Peter B. O'Connor Board of Review Meeting - December 19, 2025

The Peter B. O'Connor Board of Review convened on December 19, 2025, to address subjective appeals regarding assessed values, tax exemption applications for nonprofit organizations, and routine agenda items including the approval of minutes and consent calendar items. The board heard testimony from taxpayers and nonprofit representatives, deliberated on assessment methodologies, and finalized decisions on pending appeals and exemptions for the 2023 and 2024 tax years.

Consent Calendar

• Adoption of Minutes: The board unanimously approved the minutes from the previous month's meeting.

Public Comments & Testimony

• Steve Ruddick (Taxpayer): Appeared to appeal the assessed value of his property for the 2023 tax year.
  • Position: Expressed concern that his property tax assessment increased by 31% compared to a 15% increase for similar-sized homes in the area, and questioned the application of his disability credit. He noted that the value seemed to correlate with neighborhood changes, specifically the conversion of family homes to rental properties, which he believed should negatively impact value.
  • Outcome: The county representative confirmed the assessment was based on market data and neighborhood factors, not specific property changes. Ruddick argued his disability exemption was ineffective due to the property tax cap. After discussion, the board sustained the appealed value, and Ruddick agreed to withdraw the appeal.
• Amber Marks (German Shepherd House Community) & Julie Boxa (Treasurer): Appeared to request tax exemptions for their nonprofit organization regarding properties purchased in 2022.
  • Position: Expressing that a lapse in filing paperwork occurred due to confusion regarding transfers between the old and new properties and lack of timely responses from assessor's office staff (specifically staff members Becky Wilbur and Ashley). They stated they paid taxes in good faith while awaiting clarification.
  • Outcome: The board found the issue was primarily a late filing due to administrative communication gaps. They granted the exemption for the 2024 taxable year (payable 2025) but denied it for the 2023 taxable year (payable 2024). The board directed staff to clarify outstanding balances and refunds.

Discussion Items

• Appeals with Missing Documentation (Pages 1-28): Board members discussed cases where taxpayers or representatives failed to attend hearings, provide testimony, or return required forms (specifically Form 134).
  • Deliberation: The county assessor's office indicated they conducted independent research and agreed that certain properties were overvalued, recommending a value reduction even without taxpayer input. The board discussed the policy of leaving these cases in a "holding pattern" until the taxpayer contacts the office to claim refunds, noting the indefinite nature of this process and potential interest accrual issues.
  • Action: The board agreed to sustain the recommended reduced values for these cases but noted the taxpayer must still contact the office to finalize refund procedures.
• Storage Unit Assessments (Page 300113-7): Discussion regarding a decline in assessed value for a storage facility.
  • Clarification: The board confirmed the reduction was based on cost-based assessment requirements for income-producing properties with low vacancy, specifically removing a trend factor that previously exceeded one, rather than a decline in income or market value.
• Office Park & Construction Assessments (Pages 29-112):
  • Roadways: The board noted a 50% reduction in assessment for lands designated as common areas for roadways in office parks that are not listed on the deed as common area.
  • Partial Construction: Discussion regarding properties with partially complete construction (e.g., 3.2 million down to 1.3 million). The board acknowledged the reduction was based on the percentage of completion, estimated at roughly 50-60%.
• Exemptions for Pacers (Page 238): Clarification regarding a property previously occupied by the Pacers which ceased operations as of January 1, 2025. The board agreed to review the exemption eligibility for the 2026 tax year.

Key Outcomes

• Steve Ruddick Appeal: The assessed value of $197,800 was sustained. The taxpayer withdrew the appeal.
• German Shepherd House Exemption:
  • 2023 (Payable 2024): Denied (Taxpayer remains liable).
  • 2024 (Payable 2025): Granted (Exemption approved).
• Consent Calendar Approval: All pages from 1 through 112 were approved with the exception of the specific case involving page 28 (Ruddick's appeal) which was handled separately, and the hearing officer appeals (pages 113-179) and withdrawals (pages 180-234) which were accepted unanimously. Exemptions (pages 235-246) were approved.
• Administrative Directives: Staff directed to walk applicants to the treasurer's office to clarify specific tax liabilities and refunds. The board discussed establishing a policy timeline for taxpayers claiming refunds on reduced values to avoid indefinite limbo.