EASTON — Aroostook County Commissioners recently awarded tax abatements for Amish-built barns in Easton. According to the documented decision, commissioners found that the residents proved their current assessment was “manifestly wrong,” and that the structures are not attractive to any buyers outside the Amish community, as they do not have amenities such as electricity, running water, bathrooms, concrete floors, insulation, or air conditioning.
The decision, which is publicly available, states that the Town of Easton’s reasoning for evaluating the barns at a higher price were based on town tax rates doubling and tripling, a lack of sales data regarding these barns, and adjustments made to equalize property values across the board. The town’s mill rate of 17.4 was also cited in the decision.
Commissioners believe the Amish successfully met the “burden of proof” that their barns were evaluated too high, and found a “wide and real disparity” between the costs to build these structures and the municipal valuation. They also found that, since the structures are unique to the Amish, the “pool of potential buyers is practically limited to the Amish.”
Six abatements were subsequently ordered, along with seven property assessment reductions. Eli H. Glick received an abatement of $468.35 and an assessment reduction from $107,667 to $80,750. Uria E. Miller received a $406.25 abatement and an assessment reduction from $93,391 to $70,043. Jacob E. Miller’s property assessment went from $129,501 to $97,125, resulting in a $563.34 abatement. Samuel Swartzentruber received a $436.95 abatement and his assessment moved from $100,446 to $75,334. Enos M. Yoder was given a $419.76 abatement and an assessment reduction from $96,494 to $72,370.
Two of Jonas Gingerich’s properties were given a lower assessment; one structure moved from $109,442 to $82,081 and the other went from $33,560 to $25,170, resulting in a $622.07 total abatement.
