Board grants Brink family appeal, accepts $760,000 fee appraisal over borough assessment

The Fairbanks North Star Borough Board of Equalization on April 17 granted an appeal from Craig and Carrie Brinks and accepted the couple's licensed fee appraisal of $760,000, overturning portions of the borough assessor's 2026 valuation.

The Brinks told the board they hired Hagan Associates to produce a fee appraisal dated April 4, 2025, that valued the single‑family residence and duplex at $760,000 and argued the borough's mass assessment (noted in their appeal packet as about $838,047) overstated value, chiefly by assigning roughly $34,618 and $40,688 to two 16‑by‑16 "dry" cabins the Brinks called movable and akin to sheds. "We are Craig and Carrie Brinks," one appellant said when introducing their case, and described submitting interior photos and insurance bills to demonstrate the cabins and living areas the fee appraiser had documented.

Assessor staff, led by appraiser Pam Cook, reviewed the fee appraisal and told the board that the fee appraisal appeared to value only two of four structures and used older comparables; the assessor's office said its 2026 assessment incorporated more current multi‑structure comparables and 2025 sales. Cook noted, however, that one of the cabins was built after the fee appraisal and that the assessor could not always reconcile the fee appraisal's line items with the mass appraisal's structure breakdown. "We respectfully request that the assessor's valuation be upheld," Cook said in presentation; she also explained that the assessor's square‑foot rates and comparable‑sale selections accounted for multi‑structure properties.

Board members questioned whether the fee appraisal omitted cabin values and whether the assessor's multi‑structure comparables were geographically appropriate. After discussion, Board member Bartos moved to "grant the appeal and accept the appellant's valuation of $760,000"; Mr. Ludwig seconded. The motion carried 3–2 (yes: Sall, Bartos, Ludwig; no: Fouldeau, Ferguson). Chair-led clerical staff will prepare written findings to be mailed to the appellant and the assessor.

Why it matters: The ruling leaves the assessed value tied to the licensed fee appraisal for this parcel and highlights a recurring issue in appeals: how mass appraisal systems and fee appraisals treat multi‑structure properties and movable or accessory buildings. The exchange also underscored that a fee appraisal is typically given strong weight but may be set aside when it demonstrably omits structures or uses outdated comparables.

What comes next: The board said it will issue written findings of fact and conclusions of law and mail them to the appellant and the assessor, who may then record adjustments on the tax roll as directed by the Board of Equalization's decision.