Mark Loyd Addresses Property Tax Appeals Boards and Their Compliance with Opening Meetings Act
Bingham Greenebaum Doll LLP partner and Chair, Tax and Employee Benefits Practice Group, Mark A. Loyd was quoted in a recent issue of State Tax Notes concerning Kentucky’s win in the transparency of property tax appeals boards and their compliance with the Open Meetings Act.
Following a taxpayer’s claim that he was excluded from portions of a Bourbon County Board of Assessment Appeals (BAA) meeting without an explanation, Kentucky’s Attorney General Jack Conway said that there is no law that states how a property tax appeals board must conduct its meetings. However, Conway determined that the BAA is in fact a public agency that “must, at a minimum, comply with all provisions of the Open Meetings Act.” This means that taxpayers cannot be excluded from any portion of a meeting without a statutory basis for the exclusion.
Loyd said that “the decision codifies what the law should be and the way that other boards of assessment appeals have interpreted it.”
“In my experience in doing property tax appeals, I’ve sat in on board of assessment appeals hearing in other counties, and I am aware of other citizens sitting in on…hearings in other counties,” Loyd said. “This is the law as it is and should be.”
Loyd said that for Kentucky governmental transparency purposes, “it is important that the AG addressed this issue and came down on the side of ensuring that board of assessment appeals meeting are open to the public.”
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