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Fairbanks North Star Borough board approves assessor settlements on multiple ACS utility valuation appeals
Summary
The Board of Equalization on May 14, 2025, granted requested settlements between the assessor and ACS entities for seven utility-property valuation appeals after presentations by Deputy Assessor Ryan Danhauser and agreement from appellant representative David Perkins.
The Fairbanks North Star Borough Board of Equalization on May 14, 2025, voted to grant assessor-requested settlements for seven valuation appeals brought by ACS-related companies, approving adjusted assessed values for several parcels of telephone lines and related physical plant.
Deputy Assessor Ryan Danhauser presented each case and described how the assessor and the appellant reconciled historical financial schedules for telephone lines and buried cables. Danhauser explained that some account values changed because exchanges had been assigned to the wrong parcel in the original notices and were moved to the correct accounts after consultation with the appellant.
The board accepted the settlements and proposed findings of fact and conclusions of law for the following cases and adjusted 2025 assessed values as presented by the assessor: case 172 — $1,613,420; case 173 — $5,509,656; case 174 — $1,029,842; case 175 — $9,011,120; case 171 — $5,847,832; case 176 — $980,417; and case 177 — $1,394,918. The clerk was directed to mail the written decisions to the appellants and the assessor after the meeting.
Danhauser told the board the assessor relies on long-running depreciation schedules and a single set of financials from the appellant that can span decades and multiple exchanges. "Mr. Perkins is really nice and helpful," Danhauser said, describing cooperation with the appellant's representative in clarifying which lines were new, retired, or reassigned.
Board members asked a small number of clarifying questions during several cases, including why land values were shown as zero for the accounts; Danhauser explained these appeals concern telecommunications physical plant (taxed separately) and that land parcels are taxed on separate account numbers or are leased to the utility. Member Shuster asked whether the zero land value was due to an easement; Danhauser explained that the assessor treats the physical plant as affixed personal property or as separate accounts when appropriate.
Each motion to grant the requested settlement was moved and seconded on the record and passed without recorded opposition. The board chair reminded the public that the board issues written findings and that the board acts as a quasi-judicial body, following FNSB code procedures for hearings.
The board adjourned at 2:28 p.m.
