Loading...
2025-05-05 Regular MeetingI KODIAK ISLAND BOROUGH Board of Equalization Meeting May 05, 2025 A meeting of the Kodiak Island Borough Citizens Board of Equalization was held on May 05, 2025, 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 Mark Anderson, Bryan Ferris, Jerrol Friend, Lee Robbins, and Robert Tucker. Staff members present were Borough Assessor Seema Garoutte, Borough Clerk Nova M. Javier, and Deputy Clerk Lina Cruz. ELECTION OF OFFICERS A. CHAIRPERSON OF THE BOARD ROBBINS moved to nominate Board member Anderson as chairperson of the board. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. B. VICE -CHAIRPERSON OF THE BOARD ROBBINS moved to nominate Board member FERRIS as vice -chairperson. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. APPROVAL OF AGENDA TUCKER moved to approve the agenda. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. APPROVAL OF MINUTES 1. Special meeting minutes of May 8, 2024. FRIEND moved to approve the minutes of May 8, 2024, 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 preponderance of evidence that the valuation appealed from is 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 not raise the assessment in the current year unless requested to do so by the appellant. If the appellant provides a long form fee Kodiak Island Borough May 05, 2025 Board of Equalization Minutes Page 1 appraisal to support the appellant's valuation and the board of equalization does not find in favor of the appellant, the board shall make specific findings on the record to support its decision. 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, 2025. 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. Clerk Javier administered the oath to Borough Assessor, Seema Garoutte A. APPEAL NO. 2025-01, APPELLANT — SPRUCE HAVEN LOT OWNERS ASSOCIATION (SLOA) The order of presentation went as follows: a. Appellant— 5 minutes — Clerk Javier administered the oath to the appellant, Ms. Rose Wolf, representative for Spruce Haven Lot Owners Association. b. Assessor— 5 minutes c. Appellant rebuttal — 2 minutes Rebuttal shall be directed solely to the issues raised by the Assessor No new evidence may be submitted a d. Assessor address rebuttal — 2 minutes Ms. Wolf provided oral testimony before the Board noting the following: • According to documentation that exists in the Spruce Haven lot owners Association binder, on November 12, 2002, lot number one was created as a common element lot to be held by all property owner Association members jointly and will not be developed for commercial or residential purposes. • This lot has no real value on the open market and was considered to be the location of a relocated outfall and heavily rocked breakwater on the ocean side. • It is an access road for City and Borough services, fire, EMS, police, and utilities. • It is the only access road out for property owners during tsunami warnings. • The property cannot support or sustain a structure without compromising Mission lake or impinging on the road and the 30ft utility easement. • This lot has no comparison to any other parcel, it is an anomaly because of its purpose. • The property was created to never be developed, it is an access road for Borough services such as fire, police, and utilities. • Even if this property could be sold, it might not be accessible. • The Assessor excessively valued the subject property. • SLOA is the sole owner of that certain real property described as Lot 1 Spruce Haven Subdivision in the Kodiak Island Borough. • The Kodiak Island Borough Assessor has assessed the value of the aforementioned property at $106,800. • The value of the property should be decreased to $100 based on the historic valuation and a limitations on ability to develop the property. Assessor Garoutte provided oral testimony which was followed by rebuttal from both parties. Kodiak Island Borough Board of Equalization Minutes May 05, 2025 Page 2 FERRIS moved to uphold the Assessor's valuation. ROLL CALL VOTE TO UPHOLD THE ASSESSOR'S VALUATION CARRIED UNANIMOUSLY: Anderson, Ferris, Friend, Robbins, and Tucker. SUMMARY OF THE FINDINGS/CONCLUSIONS OF LAW 1. The Appellant has the burden of proof and has failed to show by a preponderance of the evidence that the assessed value of the subject property is excessive, unequal and improper. 2. The flat $100 valuation of the property in the past, which was requested by the appellant, was not supported by evidence. The appellant did not offer evidence to support a determination of a value for the property different from the value assigned by the Assessor 3. While the burden of proof did not shift to the Assessor, the Assessor's evidence shows that the assessment of the subject property is not excessive, unequal and improper. 4. The Assessor's value of $106,800 for the land is upheld. CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW BY VOICE VOTE CARRIED UNANIMOUSLY. Chairperson Anderson 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. 2025-02, APPELLANT — JESSICA PENALOZA Ms. Penaloza 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 TO UPHOLD THE ASSESSOR'S VALUATION CARRIED UNANIMOUSLY: Ferris, Friend, Robbins, Tucker, and Anderson. SUMMARY OF THE FINDINGS/CONCLUSIONS OF LAW 1. Ms. Penaloza is the owner real property described as 2889 Pruitt Lane in the Kodiak Island Borough. 2. The Kodiak Island Borough Assessor has assessed the value of the aforementioned property at $87,900 for the land and $108,600 for the improvements, for a total assessed value of $196,500. 3. The Appellant had the opportunity to appear and present testimony and argument at the public hearing and failed to appear. 4. The Appellant disputed the square footage calculation of the improvements, but did not identify a requested assessed value for the property. 5. The subject property is a 27,442.80 Sq. Ft. lakefront parcel. Kodiak Island Borough Board of Equalization Minutes May 05, 2025 Page 3 6. The Appellant has failed to show by a preponderance of the evidence that the assessed value of the subject property is excessive, unequal and improper. 7. The Appellant did not offer an alternate value, nor evidence to support a determination of a value for the property different from the value assigned by the Assessor. 8. While the burden of proof did not shift to the Assessor, the Assessor's evidence shows that the assessment of the subject property is not excessive, unequal and improper. 9. The Assessor's value of $87,900 for the land and $108,600 for the improvements, for a total assessed value of $196,500 is upheld. CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW BY VOICE VOTE CARRIED UNANIMOUSLY. Chairperson Anderson 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. C. APPEAL NO. 2025-05 — JESSICA PENALOZA Ms. Penaloza 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 TO UPHOLD THE ASSESSOR'S VALUATION CARRIED UNANIMOUSLY: Friend, Robbins, Tucker, Anderson, and Ferris. SUMMARY OF THE FINDINGS/CONCLUSIONS OF LAW 1. Ms. Penaloza is the owner of personal property located at 3155 Spruce Cape road in the Kodiak Island Borough. 2. The Kodiak Island Borough Assessor has assessed the value of the aforementioned personal property at $ 20,900. 3. The Appellant had the opportunity to appear and present testimony and argument at the public hearing and failed to appear. 4. The Appellant disputed the valuation and urged a valuation of $10,000 or less based on a valuation of personal property in a divorce proceeding but did not identify the property as the same personal property. The Appellant also provided an itemized list of personal property as part of her appeal submittal, and when the unreported items of property were included, the personal property submitted on the list has a higher value than the value of personal property initially identified by the Assessor. 5. The subject property is personal property used in a rental unit at 3155 Spruce Cape. 6. The Appellant has failed to meet the burden of proof to change the Assessors valuation. Kodiak Island Borough Board of Equalization Minutes May 05, 2025 Page 4 7. The Appellant failed to show by a preponderance of the evidence that the assessed value of the subject property is excessive, unequal and improper. 8. The appellant did not offer evidence to support a determination that the value assigned by the Assessor was excessive. 9. While the burden of proof did not shift to the Assessor, the Assessor's evidence shows that the assessment of the subject property is not excessive, unequal and improper. 10. The Assessor's value of $20,900 for the assessed value of the personal property is upheld. CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW BY VOICE VOTE CARRIED UNANIMOUSLY. Chairperson Anderson 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. D. APPEAL NO. 2025-10 — JESSICA PENALOZA Ms. Penaloza was not present to provide oral testimony. Assessor Garoutte provided oral testimony before the Board. FRIEND moved to uphold the Assessor's valuation. ROLL CALL VOTE TO UPHOLD THE ASSESSOR'S VALUATION CARRIED UNANIMOUSLY: Robbins, Tucker, Anderson, Ferris, and Friend. SUMMARY OF THE FINDINGS/CONCLUSIONS OF LAW 1. Ms. Penaloza is the owner of personal property located at 4197 Shoreline Cir. in the Kodiak Island Borough. The personal property is located in, and used for, two short term rental units identified as "Rogue Wave #3" and "Shoreline #5". 2. The Kodiak Island Borough Assessor has assessed the value of the aforementioned personal property at $ 21,000. 3. The Appellant had the opportunity to appear and present testimony and argument at the public hearing and failed to appear. 4. The Appellant disputed the valuation and urged a valuation of $16,000 or less but did not itemize the personal property in her return. The Appellant provided an itemized list of personal property as part of her appeal submittal. That itemized list showed a higher value than the value of personal property initially identified by the Assessor. 5. The Appellant has failed to show by a preponderance of the evidence that the assessed value of the subject property is excessive, unequal and improper. 6. The Appellant did not offer evidence to support a determination that the value assigned by the Assessor was excessive. Kodiak Island Borough Board of Equalization Minutes May 05, 2025 Page 5 7. While the burden of proof did not shift to the Assessor, the Assessor's evidence shows that the assessment of the subject property is not excessive, unequal and improper. 8. The Assessor's value of $21,000 for the assessed value of the personal property is upheld. CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW BY VOICE VOTE CARRIED UNANIMOUSLY. Chairperson Anderson 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. GENERAL COMMENTS AND QUESTIONS — None. The board agreed to meet in a Special Meeting on Tuesday, May 6, 2025, at 5:30 p.m., to certify its actions to the Assessor. ADJOURNMENT FRIEND adjourned the meeting at 6:53 p.m. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. ATTEST: Nova M. Javier, MMC, Boro g Clerk Mark Anderson, Chai ;son Approved: 05/06/2025 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 05, 2025 Page 6 Kodiak Island Borough Board of Equalization 710 Mill Bay Road Kodiak, Alaska 99615 Phone (907) 486-9310 Fax (907) 486-9391 TO: Seema Garoutte Borough Assessor FROM: Mark Anderson, Chairperson Board of Equalization DATE: May 6, 2025 RE: Certification of Board of Equalization Actions Pursuant to KIB Code 3.35.050(E1) The board of equalization summary certification will constitute the board minutes. Pursuant to KIB Code 3.35.050(Eg) Certification. The board shall certify its actions to the Assessor within seven days following its adjournment. I hereby certify that the attached document accurately reflects the action of the Board of Equalization at its May 5, 2025, meeting. The Board of Equalization has addressed all appeals for the 2025 year and has completed its reviews and adjourned. The 2025 roll may now be certified in accordance with KIBC 3.35.060. // t Mark Anderson, Chairperson ATTEST: Nova M. Javier, MMC, B ough Clerk �G��.P`N®e® � �pG 11 2