Agenda 11-06-2025; 8-e - Resolution Updating Compensation for Board of Equalization and Review Members

Browse Search

2 • In eight (8) counties the chair is compensated more than the regular members, with a range of$15 to $75 more, and most frequently the chair is paid $25 more. • For the majority of the counties, meetings generally last for 4 hours, or a half-day. • Seven (7) of the thirty-six (36) counties double the compensation if the meeting is scheduled for a full day. Five (5) of those counties provide lunch. • Two (2) counties schedule for a full day, and each of those pays $100 compensation for the full day. • Three (3) counties pay by the hour, two (2) routinely schedule full days, and a full day's compensation ranges from $105 to $210. The Tax Office recommends an increase in the BOER compensation as follows: • Increase BOER regular member half-day compensation to $100, and add full-day compensation in the amount of$200. • Increase BOER Chair half-day compensation to $125, and add full-day compensation in the amount of $250. • Generally full days are scheduled only one (1) day per week if needed, with the expectation that full days are scheduled only in years when a revaluation has occured. • Provide lunch for participating BOER members when there is a full-day schedule, generally one (1) day per week. The BOER meets on Tuesday, Wednesday, and Thursday of each week. The Tax Office recommends implementing the change in compensation retroactively beginning the week that the first full day of hearings were scheduled, which would be Tuesday, October 14, 2025. FINANCIAL IMPACT: Approval of this change in compensation will result in an increase in the annual expenditure for BOER compensation. Estimated increase in non-revaluation years would be $1,000 per year, and in a revaluation year the estimated increase would be $5,000. Staff believes there are sufficient funds in the current year budget to cover the recommended increase in the compensation if the Board were to make the changes effective as of October 14, 2025. ALIGNMENT WITH STRATEGIC PLAN: This item supports: • GOAL 6: DIVERSE AND VIBRANT ECONOMY OBJECTIVE 5. Increase access to and awareness of resources and assistance available to residents and businesses. RECOMMENDATION(S): The Manager recommends that the Board approve and authorize the Chair to sign the attached resolution approving compensation recommendations for the Board of Equalization and Review (BOER) as follows: 1) Increase BOER regular member half-day compensation to $100, and add full-day compensation in the amount of$200. 2) Increase BOER Chair half-day compensation to $125, and add full-day compensation in the amount of$250; and 3) Provide lunch for participating BOER members when there is a full-day schedule, generally one (1) day per week, with the expectation that full days are scheduled only in years when a revaluation has occured.