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York County Commissioners deny Limerick couple’s tax abatement appeal for right-of-way strip
Summary
The commissioners voted unanimously to deny an abatement request from Richard and Karen Hockney, who argued a right-of-way strip they purchased and maintain should not have been added to their taxable lot area.
York County Commissioners on Jan. 15 denied a tax abatement appeal from Richard and Karen Hockney of Limerick, who argued the assessor improperly included a right-of-way strip (described in the hearing as Weston Drive) in the taxable acreage for Lot 17.
Richard Hockney, sworn for testimony, said he bought the strip in 2010 to maintain it and paved it to reduce annual erosion and maintenance costs. "This is not usable area. It's simply a right of way that I bought so that I could take care of it," Hockney told the commissioners, arguing the strip should not have been combined into his lot for tax calculation.
Michael O'Donnell, who said he represents the town of Limerick and aids the town's assessors, told the board the town's mass-appraisal model places the property in the range of roughly $255,000 to $455,000 and that the town found no evidence of a discriminatory assessment. O'Donnell said the modeling shows that even excluding the driveway area would not meaningfully change the assessed value and recommended denying the abatement.
Commissioners asked whether the Hockneys could supply comparables or an appraisal to support their requested reduction. Hockney said he could submit additional comparables but none were provided at the hearing.
A motion to deny the abatement was made by Commissioner Justin Chenette and seconded by Commissioner Donna Ring. The board voted unanimously to deny the appeal. The commissioners directed staff to prepare findings of fact for presentation at the Feb. 5 meeting and to send the findings to both parties when complete.
Why it matters: Abatement decisions affect a property's assessed value and annual tax liability. The case focused on whether a purchased right-of-way used for access and maintained by the owner should be treated as taxable acreage in the town's mass-valuation model.
Ending: The commission's denial closes this appeal at the hearing level; staff will prepare formal findings of fact for the Feb. 5 meeting and circulate the decision to both parties.
