Elizabeth Carter, recording manager in the Clerk and Recorder’s Office, told the board that in hearings held July 13–15 the Board of Equalization considered 327 accounts and held 14 hearings, resulting in three account adjustments and 324 denials.
Carter said 317 of the denials were administrative denials, a procedural step often used when an agent appeals multiple parcels at once and wishes to preserve later appeal rights. She told commissioners the hearings in that week focused on residential properties, and staff will begin hearing commercial petitions in the coming weeks.
Commissioner John Kefalas asked why administrative denials were so numerous; Carter said a small number of agents appealed entire subdivisions, which increases the petition count and preserves appellants’ rights to appeal at the next level. She noted the period was part of a non‑valuation year and compared the volume to 2024, when the full BOE cycle had 473 accounts and 97 hearings.
The board voted 2-0 to approve the referees’ recommendations for hearings held July 13–15, 2026.