County attorneys and assessment staff propose changes to Board of Assessment Review rules and appeal forms

New Castle County Attorney Aaron Goldstein, outside counsel Scott Wilcox, and assessment staff led a presentation on proposed amendments to the Board of Assessment Review (BOAR) rules of procedure and on revised appeal forms for residential and non-residential parcels.

Goldstein told the committee the BOAR rule now reads, in relevant part, as Article 6 Section 6(c): an appraisal report generally may not be introduced unless the author of the report is present and available for cross-examination. He said county staff would present a proposed rule amendment to the board that would allow a referee to consider an appraisal report based on comparable sales without the author being present for cross-examination, to harmonize referee procedures with the board—s other rules. Goldstein told the committee the board would be in a position to consider the proposed amendment on Friday.

Outside counsel Scott Wilcox described additional procedural changes intended to make the appeals process accessible and manageable given limited local appraiser capacity. Wilcox said the BOAR rules would be revised this year to allow an appellant to indicate on the appeal form that an appraisal will be submitted later and to give appellants until June 16, 2025 to file a formal appraisal supporting an appeal without seeking special permission from the chair. After June 16, a longer extension would require chair approval. Wilcox also described changes to the BOAR membership structure to include three alternate members in addition to the chair and regular members, clarified quorum procedures allowing alternates to count toward quorum in certain circumstances, and combined prior rule sections to improve readability for the public.

Assessment Manager Denny Hardman and Bill Martin walked committee members through the redesigned residential and non-residential appeal forms. Key points: - Each distinct parcel must be appealed on a separate form. - Appeals must state the appellant—s opinion of fair market value as of 07/01/2024; the revised forms replace the previous 07/01/1983 valuation reference. - If an appraisal is not yet available, appellants may note "TBD" on the form and submit an appraisal by 06/16/2025; evidence must relate to fair market value as of 07/01/2024. - Residential appellants are encouraged to use the comparable-sales/market approach and may enter three to six comparable sales with closing dates generally between 01/01/2022 and 06/30/2024 for use in appeals. - Commercial appellants may rely on market, income, and cost approaches; the county reminded appellants the Delaware Supreme Court expects income approaches to be supported by additional valuation approaches. - The forms require appellants to identify witnesses or attorneys and include an exhibit request box; assessment will provide exhibits to appellants at least 21 days before a hearing where requested.

Wilcox and Martin described administrative steps already taken to ease access: a frequently asked questions document on the county website, an online appeal application, and a referee application portal with qualifications and a two-person review process. The presenters also explained an abandonment rule allowing a referee to recommend dismissal for appellants who fail to appear without notice and a move toward written decisions and records for appeal purposes to limit the need for full transcription when appeal volume is high.

Committee members asked clarifying questions about standards of proof, who evaluates "substantial overvaluation," and accommodations for farms and multi-building parcels. Wilcox and Hardman responded that the board is the trier of fact and the board/assessment process would check building characteristics and work with appellants on complex farm structures before referee hearings. Hardman advised farmers to submit the residential form and attach supplemental pages for multiple buildings and to use line 14 of the form to identify incorrect parcel data so assessors can correct records before hearings.

Presenters emphasized that the revised rules and forms will be posted online, are available in paper or PDF, and that staff will continue outreach; the appeal filing deadline under discussion at the meeting was March 14 but the county and council were considering extending it to March 31.