It's Not Personal

We spent three days last week, and will spend most of the next two weeks, hearing assessed property value appeals. There is a lot of misunderstanding about this process and how the property tax system works, in general.

As I have mentioned previously, one of the hats we wear is that of members of the Board of Equalization. As such, it is our legal responsibility to hear appeals from home and business owners who believe that the Ada County Assessor’s Office has not correctly estimated the fair market value of their property as of January 1 of this year.

The deadline for appealing for this year has passed, but everyone who filed an appeal by 5 p.m. on June 22 is entitled to a hearing if they feel their concerns are not adequately addressed by a professional property appraiser from the Assessor’s Office. This year, approximately 2500 appeals were received by our office.

Contrary to what some people surmise, we do actually change the value of property in a fair number of these cases. It’s not personal. We do not make our decisions on the basis of whether we like the property owner or the specific appraiser involved in the case. Changing the assessed value of a property is certainly not intended as a personal affront to the individual appraiser, although sometimes it seems to be taken as such. We must have valid reasons for making our determinations and rely on the information presented by both sides, as well as our knowledge of the community and real estate market.

It is not our goal to try to figure out how to justify the original assessed value. It is our goal to determine a correct fair market value as of January 1 of this year. Market value is defined in Idaho Code 63-201 (15) as, “the amount of United States dollars or equivalent for which, in all probability, a property would exchange hands between a willing seller, under no compulsion to sell, and an informed, capable buyer, with a reasonable time allowed to consummate the sale, substantiated by a reasonable down or full cash payment.” The three of us don’t always agree, but none of us takes our differences personally. We always move on to the next appeal.

The parties involved in these appeals, including both applicants and the Assessor’s Office, have the right to appeal our decisions to the Idaho State Board of Tax Appeals, District Court and, ultimately, to the Idaho Supreme Court. It will be interesting to see how many of our decisions are appealed further.

Taxing Transportation

According to a June 23 news release, Governor Butch Otter appointed a 15-member task force of legislators and private individuals composed of 13 men and 2 women, “to consider how best to modernize the user-pay fee system for financing maintenance and improvements to Idaho’s roads and bridges.”

More often than not I agree with Governor Otter but this past legislative session had to disagree with his road and bridge funding policies. Personally, I really like the Governor, but politically I am wondering what he is thinking these days and whom he represents with regard to this issue. For example, this past legislative session, he pushed hard for transportation projects to be funded by the sale of GARVEE (Grant Anticipation Revenue Vehicle) bonds, and tax increases.

I believe that GARVEE bonds violate the spirit of the constitution. Article VIII, Section 3 of our state constitution prohibits long-term indebtedness without a vote of the people. The sale of GARVEE bonds allows the State of Idaho to spend money today that they hope the federal government will provide to the state in future years.

Above and beyond the questionable constitutionality of the GARVEE bonds is the fact that the current administration also pushed HARD to increase taxes at the worst possible time for citizens. With nearly one in ten people unemployed, now is NOT the time to be spending more money. To keep the plight of the people in mind when making such taxing and spending decisions goes a long way toward making better ones. Hopefully the task force will be mindful of that concept, as well.

Wow! What a Week!

This week is representative of the diverse nature of issues with which we deal on a regular basis. A few of the highlights:

Monday morning, the three of us showed up at the Public Safety Building at Barrister and performed a two-hour, statutorily required quarterly jail inspection. We found a few things in need of maintenance, and I identified one safety issue to be addressed. The Sheriff and his employees run a professional, forward-thinking operation, so these inspections tend to be more of a legal formality than an opportunity to discover major problems.

That same day, we also received an e-mail from PETA – People for the Ethical Treatment of Animals – concerned about the health, feeding, care and weight of the elephants scheduled to come with the Shrine Circus to the Expo Idaho Fairgrounds this weekend. Don’t laugh. I mean, elephants are inherently a funny topic, but I consider this a serious issue. Not only do these large, lumbering creatures deserve to be treated humanely, but elephants can be dangerous. At this time, it appears the elephants will not be performing with the circus, but if they do make it to the Ada County-owned fairgrounds, Jeff Rosenthal D.V.M., the Executive Director of the Idaho Humane Society, is ready to examine them to determine their current state of health. If he feels it is necessary, he will call in and confer with his state counterparts, as well.

Tuesday, I met with Fourth District Administrative Judge Darla Williamson and Ada County Clerk Dave Navarro to discuss ways in which a proposed administrative order regulating the public’s ability to make audio and/or video recordings in the courthouse can be made more lenient and user friendly, without jeopardizing the privacy of victims and children.

Wednesday evening, Canyon County Commissioner Dave Ferdinand, my colleague Ada County Commissioner Rick Yzaguirre and I had the pleasure of attending Girls’ State on the NNU (Northwest Nazarene University) Campus. Honored guest Donna Jones, the first female state controller, gave the 350 or so high-school-aged young women in attendance an overview of her position. She also refuted the concept that there is a glass ceiling in the political arena and told the girls they could become U.S. Senators.

We broke into three groups where I had the opportunity to speak with a large roomful of these bright, energetic and enthusiastic young women. I told them not to limit their thinking: perhaps one of them will be a future U.S. President!

Thursday, after a brief meeting at the courthouse, I raced out to St. Luke’s in Eagle for daylong “Speed of Trust” training with representatives of Ada County Paramedics and five of the county’s six fire agencies. Participants included firefighters and medics from Boise Fire, Eagle Fire, Meridian Fire, North Ada County Fire and Rescue, and Star Fire.

Friday, I had a lunch meeting with fellow and future female elected officials. We are conspiring to reduce taxes and bring about more open, responsive government!

Saturday, my three youngest kids and I plan to participate in the 20th Anniversary celebration for the Hawk's Memorial Stadium. Hope to see you there!

Deadline Fast Approaches

Appeal now, if you are going to appeal! Your assessed property value, that is.

Assessment notices were sent out by the Ada County Assessor’s Office the last week of May. Property owners who disagree with the value assigned to their property are welcome to file an appeal for a reduction to the Board of Equalization (that’s just the Board of Ada County Commissioners wearing another hat!) by 5:00 p.m. the fourth Monday in June, which is June 22 this year. Check out our appeal page and instructions here or contact our office at 287-7000 for further information on the process.

Per Idaho Code, assessed property values are supposed to reflect the “fair market value” of your property as of January 1. On January 1 of this year, given adequate time on the market, could you have sold your house for at least as much as the assigned value? If so, unless you are aware of gross inequities between the various assessed values in your neighborhood, you will probably be out of luck at getting your assessed value reduced. If you are quite certain that the assessed value is significantly more than the property would have sold for in an arms-length transaction (not a divorce, foreclosure, etc.) on January 1 of this year, by all means file an appeal. By the time of your hearing, be prepared to supply comps - recent sales data for similar homes in your area - to back up your claims that the value is too high.

Please keep in mind that assessed value only determines the portion of property tax you pay compared to what everyone else pays. It does not, alone, determine the amount of tax you will pay. Assessed values are set, taxing districts’ budgets are set, and then the levy is mathematically calculated based on the other two values. Only after the levies for all of the relevant taxing districts have been multiplied by your value will you know what your share is of the local property tax burden.

If you think the amount of property tax you pay is too high, take your complaints to the individual taxing districts, BEFORE they set their budgets this summer. Please see your assessment notice for a list of the taxing districts in which your property sits, and the contact information for each one.

I'm Shocked!

Okay, this is disturbing. When, at a COMPASS Board meeting I asked how we would get the placement of a crosswalk and signal for pedestrians in front of the Ada County Courthouse, the Idaho Transportation Department representative said that there are higher priorities. He indicated that ITD focuses their attention on improving intersections at which one or two or three people are killed each year. Unless (until) someone is killed trying to cross Front Street in front of the Courthouse, ITD will not be planning to address this safety issue.

Apparently, someone has to be killed before the State of Idaho allocates resources to fix obvious life-safety problems. I concur that intersections with a known history of problems (deaths) should be prioritized. What I want to know is, why we are spending money on so many other roadway projects when these obvious life-safety issues have yet to be addressed? Does addressing life-safety issues not rank at the top of ITD’s list of priorities?

It’s a Matter of Principle… and Interest

Has this ever happened to you? I recently received a letter from the Idaho State Tax Commission. It is said one can’t fight the IRS, and this agency is the state-level equivalent, but in this case, it’s a matter of principle.

Earlier this year, I diligently filled out my income tax forms and on April 15 wrote checks, numbers 2180 and 2181, respectively (I have the duplicates) to both the State of Idaho and Uncle Sam. I carefully put everything in the appropriate envelopes, and sent them off through the U.S. Mail.

The recent Tax Commission letter claims I owe the State of Idaho $102 plus 71 cents worth of interest. It appears my tax forms made it there but my check was lost somewhere during processing.

Okay. Mistakes sometimes happen. Although I cannot say that I am eager, I am willing to again pay my remaining $102 tax obligation to the State. What I am not willing to do is pay them interest for an error that occurred on their end.

If the Idaho State Tax Commission wants to come after me for the 71 cents interest that is due only because they lost my check, I say, “Let ‘em.” If enough people take similar action, refusing to pay the interest penalty under similar circumstances, perhaps the number of such problems will be reduced.

Praising Paramedics and Promoting Proactive Policies and Procedures

Transfer of patient care, scene management and incident command present some unique challenges for the local fire agencies and our Ada County Paramedics. Adoption of clear-cut and uniform policies and procedures by all agencies is the best way to ensure that there is no breakdown in patient care. There are currently policies and procedures in place, but as times, technology and circumstances change, it is sometimes necessary to revisit longstanding policies to ensure that they are serving us well today.

Ada County Paramedics deserve our utmost respect. These professionally trained emergency medical services providers, together with local firefighters, provide life-saving services at a moment's notice. I’ve done ride-alongs with Ada County Paramedics, and although the sight of blood doesn’t bother me (I’ve worked at an American Red Cross Blood Center) the sight of people in pain does. It takes special people to be able to hold their own feelings in check in order to focus exclusively on patient care, safety and outcomes.

I have been working with local fire agencies, particularly Boise Fire, Ada County Paramedics, and members of the Emergency Medical Services Medical Directorate (physician advisory group) to push toward the creation of better, more consistent inter-agency policies for things like transfer of patient care and scene management.

Getting everyone on the same page before a difficult emergency situation occurs is the best way to ensure the best possible outcomes. To that end, I am pleased that our administrators at Ada County Paramedics have arranged a training session this coming Thursday that will help facilitate the best possible working relationships between our medics and their counterparts with the fire agencies. There is limited space, but we have invited representatives of all of the county's local fire agencies to participate. We are looking forward to it.

Second Town Hall Meeting

Here's your chance to have your say. On Thursday, June 11, we will be holding another Town Hall Meeting, this time in Kuna. The meeting will be held at Kuna High School, 637 E. Deer Flat Road, from 6 - 8 p.m.. The purpose of the meeting is for us, and for you, to hear details of Idaho Power's proposed Gateway West Power Transmission Line Project, ask questions, and voice your opinion on the project and its proposed location. I hope to see you there!

A Tough Day

The biggest issue we are dealing with right now is still the budget. Revenue from the State of Idaho, such as sales tax dollars that are shared with the counties, is way down. The current year's budget and spending are in pretty good shape now that cuts have been made, but on Friday, we met with the Auditor’s office and faced trying to find more than $3 million worth of additional cuts to make in the proposed fiscal year 2010 budget.

The Sheriff and the Prosecuting Attorney were at the big budget meeting. Even their vitally important departments will feel the pain of budget cuts. We are asking all Ada County department heads and elected officials to find additional reductions they can make in proposed budgets, while shielding statutorily mandated functions, and protecting public health and safety. Tough choices are having to be made, but we will all get the job done.

Bad News... Good News

The bad news is that with the current state of the economy, Ada County revenues are down by millions of dollars. Revenue sharing dollars from the State of Idaho are not what they were projected to be. The Ada County budget must necessarily be cut by another $3 million this fiscal year, and proposed budgets for next year must be decreased by another $6 million.

The good news is that this situation provides an opportunity to cut wasteful or unnecessary spending. We will truly have to get back to the basics in order to make cuts this deep in the budget. We are asking for help from department heads and the other six elected officials. It's a difficult challenge, but one I am sure we can get through.

Although the County has not adopted zero-based budgeting, we are now finding ourselves examining budgets on a line-item by line-item basis, in order to identify and eliminate unnecessary spending. For taxpayers, it's not all bad news. It is my hope that even after the economy recovers, we will still run a leaner, more efficient Ada County government.