Real Estate re-assessment appeals numbers raise eyebrows at supervisors pre-meeting work session – EDA personnel surprise at regular meeting

The Warren County Board of Supervisors kicked off a Tuesday evening, March 7th work session/regular meeting with a change to the 6 p.m. work session agenda. That change removed the only open work session agenda item, discussion of the “Implementation of a County-Wide Hiring Freeze”, and added a presentation on “the Warren County Finance and Personnel Update”. Following the County Administrator’s report on that altered agenda item, South River Supervisor Cheryl Cullers addressed removal of the hiring freeze topic (at 28:42 of work session/meeting video mark).

Cullers noted her initiative to freeze hiring while the coming fiscal year budget and revenue numbers were still being worked out. Having in an email she referenced, cited County Fire & Rescue as a potential target of the freeze due to her perception trained staff was already in needed positions, Cullers said she had not meant to single out that department, just use it as an example of her budgetary concerns.

Cheryl Cullers assured Fire & Rescue Department members present she was not singling them out for additional scrutiny on hiring requests, simply utilizing the department to show her concerns about personnel moves prior to a final coming fiscal year budget and revenue stream is established.

“Since Dr. Daley has assured me that we’re pretty good with where we are with this budget. And we don’t foresee any need to increase it more than what our equalization rate will be, I’d like to remove it from the (meeting) agenda when we get there,” Cullers explained of removal of the hiring freeze, from not only work session discussion, but also from meeting action. Her reference to the equalization rate appears to indicate the board plans to continue its three-year string of not raising taxes by setting the equalization real estate tax rate at a revenue neutral level.

County Administrator Ed Daley opened his Finance and Personnel update by noting that most recent in a string of resigned county finance directors, Matt Robertson, was supposed to give the report in January when the county’s annual audit result was initially expected. However, delays in completing the audit – no reason for that delay was cited – led to its delivery just last week, Daley told the board.

Reassessment Appeals numbers

Near the end of his PowerPoint presentation Daley noted numbers surrounding citizen appeals of re-assessment real estate value increases on their properties to the County’s Board of Assessors . Out of 1,110 total appeals heard, Daley reported that 881 people (an estimated 80%) had their assessments lowered. Those 881 downward valuations led to a $30.65-million reduction in new real estate values countywide upon which the County Real Estate taxes in the coming Fiscal Year 2023-24 will be based. Those numbers drew a “WOW” from North River Supervisor Delores Oates.

County Administrator Ed Daley, left at staff table with County Attorney Jason Ham, drew a ‘WOW’ from Supervisor Oates with number and real estate values impacted by re-assessment appeals hearings.

Concluding his report with those Board of Equalization re-assessment appeals numbers, Daley asked for questions from the board. Happy Creek Supervisor Jay Butler wondered if anyone who had appealed their assessments had, had their assessments increased by the Board of Equalization. Daley said he believed not, but was sure that if any had been the board would soon hear about it. Oates noted that the supervisors had no input or influence on the real estate reassessment and appeals judgments.

As previously reported, when Real Estate re-assessments produce above a 1% increase in county real estate tax revenue, by state code a municipality must “equalize” the existing tax rate downward to balance its tax revenue to the previously existing level. Any equalization resulting in an increase in county tax revenue is treated as a tax increase and must go to public hearing for citizen input and a vote of approval or denial by the county’s elected officials.

See that Finance and Personnel update beginning at the 40-second mark (:40) of the LINKED County video. After its completion 28:25 into the work session and Cullers’ above-referenced explanation of her abandoned hiring freeze request, the board went into a Closed/Executive Session on “Personnel” matters.

Closed meeting personnel matters

Those Personnel matters cited in Shenandoah District Supervisor Walt Mabe’s motion into closed session related to Shenandoah Farms Advisory Committee, the Board of Directors of the Industrial Development Authority of the Town of Front Royal and County of Warren Virginia (aka FR-WC EDA), the Warren County Board of Building Code Appeals, and the Warren County Board of Zoning Appeals. The FR-WC EDA discussion led to a surprise move during the regular meeting later that evening.

That surprise was the replacement of the two longest serving FR-WC EDA reform board members, Jeff Browne and Greg Harold, whose terms expired at the end of February. According to staff both had sought reappointment. Regular meeting Consent Agenda item #4 was “Citizen Appointments to the Front Royal/Warren County Economic Development Authority Board of Directors” with no additional information. County Administrator Daley requested the board remove the item from the Consent Agenda to allow for appointments to be made.

A recent FR-WC EDA Board meeting – Chairman Jeff Browne is at the far head of the table, with Greg Harold to his left, photo right. The supervisors replaced Brown and Harold, the two longest serving EDA reform Board of Directors members over their expressed desire to continue on the board.

Consequently, on a motion by Delores Oates (at the 1:29:20 video mark), seconded by Walt Mabe, the appointment of:

“Hayden Ashworth to fill an unexpired term ending February 28, 2025;

“J.D. Walter to fill an unexpired term ending February 28, 2026;

“Robert MacDougall to a four-year term ending February 28, 2027;

“Bruce Townshend to a four-year term ending February 28, 2027;

was approved unanimously. MacDougall and Townshend are replacing Browne and Harold. At publication we had yet to receive a response from queries to the board on why Browne and Harold were replaced over their expressed desire for reappointment. More on the replacement of Browne and Harold will come as additional information becomes available.

Farms Advisory Committee overruled on Old Oak 4 purchase

In the wake of a live VDOT report, board reports and public comments the regular meeting agenda contained an 18-item (minus one) Consent Agenda and only one action item. As noted above, implementation of a county-wide hiring freeze was removed from the agenda, leaving a lone action item of interest to the Shenandoah Farms Advisory Committee and Farms residents. That item was the staff “Award Recommendation for Old Oak IV Precast Box Culverts”. Despite the recommendation of the board’s appointed Shenandoah Farms Advisory Committee against the purchase, on a motion by Cullers, seconded by Mabe, the supervisors unanimously approved the staff-recommended purchase of the Box Culverts at a price of $695,583.

Current Shenandoah Farms Advisory Board Chairman Sarah Saber was likely not surprised the supervisors ignored her committee’s recommendation against higher-cost purchases related to road infrastructure improvements in the Farms Sanitary District. Saber has previously expressed her, among others, discontent with the board’s adherence to county staff recommendations over those of Farms resident-manned advisory groups, including this one the supervisors appointed.

The lengthy Consent Agenda included 11 Authorizations to Advertise for Public Hearing (7 for short-term tourist rentals; 3 for Rushmark Rockland Road LLC’s requests – a/ to Rezone Certain Parcels from Commercial and Residential One to Industrial, b/ to Amend the Comprehensive Plan Future Land Use Map from Commercial and Residential One to Industrial, and 3/ a Conditional Use Permit for a Building in Excess of 50,000 sq. ft. Located in the Route 340/522 Highway Corridor Overlay District; and 1 for a Zoning Text Amendment 2023-03-02, Ordinance to Amend Warren County Code Sections 180-8 and 180-55.2 Regarding Rural Events Facilities.

Public Comments

Public Comments begin at the 39:00 mark of the linked video. First up, Dennis David addressed concerns about Delinquent Taxes the County website lists. Citing no total given, David said he and his wife spent several hours each reviewing the 46 pages of material, adding the delinquent taxes due the County at over $2.1 million, some dating to 2003. That brings those oldest ones near the 20-year point at which he was told by County Treasurer Jamie Spiker the County drops them from the recovery list, David noted. Later in the meeting Board Chairman Cook commented that delinquent taxes were on her “radar”. Wells R. Bill (41:25) followed David to the podium and compared the county government unfavorably to the federal government in its method of factoring age and disabilities into taxing policies.

See the entire work session and meeting, or its highlights in the County video.