2017-104-Minutes for Meeting March 08,2017 Recorded 3/9/2017DESCHUTES
NANCY BLANKENSHIP,FCOUNTY CLERK
DS CJ i0��•104
COMMISSIONERS' JOURNAL 0310912017 09;38;27 AM
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Board of Property Tax Appeals
Exit Meeting for 2016-2017 Session
March 8, 2017 at 9:00 am
Lyon Conference Room, Deschutes County Service Building
Present at meeting:
Vicki Schuetze - Board Member
Chase Osborne - Board Member
Susie Helfer — Board Member
Mara Stein — Board Member
Dennis Luke — Board Member
Scot Langton — Deschutes County Assessor
Todd Straughan — Deschutes County Senior Appraiser
Nancy Blankenship — Deschutes County Clerk
Beckey Nelson - Deschutes County Bopta Clerk
1. Discussion regarding what value the board should accept and whether the
board can raise value (being the value the assessor representative is
recommending reducing the roll value to). The board is not required to
accept the recommended value from the assessor's office or the value the
petitioner is requesting. The board can determine their own value if they
disagree with the other values being presented.
2. Fee appraisals have often been viewed as a great indicator of value,
however, some fee appraisals will be completed only with the goal of
matching a selling price or coming in at a value to qualify the property for a
certain dollar figure in a refinance. It is the assessor's appraiser and the
board's duty to determine if the comparables and adjustments thereto are
in line.
3. The board asked the assessor's office that a picture and a map showing
where the subject property is located to be included with the copies of the
petitions and petitioners evidence first thing each morning.
4. The board was asked to ensure the assessor representative be allowed to
present their evidence prior to asking questions. It is also the assessor
representative's duty to explain their evidence to the board and the
petitioner. It is not a board members duty to explain the assessor's
evidence. The board members function is to listen to both sides, ask
questions and make a value decision at the end of the hearing.
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5. This year there were a couple of specialized areas that did not have many
sales making it difficult to determine value. There were also a number of
one of a kind issues this session.
6. There was discussion of allowing longer 30 minute hearings instead of 20
minutes during years when petition count is down. We will stick to the 20
minute hearings.
7. The board again would like a better understanding regarding exception
value. How the percentage of completion is determined would be
beneficial for accounts having construction spread over more than one
year. This needs to include the removal and addition of values of under
$10,000 in a year. What constitutes new value to the roll in the form of
exception value versus remodel or property maintenance. What
constitutes additional value to the real market value but not being
exception value. A clearer understanding that the CPR (changed property
ratio) can be different for the amount of completion each year.
Prepared by Beckey Nelson