Kelly McGhee

The appellant property owner appealed the assessment of her farm property for the 2023 and 2024 taxation years, seeking a 20% to 50% nuisance reduction due to noise and activities from an abutting property.

MPAC maintained that the assessed value of $266,000, which already included a 5% nuisance reduction agreed upon in a prior reconsideration, was correct.

The Assessment Review Board preferred MPAC's market-based valuation and equity analysis over the appellant's limited evidence, confirming the assessed value and finding no further nuisance adjustment was warranted.