Jackson v. Board of Assessment Appeals

OPINION BY

Judge SIMPSON.

In this tax assessment appeal, Martin Jackson and Marianne Jackson (Taxpayers) appeal an order of the Court of Common Pleas of Cumberland County (trial court) establishing a $2,396,180 fair market value for their newly constructed home (Property) for tax assessment purposes. The dispute here primarily relates to the value assigned the Property’s “elaborately finished basement.” On appeal, Taxpayers assert error in the trial court’s asserted duplication of the basement’s valuation; the trial court’s valuation of the Property’s basement in the same manner as its main…