Lake County assessor outlines alternate appeal schedule, logistics for county board of equalization hearings

Mark Wadsworth, Lake County assessor, gave a training for commissioners on the county board of equalization process during a June 10 work session, explaining deadlines, scheduling options and procedural details tied to this year’s alternate appeal period.

Wadsworth told commissioners that the county board of commissioners serves as the county board of equalization and summarized the board’s role: “The duties of the county board of equalization is that they shall review the valuations for the assessment of all taxable property … and whenever in its judgment, justice and rights so required, it shall raise, lower, or adjust any valuation for assessment appearing in the assessment role to the end that all valuations for assessed property are just and equalized within the county,” he said.

The briefing underscored why timing matters: unlike a normal year, Lake County is on an alternate appeal schedule this cycle. Property owners had to submit protests to the assessor’s office by June 8; because of the alternate schedule the assessor may issue notices of determination as late as Aug. 15. That shifts the deadline for appeals to the CBOE: people who receive a notice of determination on Aug. 15 would have until Sept. 15 to file for a hearing before the board, Wadsworth said. He described the scheduling window for hearings as beginning…