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Board affirms updated farm-use valuations after one appeal
Summary
After updating farm-use valuation rates for roughly 40 properties, the borough assessor's methodology was challenged in one appeal (Case 178). The Board of Equalization unanimously upheld the assessor's preferential valuation for the parcel, finding the required documentation and inspection supported the updated rates.
The Board of Equalization voted unanimously to uphold the borough assessor's updated preferential farm-use valuation for a 38.997-acre property appealed in Case 178. The assessor said the office updated its farm-use rate to better reflect market values and applied an 80 percent reduction to full-and-true value for eligible farmland, consistent with state practice.
Assessor staff testified that an on-site inspection (May 19, 2025) confirmed active farming and use of two farm structures (a canopy and barn). The assessor reported preferential farm-use values applied to 37.997 acres at $1,400 per acre and assigned farm-use structure values; the assessor requested a preferential assessment total of $639,121 (land $60,196; improvements $578,925).
The appellant argued the assessed value increase was unreasonable compared with prior years. The assessor acknowledged the prior base rate was substantially below market and that the update was timed to coincide with legislative changes to the farm-use program. Board members noted the appellant met filing and documentation requirements (including a Schedule F) and that the assessor's inspection and apportionment supported the applied preferential rate. The motion to uphold the assessor carried 5-0.
The board instructed the clerk to issue written findings and conclusions for inclusion in the record.
