August 10, 2026 Hearings - Aug 17, 2026
meeting
Loudoun County Board Committees and Advisory Boards
2h 57m
1 speaker
8 agenda items
transcribed 2 days ago
official recording ↗
Transcript
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Transcript generated automatically by AI and may contain errors.
What formalities and introductions open the Board of Equalization hearing?
Okay. Okay. Um everybody welcome to the uh Board of Equalization. Um this is our public hearing for um August tenth. Um we have one, two, three, four, seven appeals. Um we have one representative for all of them. So um first point of order, um Mr Secretary, do we have Barely, but we do. Okay. So for the record, uh Mr. Well, Kevin Keesters, Cliff Kears, and Robert Saltzman um are are here and present. Um Mr. Tandale is expected to uh come to the today's hearing. Um but But we will go ahead and start with the three person quorum. Uh second call to order is the uh Pledge of Allegiance. So stand We pledge allegiance to the flag of the United States of America and to the Republic for which it stands, one nation, under God, indivisible, with liberty and justice for all.
Um For the um the Board of Equalization is an open hearing and the uh public is allowed to address the board if they would like to. Is there anybody here from the public who is here who is not appealing a case who wants to address the board for any reason? Okay. Okay. Perfect. Okay, so um We're gonna go ahead and get started then. Um Just how we do is we'll swear both parties in, you know, we'll have you state your name and everything. And then once that happens, um that the appellant you have an opportunity to present your case. Um I know sometimes if you settled prior to this, you just say settle, it's fine. But you present your case, Coral present their case. Um you have an opportunity to rebut a response, Coral will have
During the whole hearing board members can ask questions. Um I would ask that you um address the board, not the core. The core addresses the board also, not the appellants. I mean talk, but uh the point is you're you're you're presenting your case to us. Um I will be running the meeting as a chair and I will be paying attention to everybody just to make sure if somebody says something And you're like, uh, you know, just some type of acknowledgement I'll acknowledge that I'm gonna go to you next so you know. Same with board members. Um and then the last thing to remember is that the presumption is that the core has uh correctly and accurately uh determined the appraisal values. Um so it's up to the appellant to show that either they made an error in calculations or that they didn't uh
apply the standards and methods equally among uh similar properties. Um so that is in the back that is the underlying all of all the hearings and cases. So that said um We'll go at I'll go ahead and call the first appeal. Well actually I'll tell you what, you're doing everything, so let's just go ahead and do the swearing end. Um, can you state your first or last name for the record and
My name is Daniel Grubb and I represent the taxpayer in all these cases.
Okay, thank you, Mr. Grub. So I'm I'm writing Writing down so I don't forget.
E A N I E L G R U B B
Okay, perfect. You read my mind.
Sorry. I'm looking for my Swearing in statement. Okay.
Twelve page document.
Mr. Ruff, if you raise your right hand, do you swear that the evidence you shall give this m give in this matter shall be the truth, the whole truth, and nothing but the truth, so help you God? I do. All right, thank you. And then for the core, who do we have representing the Commission of Revenue? Patrick Jewell. Okay, Mr. Jewell. You raise your hand. Do you swear that the evidence you should give in this matter shall be the truth, the whole truth, and nothing but the truth, so help you, God? I do. Awesome. Thank you, sir. So for the record, both parties have been sworn in. And we will go ahead and start with the first appeal, which is appeal number 7038, Boulevard Park Station. And I believe that the first three appeals are all related.
Is that correct, Mr. Grubb? Yes sir. Okay, and and it's the same basis basic argument for all three of them?
Yes sir, and we've settled those cases.
Okay, perfect. All right. So so as far as procedure, we'll go through each appeal number. Sure. Um so we'll go ahead and start with the first appeal, seven oh three eight. So Mr. Grubb, you say that you've already settled.
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Agenda
8 items
1
What formalities and introductions open the Board of Equalization hearing?
0:00–13:02
2
How are the first appeals presented and what settlement amounts are discussed?
13:02–37:13
3
What motions are made to reduce the assessed values for the appealed properties?
37:13–1:07:37
4
How do the parties argue about vacancy rates, discount‑for‑lease‑up calculations, and operating expenses?
1:07:37–1:31:00
5
What was the motion and vote on the initial assessment?
1:31:00–1:40:01
6
How did the board debate the income‑approach versus business‑enterprise value for the property?
1:40:01–2:03:47
7
What arguments were raised about proffers, development allowances, and how they affect the appraisal?
2:03:47–2:40:11
8
What were the final motions and outcomes for appeals 7032 and 7033?
2:40:11–2:57:54
Speakers
1 identifiedOfficials recognised by voice; public commenters shown as “Speaker N” unless they state their name.
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