Maria Covello

The appellant requested a review of an Assessment Review Board decision regarding the valuation of a residential property.

The appellant argued the hearing member erred by treating MPAC's valuation analyst as an expert rather than a fact witness, and by failing to apply a 0.936 equitable reduction factor to the accepted current value of $1,371,000.

The Board dismissed the request, finding that the analyst properly provided opinion evidence and that an equitable reduction should not be applied to MPAC's assessed value because the reduction is already inherently included in the mass appraisal model.