BOE Meeting / Hearing Monday, May 04, 2026 at 05:30 PM Town Hall

MEETING INFORMATION

•  AGENDA (Amendment 1)

  Board of Equalization Hearings/ Meeting
  CITY HALL COUNCIL CHAMBERS / 5:30 p.m.
  141 Main Street, Dillingham, AK 99576 (907) 842-5212

  This meeting will be available at the following online location: Zoom

  Meeting ID: 920 483 0473; passcode: 99576

  Or dial: 1(719)359-4580 or 1(253)205-0468 

CALL TO ORDER

ROLL CALL

MINUTES

• 1.04.20.2026 BOE Organizational meeting

• 04.20.2026 BOE Organizational.pdf (0.15 MB)

APPROVAL OF AGENDA

ASSESSOR’S COMMENTS

• 2.Comments from the Assessors

  Personal Property Appeals Summaries and Settlements

  Real Property Appeals Summaries and Settlements

• BOE Assessors PP Summaries 2026.pdf (0.07 MB)
• RP Settlement Summaries 2026.pdf (0.32 MB)
• O 2025-04 Amending Secion 4.15.125 Board of Equalization Appeals.pdf (0.10 MB)

CONSIDERATION OF LATE APPEALS

• 3.1. Introduction before hearing cases: Review Procedural Guidelines for Conducting a Board of Equalization Hearing from the BOE handbook:  The following apply for late filing an appeal: IV,A 10a IV,B 1&2 V Sample motion language Requests to late-file an appeal

  2. Consideration of Requests to Late-File an Appeal: 

  Hearings to Determine if Jonathan Betz and Harold Samuelsen were unable to comply with the 30-day appeal window. 

  LF PP 2026-01 Jonathan Betz

  RP LF 2026-02 Harold Samuelsen (Letter and Doctor's note will be provided as a laydown at the meeting)

• 2025-11-25 Palmer re unable to comply vFinal.pdf (0.06 MB)
• Late Appeal.pdf (0.83 MB)
• BETZ email2.pdf (0.21 MB)
• RP LF 2026-02 Harold Samuelsen.pdf (0.25 MB)

APPEALS FOR CONSIDERATION

• 4.Introduction before hearing cases

  (See BOE Handbook: PROCEDURAL GUIDELINES FOR CONDUCTING A BOARD OF EQUALIZATION HEARING and following pages.)

• BOE_Flowchart.pdf (0.20 MB)
• BOE Handbook 2026.pdf (2.42 MB)
• BOE Handbook state slides.pdf (0.47 MB)

Hearings

• 5.Real Property Appeals for Consideration

  All of the on-time Real Property appeals have settled as of the printing of this packet.

  Consider Granted Real Property Requests to Late File Now or Set a Meeting Date and Time.

  In the event that the late file request listed above was granted, you may choose to decide on RP LF 2026-02 Harold Samuelsen now or set a new BOE date and time for when you will decide.  If you decide to hear it now, all the documents will be provided as a laydown.  

• 6.Personal Property for Consideration

  PP 26-19 Antonio Arena

  Consider Personal Property Requests Granted the right to Late File Now or Set a new Meeting Date

  In the event that the late file request listed above was granted, you may choose to decide on LF PP 2026-01 Jonathan Betz now or set a new BOE date and time for when you will decide.  If you decide to hear it now, all the documents will be provided as a laydown.  

• PP 26-19 Antonio V. Arena (1)_Redacted.pdf (4.14 MB)

New Business

• 7.Future BOE Meeting Dates

CITIZEN DISCUSSION (Prior Notice or Agenda Items)

COMMITTEE COMMENTS

ADJOURNMENT