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2024-05-06 Regular MeetingKODIAK ISLAND BOROUGH Board of Equalization Meeting May 06, 2024 A meeting of the Kodiak Island Borough Citizens Board of Equalization was held on May 06, 2024, in the Borough Chambers of the Kodiak Island Borough Building, 710 Mill Bay Road. The meeting was called to order at 5:30 p.m. Present were Bryan Ferris, Jerrol Friend, Lee Robbins, and Robert Tucker. Staff members present were Borough Assessor, Seema Garoutte, Borough Clerk Nova M. Javier, Deputy Clerk Lina Cruz, and Assistant Clerk Irene Arellano. Borough Clerk Nova Javier administered the oath of office to Assessor Seema Garoutte. APPROVAL OF AGENDA FERRIS moved to approve the agenda. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. APPROVAL OF MINUTES 1. Special meeting minutes of April 23, 2024. FERRIS moved to approve the minutes as submitted. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. ITEMS OF BUSINESS Clerk Javier read the following aloud: The granting of any appeal or part thereof shall require the concurring vote of at least three board members. Any appeal or part thereof which is not granted by the board shall be considered denied. • The burden of proof rests with the appellant, who must convince the board by clear and convincing evidence that the assessment was unequal, excessive, improper, or undervalued based on the facts stated in a written appeal or proven at the appeal hearing in accordance with the Borough ordinances. • If the valuation is found to be too low, the board may raise the assessment. • Evidence shall only be presented by the appellant and the assessor or their authorized representative. The board shall not be restricted by the formal rules of evidence; however, the chairperson may exclude evidence irrelevant to the issues appealed. • The board of equalization may, in its discretion, decline to accept documents offered at the hearing which should have been provided by April 15, 2024. In exercising this discretion, the board shall consider the relevance and probative value of the documents which are under consideration, accepting those documents which in all fairness are necessary to a fair resolution of the appeal. Prior to the board meeting, the appellant and assessor may agree to an extension of time for the production of evidence. Kodiak Island Borough Board of Equalization Minutes May 06, 2024 Page 1 A. APPEAL NO. 2024-06 — REGEHR, DANIEL Appellant Mr. Regehr was not present at the meeting. Assessor Garoutte provided oral testimony before the Board. FERRIS moved to uphold the Assessor's valuation and adopt the findings of fact SUMMARY OF THE FINDINGS/CONCLUSIONS OF LAW 1. The appellant did not prove that the assessment was unequal, excessive, or improper. 2. The appellant did not provide enough information to contest the current assessed value. 3. The appellant failed to meet their burden of proof to prove that the assessment was excessive. ROLL CALL VOTE TO UPHOLD THE ASSESSOR'S VALUATION AND ADOPT FINDINGS OF FACT CARRIED UNANIMOUSLY: Ferris, Friend, Robbins, and Tucker Chairperson Robbins read the following statement: According to Appellate Rule 602, the Appellant or the Assessor has the right of appeal to the Superior Court of the State of Alaska from our final decision. Should you wish to exercise your right of appeal, you must do so by notifying the Borough attorney and initiating the process within 30 days from the date of our written decision. Failure to do so will forever bar you from any appeal of this decision. B. APPEAL NO. 2024-12 — PETRICH, JANE Ms. Petrich was not present to provide oral testimony. Assessor Garoutte provided oral testimony before the Board. FERRIS moved to uphold the assessor's valuation. ROLL CALL VOTE CARRIED UNANIMOUSLY: Friend, Robbins, Tucker, and Ferris FERRIS moved to adopt the findings of fact. SUMMARY OF THE FINDINGS/CONCLUSIONS OF LAW 1. The Assessor's valuation was correct, not improper, or excessive. 2. All the adjustments that could be made were made to the valuation of the property by the Assessor. 3. The Assessor provided ample and adequate supporting data for the current valuation. 4. The appellant did not prove that the assessment was improper or excessive. CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW BY VOICE VOTE CARRIED UNANIMOUSLY. Chairperson Robbins read the following statement: According to Appellate Rule 602, the Appellant or the Assessor has the right of appeal to the Superior Court of the State of Alaska from our final decision. Should you wish to exercise your right of appeal, you must do so by notifying the Borough attorney and initiating the process within 30 days from the date of our written decision. Failure to do so will forever bar you from any appeal of this decision. Kodiak Island Borough Board of Equalization Minutes May 06, 2024 Page 2 r C. APPEAL NO. 2024-25 — PENALOZA, JESSICA I Ms. Penaloza provided her testimony. She requested that she be allowed to submit evidence during the hearing. She was encouraged to provide verbal testimony pertaining to the evidence she wanted to submit. Clerk Javier read aloud the following Code section pertaining to submission of evidence. KIBC 3.35.050 (E.5) Rules of Evidence Evidence shall only be presented by the appellant and the assessor or their authorized representative. The board shall not be restricted by the formal rules of evidence; however, the board may exclude evidence irrelevant to the issues appealed. Hearsay evidence may be considered, provided there are adequate guarantees of its trustworthiness and that it is more probative on the point for which it is offered than any other evidence which the proponent can procure by reasonable efforts. The appellant must submit to the assessor's office by April 15th all documentary evidence in their possession which they wish to be considered and which is relevant to the resolution of the appeal. Should April 15th fall on a Saturday or Sunday, appellants shall have until 4:30 p.m. on the first Monday following to submit their evidence. This evidence includes but is not limited to purchase and closing documents, appraisal reports, brokers' opinion of value, engineers' reports, estimates to repair, rent rolls, leases, and income and expense information. The board of equalization may in its discretion decline to accept documents offered at the hearing which should have been provided by April 15th. In exercising this discretion, the board shall consider the relevance and probative value of the documents which are under consideration, accepting those documents which in all fairness are necessary to a fair resolution of the appeal. Prior to the board meeting, the appellant and assessor may agree to an extension of time for the production of evidence. Assessor Garoutte provided oral testimony which was followed by rebuttal from both parties. ROBBINS moved to convene into executive session for deliberation as a quasi-judicial board. ROLL CALL VOTE TO CONVENE INTO EXECUTIVE SESSION CARRIED UNANIMOUSLY: Robbins, Tucker, Ferris, and Friend. The Board convened into executive session at 6:12 p.m. The regular meeting was reconvened at 6:29 p.m. TUCKER moved to uphold the Assessor's adjusted valuation of $15,000. ROLL CALL VOTE CARRIED UNANIMOUSLY: Tucker, Ferris, Friend, and Robbins ROBBINS moved to adopt the findings of fact. SUMMARY OF THE FINDINGS/CONCLUSIONS OF LAW 1. The Assessor did not provide an improper method of valuation. 2. The appellant failed to meet the burden of proof that the valuation was excessive. CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW BY VOICE VOTE CARRIED UNANIMOUSLY. Chairperson Robbins read the following statement: According to Appellate Rule 602, the Appellant or the Assessor has the right of appeal to the Superior Court of the State of Alaska from our final Kodiak Island Borough Board of Equalization Minutes May 06, 2024 Page 3 decision. Should you wish to exercise your right of appeal, you must do so by notifying the Borough attorney and initiating the process within 30 days from the date of our written decision. Failure to do so will forever bar you from any appeal of this decision. D. APPEAL NO. 2024-26 — PENALOZA, JESSICA Ms. Penaloza provided her testimony followed by Assessor Garoutte. There was rebuttal from both parties. FERRIS moved to uphold the Assessor's adjusted valuation of $22,000. ROLL CALL VOTE CARRIED UNANIMOUSLY: Ferris, Friend, Robbins, and Tucker. FRIEND moved to adopt the findings of fact. SUMMARY OF THE FINDINGS/CONCLUSIONS OF LAW 1. The Assessor did not apply an improper method of valuation. 2. The appellant failed to meet the burden of proof that the valuation was excessive. 3. The appellant did not provide the purchase prices and dates of purchases for personal property, only a lump sum value. CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW BY VOICE VOTE CARRIED UNANIMOUSLY. Chairperson Robbins read the following statement. According to Appellate Rule 602, the Appellant or the Assessor has the right of appeal to the Superior Court of the State of Alaska from our final decision. Should you wish to exercise your right of appeal, you must do so by notifying the Borough attorney and initiating the process within 30 days from the date of our written decision. Failure to do so will forever bar you from any appeal of this decision. E. APPEAL NO. 2024-44 — ROHRER, RICHARD Mr. Richard Rohrer's Official Representative, Mr. Dan Rohrer, gave his oral testimony followed by Assessor Garoutte who provided oral testimony. There was rebuttal testimony from both parties. FERRIS moved to convene into executive session to deliberate as a quasi-judicial board. VOICE VOTE TO CONVENE INTO EXECUTIVE SESSION CARRIED UNANIMOUSLY. The Board convened into executive session at 7:08 p.m. The meeting was reconvened at 7:42 p.m. FERRIS moved to reduce the assessment to $500,000. ROLL CALL VOTE CARRIED UNANIMOUSLY: Friend, Robbins, Tucker, and Ferris. TUCKER moved to adopt the findings of fact. SUMMARY OF THE FINDINGS/CONCLUSIONS OF LAW 1. Due to the condition of the building, the Board of Equalization feels that the Assessor's valuation of $399,000 was excessive due to the age and condition of the building. CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW BY VOICE VOTE CARRIED UNANIMOUSLY. Kodiak Island Borough Board of Equalization Minutes May 06, 2024 Page 4 Chairperson Robbins read the following statement: According to Appellate Rule 602, the Appellant or I the Assessor has the right of appeal to the Superior Court of the State of Alaska from our final decision. Should you wish to exercise your right of appeal, you must do so by notifying the Borough attorney and initiating the process within 30 days from the date of our written decision. Failure to do so will forever bar you from any appeal of this decision. GENERAL COMMENTS AND QUESTIONS The board agreed to meet in a Special Meeting on Wednesday, May 8, 2024, at 12:15 p.m., to certify its actions to the Assessor. ADJOURNMENT FRIEND adjourned the meeting at 7:41 p.m. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY ATTEST: L No a M. Javier, MMC, Bodough Clerk Lee Robbins, Chairperson Approved: CSlO0,a02, t Clerk's note: Per KIBC 3.35.050 (El) The board of equalization summary certification will constitute the board minutes. Per KIBC 3.35.050 (E9) Certification. The board shall certify its actions to the Assessor within seven days following its adjournment. Kodiak Island Borough Board of Equalization Minutes May 06, 2024 Page 5