Board of Equalization review: appeals nearly doubled in 2023; council ratifies hearing officer decisions

Summit County officials convened as the Board of Equalization and reviewed a recap of the 2023 appeal season. Chase Black of county staff summarized the workload and outcomes and urged the council to approve assessor‑office recommendations and ratify hearing officer decisions.

Chase reported that completed appeals totaled 3,656 for the year, with roughly 442 hearings scheduled and about 370 local hearings that occurred. He told the council that about 42% of appealed parcels received a market‑value adjustment at some stage of processing and that total market‑value adjustments through the BOE season were "just under $800,000,000," producing a taxable‑value figure the presentation listed at about $1.9 billion. Chase also described the appeals mix (value appeals, primary/non‑primary type appeals) and that about a quarter of appealed parcels proceeded to a hearing. Some hearing decisions have been appealed to the state tax commission and remained pending.

Councilors asked how appraisal evidence and comparable sales are treated in hearings; Chase explained the assessor’s office often prepares deeper appraisal reviews when a hearing is requested and that many appellants supply appraisals or recent sales as evidence. Council members recounted their own experiences submitting appraisals and receiving value adjustments after additional review.

After discussion, Councilmember Roger moved to approve the Board of Equalization recommendations and ratify hearing officer decisions as set out in the packet; the motion was seconded and passed on a voice vote. The board then dismissed the BOE session and reconvened the county council.

Next steps: the county will complete paperwork for any appeals taken to the state and continue processing the 2024 BOE season. The council’s approval ratified the assessor‑office recommendations and hearing‑officer decisions included in the meeting packet.