Terfloth v. Town of ScarboroughAnnotate this Case
In 2010, the assessor for the Town of Scarborough valued Plaintiff’s property for the tax year 2010-11 at the same assessed value as set in 2005. Plaintiff subsequently filed an application for a tax abatement, which the assessor denied. Thereafter, Plaintiff filed an application for assessment review with Scarborough’s Board of Assessment Review, arguing that the Town’s assessor substantially overvalued his property. After a hearing, the Board denied Plaintiff’s appeal, concluding that Plaintiff did not meet his burden of showing that the property was substantially overvalued relative to its market value. The Supreme Court vacated the Board’s determination and remanded for a reevaluation of Plaintiff’s property, holding that, in this case, the evidence established that the property was substantially overvalued.