of February 22, 2023. 4. Accept request for withdrawal on the following Assessment Appeal Application(s): Application No. 20-244 - Syngenta Seeds Application Nos. 21-045 and 22-037 - Raley's Family of Stores/Raley's c/o Morris Rev Trust Application Nos. 21-047 and 22-039 - Raley's Family of Stores/3925 Seaport Associates LLC Application Nos. 21-080 thru 21-088 - Excel Riverpoint LP c/o Revantage Corp. Services 5. Approve Extension of Time and request for continuance on the following Assessment Appeal Applications: From November 30, 2023 to Indefinitely and request for continuance to November 15, 2023 at 9:00 a.m. for Assessment Appeal Application No. 21-166 filed by 2750 Cowell Hotel LLC From November 30, 2023 to Indefinitely and request for continuance to November 15, 2023 at 9:00 a.m. for Assessment Appeal Application No. 21-167 filed by 110 F Street LLC From November 18, 2023 to Indefinitely and request for continuance to December 13, 2023 at 9:00 a.m. for Assessment Appeal Application No. 21-054 and 21-055 filed by Wood Brother Propereties LLC From November 18, 2023 to Indefinitely and request for continuance to December 13, 2023 at 9:00 a.m. for Assessment Appeal Application No. 21-056 filed by Visone Enterprises LLC From November 18, 2023 to Indefinitely and request for continuance to December 13, 2023 at 9:00 a.m. for Assessment Appeal Application No. 21-058 filed by Rader & Ettin Liv Trust 6. Continue the following Assessment Appeal Application(s): Application No. 22-185 filed by Brighter Rentals, LLC to April 26, 2023 at 9:00 a.m. (Application expires 1/17/25) (Timeliness) Application No. 21-009 filed by Homawood LP/ Bay State Milling Company (Lessee) to July 26, 2023 at 9:00 a.m. (Application expires 12/31/24) (2nd Request) Application No. 21-096 filed by Homawood LP/ Bay State Milling Company to July 26, 2023 at 9:00 a.m. (Application expires 12/31/24) (2nd Request) Application No. 21-113 filed by Homawood L.P. to July 26, 2023 at 9:00 a.m. (Application expires 12/31/24) (3rd Request) Application No. 21-078 filed by Payless Drug Stores Northwest to July 26, 2023 at 9:00 a.m. (Application does not expire) (2nd Request) (Mutual Agreement) Application Nos. 22-004 and 22-005 filed by Thrifty Payless Inc - Lessee to July, 26, 2023 at 9:00 a.m. (Applications do not expire) (2nd Request) (Mutual Agreement) Application No. 21-090 filed by Hotel Winters LLC to September 27, 2023 at 9:00 a.m. (Application does not expire) (2nd Request) REGULAR AGENDA 7. Administer Oath 8. Approve Tentative Stipulation on the following Assessment Appeal Application(s): Application No. 20-140 - DMG Mori Manufacturing USA Inc - Affected Party Application No. 20-225 - DMG Mori USA Inc. Application No. 20-226 - DMG Mori USA Inc. Application No. 21-072 - Centro Watt Property Owner I Application Nos. 21-079 and 21-089 - Excel Riverpoint LP c/o Revantage Corp. Services Application No. 21-093 - DMG Mori Manufacturing USA Inc - Affected Party Application Nos. 21-007 and 21-008 - Homawood LP/ Bay State Milling Company (Lessee) 9. Consider the following: Assessment Appeal Application Nos. 20-216, 20-219 and 20-222 filed by Mori Seiki Davis Land Holding Inc: Request to amend to show the full Audit values as shown on the notices of Enrollment of Escape Assessment. Accept withdrawals of Assessment Appeal Application Nos. 20-215, 20-218 and 20-221, provided the amendments are accepted and approved by the Board. Consider request to postpone Assessment Appeal Application Nos. 20-216, 20-219 and 20-222. Assessment Appeal Application No. 20-225 filed by DMG Mori USA Inc: Request to amend to show the full Audit values as shown on the notices of Enrollment of Escape Assessment. Accept withdrawal of Assessment Appeal Application No. 20-224, provided the amendment is accepted and approved by the Board. Approve Stipulation. Continue Assessment Appeal Application Nos. 20-141 (Application expires 12/31/23) (3rd request) and 21-092 (Application does not expire) (2nd Request) filed by DMG Mori Manufacturing USA Inc - Affected Party to December 13, 2023 at 9:00 a.m. 10. Consider the following Assessment Appeal Application(s): Application Nos. 20-063 and 20-064 - Teichert Land Co. Application No. 20-065 - Triangle Properties, Inc. Application No. 20-242- Noah Kauffman Application No. 21-069 - Richard J. Fenaroli 11. Consider Assessment Appeal Application Nos. 16-25, 17-101, 18-91, 19-044 and 20-044 (Real Property Only) filed by Walgreen Company, including the Minute Order from October 26, 2022 (Findings requested): The Parties hereby stipulate that: The November 1, 2022, hearing be vacated. The Pending Appeals be consolidated with Application No. 20-044, which concerns the assessment of the same property on the 2020 lien date (collectively, the "Consolidated Appeals"). The March 22, 2023, hearing currently scheduled in Application No. 20-044 be used to present additional evidence on the argument on the classification of the property as a special use or general warehouse property for purpose of the Consolidated Appeals. Evidence and argument on the valuation of the property in the Consolidated Appeals, based on the AAB's finding of the classification, be heard at a later date at the Board's convenience and the parties' availability. The transcript from the May 18, 2022, hearing be admitted for the Consolidated Appeals, to the extent relevant. Walgreen agrees to extend the AAB's deadline to issue its decision as to the Consolidated Appeals to March 31, 2024. CLOSED SESSION 12. Consider the following items: Approve corrected closed session minutes of January 25, 2023. Approve closed session minutes of February 22, 2023. ADJOURNMENT Next meeting scheduled for: April 26, 2023 I declare under penalty of perjury that the foregoing agenda was posted March 17, 2023 by 5:00 p.m. at the following places: On the bulletin board at the east entrance of the Erwin W. Meier Administration Building, 625 Court Street, Woodland, California; and On the bulletin board outside the Board of Supervisors Chambers, Room 206 in the Erwin W. Meier Administration Building, 625 Court Street, Woodland, California. On the Yolo County website: www.yolocounty.org. Julie Dachtler, Clerk Yolo County Assessment Appeals Board NOTICE If requested, this agenda can be made available in appropriate alternative formats to persons with a disability, as required by Section 202 of the Americans with Disabilities Act of 1990 and the Federal Rules and Regulations adopted in implementation thereof. Persons seeking an alternative format should contact the Clerk of the Board for further information. In addition, a person with a disability who requires a modification or accommodation, including auxiliary aids or services, in order to participate in a public meeting should telephone or otherwise contact the Clerk of the Board as soon as possible and at least 72 hours prior to the meeting. The Clerk of the Board may be reached at (530) 666-8195, by email at clerkoftheboard@yolocounty.org or at the following address: Clerk of the Yolo County Assessment Appeals Board 625 Court Street, Room 204 Woodland, CA 95695
YOLO COUNTY ASSESSMENT APPEALS BOARD AGENDA & SUPPORTING MATERIALS March 22, 2023 »
YOLO COUNTY ASSESSMENT APPEALS BOARD PATRICK SCRIBNER, CHAIR LARRY HOPPIN JOHN LYNCH BOARD OF SUPERVISORS CHAMBERS 625 COURT STREET, ROOM 206 WOODLAND, CA 95695 PAULA HUGI CLERK
9:00 A.M. CALL TO ORDER
1. Consider approval of the agenda.
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.
CONSENT AGENDA
3. Approve the minutes of the Assessment Appeals Board meeting of February 22, 2023.
4. Accept request for withdrawal on the following Assessment Appeal Application(s): Application No. 20-244 - Syngenta Seeds Application Nos. 21-045 and 22-037 - Raley's Family of Stores/Raley's c/o Morris Rev Trust Application Nos. 21-047 and 22-039 - Raley's Family of Stores/3925 Seaport Associates LLC Application Nos. 21-080 thru 21-088 - Excel Riverpoint LP c/o Revantage Corp. Services
5. Approve Extension of Time and request for continuance on the following Assessment Appeal Applications: From November 30, 2023 to Indefinitely and request for continuance to November 15, 2023 at 9:00 a.m. for Assessment Appeal Application No. 21-166 filed by 2750 Cowell Hotel LLC From November 30, 2023 to Indefinitely and request for continuance to November 15, 2023 at 9:00 a.m. for Assessment Appeal Application No. 21-167 filed by 110 F Street LLC From November 18, 2023 to Indefinitely and request for continuance to December 13, 2023 at 9:00 a.m. for Assessment Appeal Application No. 21-054 and 21-055 filed by Wood Brother Propereties LLC From November 18, 2023 to Indefinitely and request for continuance to December 13, 2023 at 9:00 a.m. for Assessment Appeal Application No. 21-056 filed by Visone Enterprises LLC From November 18, 2023 to Indefinitely and request for continuance to December 13, 2023 at 9:00 a.m. for Assessment Appeal Application No. 21-058 filed by Rader & Ettin Liv Trust
6. Continue the following Assessment Appeal Application(s): Application No. 22-185 filed by Brighter Rentals, LLC to April 26, 2023 at 9:00 a.m. (Application expires 1/17/25) (Timeliness) Application No. 21-009 filed by Homawood LP/ Bay State Milling Company (Lessee) to July 26, 2023 at 9:00 a.m. (Application expires 12/31/24) (2nd Request) Application No. 21-096 filed by Homawood LP/ Bay State Milling Company to July 26, 2023 at 9:00 a.m. (Application expires 12/31/24) (2nd Request) Application No. 21-113 filed by Homawood L.P. to July 26, 2023 at 9:00 a.m. (Application expires 12/31/24) (3rd Request) Application No. 21-078 filed by Payless Drug Stores Northwest to July 26, 2023 at 9:00 a.m. (Application does not expire) (2nd Request) (Mutual Agreement) Application Nos. 22-004 and 22-005 filed by Thrifty Payless Inc - Lessee to July, 26, 2023 at 9:00 a.m. (Applications do not expire) (2nd Request) (Mutual Agreement) Application No. 21-090 filed by Hotel Winters LLC to September 27, 2023 at 9:00 a.m. (Application does not expire) (2nd Request)
REGULAR AGENDA
7. Administer Oath
8. Approve Tentative Stipulation on the following Assessment Appeal Application(s): Application No. 20-140 - DMG Mori Manufacturing USA Inc - Affected Party Application No. 20-225 - DMG Mori USA Inc. Application No. 20-226 - DMG Mori USA Inc. Application No. 21-072 - Centro Watt Property Owner I Application Nos. 21-079 and 21-089 - Excel Riverpoint LP c/o Revantage Corp. Services Application No. 21-093 - DMG Mori Manufacturing USA Inc - Affected Party Application Nos. 21-007 and 21-008 - Homawood LP/ Bay State Milling Company (Lessee)
9. Consider the following: Assessment Appeal Application Nos. 20-216, 20-219 and 20-222 filed by Mori Seiki Davis Land Holding Inc: Request to amend to show the full Audit values as shown on the notices of Enrollment of Escape Assessment. Accept withdrawals of Assessment Appeal Application Nos. 20-215, 20-218 and 20-221, provided the amendments are accepted and approved by the Board. Consider request to postpone Assessment Appeal Application Nos. 20-216, 20-219 and 20-222. Assessment Appeal Application No. 20-225 filed by DMG Mori USA Inc: Request to amend to show the full Audit values as shown on the notices of Enrollment of Escape Assessment. Accept withdrawal of Assessment Appeal Application No. 20-224, provided the amendment is accepted and approved by the Board. Approve Stipulation. Continue Assessment Appeal Application Nos. 20-141 (Application expires 12/31/23) (3rd request) and 21-092 (Application does not expire) (2nd Request) filed by DMG Mori Manufacturing USA Inc - Affected Party to December 13, 2023 at 9:00 a.m.
10. Consider the following Assessment Appeal Application(s): Application Nos. 20-063 and 20-064 - Teichert Land Co. Application No. 20-065 - Triangle Properties, Inc. Application No. 20-242- Noah Kauffman Application No. 21-069 - Richard J. Fenaroli
11. Consider Assessment Appeal Application Nos. 16-25, 17-101, 18-91, 19-044 and 20-044 (Real Property Only) filed by Walgreen Company, including the Minute Order from October 26, 2022 (Findings requested): The Parties hereby stipulate that: The November 1, 2022, hearing be vacated. The Pending Appeals be consolidated with Application No. 20-044, which concerns the assessment of the same property on the 2020 lien date (collectively, the "Consolidated Appeals"). The March 22, 2023, hearing currently scheduled in Application No. 20-044 be used to present additional evidence on the argument on the classification of the property as a special use or general warehouse property for purpose of the Consolidated Appeals. Evidence and argument on the valuation of the property in the Consolidated Appeals, based on the AAB's finding of the classification, be heard at a later date at the Board's convenience and the parties' availability. The transcript from the May 18, 2022, hearing be admitted for the Consolidated Appeals, to the extent relevant. Walgreen agrees to extend the AAB's deadline to issue its decision as to the Consolidated Appeals to March 31, 2024.
CLOSED SESSION
12. Consider the following items: Approve corrected closed session minutes of January 25, 2023. Approve closed session minutes of February 22, 2023.
ADJOURNMENT
Next meeting scheduled for: April 26, 2023
I declare under penalty of perjury that the foregoing agenda was posted March 17, 2023 by 5:00 p.m. at the following places:
On the bulletin board at the east entrance of the Erwin W. Meier Administration Building, 625 Court Street, Woodland, California; and
On the bulletin board outside the Board of Supervisors Chambers, Room 206 in the Erwin W. Meier Administration Building, 625 Court Street, Woodland, California.
On the Yolo County website: www.yolocounty.org.
Julie Dachtler, Clerk Yolo County Assessment Appeals Board
NOTICE If requested, this agenda can be made available in appropriate alternative formats to persons with a disability, as required by Section 202 of the Americans with Disabilities Act of 1990 and the Federal Rules and Regulations adopted in implementation thereof. Persons seeking an alternative format should contact the Clerk of the Board for further information. In addition, a person with a disability who requires a modification or accommodation, including auxiliary aids or services, in order to participate in a public meeting should telephone or otherwise contact the Clerk of the Board as soon as possible and at least 72 hours prior to the meeting. The Clerk of the Board may be reached at (530) 666-8195, by email at clerkoftheboard@yolocounty.org or at the following address: Clerk of the Yolo County Assessment Appeals Board 625 Court Street, Room 204 Woodland, CA 95695
