Sierra County Interviews and Swears In New Assessor

DOWNIEVILLE — Sierra County has appointed Eric Jackson to serve as county assessor. The Sierra County Board of Supervisors selected Jackson to fill the unexpired term vacated by the retirement of Laura Marshall, effective February 24. Supervisors conducted an open interview with the sole applicant before the unanimous vote during a regular meeting.

Jackson has worked in the assessor’s office since 2010, advancing to the position of senior appraiser. He has lived in Sierra County for 34 years, having moved to Downieville during his senior year of high school, and then to Sierra City in 2014 after purchasing a home with his wife. Jackson majored in mathematics in college, and while he did not complete a college degree, he says he loves working with numbers.

The assessor values real property and unsecured property, then delivers those valuations to the auditor for tax collection. California law requires the position to remain elected, with the board able only to fill vacancies. The appointee serves the full unexpired term, which ends January 9, 2029, subject to the next regular election in 2028 and possible recall or other legal removal processes.

During the interview, Jackson outlined the main challenge ahead in his transition. The office staff remains young and inexperienced, with two new hires starting recently and another appraiser transitioning from technical duties. Jackson noted the need to train employees as they assume new responsibilities. Jackson himself has completed more than 500 hours of training classes and stays current with changing laws and regulations through state board letters and annual conferences of the Northern Appraisal Council, a group representing 15 counties.

Jackson reported performing thousands of appraisals and defending assessment decisions before the local assessment appeals board four times, prevailing in every case. He says preparation for hearings always begins with discussions involving taxpayers to verify accuracy, noting that appraisals may change with new information. Supervisors stressed the value of clear explanations so residents can be confident in fair application of rules, even when the results are disliked.

Jackson described a leadership approach tailored to staff experience. Hands-on daily instruction suits new employees, who typically need years to become fully comfortable in their roles. For seasoned staff, Jackson favors setting goals, granting autonomy to achieve them, and conducting periodic check-ins.

In comments by Board members, Supervisor Terry LeBlanc observed that Jackson’s years in the office and familiarity with operations make him well-suited for the role. Supervisor Lee Adams highlighted the constitutional importance of the elected assessor in ensuring equitable taxation for all property owners.

Supervisor Sharon Dryden expressed appreciation for Marshall’s succession planning, which left the office prepared and attracted no other applicants. Supervisor Lila Heuer encouraged Jackson to bring forward any needs or proposed changes to the board.

The board approved the appointment by a roll-call vote of 4 ayes, with no opposition, Supervisor Roen being absent from the meeting. Jackson was immediately sworn into office.

Marshall, who held the Assessor position for nearly 32 years, says she plans to enjoy her retirement and will be moving to Alaska “so I can harass large animals and eat them.” Aside from being a successful assessor, Marshall was known for her humor in the role and for having fun with her work. “Not everybody liked my good times…,” she explained, “but we’re adults, and if we can’t joke around with each other and have some fun at work, what’s the point of going every day? I spent more time with my coworkers than I did my own family. Every family has an abusive older sister… That was me.” Marshall confirmed that Jackson was gifted her 3-inch violin and “empathy stick”—a black pom-pom on a stick she would shake at people deserving of empathy after a county rule mandated being more empathetic—to assist him in his new duties.