The Appellant appealed the 2023, 2024, and 2025 property assessments for a 231-acre property comprising residential, commercial, and managed forest lands.
The dispute centered on the valuation of newly constructed residential improvements, the classification of a machine shop as commercial rather than residential, and the valuation of the managed forest.
The Assessment Review Board upheld the commercial classification for the machine shop and the managed forest valuation methodology.
The Board adjusted the effective dates for the supplementary assessments of the residential improvements, finding that the pool and pool house were in use by June 2024 and the residence by January 2025, and set the current values accordingly.