him who had her home appraised at $410,000.00. She got an increase from
the County saying her house was worth $970,000.00. This increased her
mortgage payment to about $1,200.00 a month more than what she was
paying previously. Mr. McGee said if the County assesses the properties at
these values over time, and this is passed on to the taxing jurisdictions
including the libraries and the school districts, then is this not a method of
ill-gotten gains? Why would the taxing jurisdictions, if they knew this issue
was in litigation, be spending this money. Why wouldn’t they be putting this
money aside if they knew there was a chance that they might have to give
this money back? Mr. McGee said he is concerned about that. Troy Schulte
said this is a question for the taxing jurisdictions. Mr. Schulte said this action
by the STC is unprecedented. They have never done a retroactive action
after the levies are set. Mr. McGee said it doesn’t answer the question in his
mind related to the bad tax assessment itself. In the case described, the
taxpayer appealed the assessment, and the County agreed that the house
was worth $440,000.00, but she was already paying on that higher value.
That doesn’t clarify for the taxing jurisdictions what we do about that. Mr.
Schulte said that is what the appeal process is set up to address. It sounds
like that worked out for the taxpayer. She would have received a refund from
the County. Mr. Schulte said the County will claw back funds from the taxing
jurisdictions when there is a refund. But the County has never clawed back
an entire year's worth of one-off distributions. When tax payments come in,
the County will withhold from the jurisdictions’ distribution the amount that
was refunded.
Sean E. Smith, County Legislator, said in describing the State Tax
Commission ruling as unprecedented, when has our County or any county
experienced 54,000 appeals? When has another county had its appeals
process, according to the STC and a judge, become impossible for
taxpayers to access the system to file an appeal? When have we ever had
10,000 appeals outstanding for over a year after they were filed. He said the
appeals process and the defects in the process have been exacerbated by
the massive number of appeals. So, this has all been unprecedented. The
STC’s ruling was unprecedented, but it seems as if they were trying to
address an unprecedented situation within the County or within the nation’s
history in which we have denied taxpayers due process. Mr. Schulte said
they are going to have to agree to disagree on these points. Mr. Schulte
said this process has been litigated since 2019. Mr. Smith said there were
issues, such as hanging up on taxpayers after they were on hold for six hours
trying to file an appeal - are these normal practices? Mr. Schulte said, no
those issues are not acceptable. Mr. Smith said these are all unprecedented
things. Mr. Smith said this body asked those with the authority to fix the
problems to fix them. Now we are left with the STC coming over the top, they
saw the evidence in the trial, the process which denied people due process,
the process took money from people - or even in some cases under taxed
people - it was a cluster. For the County to say we are going to look for ways
to challenge that in court and further delay it, is unconscionable. Right now,
the County has over collected $119 million. Mr. Smith said, if the County