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Board allows late appeal in Hilton Garden Inn personal-property audit
Summary
Counsel for Reagan Express Hotel Partners LLC asked the board to treat a late appeal of a personal-property audit as timely after the hotel said it did not receive mailed audit notices; the board allowed a late appeal for 2023–2025 and asked staff and the taxpayer to work through the appeal process.
Counsel for Reagan Express Hotel Partners LLC, the owner/manager group for the Hilton Garden Inn at the airport, told the board a business-personal-property audit triggered an assessment change that the hotel first learned of only after receiving a tax bill. Counsel asked that the filing be treated as timely because the hotel never received mailed notice of the audit change and therefore could not start the 45-day appeal clock.
"Let the taxpayer and the county sit back down and work through the appeal," counsel said, asking the board to accept the late filing so the parties can review audit workpapers and valuation changes together. Assessor staff confirmed notices were mailed but also noted the practical difficulty of proving delivery. The board voted to allow the late appeal for assessment years 2023, 2024 and 2025 and asked staff and the taxpayer to continue discussions on supporting documentation and next steps.
