Heidi Adams

The appellants appealed the property assessments of their residential and farm properties for the 2011-2014 taxation years, arguing that the values should be reduced by 25% to 65% due to the potential impact of proposed industrial wind turbines and hydro-electric transmission lines in the area.

The Assessment Review Board found that as of the relevant valuation days (January 1, 2008 and January 1, 2012), there were no wind turbines in the immediate vicinity and the sales evidence supported the assessed values.

The Board reduced the residential property assessment slightly to account for the poor condition of outbuildings but otherwise confirmed the assessments, finding no evidence to support a reduction based on the proximity to wind turbines.