Terri-Lyn Wright

The appellants appealed the property tax assessments for their 50-acre farm property for the 2019 and 2020 taxation years, arguing the current value should be $45,235 based on a Class 6 soil classification.

The respondent Municipal Property Assessment Corporation (MPAC) argued the soil was Class 5 and recommended a reduced current value of $87,000 based on comparable sales.

The Assessment Review Board accepted MPAC's expert evidence, finding insufficient evidence to warrant a soil classification change to Class 6, as the land was being cultivated using farm equipment.

The Board reduced the assessments to $87,000 for both years and confirmed the Farm Full classification.

The appellants appealed the property assessment of their farm property for the 2019 and 2020 taxation years, arguing that the current value should be $49,005 based on a Class 6 soil classification.

The respondent, Municipal Property Assessment Corporation, argued for a reduction to $115,000 based on Class 4 and 5 soil classifications and comparable sales.

The Assessment Review Board found insufficient evidence to classify the soil as Class 6, as the land was actively cultivated.

The Board accepted the respondent's comparable sales approach and reduced the assessment to $115,000 for both taxation years, while changing the soil classification to Class 4 and 5.

The appellants appealed the 2019 and 2020 property tax assessments for two farm properties, arguing that the soil should be classified as Class 6 rather than Class 5, which would lower the current value.

The Assessment Review Board found insufficient evidence to warrant a change to Class 6 soil, noting that portions of the land were actively cultivated.

Applying the direct sales comparison approach, the Board accepted the respondent's comparable sales evidence and determined the current value of the properties to be $159,000 and $8,370, respectively.

The assessments were reduced accordingly for the 2020 taxation year, and the farm property classifications were confirmed.

The appellants appealed the property tax assessments for their 50-acre farm property for the 2019 and 2020 taxation years, arguing the current value should be $45,235 based on a Class 6 soil classification.

The respondent MPAC argued for a reduction to $87,000 based on a Class 5 soil classification and a direct sales comparison approach.

The Assessment Review Board found insufficient evidence to classify the soil as Class 6, noting the land was actively cultivated.

The Board changed the classification of 22.9 acres from Class 4 to Class 5, confirmed the rest as Class 5, and reduced the assessed value to $87,000 for both years based on comparable sales.