Assessor Questioned on Reversed Assessments in Westbrook, Connecticut

WESTBROOK - At the Mar. 6 Board of Selectmen meeting, Tax Assessor Ivan Kuvalanka defended his decision to reverse lowered assessments approved by the town's Board of Assessment Appeals, BOAA.

In 2007, the elected three-member BOAA heard 241 appeals to assessments made by Kuvalanka in 2006, which was a re-evaluation year.

Of that amount, board members approved 65 appeals lowering assessments by a total of $3.93 million for the grand list year 2006.

Reasons given for lowered assessments vary from being "comparable to neighboring properties" to "seasonal property" to "wetlands" and even "property floods."

The barrage of applications stands in sharp comparison to 2005 when the BOAA heard seven appeals and granted three lowering assessments by a total of $219,920.

In early February, the assessor's office sent out 196 notices of increased property assessments to Westbrook taxpayers for grand list year 2007.

The New Haven Register reported that only three of the 65 appeals granted by BOAA last year were granted by the assessor's office.

Kuvalanka said that most of the letters were the result of new construction such as new subdivisions and lots as well as additions and decks.

There are 74 appeals waiting to be heard by the BOAA for this year, according to the Register.

Selectman Jim Crawford questioned whether residents who received those notices understood why the assessment was reversed.

Specifically, Crawford suggested the assessor consider sending residents an attached note to explain the reason for the increase.

"People went through the hassle with the board and the board agreed...it's simply a matter of fairness, residents see an increase and want to know why it took place. The perception is that it's almost automatic, you appeal to the board, the assessment decreases, and the letter will come next year and you have to appeal all over again," Crawford said.

Kuvalanka explained that BOAA can make decisions "as they see fit" but those decisions are only valid for one year and that he can modify those assessments for the subsequent grand list.

Kuvalanka emphasized that his "numbers are based on a sound appraisal methodology" based on home sales of comparative properties.

"Several of the cases I didn't see the changes (made by BOAA) were justified or correct and a number of the cases included properties I already discounted and the board granted further reductions," Kuvalanka said.

Kuvalanka characterized the elected board as being "not as stringent as they ought to be" and said he believes members find it "difficult to say no to someone" who is requesting a decrease in their assessment.

"If an assessment is reduced unjustifiably, then someone else has to pick it up on their behalf," Kuvalanka said, adding "my mandate is to attest to the grand list each year and whether I agree to the values."

Crawford explained he would like the assessor to report on the number of assessment appeals that have went to the BOAA over the past several years and the number that he granted.

Selectman Marie Farrell added that she wants to know how many taxpayers repeatedly appeal to the BOAA.

Crawford believes this information "will go a long way to deflate people's fears."

This is part of a larger problem, Crawford explained adding, "there is this perception that when you come into town hall it is not as user friendly as it ought to be
and taxpayers are paying the salaries (of municipal employees)."

The selectmen have asked Kuvalanka to come back to the board with the requested information at their next regularly scheduled meeting on April 3.