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2017 Unitary Value-Setting Meeting
May 23, 2017
This document was created for public distribution and does not contain the Lead Values or Staff Recommended Values provided to the Board Members
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SEN. GEORGE RUNNER (Ret.) FIONA MA, CPA JEROME E. HORTON DIANE L. HARKEY BETTY T. YEE DAVID J. GAU
BOARD MEMBERS First District Second District Third District Fourth District State Controller Executive Director Lancaster San Francisco Los Angeles County Orange County
Property Tax Department Dean R. Kinnee, Deputy Director State-Assessed Properties Division Richard Reisinger, Chief
CALIFORNIA STATE BOARD OF EQUALIZATION
STATE BOARD OF EQUALIZATION - STATE-ASSESSED PROPERTIES DIVISIONUnitary Value Setting Workbook - Lien Date 2017
Electric Generation Facilities
Board-Adopted
CommentsItemNo.
SBENo. Assessee Name Value Penalty
1 1100 AES Alamitos, LLC2 1101 AES Redondo Beach, LLC3 1102 AES Huntington Beach, LLC4 1103 Dynegy Moss Landing, LLC5 1105 Dynegy Oakland, LLC6 1106 Cabrillo Power I LLC7 1107 Cabrillo Power II LLC8 1109 NRG Delta, LLC9 1110 El Segundo Power LLC10 1111 Long Beach Generation LLC11 1112 La Paloma Generating Company, LLC12 1114 NRG California South LP - Mandalay13 1115 NRG California South LP - Ormond Beach14 1116 NRG California South LP - Etiwanda15 1117 NRG California South LP - Ellwood16 1122 AltaGas San Joaquin Energy Inc. - Hanford17 1123 AltaGas San Joaquin Energy Inc. - Henrietta18 1124 AltaGas San Joaquin Energy Inc. - Tracy19 1126 Elk Hills Power, LLC20 1127 High Desert Power Trust21 1128 Delta Energy Center, LLC22 1129 Gilroy Energy Center, LLC23 1131 Pastoria Energy Facility, LLC24 1132 CCFC Sutter Energy, LLC25 1133 Metcalf Energy Center, LLC26 1134 Otay Mesa Generating Company, LLC27 1136 Blythe Energy, Inc.28 1137 Sunrise Power Company, LLC29 1141 Indigo Generation LLC
Page 1
STATE BOARD OF EQUALIZATION - STATE-ASSESSED PROPERTIES DIVISIONUnitary Value Setting Workbook - Lien Date 2017
Electric Generation Facilities
Page 2
Board-Adopted
CommentsItemNo.
SBENo. Assessee Name Value Penalty
30 1142 Larkspur Energy LLC31 1143 Los Esteros Critical Energy Facility, LLC32 1145 Harbor Cogeneration Company, LLC33 1148 Inland Empire Energy Center, LLC34 1149 AltaGas Sonoran Energy Inc.35 1151 Russell City Energy Company, LLC36 1152 Panoche Energy Center, LLC37 1153 Midway Peaking, LLC38 1154 Bicent (California) Malburg, LLC39 1155 Orange Grove Energy, L.P.40 1157 NRG Marsh Landing LLC41 1158 El Segundo Energy Center LLC42 1159 Mariposa Energy, LLC43 1160 CPV Sentinel, LLC44 1161 Oakley Generating Station45 1162 Walnut Creek Energy, LLC46 1164 Pio Pico Energy Center, LLC47 1165 Malaga Power, LLC
TOTAL
STATE BOARD OF EQUALIZATION - STATE-ASSESSED PROPERTIES DIVISIONUnitary Value Setting Workbook - Lien Date 2017
Energy Companies
Page 3
Board-Adopted
CommentsItemNo.
SBENo. Assessee Name Value Penalty
1 101 Golden State Water Company2 103 Anza Electric Cooperative, Inc.3 104 Central Valley Gas Storage LLC4 106 PacifiCorp5 119 Trans Bay Cable LLC6 121 Gill Ranch Storage, LLC7 125 Terra-Gen Dixie Valley, LLC8 135 Pacific Gas and Electric Company9 141 San Diego Gas & Electric Company10 146 Sierra Pacific Power Company11 148 Southern California Edison Company12 149 Southern California Gas Company13 152 Southwest Gas Corporation14 153 Transwestern Pipeline Company15 156 DATC Path 15, LLC16 160 Valley Electric Association, Inc.17 163 Liberty Utilities (Calpeco Electric), LLC18 173 Surprise Valley Electrification Corp.19 176 Plumas-Sierra Rural Electric Cooperative20 180 North Baja Pipeline, LLC21 187 Mojave Pipeline Company, LLC22 188 Kern River Gas Transmission Company23 189 Standard Pacific Gas Line, Inc.24 190 Tuscarora Gas Transmission Company25 191 Arizona Public Service Company26 192 Alpine Natural Gas Operating Company No. One LLC27 193 Arizona Electric Power Cooperative, Inc.
STATE BOARD OF EQUALIZATION - STATE-ASSESSED PROPERTIES DIVISIONUnitary Value Setting Workbook - Lien Date 2017
Energy Companies
Board-Adopted
CommentsItemNo.
SBENo. Assessee Name Value Penalty
28 194 West Coast Gas Company, Inc.29 195 Wild Goose Storage, LLC30 196 Questar Southern Trails Pipeline Company31 197 El Paso Natural Gas Company, LLC32 198 Lodi Gas Storage, LLC
TOTAL
Page 4
STATE BOARD OF EQUALIZATION - STATE-ASSESSED PROPERTIES DIVISIONUnitary Value Setting Workbook - Lien Date 2017
Pipeline Companies
Page 5
Board-Adopted
CommentsItemNo.
SBENo. Assessee Name Value Penalty
1 402 CALNEV Pipe Line LLC2 407 Valero Refining Company - California3 409 Torrance Valley Pipeline Company4 410 Homestake Mining Company of California5 412 Kings County Canal Company6 414 Torrance Pipeline Company, LLC7 428 CPN Pipeline Company8 429 Chevron USA, Inc.9 435 Natomas Central Mutual Water Company10 461 SFPP, L.P.11 462 Tesoro Refining and Marketing Company, LLC12 464 Ventura Pipeline System-(Ellwood Pipeline, Inc.)13 467 Phillips 66 Company14 468 Shell California Pipeline Company LLC15 469 San Ardo Pipeline Company16 475 Searles Valley Minerals Inc.17 476 Chevron USA, Inc.18 478 California Gas Gathering, Inc.19 480 Phillips 66 Pipeline LLC20 486 Pacific Pipeline System, LLC21 488 Plains West Coast Terminals, LLC22 489 California Resources Production Corporation23 490 Crimson California Pipeline, L.P. 24 491 SMF Pipeline25 492 San Pablo Bay Pipeline Company LLC26 493 Cardinal Pipeline, LP
TOTAL
STATE BOARD OF EQUALIZATION - STATE-ASSESSED PROPERTIES DIVISIONUnitary Value Setting Workbook - Lien Date 2017
Railroad Companies
Page 6
Board-Adopted
CommentsItemNo.
SBENo. Assessee Name Value Penalty
1 802 Central Oregon & Pacific Railroad2 804 BNSF Railway Company3 808 West Isle Line, Inc.4 810 California Northern Railroad5 812 Ventura County Railroad6 813 Pacific Harbor Lines7 815 Mendocino Railway8 817 Tulare Valley Railroad9 818 Central California Traction Company10 822 Pacific Sun Railroad, L.L.C.11 826 Sacramento Valley Railroad, LLC12 827 Northwestern Pacific Railroad Company13 831 Santa Cruz & Monterey Bay Railway Company14 834 LRY, LLC15 835 Pacific Imperial Railroad16 843 Union Pacific Railroad Company17 850 Modesto & Empire Traction Company18 857 Richmond Pacific Railroad Corporation19 861 Quincy Railroad Company20 865 San Diego & Imperial Valley Railroad Co. Inc.21 869 Coast Belle Railroad Co22 878 Stockton Terminal and Eastern Railway23 882 Trona Railway Company, LLC.24 883 McCloud Railway Company25 889 Yreka Western Railroad Co.26 894 Napa Valley Wine Train, Inc.27 896 Santa Cruz Big Trees & Pacific Railway Co.
STATE BOARD OF EQUALIZATION - STATE-ASSESSED PROPERTIES DIVISIONUnitary Value Setting Workbook - Lien Date 2017
Railroad Companies
Page 7
Board-Adopted Item SBENo. No. Assessee Name Value Penalty Comments
28 897 San Joaquin Valley Railroad Company29 898 Sierra Northern Railway30 899 Arizona & California Railroad
TOTAL
STATE BOARD OF EQUALIZATION - STATE-ASSESSED PROPERTIES DIVISIONUnitary Value Setting Workbook - Lien Date 2017
Interexchange Telephone Companies
Page 8
Board-Adopted
CommentsItemNo.
SBENo. Assessee Name Value Penalty
1 2014 Sprint Communications Company, L.P.2 2099 Smart City Networks LP3 2274 MCI Communications Services, Inc.4 2310 AT&T Communications5 2372 MCI Metro Access Transmission Services, LLC6 2376 Working Assets Funding Service, Inc.7 2381 Mitel NetSolutions, Inc.8 2416 NOS Communications, Inc.9 2430 Electric Lightwave, LLC10 2437 Dialink Corporation11 2463 CenturyLink Communications LLC12 2470 Cincinnati Bell Any Distance, Inc.13 7503 Verizon Select Services, Inc.14 7512 Frontier Communications of America, Inc.15 7516 Cybernet Communications Inc.16 7538 Tremcom International, Inc.17 7560 XO Communications Services, L.L.C.18 7571 Network Enhanced Technologies, Inc.19 7580 Securus Technologies, Inc.20 7581 ABS-CBN Telecom North America, Inc.21 7621 SES Americom Inc.22 7638 Integrated Telemanagement Services, Inc.23 7640 Cox California Telcom, LLC24 7660 U.S. South Communications, Inc.25 7690 CCT Telecommunications, Inc.26 7699 Legacy Long Distance International, Inc.27 7707 Consolidated Communications Enterprise Services, Inc.28 7732 NTT America, Inc.29 7757 U.S. TelePacific Corp.
STATE BOARD OF EQUALIZATION - STATE-ASSESSED PROPERTIES DIVISIONUnitary Value Setting Workbook - Lien Date 2017
Interexchange Telephone Companies
Page 9
Board-Adopted
CommentsItemNo.
SBENo. Assessee Name Value Penalty
30 7758 BT Americas Inc.31 7761 Level 3 Communications, LLC32 7766 KDDI America, Inc.33 7769 Airnex Communications, Inc.34 7778 Zayo Group, LLC35 7781 KT America, Inc.36 7791 O1 Communications, Inc.37 7792 Point To Point, Inc.38 7799 Wilshire Connection, LLC39 7800 Earthlink Business, LLC40 7811 Public Communications Services, Inc.41 7813 Advanced Telecom, Inc.42 7814 PAETEC Communications, Inc.43 7824 Audeamus44 7832 Astound Broadband LLC45 7845 San Carlos Telecom, Inc.46 7852 Telstra Incorporated47 7866 Telmex USA, LLC48 7871 Verizon Online LLC49 7872 Infotech Telecommunications & Network, Inc.50 7876 Total Call International, Inc.51 7880 Quick-Tel, Inc.52 7894 Ponderosa Cablevision53 7902 ANPI Business, LLC54 7907 Telscape Communications, Inc.55 7913 VCOM Solutions, Inc.56 7914 McLeodUSA Telecommunications Services, Inc.57 7916 Peak Communications, Inc.58 7934 Telecom House Inc.
STATE BOARD OF EQUALIZATION - STATE-ASSESSED PROPERTIES DIVISIONUnitary Value Setting Workbook - Lien Date 2017
Interexchange Telephone Companies
Page 10
Board-Adopted
CommentsItemNo.
SBENo. Assessee Name Value Penalty
59 7945 ZTG, Inc.60 7948 Satcom Direct Government, Inc. 61 7950 ATMC, Inc.62 7952 Advanced Tel, Inc.63 7953 Openpop.com, Inc.64 7955 Enhanced Communications Network, Inc.65 7956 Telespan Communications, LLC66 7959 Airespring, Inc.67 7960 CallTower, Inc.68 7969 Intelsat Global Service LLC69 7972 Reliance Globalcom Services, Inc.70 7978 Legent Communications Corporation71 7980 Teledata Solutions, Inc.72 7982 Crown Castle NG West, LLC73 7985 inContact, Inc.74 7988 Global Tel*Link Corporation75 7990 ComNet(USA) LLC76 7992 NobelTel, LLC77 7993 Clear World Communications Corporation78 7994 Utility Telecom Group, LLC79 7996 RuralWest - Western Rural Broadband, Inc.80 7997 Edison Carrier Solutions81 7998 Norcast Communications Corporation82 7999 Purple Communications Inc.83 8002 Neutral Tandem - California, LLC84 8004 Greenfield Communications, Inc.85 8005 Vodafone US Inc.86 8006 Lucky Communications, Inc.87 8010 Advantage Telecom
STATE BOARD OF EQUALIZATION - STATE-ASSESSED PROPERTIES DIVISIONUnitary Value Setting Workbook - Lien Date 2017
Interexchange Telephone Companies
Page 11
Board-Adopted
CommentsItemNo.
SBENo. Assessee Name Value Penalty
88 8015 China Telecom (Americas) Corporation89 8017 Locus Telecommunications, Inc.90 8023 One Phone, Inc.91 8024 TC Telephone, LLC92 8026 Nationwide Telecom, Inc.93 8027 Blue Casa Telephone LLC94 8029 IPC Network Services, Inc.95 8031 Backbone Communications, Inc.96 8032 BCE Nexxia Corporation97 8037 Crown Castle CA-CLEC LLC98 8038 Telecom Carrier Access, LLC99 8041 DMR Communications, Inc.
100 8042 Paxio, Inc.101 8044 Intermetro Communications, Inc.102 8046 West Telecom Services Holdings LLC103 8047 Syniverse Technologies, LLC104 8048 Bright House Networks Information Services (California), LLC105 8049 Birch Communications, Inc.106 8051 Intelletrace, Inc.107 8057 Vertex Telecom, Inc.108 8061 Charter Fiberlink CA-CCO, LLC109 8063 Time Warner Cable Information Services (California), LLC110 8065 Connectto Communications, Inc.111 8066 Calmtel USA, Inc.112 8067 Sunesys, LLC113 8068 North County Communications Corp114 8071 Verizon Long Distance LLC115 8074 Silv Communication, Inc.116 8075 TNCI Operating Company, LLC
Board-Adopted
CommentsItemNo.
SBENo. Assessee Name Value Penalty
117 8076 OPEX Communications, Inc.118 8077 NewPath Networks, LLC119 8078 U.S. Telecom Long Distance, Inc.120 8079 Cal-Ore Communications, Inc.121 8080 Ymax Communications Corporation122 8081 Sonic Telecom, LLC123 8082 WTI Communications, Inc.124 8083 Network Expert Group, Inc.125 8086 ANPI, LLC126 8087 Lightower Fiber Networks II LLC127 8089 Conterra Ultra Broadband LLC128 8090 Telecommunication Systems, Inc.129 8091 Roadway Communications, Inc.130 8093 Extenet Systems (California) LLC131 8094 Affiniti, LLC.132 8099 Race Telecommunications, Inc.133 8101 FastBlue Communications, Inc.134 8102 Ekit.Com, Inc.135 8104 Transpac Telecom, Inc.136 8106 Raw Bandwidth Telecom, Inc.137 8107 Convergence Systems138 8109 Peerless Network of California, LLC139 8112 Mosaic Networx, LLC140 8113 GoDaddy.com141 8115 &TV Communications, Inc.142 8116 PC Landing Corp.143 8118 IntelePeer Cloud Communications, LLC144 8119 Express Telecommunications Network, Inc.
STATE BOARD OF EQUALIZATION - STATE-ASSESSED PROPERTIES DIVISIONUnitary Value Setting Workbook - Lien Date 2017
Interexchange Telephone Companies
Page 12
STATE BOARD OF EQUALIZATION - STATE-ASSESSED PROPERTIES DIVISIONUnitary Value Setting Workbook - Lien Date 2017
Interexchange Telephone Companies
Page 13
Board-Adopted
CommentsItemNo.
SBENo. Assessee Name Value Penalty
145 8120 TELUS Communications (U.S.) Inc.146 8122 Bandwidth.com CLEC, LLC147 8124 Impact Telecom, Inc.148 8127 Voyant Communications, LLC149 8128 Talton Communications, Inc.150 8129 Wide Voice, LLC151 8130 United Telecom, Inc.152 8131 Pacific Lightwave, Inc.153 8133 Bestel USA, Inc.154 8136 Plumas Sierra Telecommunications155 8137 SnowCrest Telephone, Inc.156 8138 Act Tele, Inc.157 8139 California Broadband Cooperative, Inc.158 8141 CENIC Broadband Initiatives LLC159 8142 Dsi-Iti, LLC160 8143 GTT Americas, LLC161 8144 GC Pivotal, LLC 162 8145 Internet Business Services, Inc.163 8146 Splice Communications, Inc164 8148 Digital West Networks, Inc.165 8149 Ztelephony166 8151 CVIN LLC167 8152 Broadband Dynamics, LLC168 8153 Advanced Technology Distributors, Inc.169 8154 Network Innovations, Inc.170 8155 Time Warner Cable Business LLC171 8156 Medallion Telecom Inc.172 8158 RCLEC, Inc.
STATE BOARD OF EQUALIZATION - STATE-ASSESSED PROPERTIES DIVISIONUnitary Value Setting Workbook - Lien Date 2017
Interexchange Telephone Companies
Page 14
Board-Adopted
CommentsItemNo.
SBENo. Assessee Name Value Penalty
173 8159 X2 Telecom, Inc.174 8160 Vodex Communications Corporation175 8161 Public Interest Telecom of California176 8162 GetGo Communications LLC177 8164 NetFortris Acquisition Co., Inc. 178 8166 Global Telco Group Inc.179 8167 Inyo Networks, Inc.180 8169 Freedom Telecommunications, LLC181 8170 Jagat International LLC182 8171 Lit San Leandro, LLC183 8172 Cebridge Telecom CA LLC184 8173 Masergy Communications, Inc.185 8174 ACN Communication Services, LLC186 8175 Granite Telecommunications, LLC187 8176 Pay Tel Communications, Inc.188 8178 Onvoy, LLC 189 8179 DSCI Corporation190 8180 Karuk Tribe191 8181 Five9, Inc.192 8182 Ultimate Internet Access, Inc.193 8184 Digital Transportation Corp.194 8185 Webpass Telecommunications, LLC195 8186 Global Calling Corporation196 8187 Network Billings Systems, LLC197 8188 LightSpeed Networks, Inc.198 8189 OACYS Telecom, Inc199 8190 Sage Communications, Inc.200 8191 Windstream KDL, Inc.
STATE BOARD OF EQUALIZATION - STATE-ASSESSED PROPERTIES DIVISIONUnitary Value Setting Workbook - Lien Date 2017
Interexchange Telephone Companies
Page 15
Board-Adopted
CommentsItemNo.
SBENo. Assessee Name Value Penalty
201 8192 Tierzero202 8193 Univoip, Inc.203 8194 IT Management Corporation204 8195 Anza Electric Co-operative, Inc.205 8196 ATC Outdoor DAS, LLC206 8197 Modus Rex, Inc.207 8198 IFN.com, Inc.208 8199 Fireline Network Solutions, Inc.209 8200 Magna5 LLC
TOTAL
STATE BOARD OF EQUALIZATION - STATE-ASSESSED PROPERTIES DIVISIONUnitary Value Setting Workbook - Lien Date 2017
Wireless Telephone Companies
Page 16
Board-Adopted
CommentsItemNo.
SBENo. Assessee Name Value Penalty
1 2532 Los Angeles SMSA Ltd., Partnership2 2552 Fresno MSA Limited Partnership3 2559 Cellco Partnership4 2602 Digital Communications Network, Inc.5 2606 AT&T Mobility LLC6 2658 Intouch America, Inc.7 2669 California RSA #4 Partnership8 2671 California Rural Service Area #1, Inc.9 2681 Everything Wireless, LLC10 2683 Pay-Less Cellular, Inc.11 2720 Sprint Telephony PCS, LLC12 2748 T-Mobile West, LLC13 2760 Fisher Wireless Services, Inc.14 2772 Globalstar USA, LLC15 2773 Accessible Wireless, LLC16 2775 Nextlink Wireless, LLC17 2780 i-wireless, LLC18 2783 Flat West Wireless, LLC19 2784 Greatcall, Inc.20 2787 Mother Lode Internet, LLC21 2788 NTT Docomo USA, Inc.22 2790 UVNV, Inc.23 2793 Bandwidth.com, Inc.24 2794 PLDT (US) Mobility, LLC25 2799 Total Call Mobile, LLC26 2800 KG Communications, Inc.27 2801 Google North America Inc.
STATE BOARD OF EQUALIZATION - STATE-ASSESSED PROPERTIES DIVISIONUnitary Value Setting Workbook - Lien Date 2017
Wireless Telephone Companies
Page 17
Board-Adopted Item SBENo. No. Assessee Name Value Penalty Comments
28 3002 American Messaging Services, LLC29 3039 Fresno Mobile Radio, Inc.30 3430 Spok, Inc.
TOTAL
STATE BOARD OF EQUALIZATION - STATE-ASSESSED PROPERTIES DIVISIONUnitary Value Setting Workbook - Lien Date 2017
Local Exchange Companies
Board-Adopted Item SBENo. No. Assessee Name Value Penalty Comments
1 201 Frontier California Inc.
2 202 CenturyTel of Eastern Oregon, Inc.
3 203 Frontier Communications of the Southwest, Inc.
4 205 The Ponderosa Telephone Company
5 209 Pinnacles Telephone Co.
6 210 Calaveras Telephone Company
7 228 Ducor Telephone Company
8 235 Foresthill Telephone Co.
9 239 Hornitos Telephone Company
10 240 Happy Valley Telephone Company
11 246 Kerman Telephone Co.
12 279 Pacific Bell Telephone Company
13 284 Citizens Telecommunications Company of California, Inc.
14 286 Sierra Telephone Company, Inc.
15 294 Consolidated Communications of California Company
16 301 The Siskiyou Telephone Company
17 327 Volcano Telephone Company
18 328 Cal-Ore Telephone Co.19 330 Winterhaven Telephone Company
TOTAL
Page 18
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