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2017 Tax Board of Review Annual Report 5 <br /> Legislative Matters , <br /> 1. The Board again recommends that the non-speculative residential program be <br /> terminated due to the fact that the homeowners class, exemptions and other <br /> programs have taken its place and this program is now antiquated. Any change in <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 continue to recommend that Section 19-53(e)(2)(A) be amended to include <br /> in the homeowner's class an owner/occupied property used for care giving and/or care <br /> home. <br /> 3. The Board strongly recommends that the current code be amended to change the <br /> current $50.00 appeal filing fee to be non-refundable. <br /> Close <br /> Chairman's Comments <br /> After five years on the Board, three as Chair, I gained an understanding of how competent <br /> and professional the staff and administration of the Real Property Tax Division are. They <br /> should be commended for balancing the needs of the County and property owners. <br />