Roy Merkley

The appellants appealed the 2019, 2020, and 2021 property tax assessments of their residential property, arguing the current value should be between $180,000 and $220,000.

The Assessment Review Board determined the current value to be $277,000 based on comparable sales, but reduced the 2019 assessment to $213,000 to account for necessary repairs existing on the state and condition date.

The Board confirmed the $277,000 assessment for 2020 and 2021, as the repairs had been completed.

The Board declined to make an equitable reduction under s. 44(3)(b) of the Assessment Act, finding that similar properties in the vicinity were assessed at or near their current value.