Alison v. Town of Rochester

Taxpayer appeals from a decision of the State Board of Tax Appraisers affirming the decision of the Rochester Board of Civil Authority setting her nine-acre parcel in the grand list at $52,400. We affirm.

The Town undertook a complete reappraisal of land in 1987, which, according to testimony below, raised the total town equalization ratio for land and improvements from 65 percent to 92 percent. The appraised value of taxpayer’s land was raised from $6,674 in 1986 to $27,096 after reappraisal, increasing her total appraisal for land and house from $34,700 in 1986 to $55,122 in 1987. After…