Judith Luzzi

The appellants appealed the property assessment of their seasonal waterfront property, arguing the current value should be $110,900 rather than MPAC's assessed value of $143,000.

The Board reviewed comparable sales provided by both parties, noting the subject property's lack of electricity and limited seasonal access.

The Board found MPAC's primary comparable sale to be superior due to its year-round access and electricity.

After analyzing the most comparable sales, the Board determined the current value to be $110,000.

The Board also found that no equitable adjustment was required under section 44(3)(b) of the Assessment Act.