2007 Property Tax Hearing

a very bad experience

Our 2007 Tax Appeal Hearing with the Salt Lake City Board of Equalization was even worse than last year's. Before we even started I was requested to turn my recorder OFF! I told her I preferred to leave it on since I had a hearing problem ... it was a medical thing. She insisted on us turning it off!

MP3 audio recording of this hearing - 4.6MB

Asking as to why she objected to my recording this session, yielded no answer.

I then asked how long we had to present our evidence. She replied, "20-25 minutes."

I pointed to the letter written to Lee Gardner stating I needed a FULL TWO HOURS. I could not present my evidence which was in the form of a presentation on a portable computer in such a short period of time. It was quite obvious that there was no serious consideration given for a property owner to present his side of the story. Further, when I asked if she viewed my two DVDs I had submitted for this hearing much earlier, her reply was, "WHAT DVDs?"

I told her I had submitted them a month ago. After several seconds of shuffling through materials, she found the DVDs. I told her that my presentation was on those DVDs and I expected that surely she should have reviewed them before this hearing. She replied, "I don't do that." At this point I handed her a questionnaire which I requested she returned to me. This was to give me feedback and assure me that my material was reviewed and was considered. While she didn't refuse this request to return this questionnaire, we shall see if this request is met. I highly suspect it won't be. At this point we were in a full deadlocked confrontation.

Knowing the situation and the incredibly short time allowed, I told her we would have to go. I started started packing up my evidence and computer. She offered to let us talk to people in an adjoining office .... two property assessors. We took her up on this offer.

The following recording was made with the two assessors.

MP3 audio recording with Appaisers - 16.5MB

This session with the appraisers had no time limit and was 100 times more comfortable than that with the hearing officer. I made my feelings heard about the way the hearing process went. I made no attempt to do much else. These people were friendly, but unyielding to my one main point --- that property taxes were not only escalating beyond affordability; but within 10 years, our property tax will exceed our total income. This had no impact! They quickly covered their steps with, "It's the law."

But, do listen to their recording. It does reflect exactly what you will be jugdged upon -- rulings which effectively close down the appeal process and give you, the home owner, essentially no rights whatsoever to argue a fair taxation. As they stated, "It's not about taxation, but about property valuation. That's all we're here for."

Taxation, then, is limited to a sorted list of valuations as determined recent sales in your neighborhood. Properties that met bankruptcy or were confiscated for non-payment of taxes are left off this list. Thus, using such a list, you are limited in your comparison to only properties selling most recently and at top prices. Never considered or compared against are homes which met with financial disaster or were even demolished. There are no negative values entered into their computers to make this comparative listing. Naturally, this leads to out-of-control property valuation escalation. After all, with no negative values entered, the only way for valuation to go, .... is UP! For example, in just ONE single year, our property valuation rose 3.2 TIMES over the original sale price. This was for ONE SINGLE YEAR!

During this discussion with the two assessors, they had to admit that "it wasn't right."

With the broken system, it is impossible for an individual property owner to get justice served.

My conclusion about the hearing process? It was no less than like a cow being led up a ramp for slaughter. You are herded into a room with another hearing going on simultaneously. You will be led up the narrow ramp as they read "why your taxation is as it is." IF you are lucky, you may find time to try to put in your two or three words. But, they will remind you that "the law says ...." and next tell you ".... sorry, time is up."

While the room was equipped with a projection video projector; when I tried to use it, she said she knew nothing about how to use it. In short, just to SET UP your equipment would use half your time allowed to appeal. You are NOT allowed setup time. It was a totally useless and unfair way to give an appeal.

It's simply NOT about whether you can afford it or not. THAT is not their concern.