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Commissioners hear two tax‑abatement petitions: one refund granted, a second denied after extended hearing
Summary
At a March 18 hearing the board approved a tax refund for Tomboy Perch LLC (ABMT 2026‑10) and denied an abatement petition from the owner of 101 Shredder Lane (ABMT 2026‑6) after a lengthy evidentiary exchange over comparable sales and quality classifications.
The board considered two abatement petitions at its March 18 session and issued different outcomes.
Tomboy Perch LLC (ABMT 2026‑10): Assessor staff recommended reclassifying the subject parcel as contiguous residential for 2025 and processing a refund because the parcel includes parking that the statute lists among residential characteristics. The board approved the assessor’s recommendation; staff said the refund amount exceeded $10,000, requiring board authorization.
101 Shredder Lane (ABMT 2026‑6): The board conducted an extended evidentiary hearing on whether the assessor correctly set 2025 market value for a deed‑restricted home that sold May 8, 2024. Assessor staff said the sale fell within the sales period and represented the best market evidence; the petitioner argued the assessor classified the home in a separate “very good” quality tier with only that one sale and requested equalization with neighboring properties. Commissioners probed appraisal inputs, market scarcity of high‑quality deed‑restricted homes, audit processes and relevant case law. After questioning and debate, the board denied the petitioner’s request.
The proceedings illustrate the limits of administrative appeals: petitioners may challenge their assigned valuation, but the assessor noted statutory and case law constraints on revaluing or equalizing other properties that did not themselves appear in the hearings.
