Corner lots, flag lots and unusable land
Square footage is not usable area. Where the difference is large, the assessment should reflect it.
Land assessment usually starts from area. Two parcels of identical area can be very different to use.
Shapes that carry less value
- Flag lots — most of the area in a driveway strip.
- Steep or ravine land that cannot be built on.
- Easements — utility, drainage or access corridors that cannot be built over.
- Detention and retention areas serving a subdivision.
- Narrow frontage restricting what can be sited.
Corner lots cut both ways
Sometimes worth more — better light, two frontages. Sometimes worth less — double setbacks reducing buildable area, more traffic, more pavement to maintain. Which applies depends on local zoning, and setbacks are checkable in the ordinance.
How to argue it
A survey showing easements and unusable area. The zoning ordinance showing setbacks. Then compare assessed value per square foot against regular lots nearby: if your unusable parcel is assessed at the same rate as a clean buildable one of the same size, that is the discrepancy.
Ask about influence factors
Assessment systems can apply negative influence factors for shape and topography. Ask whether one has been applied to yours, and to comparable parcels.