Loading...
2026-05-04 Regular MeetingKODIAK ISLAND BOROUGH Board of Equalization May 4, 2026 A meeting of the Kodiak Island Borough Citizens Board of Equalization was held on May 4, 2026, 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. ROLL CALL Present were Mark Anderson, Brian Ferris, Jerrol Friend, and Lee Robbins. Staff members present were Borough Assessor Seema Garoutte, Deputy Clerk III Lina Cruz, and Deputy Clerk II Irene Arellano. ELECTION OF OFFICERS A. CHAIRMAN OF THE BOARD ROBBINS moved to nominate Board member Anderson as Chairman of the Board. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. B. VICE-CHAIRMAN OF THE BOARD ROBBINS moved to nominate Board member Ferris as vice-chairman. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. APPROVAL OF AGENDA FERRIS moved to approve the agenda. FRIEND moved to amend the agenda by removing Item 6D. - APPEAL NO. 2026-184, APPELLANT: MANUEL DE SANTIAGO. Mr. De Santiago withdrew his appeal on April 30, 2026. VOICE VOTE ON MOTION TO AMEND THE AGENDA CARRIED UNANIMOUSLY. VOICE VOTE ON MOTION TO APPROVE THE AGENDA AS AMENDED CARRIED UNANIMOUSLY. APPROVAL OF MINUTES Special Meeting Minutes of May 6, 2025 FERRIS moved to approve the minutes of May 6, 2025, as submitted. Kodiak Island Borough Board of Equalization Minutes May 4, 2026 Page 1 VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. ITEMS OF BUSINESS Deputy Clerk Cruz 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 a 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 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, 2026. 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. Deputy Clerk Cruz administered the oath to Borough Assessor, Seema Garoutte A. APPEAL NO. 2026-01, APPELLANT: ANGELA GREEN The order of presentation went as follows: a. Appellant — 5 minutes Clerk Cruz administered the oath to the appellant, Ms. Angela Green 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 d. Assessor address rebuttal — 2 minutes Ms. Green provided oral testimony before the Board noting the following: • The property value was initially assessed at 216,200, but that value was later reduced to $144,100, an amount that still appears quite high. • The property assessed value last year was $45,800. • The following comparable sales of similar vacant waterfront lots support a lower value: the MLS 2411848 in Larsen Bay which was sold for 74,500 listed in December of 2024. MLS 245480 in Marmot Bay, the one in Ouzinkie, sold for 38,500, and MLS 23-2343 Narrow Straits, which was sold for 30,000. Kodiak Island Borough Board of Equalization Minutes May 4, 2026 Page 2 • Most properties sold in Port Lions have existing buildings and access to utilities such as water and sewer. • It is just a raw piece of property with no water or sewer, and electrical utilities. The only nearby utility is a telephone line. • There is no road access connecting Port Lions to Kodiak or other areas. • It is only accessible by ferry, which has become increasingly unreliable. • The local population has been declining significantly. • Requested that the board reduce the assessed value to reflect a fair market level based on recent sales of comparable vacant waterfront properties. Assessor Garoutte provided oral testimony which was followed by rebuttal from both parties FERRIS moved to uphold the Assessor's valuation. ROLL CALL VOTE TO UPHOLD THE ASSESSOR'S VALUATION CARRIED UNANIMOUSLY: Anderson, Ferris, Friend, and Robbins. SUMMARY OF THE FINDINGS/CONCLUSIONS OF LAW 1. The comparables provided by Appellant were not equivalent to the Appellant's subject property. 2. The Appellant did not show that her property was assessed incorrectly. The Assessor provided neighborhood values to show that the property was assessed fair and equitably. 3. The Appellant had the burden of proof and failed to show by a preponderance of the evidence that the assessed value of the subject property is excessive. 4. The Appellant did not offer sufficient evidence to support a determination that the value assigned by the Assessor was excessive. 5. 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. 6. The Assessor's value of $144,100 for the land is upheld. CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW BY VOICE VOTE CARRIED UNANIMOUSLY. Chairperson ANDERSON read the following statement: According to KIBC 3.35.050(F), 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 of the date of our written decision. Failure to do so will forever bar you from any appeal of this decision. B. APPEAL NO. 2026-165, APPELLANT: LONGRICH ENTERPRISES, INC. ORDER OF PRESENTATION a. Appellant Presentation — 5 minutes Clerk Cruz administered the oath to the appellant, Mr. Timothy Longrich b. Assessor — 5 minutes c. Appellant rebuttal — 2 minutes d. Rebuttal shall be directed solely to the issues raised by the Assessor Kodiak Island Borough Board of Equalization Minutes May 4, 2026 Page 3 No new evidence may be submitted e. Assessor address rebuttal — 2 minutes Mr. Longrich submitted evidence and provided an oral testimony before the Board noting the following: • The property assessed value was excessive. • It is a raw property with trees on it, which are more of a liability rather than an asset, as removing them will be costly. • The property does not have water, sewer, and electric. • Submitted a map showing a piece of property up above the parcel which was assessed at $1,500 an acre and the above -referenced parcel was assessed at $15,000 an acre. FRIEND moved to accept new evidence from the Appellant Timothy Longrich. VOICE VOTE ON MOTION TO ACCEPT THE EVIDENCE CARRIED UNANIMOUSLY. Assessor Garoutte provided oral testimony to the Board. ROBBINS moved to uphold the Assessor's valuation. ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: Ferris, Friend, Robbins, and Anderson. SUMMARY OF THE FINDINGS/CONCLUSIONS OF LAW 1. The appellant did not submit evidence to support any change to the assessed value. 2. No evidence was shown to support a finding that the assessment was excessive. 3. The Appellant had 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. 4. The appellant did not offer evidence to support a determination that the value assigned by the Assessor was excessive. 5. 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. 6. The Assessor's value of $501,900 for the land is upheld. CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW BY VOICE VOTE CARRIED UNANIMOUSLY. Chairperson ANDERSON read the following statement: According to KIBC 3.35.050(F), 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 of the date of our written decision. Failure to do so will forever bar you from any appeal of this decision. C. APPEAL NO. 2026-171, APPELLANT: TIMOTHY BRADY Mr. Brady was not present to provide oral testimony. Kodiak Island Borough Board of Equalization Minutes May 4, 2026 Page 4 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, Anderson, and Ferris. SUMMARY OF THE FINDINGS/CONCLUSIONS OF LAW 1. The Appellant did not appear for the board of equalization to provide testimony, nor did the appellant submit sufficient evidence to support his claim of excessive valuation and failed to meet his burden of proof that the assessed value should be changed. 2. The Appellant had the burden of proof and had failed to show by a preponderance of the evidence that the assessed value of the subject property is excessive. 3. The appellant did not offer evidence to support a determination that the value assigned by the Assessor was excessive. 4. 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. 5. The Assessor's value of $303,400 for the land is upheld. CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW BY VOICE VOTE CARRIED UNANIMOUSLY. Chairperson ANDERSON read the following statement: According to KIBC 3.35.050(F), 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 of the date of our written decision. Failure to do so will forever bar you from any appeal of this decision. D. APPEAL NO. 2026-184, APPELLANT: MANUEL DE SANTIAGO Clerk's Note: Mr. Manuel De Santiago withdrew his appeal on April 30, 2026. GENERAL COMMENTS AND QUESTIONS • Board member Friend expressed gratitude to the staff for the reporting and for making the appeal hearing process easier for the members. The board agreed to meet in a Special meeting on Wednesday, May 6, 2026, at noon, to certify its actions to the Assessor. ADJOURNMENT FRIEND adjourned the meeting at 6:40 p.m. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. Kodiak Island Borough Board of Equalization Minutes May 4, 2026 Page 5 ATTEST: --7A44�� - - Mark Anderson, Chairperson /uiNova vier, MMC, Borough Clerk Approved: 05/06/2026 Clerk's note: Per KIBC 3.35.050 (E1) The board of equalization summary certification will constitute the board minutes. Per KIBC 3.35.050 (Eg) Certification. The board shall certify its actions to the Assessor within seven days following its adjournment. Kodiak Island Borough May 4, 2026 Board of Equalization Minutes Page 6