China assessment review board denies abatement request

by Mary Grow

At an Oct. 25 meeting, three members of China’s board of assessment review unanimously upheld the board of assessors (also the select board), who on Aug. 28 denied Marie Michaud’s application for a property tax abatement.

Michaud believes her shorefront lot on the west side of China Lake is overvalued. She said the lake bottom in front of her property is weedy and muddy and the water is shallow, making the area unfit for swimming.

Select board members denied Michaud’s abatement request on a 3-2 vote. Michaud appealed to the board of assessment review.

Assessor William Van Tuinen answered questions about how he – or any assessor – determines property values, based on the property’s characteristics and on area selling prices.

There are three categories of lake frontage, he said. The highest, A, is for properties with a good view of the water and usable frontage. A lot with a buffer – conforming to recommended water quality protection practices – that blocked the view, or with less usable frontage, would be rated B.

Michaud’s lot Van Tuinen rated C, the lowest category, indicating he shared her opinion that it was not among the most desirable lots on the lake. He calculated the valuation and resulting tax bill using that rating.

After considering Van Tuinen’s information and lists of “comps” – supposedly comparable properties – presented by both parties, board members voted unanimously that the assessment was appropriate.

The board’s meeting, the first since February 2021, began with re-election of chairman Dale Peabody and secretary Harold Charles.