state board of equalization property tax …report requirement of revenue and taxation code section...
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STATE OF CALIFORNIA
STATE BOARD OF EQUALIZATION PROPERTY TAX DEPARTMENT 450 N STREET, SACRAMENTO, CALIFORNIA PO BOX 942879, SACRAMENTO, CALIFORNIA 94279-0061 1-916-274-3270 FAX 1-916-285-0132 www.boe.ca.gov
March 3, 2016
SEN. GEORGE RUNNER (RET.) First District, Lancaster
FIONA MA, CPA
Second District, San Francisco
JEROME E. HORTON Third District, Los Angeles County
DIANE L. HARKEY
Fourth District, Orange County
BETTY T. YEE State Controller _______
CYNTHIA BRIDGES
Executive Director
No. 2016/011
TO COUNTY ASSESSORS:
REPORT ON 2015 STATE-ASSESSED PROPERTY APPEALS The enclosed report shows the impact of the State Board of Equalization's (Board) action on state-assessed property appeals during 2015. This report complies with the periodic report requirement of Revenue and Taxation Code section 744, and lists those assessees whose original Board-adopted value was revised upon appeal, the revised amount, and the counties impacted. It also includes those assessees whose original Board-adopted value was not adjusted on appeal. If you have any questions about the report or would like to discuss any of these decisions in more detail, please telephone Ms. Adrienne Harris of the State-Assessed Properties Division at 1-916-274-3288.
Sincerely, /s/ Dean R. Kinnee Dean R. Kinnee Deputy Director Property Tax Department
DRK:ah Enclosures
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 1 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
County1
Alameda
County2
Alpine
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00 X
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00 X X
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00 X
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00 X
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00 X
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00 X
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00 X
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00 X
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00 X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 2 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County3
Amador
County4
Butte
X X
X
X
X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 3 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County5
Calaveras
County6
Colusa
X
X X
X X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 4 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County7
ContraCosta
County8
DelNorte
X
X
X
X
X
X
X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 5 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County9
ElDorado
County10
Fresno
X
X
X X
X
X
X
X
X
X X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 6 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County11
Glenn
County12
Humboldt
X
X X
X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 7 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County13
Imperial
County14
Inyo
X X
X X
X
X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 8 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County15
Kern
County16
Kings
X X
X X
X
X
X
X X
X
X
X X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 9 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County17
Lake
County18
Lassen
X X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 10 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County19
LosAngeles
County20
Madera
X X
X X
X
X
X
X X
X X
X
X
X
X
X X
X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 11 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County21
Marin
County22
Mariposa
X
X X
X
X
X
X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 12 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County23
Mendocino
County24
Merced
X X
X X
X
X
X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 13 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County25
Modoc
County26
Mono
X
X
X
X
X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 14 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County27
Monterey
County28
Napa
X
X X
X
X X
X X
X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 15 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County29
Nevada
County30
Orange
X
X X
X X
X
X
X
X X
X X
X
X
X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 16 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County31
Placer
County32
Plumas
X X
X
X X
X
X
X
X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 17 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County33
Riverside
County34
Sacramento
X
X X
X X
X
X
X
X X
X X
X X
X
X
X
X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 18 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County35
SanBenito
County36
SanBernardino
X X
X X
X
X
X
X
X
X
X
X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 19 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County37
SanDiego
County38
SanFrancisco
X
X X
X
X
X
X X
X X
X X
X X
X X
X
X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 20 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County39
SanJoaquin
County40
SanLuisObispo
X
X X
X X
X
X
X
X X
X
X X
X
X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 21 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County41
SanMateo
County42
SantaBarbara
X
X X
X
X
X
X X
X
X X
X
X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 22 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County43
SantaClara
County44
SantaCruz
X X
X
X X
X X
X
X X
X
X
X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 23 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County45
Shasta
County46
Sierra
X
X
X
X X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 24 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County47
Siskiyou
County48
Solano
X
X X
X
X
X X
X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 25 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County49
Sonoma
County50
Stanislaus
X X
X X
X
X X
X
X
X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 26 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County51
Sutter
County52
Tehama
X
X X
X
X X
X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 27 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County53
Trinity
County54
Tulare
X X
X X
X
X
X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 28 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County55
Tuolomne
County56
Ventura
X
X X
X
X
X
X
X X
X
1 Value includes penalty where applicableEAU = Escaped Assessment UnitarySAA = State Assessment AllocationSAU = State Assessment Unitary Page 29 of 29
2015 State-Assessed Property Appeals Report
ItemNo.
AppealNo.
SBENo.
CompanyName
OriginalBoard-Adopted
Value 1
Board-AdoptedValue 1
After Appeal
1 SAU15-018 0163 Liberty Utilities (Calpeco Electric), LLC $158,620,000.00 $144,200,000.00
2 SAU15-006 0198 Lodi Gas Storage, LLC $136,000,000.00 $133,800,000.00
3 SAU15-016 0201 Verizon California, Inc. $2,715,200,000.00 $2,715,200,000.00
4 SAU15-003 0279 Pacific Bell Telephone Company $6,395,800,000.00 $6,255,500,000.00
5 SAU15-015 0465 Plains Pipeline, LP $30,700,000.00 $29,300,000.00
6 SAU15-014 0486 Pacific Pipeline System, LLC $51,200,000.00 $48,100,000.00
7 SAU15-013 0488 Plains West Coast Terminals, LLC $5,950,000.00 $3,700,000.00
8 SAU15-002 0818 Central California Traction Company $8,525,000.00 $7,750,000.00
9 SAU15-027 1107 Cabrillo Power II, LLC $12,300,000.00 $9,920,000.00
10 SAU15-028 1108 NRG Potrero, LLC $21,500,000.00 $19,300,000.00
11 SAU15-029 1109 NRG Delta, LLC $77,400,000.00 $77,400,000.00
12 SAU15-007 1112 La Paloma Generating Company, LLC $290,800,000.00 $290,800,000.00
13 SAU15-020 1141 Indigo Generation, LLC $44,500,000.00 $44,500,000.00
14 SAU15-019 1142 Larkspur Energy, LLC $39,900,000.00 $39,900,000.00
15 SAU15-022 1152 Panoche Energy Center, LLC $312,300,000.00 $294,100,000.00
16 SAU15-021 1159 Mariposa Energy, LLC $164,900,000.00 $164,900,000.00
17 SAU15-023 7621 SES Americom California, Inc. $3,608,000.00 $3,608,000.00
18 SAU15-012 7706 MegaPath Corporation $17,600,000.00 $16,000,000.00
19 SAU15-004 7757 U.S. TelePacific Corp. $131,700,000.00 $123,400,000.00
20 SAU15-008 7778 Zayo Group, LLC $226,600,000.00 $204,000,000.00
21 SAU15-034 7910 CBC Broadband Holdings, LLC $6,690,000.00 $4,140,000.00
22 SAU15-011 7961 SureWest Televideo $121,900,000.00 $120,500,000.00
23 SAU15-036 7982 Crown Castle NG West, LLC $171,300,000.00 $155,200,000.00
24 SAU15-017 8049 Cbeyond Communications, LLC $4,147,000.00 $3,770,000.00
25 SAU15-033 8139 California Broadband Cooperative, Inc. $87,500,000.00 $65,000,000.00
26 SAU15-010 8150 OpticAccess, LLC $6,699,000.00 $5,012,000.00
27 SAU15-009 8151 CVIN, LLC $78,300,000.00 $66,500,000.00
28 SAU15-035 8169 Freedom Telecommunications, LLC $53,000,000.00 $43,300,000.00
County57
Yolo
County58
Yuba
X
X X
X
X
X
X
X