Michael Hupfau

The appellant appealed the property tax assessment of a commercial warehouse, arguing that the land value component was overstated based on vacant land sales.

The Assessment Review Board dismissed the appeal and confirmed the current value of $1,695,000.

The Board held that under the Assessment Act, the assessment must be based on the total current value of the property (land and building), and the appellant could not isolate and reduce the land component without addressing the total valuation.

MPAC satisfied its burden of proof by providing sales of built-on properties that supported the total assessment.

The Board also found no equity adjustment was required.