8.16.010 Appeal.
A. Right to Appeal.
1. Valuation. A person whose name appears on the assessment roll or the agent or assigns of that person may appeal to the Board of Equalization for relief from an alleged error in valuation not adjusted by the Assessor to the appellant’s satisfaction.
a. Appeal Deadline. Unless there is a determination that the taxpayer was unable to comply, the appellant contesting a property valuation not adjusted to the appellant’s satisfaction shall, no later than 30 days after the date of mailing notice of assessment, submit to the Assessor a written appeal specifying grounds in the form that the Board of Equalization may require.
b. Unable to Comply Determination. A person who missed the 30-day valuation appeal deadline may request a deadline extension from the Board of Equalization by demonstrating inability to comply with the deadline. The extension request affidavit and the written valuation appeal must be filed with the Assessor no later than 30 days from the date of the close of the applicable appeal period of that tax year.
i. If the extension request is granted for a valuation appeal, the valuation appeal will be set for hearing and the appellant and the property owner will be given notice of the hearing.
ii. If the extension request is denied, the Clerk’s office shall notify the appellant and the property owner of the board’s decision.
2. Farm Use. An applicant for a farm use assessment who believes that the valuation or classification assigned to the land that is the subject of the application is erroneous may appeal to the Board of Equalization.
a. Appeal Deadline. Unless there is a determination that the taxpayer was unable to comply, the applicant contesting a farm use valuation and/or classification shall, no later than 30 days after the date of mailing notice of the assessment and/or classification, submit to the Assessor a written appeal specifying grounds in the form that the Board of Equalization may require.
b. Unable to Comply Determination. A person who missed the 30-day farm use valuation appeal deadline may request a deadline extension from the Board of Equalization by demonstrating inability to comply with the deadline. The extension request affidavit and the written valuation appeal must be filed with the Assessor no later than 30 days from the date of the close of the applicable appeal period of that tax year.
i. If the extension request is granted for a farm use valuation appeal, the valuation appeal will be set for hearing and the appellant and the property owner will be given notice of the hearing.
ii. If the extension request is denied, the Clerk’s office shall notify the appellant and the property owner of the board’s decision.
3. Exemption Applications Decided by the Assessor. An applicant aggrieved by any determination of the Assessor regarding their property tax exemption application may appeal to the Board of Equalization for tax year 2024 or later.
a. Appeal Deadline. An applicant contesting a determination of the Assessor regarding their exemption application shall, no later than 30 days after the date of mailing of the Assessor’s decision, submit to the Borough Clerk a written appeal specifying grounds in the form that the Borough Clerk may require.
b. Unable to Comply Determination. A person who missed the exemption application deadline may request a deadline extension from the Assessor by demonstrating inability to comply with the deadline. The extension request affidavit and the exemption application must be filed with the Assessor prior to March 15th of the year for which the exemption is sought.
i. If the extension request is granted for the exemption application deadline, the Assessor shall accept the application as if timely filed.
ii. If the extension request is denied for the exemption application deadline, the applicant may appeal the decision to the Board of Equalization by filing a notice of appeal with the Clerk within 10 working days of the date of the Assessor’s decision. If the Board of Equalization grants the extension request, the Assessor shall accept the exemption application as if timely filed.
B. Unable to Comply Determinations. For purposes of this chapter, “unable to comply” or “inability to comply” means that the failure to timely appeal was based upon a serious medical or other similar serious condition or event beyond the taxpayer’s control. A failure to pick up or read mail, or to make arrangements for an appropriate and responsible person to pick up or read mail, or a failure to timely provide a current address to the Office of the Borough Assessor, will not be deemed to result in an inability to comply and the appeal will not be accepted for that tax year.
1. All assertions of inability to comply must be filed by an affidavit and supporting documentation, if any, setting forth the reasons why the applicant or appellant was unable to file by the deadline.
2. The Assessor shall supply to the appropriate decision maker all relevant information and documents including the affidavit and supporting documents submitted by the applicant or appellant and any documents specifically requested by the decision maker. The decision maker shall consider the extension request only on the submitted documents and shall not consider evidence regarding property valuation or exemption.
3. The authority provided in this chapter to grant extensions may not be exercised so as to permit acceptance of an application or appeal other than for the current year.
C. Notice of Hearing. The Assessor for a valuation or farm use appeal or the Clerk for an exemption appeal shall notify an appellant and the property owner by mail of the time and place of hearing. The notices shall be mailed not later than 10 calendar days before the date of the hearing. Exemption appeals shall follow the procedures provided in FNSBC 4.28.060 (procedures for exemption determination appeals).
D. Summary of Assessment Data. The Assessor shall prepare for use by the Board of Equalization a summary of assessment data relating to each valuation assessment that is appealed. Upon request of the appellant, the Assessor shall provide the appellant with the assessment data that will be presented to the Board of Equalization relating to each valuation assessment that is appealed.
E. Appeals by City. A city in the Borough may appeal an assessment to the Borough Board of Equalization in the same manner as a taxpayer. Within five days after receipt of the appeal, the Assessor shall notify the person whose property assessment is being appealed by the city. (Ord. 2023-63 § 6, 2023; Ord. 2023-46 § 3, 2023; Ord. 2015-66 § 3, 2015. 2004 Code § 3.24.001.)