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a <br />m <br />m <br />The PA' resented a sales _:comparison appTgachmith 4 comp arable sales in a_'Chart.: <br />The: sales . were all within the subject project, Comparable I was. a frees-tanding, unit <br />like the subject. Coinparables:2, 3 and:4 were attaclied:units'lo:cated across the <br />- <br />. street.from the subiect Three ofthe comparable sales took -place: between June and <br />December 2.021.''Compatable:190:14 April 2022.- The.subjeet. sold July. 2023 for - <br />$780,000. Itis also" noted that: deducting a 15% cost of:sale (COS) from the sale <br />price of the subject would indicate a just value of:$667,250. or $409. SK Thisis <br />above the curteAt. assessed .value. <br />The PA. applied. a 29%'time adjustment to4he four comparables. After the time <br />adjustment, the comparables ranged from $441 SF'to $575 SF. Ifis hotedthdt ... <br />comparables: 1 and 4. wereibf -.'similar -s'ize asothe' subje'c'tand sold for $443 SF and: <br />$499 SP or an: av`erage-of $471 SF. Deducting a 15% COS -m*dicqteg:a Just -value of <br />$4.00 SF. The'four. co#ipdrable§,'dftera*time. adjustinent, indicated an average of.:: <br />$4494 SF.:This res"ultg in apir'eliminary.--'valueffiri the subject of $805,220."Deduciing <br />a 15%:C -OS indioated:ajust value: of $684;437. This supports the bill -tent assessed:: <br />value'. .... .... <br />m <br />m <br />SunlIhAiry of evidence ptesefited. by the,petition6r: <br />a a <br />The., petitioner did- not reqye;8t: a Just Value.,: - <br />a .... <br />a <br />The-: petitioner presented portion'of the property c . ard f6' the unit Which: i- next <br />p r s <br />door r- to his , The property card indicated that: the just: value of the unit was <br />$387,322. This':.unit had: been hom­estead6d for several yebxs and :a's-dresult had a <br />Maximum Save Our.Ho . mes Portability of $247,734,. indicating. a marketvalue for'" <br />the -unit of $635,056 "This was similarto the assessed value ,of the subject. <br />Rebuttal Testimony: <br />