Appeals board grants island homeowner a $153,000 tax abatement after appraisal evidence

The Cumberland County Assessment Appeals Board voted unanimously on April 7 to grant a $153,000 property tax abatement for the owners of 22 Sekiro Island Road in Harrison, reducing the property’s assessed value from $965,000 to $812,000.

The applicants presented a certified appraisal dated to the April 1, 2025 valuation date that compared the subject property’s lake frontage, shoreline condition and house size with comparable island properties. One owner said the appraiser, a certified professional with more than 30 years’ experience, inspected shorelines by boat and foot and noted approximately 100 feet of the subject shoreline was rendered nonfunctional by dense vegetation; the appraisal concluded the town’s assessment appeared “excessive and not equitable” relative to nearby properties.

The town’s contractor from Parker Appraisal, Jessica West Taylor, told the board that assessment and appraisal are different processes and that the assessor uses a townwide methodology that adjusts a base land value for factors such as access and water depth. Taylor said the assessor’s office reviewed island sales and applied adjustments the office considered appropriate; she also noted the assessor could not call the owner’s hired appraiser that evening to confirm details.

Board members discussed the legal standard for abatement — the assessor’s valuation is presumed valid and the taxpayer bears the burden of producing credible evidence to overcome that presumption — and focused on whether the appraisal supplied comparable sales appropriate to determine market value as of April 1, 2025. One member said the difference between the appraisal and the assessment exceeded commonly applied tolerance ranges and described the appraisal as credible evidence; another member emphasized the island’s unique characteristics and agreed an appraiser may need to use comparables from nearby island communities.

After deliberation, a board member moved that the applicant had proven the property was overvalued and requested a reduction of $152,000 (the motion referenced the petitioner’s $153,000 request and a resulting assessed value of $812,000); another member seconded. Chair Ed Geddy confirmed the motion and called for a vote, which the board recorded as unanimous. A member summarized the basis as "the taxpayer presented credible evidence of value" sufficient to overcome the presumption of validity.

The board closed public participation, announced the decision, and moved on to the next appeal. The decision addresses the single valuation year before the board; the town assessor retained discretion over future assessment methodology and how yearly reassessments are handled.

What happens next: the board’s written decision will be entered in the record and mailed to the parties; the town may adjust its records to reflect the new assessed value for tax calculation purposes. The board noted that property owners still may pursue judicial review in higher courts if they choose to appeal the decision.