The policy provides that the local Health Officer shall notify the Supervisor of Assessments
of lots failing a “perc” test at the same time the property owner is notified of the failure.
The Supervisor shall reflect the “non-perc” condition in the lot valuation for the next July 1
tax year, if the condition is not already reflected in the value.
Care should be taken when valuing these accounts. Lots are considered buildable until written
evidence is produced on the contrary by the Health Department. When an account does not
pass the “perc” test, the Supervisor should ascertain from their local Health Officer if:
- The entire lot is involved;
- More than one building lot is involved;
- An alternative system can be installed;
- The lot can be retested and the likelihood of passage;
- The lot is non-buildable until public water and sewer is installed.
The valuation of these accounts should take into consideration all of these factors.
The measure of the effect should always, when possible, be extracted from the market price.