Logan County Board considers intervening in Property Tax Appeals Board case

 

[June 18, 2019] 

At the Logan County Board Workshop on Thursday, June 13, there was discussion about the board intervening in a Property Tax Appeals Board (PTAB) case.

Jennifer Campbell, the Chief County Assessment Officer, shared information about the PTAB case at the board’s Finance Committee meeting on Tuesday, June 11.

Campbell said the case was from 2016-2017 and a property appraisal was done for the Logan County Board of Review to use as evidence.

However, during the time when the previous assessor Denise Martinek was gone and Campbell was not yet here, there was time for the evidence to be submitted, but that did not happen. Campbell said since the evidence was not submitted, the county defaulted on their opportunity to use it in the appeal.

The county can still intervene, but Campbell said she must have a resolution from the board to submit the evidence. Campbell was not sure whether there would be a conflict of interest between representing the Board of Review and the county, so she wanted to check with Logan County State’s Attorney Bradley Hauge.

Finance Committee Chairman Chuck Ruben said if Hauge could not represent the county, Hauge would have to designate someone.

Board Chairman Emily Davenport asked how far back someone can go to protest their property taxes.

Campbell said the process started in 2016 and the appeal was previously denied by the Board of Review, but the property owner took it to the state, who takes a while to review it.

Ruben said the time to protest is when the Board of Review meets in January. After that time has passed, you cannot appeal. He said the state could overrule the appeal, but they have not.

At Thursday’s Board Workshop, Ruben said that at the Regular Board meeting next Tuesday, he would motion to intervene in the PTAB case and appeal it.

Ruben said when someone protests their property taxes, they must start with the local Board of Review and then the state. The state looks at the evidence to decide whether or not the appeal is valid to make their decision.

Due to a slight “foul up,” Ruben said Campbell had missed the deadline for filing evidence in the case due to the state sending information to the former assessor.

Ruben said the county will protest as a taxing body that wants all their taxes.

Board Chairman Emily Davenport asked what other taxing bodies were involved.

Ruben said District 27 and Lincoln Community High School, the Logan County Highway Department, and several other taxing bodies were involved. These taxing bodies could go and appeal, but Ruben said the county has already generated the information, so it would be easiest for the county to do it.

Hauge said he had talked to Campbell about the case and decided he is able to represent the county and does not feel it is a conflict of interest. Though the assessor missed the deadline for presenting evidence at the hearing coming up, Hauge said, he can still request a hearing and the state can decide whether to allow the county to intervene.

Board member David Hepler said his understanding was that the Property Tax Appeals Board made a ruling on the property in question having a fair market value of $300,000 in 2016. After that time ended, Hepler said the fair market value was pushed back up to $650,000. Hepler said he thinks the issue might be baseless.

Ruben said it was appraised by another licensed appraiser for $300,000 and that is the evidence the property owner would be presenting.

Board Vice chairman Scott Schaffenacker asked Hauge if he would need help gathering any other information or evidence for the case.

Hauge said he would be working with the Assessor’s Office to get the appraisals in order.

The board will vote on whether to proceed with intervening in the PTAB case at its Regular Board meeting on Tuesday, June 18.

[Angela Reiners]