To: Board of Supervisors
From: Thomas L. Geiger, County Counsel
Report Title: Contract with Baker & O’Brien, Inc. to provide refining industry analyses in connection with refinery property tax appeals
☒Recommendation of the County Administrator ☐ Recommendation of Board Committee
RECOMMENDATIONS:
APPROVE and AUTHORIZE the County Counsel, or designee, to execute on behalf of the County, a contract with Baker & O’Brien, Inc., in an amount not to exceed $600,000 to provide refining industry analyses in connection with refinery property tax appeals, for the period from January 1, 2026 through December 31, 2026.
FISCAL IMPACT:
100% General Fund. The cost of this contract will be partially offset by revenue generated by Property Tax Administration Charges.
BACKGROUND:
Baker & O’Brien, Inc. is a consultant for refinery industry analyses and provides the County with specialized consulting services with respect to the refining industry and refineries in defending actual and anticipated assessment appeals, which challenge the valuations of the taxable property of refineries in Contra Costa County. These appeals typically place several billion dollars of valuation in issue. Assistance is required because valuations of refineries are highly technical, requiring specialized knowledge that only industry experts have. The Assessor concurs with and supports this recommendation.
CONSEQUENCE OF NEGATIVE ACTION:
If the contract is not approved, there is a greatly increased possibility of very significant but presently unquantifiable impacts due to adverse decisions by the Assessment Appeals Board on large refinery valuation disputes.
cc: Monica Nino, County Administrator; Rebecca Hooley, Assistant County Counsel; Joanne Bohren, Auditor-Controller; Peter Yu, Assessor’s Office