Adams v. Town of West Haven

This is an appeal by plaintiffs Caryl and Sallie Adams (taxpayers) from a decision by the State Board of Appraisers (Board) finding the fair market value of taxpayers’ property to be $69,300 and its listed value, for tax purposes, to be $63,000. We reverse and remand.

Taxpayers own 150 acres in West Haven on which a two-story stone dwelling, an attached shed, and a small camp are located. In May, 1983, the Town of West Haven’s townwide reappraisal raised the fair market value of taxpayers’ property from $13,772 to $86,800. A grievance to the Board of Listers resulted in a reduction of the…