Because the Respondent objected to the appraisal, a final determination cannot rest entirely on it. In other words, even though the appraisal appears to support a significantly lower value for the subject property, the Board cannot change the assessment unless other evidence that is not hearsay also would support such a change. The non-hearsay evidence in the record includes the Petitioners’ description of the property and the Form 131 petitions filed in this matter. These exhibits, however, do not prove the current assessment is wrong or support a specific lower value.
The Petitioners’ comparison of assessed values and appraisal values is based on the hearsay valuation from the appraisal. Additionally, the assessed values of $188,700 and $528,600 identified in this analysis are the 2012 assessments for these parcels, not the 2011 values. The Petitioners provided no link between these 2012 assessments and the required valuation date, March 1, 2011. This comparison is of no probative value. Long, 821 N.E.2d at 471.
The Petitioners failed to make a prima facie case for changing their 2011 assessments.
