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Board upholds assessor value for unfinished hillside home after site review
Summary
The board affirmed a 2025 assessment of $331,778 for Philip Summers’ unfinished custom hilltop house in Fairbanks after assessors re-evaluated incompletion percentage to 45%. Appellant argued the house had not been worked on for five years; assessors and board members cited inspection notes and comparable complete sales.
Philip A. Summers appealed his 2025 assessed value for an unfinished custom-quality hillside dwelling (3,442 sq ft living area with attached garage). Summers told the board he has not completed work on the house for about five years and that the assessment increases since 2021 felt excessive. He argued the house remains unfinished and not habitable because it lacks completed water, sewer, interior finishes and other systems.
Assessor appraiser Pam…
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