Davison County Director of Equalization Kathy Goetsch told the county commissioners earlier this week that the first year of the county's Consolidated Equalization Board was a success.
In comments that preceded Tuesday's official closure of 2012 equalization proceedings, Goetsch predicted other counties, cities and townships will adopt the consolidated model in the future.
Equalization boards hear challenges from property owners who believe their homes, buildings or land are improperly or unfairly assessed. An assessment is the value to which tax rates are applied, to determine a property owner's tax bill.
The board has the power to lower or raise an assessment based on the evidence presented to support a claim.
Traditionally, municipal or township boards hear protests and make a recommendation to change or maintain an assessment. That recommendation is then forwarded to the county board of equalization for a final decision.
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That duplication of effort clogged the system last year, when dozens of appeals were filed over commercial assessments. Frustration from that experience led to the county's first consolidated board, which this year heard assessment challenges from county taxpayers in the city of Mitchell and Mitchell Township.
For those property owners, the consolidated board amounts to one-stop shopping. The board hears a challenge and then makes a decision. No second trip is needed to the county board.
The consolidated board consists of representatives from the school district, city and county.
In the final Consolidated Board actions of the year, the board:
- Reduced the assessment on a property owned by Jason Heezen at 201 E. Norway Ave. from a total of $243,565 to $228,490, which included a 5 percent adjustment for an outbuilding because of limited access.
- Reduced the assessed value of Brenden Mobile Village, owned by Rocky and Diane Brenden at 1220 E Havens Ave., from $454,420 to $447,785 after an adjustment based on the income produced by the business.
In other actions on Mitchell Township storage units also owned by the Brendens, assessments were reduced from $553,835 to $496,355 on one structure and from $191,260 to $176,185 on another storage structure -- also adjustments based on the income approach to valuation.
