Clerk proposes nonrefundable assessment‑appeals filing fee to curb agent-driven filings; committee forwards recommendation to Board with data‑tracking request

Clerk of the Board Curtis Boone told the Finance & Government Operations Committee on Jan. 20, 2026, that the office recommends a nonrefundable administrative processing fee for property tax assessment appeals to recover processing costs and to reduce an observed surge in filings driven by third‑party agents.

Boone summarized the appeals calendar and informal relief options, and said a time study showed commercial and business appeals make up 54% of annual filings but account for 73% of processing effort. He reported a notable rise in appeals filed by agents: "In 2019, about 16% of the residential appeals were filed by agents... In 2025 that is about 50%." Total residential appeals rose from 1,980 in 2019 to 3,623 in 2025, and of those appeals approximately 1,820 were filed by agents.

Staff recommended making fees nonrefundable, arguing that processing costs are incurred regardless of appeal outcome and that refunds would increase administrative burden. Committee members expressed support for a fee but asked the clerk to track data that would enable tiered commercial fees based on factors such as employees or gross revenue. The committee moved the proposal to the full Board of Supervisors with a request that the clerk return in roughly one year after implementation with data to inform potential fee refinements. The motion carried.