The appellant appealed the property assessment of a seasonal water-access island property, which was assessed at $231,000 for the 2015 and 2016 taxation years.
The appellant argued the value should be $180,000, citing damage to white pine trees from a pine false web worm infection.
The Assessment Review Board reviewed comparable sales and found one relatively comparable property that sold for a time-adjusted price of $211,000.
The Board added $5,000 for the value of permanent docking on the subject property, setting the current value at $216,000.
The Board declined to make a further equity adjustment, finding the assessment to sale ratio of similar properties was within the acceptable standard.
The appeal was allowed in part.
