Board of Equalization upholds assessments, approves full senior exemption

The Petersburg Borough Board of Equalization considered multiple appeals at the Assembly’s April 7 meeting and took three formal actions: it approved a full senior citizens property tax exemption for Vera Gudema and upheld assessment values for two appeals presented by appellant Heather O’Neil, leaving the assessed land values unchanged.

Clerk Thompson administered the oath of office earlier in the meeting. For the Board of Equalization business, Borough Assessor Martin Sascolos (covering for an absent colleague) presented staff analysis on the appeals. For the Vera Gudema matter, staff said a quitclaim deed dated March 31, 2025 transferred sole ownership to Gudema and made her eligible for the senior exemption; an assembly motion to approve the full senior exemption carried 6–0.

Two appeals filed by Heather O’Neil (appeals identified in the packet with parcel numbers 2025‑03‑Parcel01‑010‑758 and 2025‑04‑Parcel01‑031‑516) were considered in order. The assessor described adjustments made for topography, proximity to slough/creek and view, and compared sales and assessed per‑square‑foot values. In each case the assessor recommended no change to the land values; the board noted the burden of proof rests with the appellant and voted to leave the assessed values as presented. Both motions to deny the appeals (leave values as assessed) passed on roll call, 6–0.

During discussion, the assessor noted one subject property’s assessed value increased by roughly $200 this year compared with prior year; staff explained other nearby lots without legal access were re‑valued downward after additional comparable sales became available. Board members asked clarifying questions about access easements, fill on lots, and the evidence relied on in sales comparisons.

Ending: The Board of Equalization approved the senior exemption and denied the appeals at this session; documentation for each appeal is included in the meeting packet.