Board of Equalization hears property‑tax appeal over 117230010; decision scheduled for June 2

The Plymouth County Board of Equalization on May 12 heard competing valuations for assessor's parcel 117230010. The applicant, identifying herself in testimony and filings as the taxpayer for the parcel, asked the board to reduce the assessed value to about $496,000 as of Jan. 1, 2024, citing comparable sales and inspection reports and asserting the property needs substantial repairs.

Assessor's Office appraiser Bailey Matthews presented the county's appraisal, which used sales‑comparison and cost approaches and concluded the property's fair market value is at or above the assessed value. Matthews told the board the parcel sold in November 2022 for about $650,000 and that adjusted comparables and acreage adjustments support a higher market value in 2024. The assessor's presentation noted a 5.6 percent increase in market value between 2022 and 2024 in the area and explained that maintenance items identified before sale were reflected in the purchase price.

Both parties completed evidentiary presentations and optional closing arguments. The board went into private deliberation and announced it will agendize the case for June 2 to deliver a written notice of decision and findings within the 120‑day statutory period.

Why it matters: Property tax assessment appeals can change tax liability and set a local precedent for how large‑lot sales and acreage adjustments are treated in appraisal work. The case raised questions about comparables selection, multi‑parcel sales, supplemental assessments and the application of appraisal adjustments for acreage and dwelling size.

What’s next: The Board of Equalization will complete private deliberations and provide a written decision and findings no later than the statutorily allowed 120‑day window; the board also scheduled a June 2 meeting to issue its decision publicly.