BOE approves reductions across multiple Lowe parcels, adjusts classifications

May 28, 2026

At the 1:45–2:15 p.m. block of hearings May 28, 2026, the board approved a series of reductions and reclassifications across parcels owned by Steven and Tina Lowe (multiple PIDs), including depreciation and residual changes that lowered several building, outbuilding, land and overall values.

The full story

During the multi-parcel hearing for Steven and Tina Lowe the BOE addressed a series of separate parcels and concerns. For PID 14109 (the owner’s stated primary vacation home with a mother-in-law suite) the board agreed to change the depreciation code and apply a grade adjustment, reducing outbuilding and overall values to a recorded $292,428 after a motion by Butch Barnes seconded by Chris Biby. For PID 2966 the board noted the trailer was uninhabitable and a storage building had a collapsed wall; the BOE set storage value to $0, changed residual to 'woods' and reduced the overall value to $99,796. PID 2977 (listed as used for Airbnb) had its depreciation code changed, reducing the building value to $57,400 and overall value to $142,692.

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