Cecarelli v. Board of Assessment Appeals

The issue in this municipal tax appeal is the appropriate valuation of a farmhouse and its curtilage. The difficulty in valuing the subject premises arises from the fact that the development rights to the entire farm (including the residential portion) have been deeded to the state, resulting in significant restrictions on alienability. For the reasons the court will state, the appeal must be sustained.

The subject premises (property) are located at 186 Old Post Road in North Branford. The area of the property is approximately fifty-three acres. The property is one of two parcels forming a…