STATE BOARD OF EQUALIZATION PROPERTY AND SPECIAL TAXES DEPARTMENT … · state board of...
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STATE OF CALIFORNIA
STATE BOARD OF EQUALIZATION PROPERTY AND SPECIAL TAXES 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
February 11, 2015
TO COUNTY ASSESSORS:
REPORT ON 2014 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 2014. 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/ John K. Thompson for
Dean R. Kinnee Acting Deputy Director Property Tax Department
DRK:ah Enclosures
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. 2015/010
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
County
1
Alameda
County
2
Alpine
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00 X
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00 X
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00 X
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00 X
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00 X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 1 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
3
Amador
County
4
Butte
X
X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 2 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
5
Calaveras
County
6
Colusa
X
X
X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 3 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
7
ContraCosta
County
8
DelNorte
X
X
X
X
X X
X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 4 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
9
ElDorado
County
10
Fresno
X
X
X
X
X
X
X X
X
X
X
X
X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 5 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
11
Glenn
County
12
Humboldt
X
X X
X X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 6 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
13
Imperial
County
14
Inyo
X
X X
X
X X
X
X
X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 7 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
15
Kern
County
16
Kings
X X
X
X X
X
X
X
X
X
X
X
X X
X
X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 8 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
17
Lake
County
18
Lassen
X
X
X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 9 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
19
LosAngeles
County
20
Madera
X
X
X X
X X
X
X
X
X
X
X X
X
X X
X
X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 10 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
21
Marin
County
22
Mariposa
X
X
X
X
X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 11 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
23
Mendocino
County
24
Merced
X X
X X
X X
X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 12 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
25
Modoc
County
26
Mono
X X
X
X
X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 13 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
27
Monterey
County
28
Napa
X
X
X X
X X
X X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 14 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
29
Nevada
County
30
Orange
X
X
X
X X
X
X X
X X
X X
X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 15 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
31
Placer
County
32
Plumas
X X
X
X
X
X
X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 16 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
33
Riverside
County
34
Sacramento
X
X X
X
X X
X
X
X
X
X X
X X
X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 17 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
35
SanBenito
County
36
SanBernardino
X
X
X
X X
X
X
X
X
X X
X X
X
X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 18 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
37
SanDiego
County
38
SanFrancisco
X
X X
X
X
X X
X
X
X X
X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 19 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
39
SanJoaquin
County
40
SanLuisObispo
X
X X
X
X
X
X X
X X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 20 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
41
SanMateo
County
42
SantaBarbara
X
X
X
X
X
X
X X
X X
X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 21 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
43
SantaClara
County
44
SantaCruz
X X
X X
X X
X X
X
X X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 22 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
45
Shasta
County
46
Sierra
X
X X
X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 23 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
47
Siskiyou
County
48
Solano
X
X X
X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 24 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
49
Sonoma
County
50
Stanislaus
X X
X
X X
X X
X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 25 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
51
Sutter
County
52
Tehama
X
X X
X X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 26 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
53
Trinity
County
54
Tulare
X
X X
X
X
X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 27 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
55
Tuolomne
County
56
Ventura
X
X X
X
X
X X
X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 28 of 29
2014 State-Assessed Property Appeals Report
Item
No.
Appeal
No.
SBE
No.
Company
Name
Original
Board-Adopted
Value 1
Board-Adopted
Value 1
After Appeal
1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00
2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00
3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00
4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00
5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00
6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00
7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00
8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00
9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00
10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00
11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00
12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00
13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00
14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00
15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00
16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00
17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00
18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00
19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00
20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00
21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00
22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00
23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00
24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00
25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00
26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00
27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00
28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00
29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00
30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00
31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00
32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00
33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00
34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00
35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00
36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00
37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00
County
57
Yolo
County
58
Yuba
X
X X
X X
X
1 Value includes penalty where applicable
SAN = State Assessment Nonunitary
SAU = State Assessment Unitary Page 29 of 29