The appellant appealed the property assessment of her single-family dwelling, arguing the assessed value of $1,048,000 was too high due to the property's poor state of repair.
At the hearing, the appellant's representative brought a preliminary motion for the presiding member to recuse herself, alleging a reasonable apprehension of bias after the member consulted with the Duty Vice-Chair regarding the representative's refusal to identify his capacity.
The Board dismissed the recusal motion, finding no reasonable apprehension of bias.
On the merits, the Board found that the property's poor condition and inaccuracies in MPAC's valuation methodology warranted a reduction.
The Board reduced the assessment to $900,000 for the 2013, 2014, and 2015 taxation years.