A homeowners association sought to reduce its taxes on a common element parcel.  A complaint for valuation of real property was filed with the County’s Board of Revision.

Kaman & Cusimano successfully argued in front of the Board of Revision that the association should only be paying a nominal value on the parcel as it was required to be open space by the city’s ordinances.  The Board of Revision agreed and reduced the parcel’s value by over $150,000.