MANAGER'S REPORT:
The following listed property owners are requesting that the Assembly authorize the Assessor to consider a late-filed appeal of their property assessment: Sepel, Weimer, Cantell, Lopez, and Nelson. The action required by the Assembly is to determine whether or not the late-filed tax assessment appeal will be heard. Evidence on the assessment itself or the merit of the appeal is not relevant. The Assembly should consider each request separately and determine whether or not the property owner was unable to comply with the 30-day filing requirement.
2019 Hardship Exemptions
1) Applicant: Sepel Parcel ID: 4B2601010110
Physical Address: 10901 Mendenhall Loop Road
Legal Description: USS 2392 TR B LT AA LT B
2) Applicant: Weimer Parcel ID:1C030C160040
Physical Address: 635 W 12th Street
Legal Description: Casey Shattuck BL 216 LT S
2019 Senior Citizen/Disabled Veteran Exemptions
1) Applicant: Cantrell Parcel ID: 5B1601170160
Physical Address: 2211 Muir Street
Legal Description: Totem Park BL F LT 16
2) Applicant: Lopez Parcel ID: 4B2901270010
Physical Address: 1104 Slim Williams Way
Legal Description: Brigadoon Estates I BL C LT 1A
3) Applicant: Nelson Parcel ID: 5B2401440050
Physical Address: 8288 Garnet Street
Legal Description: Pleasent Garden BL 2 LT 11
The burden of proof is upon the property owner to show the inability to file a timely appeal. In this context, the word “unable” does not include situations in which a property owner forgot about, or overlooked, the assessment notice, was out of town during the period for filing an appeal, or similar situations. Rather, it covers situations that are beyond the property owner’s control and would prevent a property owner from recognizing what is at stake and dealing with it. Examples of this would include physical or mental disability serious enough to prevent a person from dealing rationally with their private affairs. Disagreeing with the amount of the assessment does not constitute inability to submit a timely appeal, nor does a notice of assessment being sent to a wrong address. The property owner is responsible for keeping a current, correct address on file with the assessor’s office.
If the Assembly decides to accept one or more late-filed appeals, those assessment appeals will be referred to the Assessor for review and action. |