MINUTES FROM THE 2025 MEETING OF EAGLE LODGE WEST

FEBRUARY 20-21, 2025

I. INTRODUCTION

On February 20-21, 2025, the Taxation Section of the California Lawyers Association, including the State and Local Tax Committee of the Taxation Section, sponsored the 2025 Eagle Lodge West Conference at the law offices of Procopio, Cory, Hargreaves & Savitch in San Diego. Eagle Lodge West is an annual assembly of government and private tax practitioners brought together for the purpose of discussing current topics in California taxation and suggesting reforms. In 2025, three committees convened at Eagle Lodge West, namely, the Property Tax Committee, the Sales and Use Tax Committee, and the Franchise and Income Tax Committee. The Property Tax Committee included Mike Lebeau, David Lujan, Brad Marsh, Jennifer Scharre, Kristen Sharp, and Sonya Yim. The Sales Tax Committee included Scott Claremon, Ben Lee, Chris Schutz, and Mark Stefan. The Franchise and Income Tax Committee included Brian Beck, Erin Dendorfer, Valerie Dickerson, Louis Gabriel, Shane Hofeling, Oksana Jaffe, Campbell McLaren, Robert Merten, Matthew Miller, Ben Builenberg, Alisa Pinarbasi, Jenica Wilkins, and Jackie Zumaeta. The following represents the minutes of the committees:

II. PROPERTY TAX COMMITTEE