Cumberland County board reviews revised appeal procedures, seeks clearer application language and recommends smaller panel

The Cumberland County Board of Assessment Review met to consider a package of revised procedures, applicant instructions and an updated appeal application and moved to executive session to hear a poverty tax abatement appeal.

Board members began by approving the minutes of the April 7, 2020 meeting after David Silk moved to approve the minutes and Peter Coin seconded; the approval was recorded as unanimous.

The board then discussed three draft documents in the public packet: revised rules and regulations (page 8), applicant instructions and a four‑page application that consolidates assessment appeals and poverty abatement appeals. Members suggested non‑substantive improvements such as adding a visible revision date on the documents and confirming that the application will request copies of any poverty abatement filings made to the assessor or municipality.

Members reaffirmed the 60‑day filing window for appeals (60 days from receipt of notice of the municipal decision) and noted that applicants commonly sign extensions so the board can issue a decision rather than have the matter deemed denied and remanded to superior court.

A sustained portion of the meeting focused on quorum and board size. Brianna Gerson, assistant county manager, explained that the county commissioners recently adjusted the board's jurisdiction and offered to raise any board requests with the commission. Members described ongoing difficulty maintaining full rosters and discussed whether to recommend reducing the seven‑member panel to five members with a quorum set at three. The board expressed consensus to forward that recommendation to the commissioners for their consideration.

Board members also discussed remote participation. County staff explained that under the Freedom of Access Act board members generally must attend in person unless a public participation policy allowing remote voting is enacted; by contrast, applicants and appellants may testify remotely by Zoom or telephone without a special board policy. Members said they would review the commissioners' remote participation and public participation policies for possible adoption or adaptation.

On the application itself, several members recommended clearer instructions to distinguish "unjust discrimination" claims from valuation (overvaluation) claims. Members said applicants sometimes try to file an "unjust discrimination" appeal when they are actually disputing valuation; the board requested a brief explanatory blurb and examples based on case law to be added to the instructions. Staff agreed to prepare draft language and work with Mr. Silk before returning the revised packet at the board's June meeting.

Before the meeting record provided here ends, a motion was made to enter executive session to hear the poverty tax abatement appeal; the transcript notes the time of the motion at about 5:32, but the vote or formal outcome is not recorded in the provided segments.

Quotes from the meeting that reflect key points include David Silk's motion to approve the minutes: "I make a motion we approve the minutes of our April 7th, 2020 meeting," and assistant county manager Brianna Gerson introducing herself and explaining staff support: "My name is Brianna Gerson. I'm the assistant county manager here." She also summarized the remote participation distinction: "If you just want applicants and appellants to be able to participate by Zoom or by telephone, you don't need a policy specifically for that." The board agreed to revisit the revised documents at its next meeting after staff incorporates the suggested clarifications.

The board did not adopt the revised procedures or application during the recorded discussion; members planned to consider the amended packet at the June meeting and forward the board size recommendation to the Cumberland County commissioners.