Board declines to change valuations for Scheffer Gap parcels; clarifies BOE role
Summary
Kirk Wiles told the BOE two Scheffer Gap parcels had been in land-use but were not re-entered this year; the board clarified its role is to equalize fair market value and voted for no change on both parcels.
Kirk Wiles appeared by phone June 18 about two parcels (PIDs 26180 and 35314) formerly in a land-use program. The Shenandoah County Board of Equalization told Wiles that it adjudicates fair market value for assessment purposes and does not determine taxable land-use enrollment; after discussion the board voted to leave both parcels unchanged.
The board's minutes record that the disputed parcels adjoin a vineyard and that neither parcel was re-entered into land use this year. The BOE explained that its role is "for equalizing Fair Market Value of properties, not the taxable amounts for properties," and after reviewing the facts the board made a motion for no change that was seconded by Barnes and carried unanimously.
No further action was recorded in the minutes regarding land-use enrollment; any change to taxable status would proceed through the land-use program or assessor processes outside the BOE hearing.
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