[{"_1":2,"_99":-5,"_100":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6061031,"mediaKeyId","3287573-b6a3650dbd88641986ebfce4e37cc645","parentId",3287573,"title","Board pauses several commercial appeals, requests more documentation and questions statistical valuation methods","audioSeconds",225,"startMs",3225000,"endMs",3450000,"viewUrl","/Search/View?dp=1&key=3287573-b6a3650dbd88641986ebfce4e37cc645&start=3225&end=3450","thumbnailUrl","https://assets.pipeline.soar.com/3287573-b6a3650dbd88641986ebfce4e37cc645/thumbnail_3225000.jpg","articleUrl","/articles/6061031/Oklahoma-County/Oklahoma/Board-pauses-several-commercial-appeals-requests-more-documentation-and-questions-statistical-valuation-methods","mediaUrl","https://secure.pipeline.soar.com/6061031-51c912cc54c112f82cd5a814781b29ae/orig.mp4?Expires=1771089365&Signature=izOq6WQvilwfczxC~w9wAy6lq6EHDJFXyL62KSSTW3i9UBzh7ATVhP85mjE41fKioV0gvM6InGaFvKclPEj-4ePiib5MSB-zWhEUOkUI2y8hX7c7NN2RvfGUlzqMA64YnqhwlEYO38y1yqsD5Lo~18vjjX6TC09zyyu1F7jnUXERKjUztnKhW3uzKYJSIYU87xQ5G2S6A5xJzpSyBZ7MLRktIHI7hg3KACpqnqRkbM7PJk~PozBWKis8mFxqyQjiLmuZaeXCZL~ImGmbkymxylmSxKxHEW-OuRxhFRCkmgbs0VYbw8py9vbGToePZBSlHwEESb18EX3dvABaKEiq0g__&Key-Pair-Id=KUT5TJCACFTXG","author","Oklahoma County, OK","date","2025-05-13T03:38:30Z","article","The Oklahoma County Board of Equalization on May 12, 2025 held several hearings on commercial property appeals and delayed decisions on multiple items while staff and parties supplied additional documents, questioned comparable selections and reviewed the assessor’s valuation process.

Why it matters: these cases illustrate the board’s scrutiny of valuation methods — particularly how income approaches, sales comparables and automated statistical models are applied — and the importance of complete documentation in appeals.

Board members and agents debated particular items including a 24-room motel (later named the Sunset Inn in the record) and a 11,900-square-foot industrial/warehouse property at 300 Northeast A40 Fifth Place (recorded as BOE number 104). Agents and owners frequently told the board they did not provide profit-and-loss statements (P&Ls) or full expense records; several owners cited increased insurance and management costs.

On the industrial appeal (BOE 104) the assessor’s report listed a 2022 sale price around $975,000 and an assessed value of $1,322,435. The assessor’s presenter explained the office used a new statistical valuation workflow (SPSS/IBM statistical software) for commercial categories this year; staff clarified this is not “AI” but a regression-based modeling process that pulled recent comps, some dated 2025. Board members asked for copies of the comparator sales and for clarification of vacancy and expense assumptions the model used, and agreed to hold that item until Friday so the parties could review the comps and any undisclosed sale prices.

On motel appeals, hearing staff and agents disputed which comps were comparable (Main Street high-traffic sales versus lower-traffic local motel sales) and whether market vacancy or a subject’s management-driven vacancy should govern the income approach. For one motel, the assessor’s hearing officer noted the subject property’s actual income and operating expenses produced a much lower value than comparable sales, prompting a midrange judgment by the hearing officer; in other cases the assessor’s staff declined to lower an already low per-room assessment.

Board Chair Eleanor Thompson and members Fred Towne and Teresa Sellers presided over the hearings. The board repeatedly emphasized that, under BOE appellate rules, new evidence typically cannot be admitted after the informal meeting unless the assessor agrees; conversely, the board asked staff to supply missing comparator details and sales disclosures so it could complete its determinations.

Several items were continued to allow staff to provide supporting documentation and to give property agents time to review comps pulled from the assessor’s statistical reports. The board scheduled follow-up work and instructed staff to circulate any additional materials to the parties before reconvening.","mediaType","Video","parentTitle","Tax Roll Regular & BOE Special Meetings 05/12/2025","oneSentenceSummary","A cluster of commercial valuation appeals were held May 12, 2025; board members asked for additional comps and documentation and delayed decisions on several items while staff gathers data and clarifies model inputs.","taxTitle","Oklahoma County, Oklahoma","taxId",2676,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6061036,"Board sets fair-market value of one commercial property at $1.782 million after compromise",44,2309000,2353000,"/Search/View?dp=1&key=3287573-b6a3650dbd88641986ebfce4e37cc645&start=2309&end=2353","https://assets.pipeline.soar.com/3287573-b6a3650dbd88641986ebfce4e37cc645/thumbnail_2309000.jpg","/articles/6061036/Oklahoma-County/Oklahoma/Board-sets-fair-market-value-of-one-commercial-property-at-1782-million-after-compromise","https://secure.pipeline.soar.com/6061036-7e4578336b8849f09c0b4a811d7b7449/orig.mp4?Expires=1771089365&Signature=iMi6OR9hoFJTYz~a6LCZMbOpVRxYHn5jZuE5tWPUbSL7gGV-UaVaO6Li-~jsRVvOsl021WgUNfIr-pw1avvk8tzMMqtN~BQeidlIYyGZiy1KgDWv-XgR058vRwbQF6ztDAP9rJDr6TA03ABfSz2ZZCqhEnKKjjy00PjPtY0Pb6EUYYE-kAPdhHN4GoVnvJ4UcH3893nnJdOtSUOYSKDyCcCaRMvT6X0H-AgsGE2yBThWpy5CoCzLxk12XxBoHC6J-Mo7Xsmy1mmyfZeifqBCFkwy7fxqJYm0WUQ7dSLU4rRO0qGqe9tiRLY0HdrEiSJUjlLURFvuUzdlxFHPbmY0~A__&Key-Pair-Id=KUT5TJCACFTXG","The Oklahoma County Board of Equalization voted May 12, 2025 to set the fair-market value of a commercial property at $1,782,000 after the hearing officer and parties presented competing income and sales data and the board approved a compromise.

Why it matters: the board’s determination will set the taxable value for the property and affect the owner’s tax liability for the assessment year.

At the hearing, board members and staff reviewed an assessor valuation that began near $2,000,004 and had been adjusted downward during review. The hearing officer reported his own income analysis, which produced a lower estimate of roughly $1,572,286 based on the agent’s submitted income figures. Board members and the agent discussed sales comparables that showed higher per-unit values; the parties negotiated and the board moved to set the value at $1,782,000.

The motion to set that value was moved and seconded during the meeting; the clerk recorded affirmative votes and the board announced that the motion carried. The record in the hearing shows the board asked staff to notify interested parties by mail of the decision.

Speakers who participated in this item included Eleanor Thompson, chairing the hearing; hearing staff who presented the income and sales analysis; and the agent representing the property. The hearing record shows the board considered both the income approach and sales comparables when setting the compromise figure.

The board’s action was entered on the record as the resolution of that appeal; a written notice will follow to the parties in the case.","On May 12, 2025, the Oklahoma County Board of Equalization set the fair-market value of a commercial property at $1,782,000 after parties and staff discussed income and sales comparables and agreed on a midpoint.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6061041,"Oklahoma County board hears Days Inn valuation appeal; hearing officer cites low occupancy and sales comps",266,877000,1143000,"/Search/View?dp=1&key=3287573-b6a3650dbd88641986ebfce4e37cc645&start=877&end=1143","https://assets.pipeline.soar.com/3287573-b6a3650dbd88641986ebfce4e37cc645/thumbnail_877000.jpg","/articles/6061041/Oklahoma-County/Oklahoma/Oklahoma-County-board-hears-Days-Inn-valuation-appeal-hearing-officer-cites-low-occupancy-and-sales-comps","https://secure.pipeline.soar.com/6061041-493323a038c5030fa376ae07ba3e3af0/orig.mp4?Expires=1771089365&Signature=P1BQFl8Q47hiGWXmXzRsQMiDGzxGLMrNTm0T3ZeYVvSdUWxOyzz9hIn-PSYeg5P-COAMuj1NNzgMI7Y6meS7ZZruYbKRUpyNxOWuy4KbFLwysCbW9b07s~qs4SEI84E7CAMQrmLQ-zaQbp62S3q335AFauKbrtDs9beY1xmDeoWgy2E0etsAuuIjh81tTKqv2mPhRqZLzuAcVXUGJefjZA6CG1uF7FUrUbEbBg0OmnICJa~JM8DcrJI6aIRzmo5Qcc9-Ew1nWQrQTPEb6h1vHieZpy1gPeccnlCpLrCzCbwEK933B4kTymNqsCQV6~qt8F4kLIJtJKoNyjdkK6lKwg__&Key-Pair-Id=KUT5TJCACFTXG","The Oklahoma County Board of Equalization heard an appeal on May 12, 2025 over the assessed fair-market value for the Days Inn near Frontier City, with parties disputing income and sales comparables used to set the assessment.

The dispute centers on a commercial hotel at 12013 North Interstate 35 Service Road (account 122701150). Oklahoma County Assessor Larry Stein’s office initially set the value at $2,791,940 and later reduced it to $2,190,000; the property owner asked the board to set the value at $1,760,000. The hearing officer reported an intermediate adjustment to approximately $30,000 per room based on sales comps and income data presented at the informal meeting.

Why it matters: commercial motel values in the Frontier City corridor affect tax bills for owners in an area several speakers described as having declining tourism and market support. The board is considering whether income statements, vacancy rates and local sales comps justify a lower assessment.

At the hearing, Jason Helm, an evaluation analyst, summarized the assessor’s review of income and sales data. Helm said actual income for the subject property ran about $18,679 per room, with a typical income figure close to $18,807 per room, and that motel sales comparables clustered near $35,000 per room. Helm said he adjusted the valuation down to $30,000 per room and provided notices of the change to the agent.

The property owner’s representative described sustained drops in occupancy in the Frontier City corridor and the effect of short-term rentals and downtown marketing programs on outlying hotels. The parties disputed the number of rentable rooms (records and speakers alternately referenced 73 and 74 rooms) and whether recent capital improvements or deferred maintenance should affect the valuation.

Helm and others emphasized that the property’s reported actual occupancy in the income statement was about 39 percent, a figure the assessor’s office used in its income calculation. The hearing officer told the board that the income approach produced a materially lower value than the sales comps alone, and that he had chosen a midpoint to reflect both data sources.

The board closed the hearing on BOE number 98 without announcing a final decision and notified parties that the appeal record is appellate in nature (no new evidence will be received unless the assessor consents). The board said it will notify the parties by mail when it issues a determination.

Speakers quoted in this article are drawn directly from the hearing record.","At a May 12, 2025 Oklahoma County Board of Equalization hearing, property owner and county hearing staff disputed the assessed fair-market value for the Days Inn near Frontier City; the board closed the hearing and will issue a decision later.","actionData","errors"]

Article not found

Board pauses several commercial appeals, requests more documentation and questions statistical valuation methods

Board sets fair-market value of one commercial property at $1.782 million after compromise

Oklahoma County board hears Days Inn valuation appeal; hearing officer cites low occupancy and sales comps