No, no and no again.   The town appeal board and the courts can only make two decisions one to lower the taxes and the other is not to gave any reduction in taxes.  There is only two ways for the town to increase your taxes.  One, if they increase the taxes for everyone in the town, a town wide reassement, then they can increase yours.  Two, if you do improvement that require a building permit the town assessor is able to increase your taxes because of those improvements.  That all the  assessor can do.  Reduce your taxes or keep them the same.