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Board affirms assessment for landlocked lot; owner told options to change access and value
Summary
A property owner appealed a higher assessment for a rear lot accessed by an easement; the board affirmed the assessor's value after the county said the back parcel was legally developable and the assessor had applied a 15% access reduction.
The Board of Equalization unanimously affirmed the assessor's 2025 valuation of a rear, partially landlocked lot on May 12, after the owner argued the parcel was not truly developable and should be assessed at a lower value.
The appellant said the back parcel is effectively landlocked by the driveway routing, questioning whether a future buyer would want to drive past the owner's house…
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