The appellant appealed the 2017 property assessment of their residential property, arguing the returned value of $1,618,000 was too high.
The Assessment Review Board determined the current value of the property to be $1,751,000 based on comparable sales.
After applying an adjustment for equitable assessment, the value was reduced to $1,683,000.
However, because neither the Municipal Property Assessment Corporation nor the municipality provided notice of an intention to seek a higher assessment, the Board confirmed the original assessment of $1,618,000 for the 2017 and deemed 2018 taxation years.