THE VIRGINIAN-PILOT
Copyright (c) 1994, Landmark Communications, Inc.
DATE: Wednesday, December 14, 1994 TAG: 9412130114
SECTION: ISLE OF WIGHT CITIZEN PAGE: 08 EDITION: FINAL
TYPE: Cover Story
SOURCE: BY LINDA McNATT
STAFF WRITER
DATELINE: ISLE OF WIGHT LENGTH: Long : 215 lines
CAP IN HAND, scratching his head, James A. Delk stood in the conference room at the county courthouse and told the small group of people sitting at the table in front of him that he was puzzled.
``I've got no central air, no central heat,'' he said. ``The county dug out road frontage in front of my house, now the whole front of the house is settling. I've got a big hole in the ceiling over the bathtub. But every time we have a tax assessment, my taxes go sky high.''
Delk was genuinely perplexed. He couldn't understand why the value of the old farmhouse built in 1880 continued to rise.
But, ``Oh,'' he said. ``Wait just a minute.''
Delk's eyes lit up as he remembered one thing he had forgotten to mention.
``I did put on vinyl siding,'' he said, rubbing his chin in thought. ``But it shouldn't have made that much difference. It's been there for over 20 years.''
Delk, who works at Gwaltney of Smithfield, said the value of his house during the county's recent reassessment skyrocketed from $41,800 in 1990 to $61,800 this year. He figured it was more than a 50 percent increase.
And he figured right, said Mary Wells, a member of the Board of Equalization, as she whipped out a hand-held calculator.
The board is a panel of citizens appointed in June to make certain that every piece of land and each homeowner in the county is treated fairly where the real estate tax burden is concerned.
Wells is one of five members - one from each voting district in the county. She represents the Hardy District. Joni Griffin of Windsor serves as chairman this year. Grace Keen, who lives in the Newport District, is the only veteran member. Keen served four years ago, enjoyed the task, and repeated the chore this year, at the request of Newport Supervisor O.A. Spady.
``I think O.A. thought it would be nice to have somebody with some experience on the board,'' she said.
Farmer Buddy Jones represents the Carrsville District and provides the board with special insight on land use value, agricultural or forested land, that is, assessed at a lesser value than residential property.
Al Bell, a Smithfield Realtor, represents his district. And May Robinson is secretary. She's the one who has pulled detailed assessments from the Commissioner of Revenue's office, made copies, kept appointments straight when citizens came in to talk with the board and answered the telephone.
Everybody on this Equalization Board, the chairman said, has had equal responsibilities, equal work to do, over the last several weeks.
But Wells earned a special designation. To other board members, she's ``Calculator Woman.''
``Hmmm, that's a 51.5 percent increase,'' she said to Delk, as she punched buttons. ``I guess that vinyl siding really worked.''
Where most taxes are concerned, you take any deductions that might be allowed, then you pay.
But that's not so with real estate taxes. Residents have the right to question their assessments through three channels: first, the Assessors' Board, with three citizen members; then the Board of Equalization steps in, if there still are questions or concerns.
As a last resort, if residents continue to believe they've been assessed too heavily, they can take the matter up with the local Circuit Court.
It's a long process, sometimes involved. But for many, it does work.
``What we'll do is look at surrounding landowners and make certain that everybody in the area was assessed fairly, equally,'' Griffin said. ``If we determine a change needs to be made, the taxpayer could be getting a refund early next year.''
Taxpayers could get a refund, that is, if they paid their real estate taxes, billed twice a year, by the early December deadline.
The Board of Equalization has been meeting at the county courthouse since early November, holding public hearings to offer citizens an opportunity to ask questions - or complain - about their real estate reassessment.
But the board, appointed by the supervisor in their home district and confirmed by a Circuit Court judge, chuckled in unison at Wells' comment about his siding.
And that wasn't the only light moment.
``These sure are nice,'' said Allen Thacker, patting the plush, beige upholstery of the conference room chairs. ``Did my tax dollars pay for these?''
``Well, as long as my neighbors aren't paying less than I am,'' farmer Jerry Dashiell said, shrugging his shoulders. ``If everybody else is going to the cleaners, I guess I can go, too.''
``The only thing we can do is equalize,'' Keen said, shaking her head. ``We're not here to justify.''
``I don't know what to tell you. I don't know how to read this map, and I don't know how to talk,'' said Phyllis Keeter Story. ``But this just doesn't look right. I hate to keep complaining, but it keeps going up.''
Appointment of the Equalization Board coincided with the mailing of the first reassessment notices, sent from the office of County Treasurer Beryl Perry.
But for county taxpayers, the Board of Equalization is a kind of middle man. Or, middle men and women, if you prefer.
Delk, who said he has never felt he's been treated fairly considering the age and condition of his home, had already been to the Assessors' Board before he landed in the conference room with the Board of Equalization.
He got a little break from the assessors, he said. He wanted, and felt he deserved, more.
The whole reassessment process actually started long before that November afternoon at the courthouse, though. It started more than a year ago, Commissioner of Revenue Gerald Gwaltney said, when the county hired Pearson Appraisal Service of Richmond to scour the county for tax revenue.
The professionals checked every inch, every building. They took note of porches and chimneys, fireplaces and hardwood floors. They measured and calculated, figured and re-figured.
And often, the Board of Assessors tagged along, said David Olsen, one member. The other two members were Luther Boone and Robert Taylor.
``We went out with the professionals once or twice a week,'' said Olsen, whose board, like the Equalization Board, went through a training session regarding the duties of each with a representative from the State Department of Taxation.
Citizens had the right to appear before both boards, like Delk, if they chose, the Commission of Revenue said. Or they could go just to the Assessors' Board, or skip that board and go on to Equalization. Both boards have the power to change.
James and Christine Jarrins discovered the power of the Assessors' Board when one neighbor in their small Windsor community went there shortly after the reassessments were received.
On a mid-summer afternoon, all of the neighbors gathered to talk about their assessments, James Jarrins said. When ``the neighbor'' found out his assessment was higher than others in the community, he complained.
``We got new bills,'' Jarrins said. ``My assessment went up by approximately $16,000 on the first notice. Then, we got an amended notice with an increase of $28,000.''
``My husband hasn't spoken to this neighbor since it happened,'' Christine Jarrins said.
But that's the risk taxpayers take when they question their tax, Griffin said. If the property is reassessed, it's just as easy for the assessors to notice they've overlooked something as it is for them to notice any other mistake. And when they look at one piece of property, they usually look at others, she said.
That's with the Assessors' Board. The Board of Equalization is no different.
``We will not be responding to your request today,'' Griffin told each citizen who appeared before her board. ``If an adjustment has been made, a refund check will be sent to you. Keep in mind that your assessment can be increased as well as reduced, if you tell us something that wasn't taken into account.''
And the same thing can happen to your neighbors. An early surprise in 1995 for some taxpayers could be an amended tax bill. If you should receive one, the county treasurer said, you'll have 30 days to pay.
``And it sure is rough for those bills to go out with my name on them,'' Perry said, chuckling.
That's because Perry has no responsibility in the assessment process. He's simply the keeper of the county gold. And a little more gold it is this year, with the new assessment.
The reassessment, which will be locked in now for four years, brought more than a half-million dollars into the county tax coffers this year over last, since most property yielded a higher value, Perry said.
Considering the windfall, Gwaltney said the Board of Supervisors could have decreased the tax rate by as much as 6 cents, if it chose to, and maintained the same revenue as 1993.
Instead, because of the burden put on the county by school construction, the supervisors decided to decrease the rate by two cents, from 74 cents per $100 of value to 72 cents. That amount will still bring in a hefty increase to pay municipal bills and to help build schools since property value increased an average of 6 percent.
If property owners noticed immediately that their assessment increased more than that, it was a signal to go to one, the other, or both boards.
And that's exactly what they did.
Ray and Shirley Barlow brought with them pictures of two old barns they felt had been taxed too high.
``When I told my son that the assessors went into this barn, he wanted to know if any of them had a broken leg when they came out,'' Shirley Barlow said, extending her snapshots.
And the Barlows didn't like the idea either that they had been assessed for ``20 acres of prime waterfront property'' on Tormentors Lake when there is no way to reach the property except by trudging over fields of crops.
``The road ends at our house,'' Shirley Barlow said. ``From there, it's just dirt. How can we sell something as waterfront property when you can't even get to it?''
Good question, the Equalization Board members agreed.
And Thacker wanted to know where he could get his hands on even more of the swamp land on his property. Since it was assessed at $2,000 an acre, he said, he figured he could swing a quick profit.
Most surprising of all, Griffin said, was the attitude of most of the citizens who flocked to the courthouse to question the reassessment.
``People have been so gracious,'' she said. ``They're not accusatory. They're not pointing fingers. They seem to be genuinely grateful we're willing to listen to their story. They thank us and say simply, `See what you can do to help.' ''
And that's what the Equalization Board is meant to do.
Four years ago, the board met through February because there were so many complaints, Keen said. This year, they were still hashing over the inquiries last week.
And although citizens' complaints haven't equalled those in 1990, the meetings may still go on for a while, Griffin said.
The end result for some taxpayers will be a refund check in the mail in early 1995.
The result for others could be one more bill. ILLUSTRATION: [Cover]
TAX ASSESSMENTS, WHAT ARE YOUR OPINIONS
[Color Photo]
Staff photos by JOHN H. SHEALLY II
James Delk says his assessment is wrong. ``I am a poor man and I am
not too proud to say so,'' Delk protests.
A farmer, Buddy Jones represents the Carrsville District and brings
special insight on land use value.
Mary Wells
Represents the Hardy District
Joni Griffin
Board of Equalization chairman
May Robinson
Board of Equalization secretary
KEYWORDS: REAL ESTATE TAXES ASSESSMENT by CNB