Albemarle BOE affirms assessor’s valuation in Sheehan property appeal

At its June meeting, the Albemarle County Board of Equalization affirmed the county assessor’s 2025 property assessment for parcel 059E1020J00900 after a hearing by homeowner Jason Sheehan, who challenged the valuation of a standby generator, the addition of finished square footage above a garage and several neighborhood-adjustment factors.

Sheehan told the board he installed a whole‑house generator several years ago and that the assessment line item for the generator had risen unexpectedly; he disputed the assessor’s valuation method and said the county’s “generator value table” supplied after the assessment did not reflect a cost‑approach calculation. “I appreciate the Board of Equalization listening to my appeal,” Sheehan said during his presentation.

County Assessor Calvin Lynch and field appraiser Lewis defended the office’s methods. Lynch said generators are valued using current cost new and then depreciated, not by using the original purchase price. “You don’t determine the value of a generator based on the cost new 4 years ago when it was put in. You base the value on generators based on the cost new now, and then you depreciate it,” Lynch said. He…