BOE Organizational Meeting Thursday, May 01, 2025 at 06:30 PM Town Hall

MEETING INFORMATION

BOARD OF EQUALIZATION ORGANIZATIONAL MEETING
CITY HALL COUNCIL CHAMBERS / 6:30 p.m.
141 Main Street, Dillingham, AK 99576 (907) 842-5212

CALL TO ORDER

ROLL CALL

APPROVAL OF AGENDA

APPEALS PROCESS

• 1.The purpose of this meeting, according to code:

  4.15.125 Appeals to board of equalization:

  E.    As soon as practicable after the deadline for filing appeals expires, the board shall convene an organizational meeting to determine the number of outstanding appeals and schedule hearings. No more appeals shall be accepted except as provided in subsection G of this section.

  G.    A property owner who seeks to appeal the assessor’s valuation after the thirty-day filing period has closed may request a finding that the property owner was unable to comply with the requirement to timely file an appeal by filing a written request with the city clerk within fourteen days after the inability to comply ceased or within fourteen days after the taxpayer should have become aware of the reason for filing the appeal, whichever is earlier. The written request must include information sufficient to determine whether the request has been submitted within the time stated in this section.

  1.    Each letter shall be considered in a scheduled hearing by not less than three members of the board of equalization, although the entire board may convene if available and convenient. The city clerk shall provide notice to the public and the property owner no less than five days prior to the hearing. The panel shall only consider reasons the appellant was unable to comply within the thirty-day period and shall not consider evidence regarding property valuation. The panel’s determination shall be based on the letter and supporting documents. A taxpayer may not make an oral presentation at this hearing.
  2.    The panel shall interpret the term “unable to comply” to mean that a property owner has demonstrated compelling reasons or circumstances that were beyond the property owner’s control and which would prevent a reasonable person under the circumstances from filing a timely appeal.
  3.    If the request is denied, the city clerk shall notify the property owner of the panel’s decision. If the request is granted, the property owner shall have thirty days from the date the city clerk so notifies the property owner to file an appeal and submit all evidence required by Sections 4.15.130(G) and (J). A hearing shall be scheduled to occur within thirty days from the deadline identified in the previous sentence, and a decision rendered at the conclusion of the hearing or as soon as practicable thereafter.
  4.    A request for a finding of inability to comply is limited to an appeal of the notice of assessment for the current assessment year. (Ord. 13-02 § 4 (part), 2013; Ord. 14-05 § 4, 2014.)

Personal Property 

• 2.Number of Personal Property Appeals: 55

  Estimate of time needed:

Real Property

• 3.Number of Real Property Appeals: 73

  Estimate of time needed:

Late Appeals

• 4.Number of late appeals: at least 2 and late submissions will be accepted until April 29th.

  Decision on which late appeals shall go on to the the Assessors and BOE:

SCHEDULING FOR THE BOE MEETING

• 5.Time Hearings will begin:__________  (8th Grade Promotion will take place at 6:30 P.M. on May 14th so consideration for the start time may be needed.)

  If additional time is needed, an additional BOE meeting will take place on ____________ at_____________.

CITIZEN DISCUSSION (Prior Notice or Agenda Items)

COMMITTEE COMMENTS

ADJOURNMENT