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Trainer Mike Renfro briefs Haines BOE on appeals, burden of proof and defensible records
Summary
Mike Renfro led Board of Equalization training emphasizing that appellants carry the burden of proof, evidence must be presented in writing and exchanged in advance, and BOE members should base decisions only on the hearing record and write clear findings of fact to withstand judicial review.
Mike Renfro, the trainer who led the second portion of the April 27 session, framed the Board of Equalization's duties and the standards BOE members must apply when hearing appeals.
Renfro explained mass appraisal basics and the borough's market‑driven cost approach, noting that valuations are set to a statutory reference date (January 1) and rely on sales data, standardized procedures and statistical modeling.
On appeals procedure, Renfro said notices go to property owners and appellants have 30 days to file a written appeal. He underlined the information‑exchange requirement: exhibits and supporting evidence should be provided to the opposing side at least 10 days before the BOE hearing so that evidence is not sprung at the last minute.
On making decisions, Renfro repeated a core rule: "the appellant has the burden of proof" and board members should decide appeals based on the evidence in the record, not outside knowledge. He urged BOE members to ask clarifying questions at hearings and to produce short but defensible written findings of fact and conclusions of law so that a superior court can review the reasoning if an appeal follows.
Handling factual errors: When a board member described a prior example of a repeated square‑footage error, Renfro recommended postponement or adjournment in an "extraordinary" case to allow the assessor to verify and correct the record before the BOE issues a decision. He said that approach preserves due process and produces a defensible record.
On transparency and tools: Renfro told members that while the mass appraisal process is documented and the valuation manuals are publicly available, the exact modeling steps used by Martin's are not a single off‑the‑shelf app and the firm's modeling process combines purchased valuation manuals, sales data, and statistical modeling.
Next steps and practice tips: Renfro urged board members to listen closely, avoid introducing outside comparables as personal evidence, and to write reasons for decisions tied to the record so that the BOE's conclusions will hold up if appealed. The session closed with attendees asking administrative questions about printed appeal packets and the schedule for hearing panels.
