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A. Membership – Qualification – Duties – Terms.

1. Members. The board of equalization for hearing valuation appeals shall be composed of five persons, not assembly members, appointed by the assembly. At least two alternate members shall be appointed.

2. Qualifications. Members and alternate members should be appointed on the basis of their expertise in real and personal property appraisal, the real estate market, the personal property market, and other fields related to their functions as board members. Each member shall be a qualified voter of the borough and shall remain a resident of the borough while in office. Borough employees may not be appointed to serve on the board of equalization.

3. Duties. The board may determine equalizations on properties brought before the board by appellants. It shall only hear appeals for relief from an alleged error in valuation on properties before the board by an appellant.

4. Terms of Office. Upon confirmation, members and alternate members shall serve for three years or until their successors are appointed and confirmed. Of the members initially appointed, two shall serve three-year terms, two shall serve two-year terms, and one shall serve a one-year term.

5. Hearing Dates. The board shall commence hearings on the first Monday in May, unless otherwise changed by resolution. Hearings will continue from day to day as established by the board and the borough clerk until all properly filed appeals have been heard.

B. Chairperson. The board annually shall elect a member to serve as its chairperson. The chairperson may call meetings of the board, shall exercise such control over meetings as to ensure the fair and orderly resolution of appeals, shall make rulings on the admissibility of evidence, and shall conduct the proceedings of the board in conformity with this chapter. A vice-chairperson shall also be selected to serve in the chairperson’s absence. If both are absent, the members present shall select a person to preside.

C. Appeals to the Board.

1. A person whose name appears on the assessment roll, or the authorized representative of that person, may appeal to the board for relief for an alleged error in valuation not adjusted by the assessor to the taxpayer’s satisfaction. The authorized representative shall be named by the property owner in writing to the assessor and board of equalization at the time of filing or no later than three days in advance of hearing. The time requirement for providing a representative in writing may be waived at the determination of the board during the hearing if good cause is shown that may include, but not be limited to, the following: stranded from Kodiak due to inclement weather, serious medical condition, serious family emergency, or death in the family.

2. The appellant shall, within 30 calendar days after the date of mailing of notice of assessment, submit to the assessor a written appeal specifying grounds for such appeal. The board shall prescribe the form in which written notices of appeal shall be made. Otherwise, the right of appeal ceases unless the board of equalization finds that the taxpayer was unable to comply within the 30-day appeal period and grants a hearing to the appellant.

3. The assessor shall notify the appellant by mail, and email if provided, of the time and place for the hearing and assign a docket number of appeal.

4. If parties to whom notice was mailed as provided herein fail to appear, the board may proceed with the hearing in their absence. All parties, their authorized representatives, and witnesses must appear in person at the hearing.

5. The assessor shall prepare for use by the board of equalization a summary of assessment data relating to each assessment that is appealed. This summary shall be provided to the board and the appellant at least 10 calendar days before the hearing. Summary of assessment data for late-filed appeals granted by the board will be provided as soon as practicable.

6. 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.

7. A property owner who seeks to appeal the assessor’s valuation, after the 30-day filing period has closed, shall file a letter with the assessor stating the reasons why the property owner was unable to comply with the 30-day appeal period. The deadline to file a late-file request is on April 15th of the current assessment year. Should April 15th fall on a Saturday or Sunday, late filers shall have until 4:30 p.m. on the first Monday following to file their request.

On the next business day following the deadline to file a late-file request or as soon as is practicable, the board shall consider each letter and shall only consider reasons the appellant was unable to comply with the 30-day appeal period. It shall not consider evidence regarding property valuation. The appellant may not make an oral presentation at the hearing. The determination shall be based on the letter and supporting documents. The board shall interpret the term “unable to comply” as meaning that a property owner must demonstrate compelling reasons or circumstances which would prevent a reasonable person under the circumstances from filing an appeal in a timely manner during the 30-day appeal period.

If the late-file request is granted, the property owner shall have five calendar days from the decision of the board to file an appeal and submit to the assessor’s office all documentary evidence in their possession which they wish to be considered and which is relevant to the resolution of the appeal. If the late-file request is denied, the assessor shall notify the property owner of the board’s decision in writing.

D. Quorum and Voting.

1. Quorum. A quorum shall consist of four members.

2. Voting. The granting of any appeal or part thereof shall require the concurring vote of at least three board members. Any appeal or part thereof which is not granted by the board shall be considered denied.

E. Hearings – Procedures.

1. Record. The clerk is the ex officio clerk of the board and shall prepare the board’s minutes. The clerk shall keep electronic recordings of the board’s hearings per the borough retention schedule. The board of equalization summary certification will constitute the board’s minutes.

2. Counsel. All parties may be represented by counsel during hearings before the board. On procedural matters, the borough attorney may offer legal counsel to the board in the course of its proceedings. Upon the recommendation of the borough attorney, the board may retain legal counsel from another attorney for a particular matter.

3. Appeal Number. Every appeal shall be assigned an appeal number which, along with the name of the appellant, shall be read into the record before hearings on the appeal may commence.

4. Burden of Proof. The burden of proof rests with the appellant, who must convince the board by clear and convincing evidence that the assessment was unequal, excessive, improper, or undervalued based on the facts stated in a written appeal or proven at the appeal hearing in accordance with subsections (E)(5) and (E)(7) of this section. If the valuation is found to be too low, the board may raise the assessment. The borough shall make available to the appellant all reasonably pertinent documents requested for presentation of the appeal, including but not limited to documents presented or requested by the board of equalization for presentation of the appeal in accordance with subsection (C)(5) of this section.

5. Rules of Evidence. Evidence shall only be presented by the appellant and the assessor or their authorized representative. The board shall not be restricted by the formal rules of evidence; however, the board may exclude evidence irrelevant to the issues appealed. Hearsay evidence may be considered, provided there are adequate guarantees of its trustworthiness and that it is more probative on the point for which it is offered than any other evidence which the proponent can procure by reasonable efforts. The appellant must submit to the assessor’s office by April 15th all documentary evidence in their possession which they wish to be considered and which is relevant to the resolution of the appeal. Should April 15th fall on a Saturday or Sunday, appellants shall have until 4:30 p.m. on the first Monday following to submit their evidence.

This evidence includes but is not limited to purchase and closing documents, appraisal reports, brokers’ opinion of value, engineers’ reports, estimates to repair, rent rolls, leases, and income and expense information. The board of equalization may in its discretion decline to accept documents offered at the hearing which should have been provided by April 15th. In exercising this discretion, the board shall consider the relevance and probative value of the documents which are under consideration, accepting those documents which in all fairness are necessary to a fair resolution of the appeal. Prior to the board meeting, the appellant and assessor may agree to an extension of time for the production of evidence.

6. Order of Presentation. The order of presentation is as follows:

a. The appellant shall present evidence and argument not to exceed five minutes.

b. Following the appellant, the assessor shall present the borough’s evidence and argument not to exceed five minutes.

c. The appellant may make a rebuttal presentation directed solely to the issues raised by the assessor not to exceed two minutes.

d. The assessor may address the rebuttal by the appellant not to exceed two minutes.

Each party shall be allowed a total of five minutes to present evidence and make oral argument. The time limits allotted include presentations from either the appellant’s or assessor’s authorized representatives, counsels, or witnesses. Additional time may be permitted by the board depending on the complexity of the case. The members of the board may ask questions, through the chairperson, of either the appellant or the assessor, authorized representatives, counsels, or witnesses at any time during the hearing. After both the appellant and the assessor have made their presentations, each may question the other through the chairperson. The chairperson may end the questioning and call for a motion from the other members.

7. Witnesses, Exhibits and Other Evidence. The appellant and the assessor may offer the oral testimony of witnesses and documentary evidence during the hearing. At the request of the appellant, evidence submitted pursuant to subsection (E)(5) of this section relating to the assessed valuation of property used in an income-producing commercial enterprise shall be confidential. The assessor and the appellant may stipulate to facts to be presented to the board, provided the assessor has received credible and reliable evidence to establish the facts.

The only exhibits that shall be admitted into the record at the hearing are those exhibits provided pursuant to subsection (E)(5) of this section. However, at the hearing, parties may use demonstrative or illustrative exhibits; provided, that all such exhibits are duplicates of exhibits or information provided to the board pursuant to subsection (E)(5) of this section. Additionally, witnesses may write on a board while orally testifying to illustrate their testimony. The limitation on the use of exhibits in this section shall not preclude the parties from presenting oral testimony at the hearing.

8. Decisions.

a. The assessor may recommend changes to the existing value during the hearing.

b. After the appellant and assessor have presented their cases, the hearing shall be closed by the chairperson, and no further evidence shall be offered or considered in deliberations unless a member of the board of equalization asks for additional information from either party. Both parties shall be given an equal opportunity to respond to any such requests for additional information.

c. The board may decide the appeal after the presentations, or it may defer a decision no later than 30 days after the hearing date. Final board action shall be taken by motions that set out specific findings of fact at the meeting and shall not be reconsidered, amended, or rescinded by the board. Only one motion may be on the floor at a time, and the board shall vote on the motions until its findings are established. The vote must be taken and entered in the permanent record of the proceedings. The motions available for the board are:

i. Motion to uphold the assessor’s valuation.

ii. Motion to reduce the assessment.

iii. Motion to increase the assessment.

iv. Motion to dismiss the appeal.

v. Motion to defer the decision.

vi. Or any other motion set out in Alaska Statutes and regulations governing board of equalization appeals.

d. No later than 30 days following the hearing, the board shall render a written decision which includes findings of fact based on evidence presented at the hearing clearly stating the grounds upon which the panel relied to reach its decision and advising all parties of their right to appeal the decision to superior court.

9. Certification. The board shall certify its actions to the assessor within seven days following its adjournment.

F. Further Appeals. Any appeal of a decision of the board of equalization on a valuation appeal shall be made to the Superior Court, Third Judicial District, state of Alaska. No appeal of a board’s decision to the superior court may be taken unless the action is filed, and the borough attorney is served with notice of such appeal within 30 days of the date of the mailing of the board’s written decision. [Ord. FY2024-09 §3, 2023; Ord. FY2023-14 §2, 2023; Ord. FY2015-10 §5, 2015; Ord. FY2015-08 §2, 2014; Ord. FY2014-10 §6, 2014; Ord. FY2012-04 §4, 2011; Ord. FY2011-12 §2, 2011; Ord. 98-03 §2, 1998; Ord. 78-21-O §1, 1978. Formerly §3.20.050].