Borel

Property owner challenges the method used to assess his property.

The judgment of the trial court is reversed, with directions to return the matter to the Assessment Appeals Board of Contra Costa County for further proceedings in accordance with this opinion.

Statement of Facts and Procedural History

This case involves a dispute over the assessed value of a 17.234 acre parcel of land located within the City of Danville (hereafter, Danville). Appellant Armand Borel’s family purchased the property in 1923. The property is zoned for agricultural use (A-3), and is used for a walnut orchard. However, Danville’s general plan designated the property for future zoning as AO—administrative offices.

Appellant’s father, Joseph Borel, died on May 20, 1983. Joseph Borel bequeathed the property to appellant. The transfer of ownership triggered reassessment of the property for tax purposes. The property assessor for respondent County of Contra Costa (hereafter, County) assessed the value of the property at $5,880,600 for the 1984-1985 tax year. Prior to reassessment, the entire 42.412 acre parcel owned by Joseph Borel, was valued at $790,069. The assessor disregarded the…