Caledonia board of review upholds assessor valuations in two property appeals

The Village of Caledonia board of review heard two property valuation appeals during its session and voted to uphold the assessor's valuations after hearing testimony and reviewing comparable-sales analyses.

The board heard first from Edward Jacobs, whose property at 6825 Brook Road was listed on the assessment roll with a total assessment of $751,900 (land $102,900; improvements $648,900). Jacobs told the board he bought the house seven years ago for $447,000 and said the new assessment represents an increase of roughly 60 percent. "I did buy the home 7 years ago for $447,000," he said, and challenged the use of newer homes as comparables and a 145% grade factor applied to his property. Jacobs also said the photo on the property record card is incorrect and requested an interior inspection.

Assessor Sam Monroe, who said the office used four adjusted comparables and a mix of cost and market approaches in modeling, described how grade, size, condition and amenities drive adjustments. "The grade is for the quality of the construction and the workmanship of the home," Monroe said, explaining that a C (average) grade is 100% and an A-minus attracts higher multipliers for finish and design. Monroe told the board the comparables and modeling supported the valuation and that an interior inspection could be scheduled for a future reassessment cycle.

After deliberation the board concluded Jacobs had not presented sufficient evidence to overturn the assessor's valuation without an interior inspection or a formal appraisal and voted to accept the assessor's valuation.

The board then heard Daniel Ratke, whose property at 5704 Sandell Way was listed with a total assessment of $375,400 (land $45,200; improvements $330,200). Ratke presented photographs and testimony documenting deferred maintenance—an original hot water heater that leaked, roof issues, rotted windows and a decayed deck—and argued those problems made the property worth significantly less than the assessment. "I can't get insured because my roof is original," Ratke said, and asked the board to consider recent sales he provided.

Monroe presented a comparable-sales analysis for Ratke's parcel and reported an average adjusted sales price of about $212 per square foot for comparable properties and roughly $213 per square foot for the subject, concluding the assessment is supported by market sales. Board members questioned how CDU (condition, desirability, utility) ratings are assigned and whether field inspections or listing photos were used. The assessor said not all sales are field-inspected and that inspections are targeted when discrepancies appear.

Following deliberation the board voted, by a 4–1 margin, to accept the assessor's valuation for Ratke's parcel.

Votes at a glance - Case 1 (6825 Brook Road, Edward Jacobs): Motion to accept assessor’s valuation — passed unanimously (5–0). - Case 2 (5704 Sandell Way, Daniel Ratke): Motion to accept assessor’s valuation — passed (4–1).

Why it matters: The board emphasized that the burden of proof lies with the taxpayer to show the assessor’s valuation is incorrect; both objectors were advised that the open-book process, an interior inspection or a market-value appraisal are the primary avenues to supply evidence that could change future assessments.

The Village clerk announced there were no further cases and the meeting adjourned.