Journal of Environmental Law & Litigation : Vol. 23, No. 2, p. 357-400 : CAFO Grief: Using Tax Grieving Procedures to Protest Industrial Animal Factories
Murphy, Laura Bucher
This Article presents a potential tool for those homeowners negatively impacted by industrial animal farms to use. It is a general roadmap for property tax assessment protests for residences near factory farms. It draws largely from a publicly available guide, also by this author, that was created as part of the Vermont Law School Environmental and Natural Resources Law Clinic's (ENRLC) project to facilitate these types of protests. The project recognizes that when localities fail to account for the devaluing impacts that factory farms have on neighboring properties in making property tax assessments, they mistakenly overestimate the fair market values of those properties, which results in unfair and falsely high property taxes. If, in contrast, factory farms are properly taken into account, neighboring residences will receive fair assessments and fair tax bills, and localities will be more likely to consider the true costs of factory farms when making relevant policy decisions.