Memorandum
Date: November 4, 2025
To: The Honorable Lake County Board of Supervisors
From: Patrick Sullivan, Treasurer - Tax Collector
Subject: Consideration of Transient Occupancy Tax Appeal - 21469 Yankee Valley Rd, Hidden Valley Lake, CA 95467; APN 144-131-040-000
Executive Summary:
Treasurer - Tax Collector staff identified this property as short-term rental and sent a series of letters between April and August. Staff was unable to make to contact with the owner, and ultimately estimated tax, with accompanying interest and penalties, was imposed at full occupancy pursuant to State guidelines. A lien was recorded on September 9, 2025, for a total of $70,160.06
Following the recording of the lien, Joshua Skiles contacted our office and has provided all documentation previously requested by our office. The relevant materials are attached, and although they were provided after the deadline set forth in the County’s ordinance, our office has calculated the taxes we would have imposed based on actual occupancy, including applicable interest and penalty. The revised tax assessment of $12,324.22 is attached as part of the agenda packet.
Due to the lapsed deadlines, it is no longer within the authority of the Treasurer - Tax Collector’s office to make any adjustment, so our office advised Mr. Skiles to file this appeal.
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