Michael Anthony Celine challenges Southgate Unit 12 assessment

Laura O'Brien, the hearing moderator, confirmed the town had valued the condo at $904,800 and that Celine asked the board to reduce that to $800,000. Celine said Unit 12 is the middle of three smallest units at Southgate and argued the town’s card shows adjacent Units 11 and 13—both near the same size—were appraised lower.

Celine said the differences do not reflect upgrades: “we haven't done anything other than painting,” and he pointed to identical common charges and square footage as the basis for parity with Unit 11. He pressed the panel to consider the town’s own data, telling the moderator, “That's the only thing we are supposed to go by is what it would be valued in the market today.”

Moderator O'Brien explained that the full board and assessor will later review the submitted materials and noted the appeal hearing is the record for that review. The exchange focused on comparables and the mechanics of the town’s card rather than on any new structural evidence; Celine said he would accept a value equal to Unit 11 if the board found that fair.

The hearing concluded with Celine leaving documents for the board’s review. The panel did not reach a decision at the session; O'Brien said the board expects to review the package later in the month and notify appellants of any change.