The appellants appealed the property assessments of their two farm properties, arguing that the surrounding electrical infrastructure, including wind turbines, a high-voltage transmission line, and a large transformer and switching station, negatively impacted their value.
The Assessment Review Board found insufficient evidence to conclude that wind turbines generally impact land value or to quantify the specific impact of the switching station on the subject properties.
However, applying the principle of equity under section 44(3)(b) of the Assessment Act, the Board reduced the assessment of the residential portions of the properties by 50% to align with a previous Board decision involving a similar property near major electrical infrastructure.
No reduction was applied to the farmland portions.