The appellants appealed the MPAC assessment of their residential property, arguing the current value should be $148,000 rather than MPAC's assessed value of $158,000.
The Board found that MPAC met its initial burden of proving its proposed value using the direct comparison approach.
The Board admitted the appellants' appraisal report despite the appraiser's absence, but gave it no weight because the appraiser could not be cross-examined and the report lacked explanations for its adjustments.
After conducting its own qualitative analysis of the comparable sales provided by both parties, the Board determined the current value to be $157,000.
The Board also rejected MPAC's time adjustment factors due to methodological flaws.
The assessment was reduced to $157,000.