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2016 Tax Board of Review Annual Report 5 <br /> County Code should include a provision whereby the frozen base value of each <br /> affected parcel for the first year be the lowest of: <br /> a. the frozen value; <br /> b. the market value; <br /> c. the 2004 market value times three percent (3%) a year until present if the <br /> property had the same owner since 2004; or <br /> d. the market value of the property at the time of purchase after 2004 times three <br /> percent (3%) per year until the present. <br /> 2. Under the current code, an owner/occupied property that is partially used for a home- <br /> occupation and/or a rental qualifies to be in the homeowner's class but a property <br /> partially used as a care home does not qualify for this class, per the County's Planning <br /> Department. <br /> The Board again recommends that Section 19-53(e)(2)(A) be amended to include in <br /> the homeowner's class an owner/occupied property used for care giving and/or care <br /> home. <br /> 3. The Board recommends that the current code be amended to change the current <br /> $50.00 appeal filing fee to be non-refundable. <br /> Close <br /> Chairman's Comments <br /> I wanted to thank Richard Dinges for his service as his term ends. We will miss his <br /> professional and competent contributions along with his humor and personality. Thank you to <br /> Deputy Corporation Counsel Belinda Castillo Hall for the guidance that she provided to the <br /> Board. Also to the Real Property Tax Division for the competent and professional service <br /> provided by their staff and administration. Board Clerk Elizabeth `Nina' Swain coordinated <br /> our meetings impeccably, Administrator Stan Sitko, Acting Assistant Administrator Keita Jo <br /> and their staff provided us with professional, detailed, thorough and consistent information <br /> which all contributed to the Board making an informed decision for each appeal case <br /> presented. <br />