Mike Guillemette

The appellant appealed the property tax assessment of a single-family dwelling for the 2018 and 2019 taxation years, arguing the value should be reduced from $228,000 to between $152,000 and $160,000.

The Board refused to qualify the appellant's proposed expert witness due to disclosure failures and an ill-defined compensation arrangement.

Relying on the direct comparison approach, the Board accepted MPAC's revised valuation of $203,000.

The Board found no reduction was necessary for equitable assessment purposes, as evidence showed similar properties in the vicinity were assessed at their current values.