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Board affirms corrected assessor values after structure misrecorded on Brown parcel
Summary
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.
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.
