BOE schedules informational hearing on Legal Entity Ownership Program for Jan. 29, 2026
November 24, 2025 | Board of Equalization, Other State Agencies, Executive, California
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The Board of Equalization voted unanimously to schedule an informational hearing on the Legal Entity Ownership Program for Jan. 29, 2026, aiming to give members and the public a detailed review of changes in property ownership and how those changes are reflected in California tax rolls.
Vice Chair Lieber said the 90–120 minute session will include a BOE LEOP staff overview, commentary from the California Assessors Association and presentations from academic and stakeholder groups. "LEOP isn't just for tax nerds," Lieber said, urging a broad review of data, assessor implementation and stakeholder analysis.
Executive Director Yvette Stowers told the board the agency will participate and that staff can present an overview of LEOP operations and statutes governing filings. Staff and members discussed inviting academic data providers (including USC), the California Assessors Association, and representatives or designees from CalTax, the Howard Jarvis Taxpayers Association and the California Business Roundtable.
Before the motion, members debated process and sequencing. Member Schaeffer asked that staff notify the board if telephonic participants are waiting on the line rather than pausing repeatedly to query the operator; other members emphasized the importance of retaining remote comment options for accessibility.
Vice Chair Lieber moved to hold the LEOP informational hearing on Jan. 29, 2026, Member Vasquez seconded and the roll call recorded unanimous "Aye." The motion passed.
The hearing will be scheduled as part of the board's January meeting and staff will provide logistics and a draft agenda in a forthcoming memo.
Vice Chair Lieber said the 90–120 minute session will include a BOE LEOP staff overview, commentary from the California Assessors Association and presentations from academic and stakeholder groups. "LEOP isn't just for tax nerds," Lieber said, urging a broad review of data, assessor implementation and stakeholder analysis.
Executive Director Yvette Stowers told the board the agency will participate and that staff can present an overview of LEOP operations and statutes governing filings. Staff and members discussed inviting academic data providers (including USC), the California Assessors Association, and representatives or designees from CalTax, the Howard Jarvis Taxpayers Association and the California Business Roundtable.
Before the motion, members debated process and sequencing. Member Schaeffer asked that staff notify the board if telephonic participants are waiting on the line rather than pausing repeatedly to query the operator; other members emphasized the importance of retaining remote comment options for accessibility.
Vice Chair Lieber moved to hold the LEOP informational hearing on Jan. 29, 2026, Member Vasquez seconded and the roll call recorded unanimous "Aye." The motion passed.
The hearing will be scheduled as part of the board's January meeting and staff will provide logistics and a draft agenda in a forthcoming memo.
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