Finance, Assessment and Taxation Committee

ALBANY COMMON COUNCIL FINANCE, ASSESSMENT AND TAXATION COMMITTEE MINUTES Sonia Frederick, Chair Meeting called by: Sonia Frederick, Chair | Date: July 31, 2024 | Time: 6:02 PM Committee Members Present: Frederick, Chair ☒ | Balarin ☒ | Farrell ☒ | Adams ☒ | Keegan ☒ Also Present: Kimbrough and Romero City Personnel Present: Shaniqua Jackson (City Clerk), Demetra Brown (Deputy City Clerk), Brett Williams (Senior Assistant Corporation Counsel), Jake Eisland (Research Counsel), Bryan Jimenez (Senior Legislative Aide) Minutes Topic(s) of Discussion:  Discussion on the City of Albany Reassessment Project, Grievances, and Appeals Discussion:  The chair called the meeting to order.  Council Member Frederick asked Williams why the Assessor and members of the Board of Assessment Review could not attend the meeting to which Williams responded that they would be named parties to the lawsuits and he advised they not provide comment while litigation is pending.  Research Counsel Eisland spoke on the SCAR petition process and the de novo review of the assessments.  Council Member Adams asked what authority the Council has to direct or explain the process to which Williams responded. Council Member Adams asked Williams if the information was provided to prospective petitioners to which he and Eisland responded that the grievance rejection notice must state that an appeal process is available.  Council Member Frederick asked about the SCAR filing procedures to which Williams and Eisland responded that to whom the petitions must be served is outside of the City's authority. Council Member Romero further discussed the process.  Council Member Balarin: o Asked what specific training the Board of Assessment Review members receive, to which Williams responded that he cannot speak to the specific training. Eisland responded that the County commissioner prescribes the training. Further discussion was had regarding authorities the City of Albany has. o Asked what kind of software the members are provided to which Williams responded that if not the board members, the Assessor has access to State software for assessing. Asked if members or the board have access to market assessing software to which Williams  responded that they do not. Council Member Keegan stated that the members may only review the county sales records when reviewing assessments. Further discussion was had.  Eisland offered that staff can research the software access of the board.  Council Member Frederick asked how many grievances were submitted and how many were denied. Council Member Frederick also asked how many SCAR petitions were filed.  Majority Leader Farrell spoke on the ability of constituents to challenge their assessments each year and spoke on the future introduction of legislation reinforcing the requirement that the Board of Assessment Review provide a reason for denials. o Williams noted that the reason provided by Boards of Assessment Review across the state are generally not descriptive.  President Pro Tempore Kimbrough spoke on the need to approach the denials in a more appropriate manner.  Council Member Romero supported the recommendations of Majority Leader Farrell and Council Member Frederick. Spoke on the provisioning of additional resources and staffing when the workload is excessive.  Council Member Balarin asked for additional data regarding the approved reductions in assessments and spoke on the burden now faced by many City of Albany residents. Public Comment: No member of the public provided comment. Adjourn: Council Member Adams moved to adjourn the meeting, seconded by Council Member Farrell, and passed by voice vote. The meeting adjourned at 6:48 PM. Respectfully Submitted, Bryan Jimenez Senior Legislative Aide Albany Common Council