Board grants Harrison homeowner $158,400 abatement after finding assessment errors

The Cumberland County Board of Assessment Review unanimously approved a $158,400 abatement for a Harrison property at 400 Kearsley Road after the homeowners presented evidence of errors on the town’s tax card and comparable sales that placed market value below the town’s 2024 revaluation figure.

Dominic (last name not provided) and his wife Anita, owners of the Harrison house, told the board their total assessed value rose from about $213,800 to $509,000 after the town’s 2024 revaluation, producing a 42% increase in their tax bill. They presented a packet of comparative listings and sales and highlighted what they said were mistakes on the assessor’s record: an incorrect recorded construction year (the card listed 1990 but the owners say the house is older), an incorrect exterior material entry (tax card: clapboard vs. actual vinyl), an overstated bedroom count, and a 2,50-square-foot summer-kitchen/porch shown as heated living area on the tax card.

Robert Chingris of Parker Appraisal Company, the town’s assessing agent, testified for Harrison. Chingris told the board that some of the applicant’s comp selections were not arms-length or directly comparable (for example, he described a distressed sale that the applicant cited). Chingris also explained the town’s approach to lot values: properties with unobstructed mountain or lake views are being assigned higher base lot values (the assessor’s office noted a view premium, in some assignments up to 200% of a standard paved-road lot). Chingris said the $160,000 versus $80,000 lot-rate differential reflected market demand for view lots. He also noted that some of the town-card items the owners cited could be corrected if the owners allowed interior inspection.

After a brief recess for board members to review materials, members said they were persuaded the town’s card contained errors and that the applicant’s set of comparable sales supported a lower market value for the property. The board adopted a motion to grant the abatement of $158,400, reducing the assessed value to $350,600 (from $509,000). The motion passed unanimously. The board confirmed the standard procedure that a written decision will be mailed to the applicant within 10 days.

What it means: The homeowners’ tax burden will be recalculated based on the new assessed value. The board also instructed assessors to correct obvious tax-card errors (such as construction year and heated-area classification) when the owner provides access or documentation.