Board of Equalization splits on six North Pole lot appeals by Michael G. McGowan

The Fairbanks North Star Borough Board of Equalization on March 28 heard consolidated testimony from Michael G. McGowan challenging the assessor’s 2025 land valuations for six vacant lots he owns in the Antebell/Annie Bell Acres area of North Pole.

McGowan told the board he had purchased the lots a decade ago for roughly $0.10 per square foot and said he believes current assessed values — as high as $0.14–$0.15 per square foot for some of his parcels — are excessive and unequal to nearby vacant parcels that sell for as little as $0.10 per square foot. Appraiser Amanda (assessor’s office) and other borough staff presented comparable sales the assessor used to set 2025 values and said the assessor relied on recent sales in adjacent subdivisions and accounted for access and wetland constraints when valuing lots.

The board recessed repeated testimony into separate votes for each PIN as required. In case 74 (PAN 0287831, Lot 17) the board voted to uphold the assessor’s 2025 land value of $9,516 (motion by Ms. Fouldeau, second Mr. Shuster; unanimous roll call for this item). In cases 75 (PAN 0287822), 76 (PAN 0287806) and 77 (PAN 0287792) the board voted to grant McGowan’s requested lower land valuations — the board accepted appellant valuations of $6,412, $6,655 and $6,066 respectively (motions by Mr. Shuster; final votes were 4–1 on each). In case 78 (PAN 0287784) the board upheld the assessor’s valuation for that lot ($9,058; motion carried unanimously) and accepted the assessor’s findings. In case 79 (PAN 0287814) the board granted the appellant a reduced land valuation of $5,976 (vote 4–1).

Board members who spoke during the hearings repeatedly noted the appellant carries the burden of proof to show a valuation is excessive or unequal, and several members said they were persuaded by McGowan’s argument in some parcels where access and wetlands were material differences. Assessing staff said they attempted to use the most proximate and recent comparable sales and that several Antebell/Annie Bell Acres parcels had not been revalued in many years prior to the assessor’s 2025 review.

The board instructed the clerk to prepare written findings and conclusions for the cases the board granted or upheld; the parties were told those documents will be mailed after the board finalizes them at a future meeting.

Votes at a glance — McGowan appeals - Case 74 (PAN 0287831): Uphold assessor; land $9,516; outcome: assessor upheld (motion Ms. Fouldeau; second Mr. Shuster). - Case 75 (PAN 0287822): Grant appellant; land $6,412; outcome: appeal granted (motion Mr. Shuster; second Ms. Tomaszewski). - Case 76 (PAN 0287806): Grant appellant; land $6,655; outcome: appeal granted (motion Mr. Shuster; second Ms. Tomaszewski). - Case 77 (PAN 0287792): Grant appellant; land $6,066; outcome: appeal granted (motion Mr. Shuster; second Ms. Tomaszewski). - Case 78 (PAN 0287784): Uphold assessor; land $9,058; outcome: assessor upheld (motion Mr. Shuster; second Ms. Fouldeau). - Case 79 (PAN 0287814): Grant appellant; land $5,976; outcome: appeal granted (motion Ms. Tomaszewski; second Mr. Shuster).

Ending The board heard the series of cases as a single presentation for efficiency, but took formal votes on each parcel separately as required. The clerk will mail the board’s written findings and conclusions to both McGowan and the assessor’s office when they are prepared.