[{"_1":2,"_99":-5,"_100":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6531888,"mediaKeyId","3443733-82b463ba01b8fdb4946ec0def1c2cdb3","parentId",3443733,"title","Board affirms corrected assessor values after structure misrecorded on Brown parcel","audioSeconds",420,"startMs",16093000,"endMs",16513000,"viewUrl","/Search/View?dp=1&key=3443733-82b463ba01b8fdb4946ec0def1c2cdb3&start=16093&end=16513","thumbnailUrl","https://assets.pipeline.soar.com/3443733-82b463ba01b8fdb4946ec0def1c2cdb3/thumbnail_16093000.jpg","articleUrl","/articles/6531888/Kenai-Peninsula-Borough/Alaska/Board-affirms-corrected-assessor-values-after-structure-misrecorded-on-Brown-parcel","mediaUrl","https://secure.pipeline.soar.com/6531888-bd2210a6b6f6c6131faaa8125dae2113/orig.mp4?Expires=1775268269&Signature=Jucsx5iz~e--RdauEvkezdMxrconhpBkPed5P-KeX0lOfNrkbmA~J9PBAwWOUTVf5nbuGJqsZ6wqsef8AS4Fqk4Qe52q6wlheKsQ83ynlh2mvXPmt86kXz19idVtV1pIIBZZ3TKBkix7rkhhOu4Rplpt8BAm~~l4~Bg2jubQ8VE-xH9hI7pKS9xY7IzCUJrJQk-E~qRyZtowWDxkWzBWIKA8daP54EY3~sTTY0sEqdVQPfOgNNREqu590ClTa6W0ONBXyBdX4cPHWeHIxVGIHQ-keYBx9YqoVB0xOYGUL~6azavncHBsba-iZ0ujNxGbReltN3AuUJjOB0a~ILNikA__&Key-Pair-Id=KUT5TJCACFTXG","author","Kenai Peninsula Borough","date","2025-05-21T00:00:00Z","article","The Kenai Peninsula Borough Board of Equalization on May 21 upheld assessing department corrections for two parcels owned by Sharon and Kevin Brown after the applicants did not appear for their scheduled hearing.

Assessing staff told the board that parcel 06516406 had an improperly recorded residential improvement in the assessor’s database; that error was corrected during the appeal period and the department requested a corrected assessed value of $24,200 for the lot (the original 2025 record included an improvement that was not on the parcel). The second parcel, 06516412 (1.56 acres), has a corrected recommended value of $39,700; assessing staff said the parcel’s size and nearby comparable sales supported that value and that smaller parcels in the same subdivision with septic access were being valued consistently.

Joseph Nations, appraiser 1, reviewed the K-Beach market-area statistics used to calibrate assessing’s land model and showed a map of nearby subdivision sales. Nations noted the market-area median ratio and coefficient of dispersion used in the model and that the department had removed the house value that had been placed on 06516406 in error.

No appellant testimony was available in the room. The board voted to uphold assessing’s recommended values for both parcels (roll call returned affirmative votes from members present: Mister Wheeler yes; Vice Chair Cox yes; Chair Bellomini yes). The hearing record notes that while parcel configuration or well/septic constraints can affect usability and valuation, assessing staff will consider site-specific evidence (for example, septic separation waivers or documented inability to site a system) if provided by the owner.

The corrected assessments will stand for tax year 2025 unless the property owners file further administrative appeals or provide documentation (surveys, engineering reports, or septic feasibility) that would warrant a re-evaluation.","mediaType","Video","parentTitle","Kenai Peninsula Borough - Board of Equalization on 2025-05-21 9:00 AM - May 21, 2025","oneSentenceSummary","Kevin and Sharon Brown’s appeals were decided in absentia; the board upheld assessing department corrections that removed an inadvertently recorded residential improvement and retained the adjusted land values for two lots in Brune Subdivision.","taxTitle","Kenai Peninsula Borough, Alaska","taxId",27490,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6531892,"Board upholds assessor values across multiple Urege appeals after hearings on drainage and wetlands",9485,4695000,14180000,"/Search/View?dp=1&key=3443733-82b463ba01b8fdb4946ec0def1c2cdb3&start=4695&end=14180","https://assets.pipeline.soar.com/3443733-82b463ba01b8fdb4946ec0def1c2cdb3/thumbnail_4695000.jpg","/articles/6531892/Kenai-Peninsula-Borough/Alaska/Board-upholds-assessor-values-across-multiple-Urege-appeals-after-hearings-on-drainage-and-wetlands","https://secure.pipeline.soar.com/6531892-6f361873fcd390b9aab1b0b469d4cb86/orig.mp4?Expires=1775268269&Signature=Q7w50ph561Gnv4yNijIFKAjCKQcVqu3hXDQkJi6nLfnuodgxaN8qVy10WaUwxa72auLJ8zBO8cWUoYWgH-2l8CCRBvLbkxDzgfe8qNtlmlOR1wkYcjFmNdPGPQM6~BqHdlBDl6kGBpN-gS4BANKmPnWgAjjFN1-IX4ZenLYgMzuTSWw0V9BvWKTwQ-yO~CU39fp8K5wqi~qczVrL2lIa8dxkBPMvMfa6u5SyB~5RKTtDL-GVxGQ8wa3t2M2LAdJP0U5DoZezw1s7EBnbuqpJUYN22BWCnvNhvkXuIk2DvOKl1utgrgX4bD8j6e0~B1fayBidl8YZwlW2FoyUixKtwA__&Key-Pair-Id=KUT5TJCACFTXG","The Kenai Peninsula Borough Board of Equalization on May 21 considered a set of related appeals from property owner David Urege and affiliated entities covering multiple parcels in the K-Beach/Bowie area and ultimately upheld the assessing department’s recommended values for each parcel presented.

Urege presented several appeals during the morning and afternoon sessions, arguing that repeated flooding since February 2013 and changes in drainage and subsidence had made land unusable for ranching and residential purposes. He told the board that areas he developed for hay and ranching have a much higher water table than historically recorded and that borough maps and decisions — and enforcement actions against his own mitigation work — had exacerbated the problem. \"You're taxing me out of my property,\" Urege said during oral remarks, adding that the borough’s wetlands mappings and refusal to permit certain drainage work had harmed his ability to use and sell land.

Assessing staff — principally Joseph Nations and land appraiser Heather Windsor — explained the department’s methods: a market-adjusted cost approach for improvements and a land-value model calibrated to local market-area sales. Windsor described adjusting parcels for usable versus remaining (unusable) acres after an April 7, 2025 inspection and applying influences such as maintained/unmaintained access, limited view, electric/gas access and, where warranted by sales, an airpark influence. The department described specific acreage reclassifications on several parcels, reductions to land value where remaining/unusable acres were identified, and removal of septic-system values where documented failures existed.

The board considered multiple parcels together in sequence. Highlights of the formal outcomes:
- Parcel 05518111 (David and Mary Jean Urege Qualified Personal Residence Trust): assessing department recommended value 813,600; motion to uphold carried 5–0. Findings noted that assessing had reduced value during the appeal process (removal of septic, land adjustments) but that the appellant had not shown an excessive valuation.
- Parcel 05518112 (Hayground LLC — ~64.85 acres): assessing recommendation 184,000; board upheld 5–0 after assessing adjusted usable acreage to 28.85 and remaining acreage to 36 (a decrease of $27,300 in land value was applied).
- A group of condominium and airpark parcels owned by RCMS Inc. and related PINs (including parcel 05506029 and condominium units) were reviewed; assessing recommended values were applied to the parent tract and individual condo PINs (see actions list). The board upheld assessing’s values; two condo parcels received small post-inspection adjustments.
- Kalafonski Meadows parcels (05524126, 05524127, 05524130): assessing applied remaining-acre adjustments; the board accepted updated recommended values (74,200; 68,200; 49,700 respectively) after deliberation.

Board members and assessing staff described how the department’s land-modeling uses aerial photos, contours, watershed overlays and field inspection to classify acres as usable or remaining (wetland/unusable). Heather Windsor said the department will classify all land as remaining (wetland) where field evidence and mapping justify it and noted the department can treat property as agricultural if a deed restriction is provided for a lower valuation. Windsor also documented the market-area statistics used: in the K-Beach market area the assessing group reviewed 23 sales for model calibration (median ratio 93.87%; coefficient of dispersion 17.1%).

In each contested item the board retired briefly for adjudicative deliberations with legal counsel and the clerk, then reconvened to announce motions upholding the assessor’s values. Members cited inspecting staff’s findings and statutory/methodological consistency; Member Bagley and others noted that appellants had not shifted the burden of proof to demonstrate an improper valuation.

Urege repeatedly urged the borough and state agencies to authorize drainage work, monitoring wells, or other actions he said would address long-term subsidence and contamination; assessing staff said the department’s role is valuation and that technical remediation or permitting questions are addressed by other borough divisions or state agencies. Windsor said the assessing department had applied reductions where field evidence and mapping supported them and adjusted several appealed parcels downward during the appeal process.

The board’s rulings leave the assessing department’s corrected 2025 assessments in place for the parcels heard at the May 21 session. Appellants retain any further administrative or judicial remedies allowed by borough procedure.","The Board of Equalization upheld assessing department values for multiple parcels owned or represented by David Urege (individual, trusts and LLCs). The hearings included extended testimony about long-term flooding, land subsidence, wetlands delineation and the difficulty of agricultural and septic use on affected acreage.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6531893,"Kenai Peninsula Borough board upholds assessor value in Burke appeal over removed override",3491,686000,4177000,"/Search/View?dp=1&key=3443733-82b463ba01b8fdb4946ec0def1c2cdb3&start=686&end=4177","https://assets.pipeline.soar.com/3443733-82b463ba01b8fdb4946ec0def1c2cdb3/thumbnail_686000.jpg","/articles/6531893/Kenai-Peninsula-Borough/Alaska/Kenai-Peninsula-Borough-board-upholds-assessor-value-in-Burke-appeal-over-removed-override","https://secure.pipeline.soar.com/6531893-28a24b990cb63c03def80ee7a8cdb06e/orig.mp4?Expires=1775268269&Signature=ihcuV2EPuxmyDRv7dPjBOAjFhiFo9GgexS~QxjXjxtHEZ9nsLaqL3LPbt-uAw4V2kn4YQJ8On7lHehV~9scUBNa1FFJdY~Kq3552AhpCstybn5Fiw5tpxN6EY5fr1RjEw41bxKc0McVqn3DwEs2EPRm5CgiS8TxE1iqt9EssT82p3HBT9M0-J9tVfc6ArGWM7eR63T2ocwxHXRuUFsgN4K0sAXb5wG-mvAmBcXv~f0ZiE-jaLuJWI-cQ8zSivXNevrFfVMYf03S4XhUC7kL0-KJ3PcrIJ1ka5Xo6zhx0UgJcOJ3kcoBw5RU9s5gOpkGQAWQaV4DsTj2B83ZqQmkgzQ__&Key-Pair-Id=KUT5TJCACFTXG","The Kenai Peninsula Borough Board of Equalization on May 21 upheld the borough assessor’s recommended value of $209,700 for parcel 05514036 after hearing an appeal from property owner Toby Burke.

Burke, who lives on Bowie Avenue, told the board that the borough’s 2015 override on his home’s assessed value — placed after a localized flooding event — should not have been removed because chronic high groundwater and recurring drainage problems remain. \"The removal of that override is arbitrary and capricious,\" Burke said, describing perennial high water and septic-system impacts on his property.

The assessing department described its process and records to the panel. Joseph Nations, appraiser 1 for the Kenai Peninsula Borough Assessing Department, said the department uses a market-adjusted cost approach and that a corrected assessment notice resulted after staff discovered an override that had remained on the structure in error. Nations told the board the override was placed after a 2015 event and should have been removed in prior reinspections but was missed; the department removed it for tax year 2025 after an inspection on April 7, 2025. \"The assessing department requests the board of equalization uphold their value recommended below,\" Nations said.

Board members questioned Burke and assessing staff about the local drainage, past inspections and the basis for the legacy override. Burke described long-term neighborhood drainage changes and said some homes upstream now have higher water tables; Nations and land appraiser Heather Windsor described field inspections, the market-area sales used in the land model and adjustments the department applied (including removing septic-system value where a failure was reported).

After retiring briefly for adjudicative deliberations, the board returned and Member Bagley moved to uphold the assessor’s recommended value for parcel 05514036; the motion was seconded and passed on a 5–0 roll call (Wheeler yes; Glaives yes; Bagley yes; Cox yes; Chair Bellomini yes). In announcing findings, Bagley said the appellant had not presented sufficient evidence to prove an improper valuation and that the assessing department had addressed the appellant’s concerns with sales data and changes to improvements.

The board’s decision leaves the corrected 2025 assessment in place. The hearing record shows the assessor removed a $145,000 override that had been placed on the home after the 2015 flooding event and that the assessing department had applied other standard adjustments (septic, well) where documented.

The appellant may pursue further remedies under borough procedures or state law; the board’s jurisdiction at the hearing was to review the assessment and apply local ordinance and statute.","The Board of Equalization upheld the assessor’s $209,700 valuation for a Homer-area parcel despite the appellant’s argument that a prior flood-related override should not have been removed because high groundwater persists.","actionData","errors"]

Article not found

Board affirms corrected assessor values after structure misrecorded on Brown parcel

Board upholds assessor values across multiple Urege appeals after hearings on drainage and wetlands

Kenai Peninsula Borough board upholds assessor value in Burke appeal over removed override