Knox County board upholds Cushing assessment in Davis Point property appeal

The Knox County Board of Assessment Review on May 23 heard an abatement appeal from George and Susan Grusha over the assessed value of their Davis Point Road property and ruled for the town of Cushing.

The board, chaired by the hearing's presiding officer, heard testimony from appellant George Grusha and from the assessor's agent, Josh Bridal, vice president of May Assessment and Appraisal Services. Bridal told the board the town performed an external inspection on June 21, 2024, invited additional information through its 706-A notices, and that the formal abatement application from the appellants was filed in late October. "A realtor's opinion of value is not credible evidence," Bridal said, arguing that the assessor's office relies on sales, cost files and statutory "just value" principles rather than individual broker opinions.

Grusha contested the classification and valuation of an outbuilding on the lot, saying the structure is "not a bunkhouse, it's a shed" and that prior conversations with assessor staff led him to believe a lower value had been recorded. He argued that land-assessment increases in his neighborhood were excessive and said that discounts he obtained on windows and doors should not affect market-value calculations for the structure.

During deliberations the board considered evidentiary questions and the applicable legal standards. Members debated whether to exclude broker-based valuation exhibits and discussed the town's sales-ratio results; the assessor's team presented an overall sales-ratio near 102 with a quality rating of 12 and described neighborhood adjustments for point/location and erosion. Board members agreed that the burden of proof rests with the taxpayer and that broker appraisals without sworn testimony or a licensed appraiser are of limited weight.

After discussion the board adopted findings of fact that the appellants had standing and had filed their application, that certain broker-based materials were not admissible as controlling evidence of market value, and that the appellant had not proved the assessed value was "irrational or so unreasonable" as to produce injustice or unjust discrimination. The board announced that "the decision of the Knox County Board of Assessment Review is for the town of Cushing," and instructed the appellants that an appeal to the Knox County Superior Court may be filed within 30 days of their receipt of the written decision.

The board's written decision will be mailed to the parties within 10 days of the vote; the hearing record shows the board relied on its revaluation exhibits and the certified-ratio/quality metrics provided by the assessor's agent in reaching its conclusion.