This is taking money out of my pocket ... and is directly affecting everyone else in this town. It's not fair. It's not equitable. This is just an example of what's going on elsewhere in town.”

Joseph Lach

My goal is to always make sure that people are properly assessed.”

Tiverton Tax Assessor David Brown

The Town of Tiverton is reviewing multiple property assessments completed by the town's former revaluation firm, after several property owners on the east side of Seapowet Avenue complained that their land increased in value by as much as 178 percent during the town's recent statistical revaluation. Meanwhile, they're upset that even as their assessments rose significantly, some waterfront property owners across the street saw their land values decrease by 20 percent or more.

Tiverton is required by the state to complete a full revaluation of all properties every nine years, and also to do a statistical update every three. This past year, New England Revaluation submitted the lowest bid and was hired to complete the town's statistical revaluation, but for at least the three previous cycles, those revaluations were performed by Vision Appraisal.

When Joseph Lach and his friend and neighbor Peter Dowling got their assessment letters late last year, they were outraged. The value of Lach's six acres at 996 Seapowet had increased 118 percent, from $118,100 to $257,000. And Dowling's 1.56 acres just to the north at 934 Seapowet increased from $105,700 to $294,100 — a 178 percent increase. In a small stretch of about four parcels just southeast of the Seapowet bridge, land values all rose similarly — 117 percent, 178 percent, 178 percent and 178 percent. But across the street, where larger homes sit on waterfront lots overlooking the Sakonnet River, the situation was markedly different. Land values there decreased in value by anywhere from 4.8 to 29.5 percent, according to town tax records.

Lach, who along with Dowling appealed his assessment, said he is incensed at the disparity. He said he thinks it's "sad" that property owners of lower means are "supplementing" those with more money, and more valuable waterfront land.

"This really affects the modest homeowner," he said. "This type of action by the town and this reval company hits all the working residents of this town that don't have as much money. This is taking money out of my pocket, Peter's pocket and is directly affecting everyone else in this town. It's not fair. It's not equitable. This is just an example of what's going on elsewhere in town."

What happened?

Both Lach and Dowling appealed their assessments, and both were granted modest reductions — Lach's land increase dropped from 117 percent to 83 percent, and Dowling's from 178 percent to 146 percent.

Tiverton tax assessor David Brown said he sympathetic to both and understands their anger. But he said the new values, high as they might seem, are appropriate and result from a "correction" New England Revaluation performed this year.

Brown said that over previous revaluation cycles, Vision Appraisal might have come up with incorrect values for land with waterfront and waterview classifications. In the case of Lach and Dowling, "they're making an assumption that the assessments three years ago (during the last revaluation) were correct."

That might not be the case, he said.

"The last time Vision (completed a statistical revaluation) they didn't really touch the land values. I'm not exactly sure why they did that. So when Vision did (its last update three years ago) they didn't take into consideration water views or that type of thing."

Past assessments for Lach's land bear out that theory. In 2012, town records show that his land assessment dropped from $168,000 the previous year, to $118,100. Over the next three revaluations, the land remained at $118,100 before jumping to $257,000 during this past revaluation.

Across the street, waterfront properties might have risen improperly in previous years, Brown said. And that's why he said the current values come from a "correction" — those that were previously under-assessed rose to correct the past inaccuracies, and those properties that were previously over-assessed received valuation drops this past year.

"He's getting a correction one way," Brown said. "Across the street went the other way."

Much of this came as news to him, Brown said, as town officials are not part of the revaluation process itself and therefore don't have "boots on the ground."

"The key thing to remember is that when reval companies do their work, they have to meet national standards. But until someone brings an issue to my attention, I'm not aware of it."

While he believes the Lach and Dowling properties are now properly assessed post-appeal, he said the appeals "definitely brought to light that there are some possible issues, and those are under review."

Though he doesn't know how many other property owners experienced similar issues, "we're probably talking about hundreds of properties that either did not have their views considered or had a different view considered."

In the case of Lach and Dowling, "I understand the upsetness, but I did explain the process. My goal is to always make sure that people are properly assessed."

Lach and Dowling said that with their appeals complete, they've resigned themselves to the tax increases that will result from the new assessments. That won't change the feeling that they've been wronged, Dowling said.

"I have to live with it," he said. "When I (built my house) 28 years ago I remember saying to my neighbor, 'Jeez, the taxes are high here. He said, 'If you love where you live, you pay it.'"

"And I love where I live."