Sherman 2023 Revaluation Report (J.F. Ryan Associates)
Records Date: September 22, 2026
This summary report, submitted by Certified General Appraiser John Ryan, outlines the general methodologies utilized for the October 1, 2023 Grand List revaluation. The document reveals that the residential sales ratio study was based on a highly limited sample of only 43 sales, generating a median assessment ratio of 63% and a Price-Related Differential (PRD) of .9951. It establishes a base residential living area rate of $85.00 per square foot and a base 1.84-acre land lot value of $92,000. Crucially, while this document was provided by the Assessor's Office in response to an August 17 FOIA request, it omits the actual CAMA master schedules, sales disqualification logs, and informal hearing adjustment logs that were legally requested.