I agree that a dock, seasonal or permanent, enhances the value of the property and, consequently, should be reflected in the assessed value of lake front property. I recently replaced a permanent dock with a seasonal dock that gets cranked up and IMHO the seasonal dock is the better option; I no longer need to run a water circulator through the winter or be concerned about wind-blown ice damaging the dock. If I had a boathouse, I probably would have a different view, but that is not an option if your property does not have a boathouse that is grandfathered under prior law.
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