Kenai Peninsula Borough BOE staff outline SB 179 changes: long-form appraisals, farm deferments and certification rules

Deputy borough attorney Walker Steinhage and Borough Assessor Adena Wilcox told the Kenai Peninsula Borough Board of Equalization on May 13 that changes from Senate Bill 179 (effective Jan. 1) alter how the board handles appeals that include long-form fee appraisals, and revise the farm-deferment program and assessor certification rules.

Steinhage told the board the key legal change is that the board may not raise a property assessment in the current year when an appellant submits a long-form fee appraisal unless the appellant specifically requests an increase. "The BOE may not raise a property assessment in the current year unless requested by the appellant," he said, and added that the board must place explicit findings on the record when it rejects an appellant's long-form appraisal.

Wilcox said the…