Smyrna appeals panel recommends one-year waiver for assessment increases at two homes

A Smyrna appeals panel voted to recommend the town council waive this year's assessment increases for two homeowners after hearing appeals about repairs and a discrepancy between county and town valuations.

The panel recommended that the council "waive the tax assessment increase for this year and apply it going forward" for properties at 119 West Cook Avenue and 356 Paul Drive, after presentations from homeowners and staff explaining the basis for the reappraisals.

Pan Park, owner-trustee of 119 West Cook Avenue, told the panel she discovered water damage to a bay window in fall 2024 and replaced the unit in March'April 2025 under a town permit. Park said the home's footprint did not change and that she considered the work maintenance rather than an improvement. "I just felt like I was slapped in the face," Park said of the $5,100 assessment increase, adding that the resulting tax change would be modest but felt unfair given the maintenance need.

Town staff explained how assessments reflected condition changes. Staff read county appraisal numbers showing a split of building and land values (about $390,300 for the building and $96,800 for land, totaling roughly $487,100) while the Town of Smyrna had the property listed at about $321,700. The panel's staff estimated the $5,100 increase would add roughly $47.94 per year in taxes.

"You'll go to purchase property and sometimes a bank will require you to get a survey," Barrett Edwards, the town attorney, said, describing why precise boundary records and surveys matter in resolving apparent parcel-size or easement questions.

At 356 Paul Drive, a resident identified as Diana said she replaced an existing back deck with a same-size structure because the old deck was falling apart. Staff said replacing a deck even with the same footprint is typically treated as an improvement for assessment purposes, but recommended the same compromise: waive the additional assessment for the current year and apply it in future years.

Committee members moved and seconded a recommendation to the town council to waive the current-year assessment increases for the two properties and apply the increases going forward. The motion passed on a voice vote and the meeting was adjourned.

The panel also addressed procedural questions about absent appellants, noting that absent applicants still have the right to seek a hearing before the full town council; the panel's recommendation to waive was a preliminary screening action to resolve cases where possible before council review.