Drew Samuels

The appellant brought a motion to prevent MPAC from relying on late-filed expert documents and an amended Statement of Response.

MPAC conceded it would not rely on the amended Statement of Response or amended valuation report.

The sole issue was whether MPAC could rely on the late-filed acknowledgment of expert duty and CV of Jennifer Williston, and tender her as an expert witness.

The Board found that MPAC failed to provide evidence of exceptional circumstances to justify altering the Schedule of Events under Rules 40 and 48.

The motion was granted, and MPAC was not permitted to rely on Ms. Williston as an expert.

The moving party, a religious organization, sought permission to file late appeals of its property assessments for the 2016, 2017, and 2018 taxation years following an omitted assessment.

The moving party argued its office manager did not receive the Property Assessment Change Notice.

The Assessment Review Board dismissed the motion, finding that the moving party failed to satisfy the requirements of Rule 26(b) because the notice was correctly addressed and the motion was filed more than 30 days after the moving party became aware of the assessment via a tax bill.

The appellant appealed the 2015 and 2016 property tax assessments for three semi-detached triplex properties that were purchased together in a bulk estate sale.

The appellant argued the purchase price was the best indicator of current value.

MPAC argued the estate sale was not an arm's length transaction and that a bulk sale results in a discounted price.

The Assessment Review Board found the sale was arm's length, but agreed that the bulk sale structure prejudiced the individual properties from realizing a higher open market price.

Using the direct sales comparison approach, the Board determined the current values were actually higher than the returned assessments.

As no party requested an increase, the Board confirmed the assessments as returned.