The Board of Equalization convened on May 15, 2026, to hear four property tax appeals. Board members Whitty and Foster were absent and excused. Assessor Martin presented staff reports for each appeal. The board voted unanimously to uphold all assessments.
Okay, we'll go ahead and get the board of equalization started this morning. Could we have a roll call? All members are present with the exception of board members Whitty and Foster, who are absent and excused. Okay, today we have uh five appeals or no four appeals, and starting with uh appeal 51 Downing 124 Danina. Umbody here present, so we'll move that to the bottom of the list. We'll go to appeal 55 Swanson 338 340 Jago Street. That one was the one that was removed. Moved. 55 was the appeal that was removed. All right. Appeal 59 Elder, uh 413 West Lutina. Um moving that to the bottom of the list, and we'll go to appeal 69 Winchester, uh 3037 Child Street, and that will be moved to the bottom. And the final one, appeal 72 Martin, 312 Winter Park Circle. Um, again, nobody present. We'll move that to the bottom of the list, and we'll start with appeal 51 Downing. 124 Danina Danina Street. And please, could you go ahead and read the so appeal? Um the reasoning provided in the appeal was related to market trends. The home is being lived in with no new improvements, value has not increased. Okay, Martin. Should I be sworn in first? Yes, we can swear you in. Do you swear to tell the whole truth and nothing but the truth? I do. Thank you. For for this property, I I tried to reach out to property owner uh multiple times, and then we exchanged a couple emails, and we scheduled a time when the property owner would give me a call, but I never uh property owner never did call me. And um this property actually is a recent sale. It's sold last year uh in April 28th, and we have available uh deed of trust also, which I have attached, and the current deed of trust amount is uh 422,000 dollars, and actually, based on our research, uh we have the sales price available, which is 430,000 for this property, and um based that there's no uh any information up uh within the appeal that would uh for example uh a damage or uh anything along those lines uh that would uh warrant any any decrease in the value. Our recommendation does not change uh just based uh based on the purchase price, based on the review. So our recommended value is uh $39,600 for land, $336,600 for the building, and $376,000 for the total value based on that. There's a uh purchase price available and also the trust amount. Thank you. All right, any questions? Seeing none, uh do I have a motion? Yes. I moved to uphold the assessment because the appellate has failed to meet the burden of establishing the assessment is unequal, excessive, or improper based on the evidence presented, including the following uh that there's a deed of trust from a 2025 sale of 422,000 dollars, um, and that the appellant didn't provide any information regarding any diminishment in the condition of the property since that sale. Do I have a second? Second time. Moved by uh board member Love, seconded by board member Lally uh to uphold the assessment because the appellant has failed to meet their burden of establishing the assessment is unequal, excessive, or improper based on evidence presented, including a deed of trust in an amount um higher than the assessed value and no additional materials provided by land by the appellant. Just quit over I think it was I moved and then loudly seconded. I think you just said Lally Lally. Love Lally is I have sorry I heard loud words here. I heard Lally Low. Okay, uh call for the vote. All those in favor say aye. Aye. Aye. All those opposed with a vote of five yes, two absent board members Foster and Whitty. Motion carries. Moving on to our next one is appeal 59, Elder 413 West Glutina.