Assessor, Panel Clash Over Appeals Process

The assumption is that the assessor's valuation is correct, so the burden is on the property owner to prove that it is not, either by showing an error or providing documentation from recent sales of similar properties. Either party can challenge the board's decision with a lawsuit.

The board told Kaufman in May that his testimony at the hearings was no longer required unless sought. Under state law, the board is allowed to exclude the assessor from appeals hearings.

"At times, it got confrontational," Edward A. Maurer, the board's vice chairman, said of interactions between the assessor's office and property owners at hearings. "It didn't bring anything new to the table. It was slowing the process down."

In Loudoun, the Circuit Court appoints the equalization board; in other jurisdictions, such boards are appointed by county commissioners or their equivalent. The boards in Fairfax, Arlington and Prince William counties give property owners and the assessor's office equal opportunity to present evidence. All three list members' votes. Fairfax and Prince William record the meetings. Arlington and Fairfax keep minutes similar to Loudoun's.

Kaufman estimated that the equalization board reduced 35 percent of the assessments appealed this year. That is significantly higher than the roughly 15 percent in Prince William and the 11 percent in Fairfax. In Loudoun, appeals have cut about $415 million this year from county property assessments, Kaufman said.

Kaufman aired his complaints at a meeting Oct. 21 of the county Board of Supervisors. He told supervisors that the Board of Equalization's records are incomplete and that it is impossible for his office to determine how it arrived at decisions granting hundreds of millions of dollars in reductions, he said.

Supervisors questioned the equalization board's decisions.

"There's nothing that we can do to hold the BOE accountable for its decisions?" asked Supervisor James Burton (I-Blue Ridge). "I find that hard to believe."

Kaufman suggested that supervisors appoint their own equalization board. The supervisors voted to have the county attorney advise them of their legal options.

Equalization board members said they were angered by Kaufman's allegations and perplexed by the supervisors' response. They say the tax assessor, supervisors and Circuit Court receive copies of documents detailing the board's decisions and the logic behind them.

"Every single thing we do, everything, is 100 percent public record, accessible," said Scott Littner, the equalization board secretary.