State and Local Tax Briefing: 2020 California State-Assessed Property Tax Assessment Appeals

The California State Board of Equalization (BOE) is responsible for assessing property tax on certain public utilities and other specified companies, including telephone companies and companies selling or transmitting gas or electricity, enabling counties to use those assessed values to collect local property taxes. These companies are commonly referred to as “state assessees” and their taxable property is referred to as “state-assessed property.”