[{"_1":2,"_87":-5,"_88":-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],{"_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",6597330,"mediaKeyId","3798872-3b97082e870992cc687e7607564f7183","parentId",3798872,"title","Dickinson board caps residential revaluation increases at 15% after assessor presentation and public outcry","audioSeconds",12294,"startMs",356000,"endMs",12650000,"viewUrl","/Search/View?dp=1&key=3798872-3b97082e870992cc687e7607564f7183&start=356&end=12650","thumbnailUrl","https://assets.pipeline.soar.com/3798872-3b97082e870992cc687e7607564f7183/thumbnail_356000.jpg","articleUrl","/articles/6597330/Dickinson-City/Stark-County/North-Dakota/Dickinson-board-caps-residential-revaluation-increases-at-15-after-assessor-presentation-and-public-outcry","mediaUrl","https://secure.pipeline.soar.com/6597330-1e21f818cc3c2c95b99d28341426d8eb/orig.mp4?Expires=1771199785&Signature=ex15N-PNrdEIltMsyBUFqdUCaHJxz-561lhH~eYSO55gMi-sMErmH2PBvr0mpmtNVFJ-7I1E1DymVqlm7eERxIhGve2Qt9alDczn1d7SCRMGwWYm4gfGPWscjBhAjAk2SP~JostNfR-7NesJllBedUeb2i0RUkgNmBn68fCpCNhN9nFvZz7yXhp5ZuC4e8CZujwG5hEGRBYepcoRuATRiU9kuHSJtcuMdqiJdBuxxW-PIoGcup1vrioTAJPlHZ~PKVu9y11W93Ms3BQQ8f-bAqFTbRaASV~2ZYlrIqExpuMp25yQCXCzjxlpvfOv6DEdxLTrzzhjF4l9N2rDAA0riA__&Key-Pair-Id=KUT5TJCACFTXG","author","City of Dickinson, KS","date","2025-04-14T23:59:32Z","article","The Dickinson City Board of Equalization on April 29 approved a motion to cap residential revaluation increases at 15% for this round of revaluations, exempting new construction and properties sold within the last 24 months, after an extended presentation by the city assessor and more than two hours of public comment.

The board’s action came after City Assessor Joe Hirschfeld summarized how the assessor’s office determines “true and full value,” explained the city’s six-year revaluation plan and showed data on recent market activity. “There’s a lot of misunderstanding about the role of assessors and how they affect the property tax that homeowners pay,” Hirschfeld said during his presentation, adding that assessors determine value but do not set tax rates.

The decision followed wide-ranging public testimony from homeowners who said their assessed values had risen sharply this year. Multiple speakers described single-year increases they called “sticker shock,” and asked the board for relief or a phased approach. Mason Simons told the board his assessed value had increased roughly 30% in one year and urged steps to limit future increases; others, including Diane Dukshire and David Steinbach, detailed individual appeals and requested inspections or corrections to property record cards.

Why it matters: The board’s 15% cap is meant to give homeowners who face large single-year increases some relief while staff continues a citywide revaluation program that the assessor said is intended to reach every neighborhood on a six-year rotation. The board emphasized the cap applies only to revaluation adjustments this year (not to new construction or recent arms-length sales), and that county and state review remain options for property owners who disagree with local appraisal decisions.

Key facts and numbers: Hirschfeld told the board the assessor’s office currently plans to visit about 1,059 houses this year as part of the revaluation cycle; staff applied a uniform 7.5% base market adjustment in many areas and then targeted larger changes where sales data or on-site inspections warranted it. He reported median sales ratios (assessed value divided by sale price) of about 85.7% for commercial properties and 84.8% for residential properties before adjustments, and said the office raised apartment values and hotel values to bring those classes within tolerance. The assessor reported total true-and-full valuation figures presented to the board for 2025: commercial about $1.307 billion and residential about $2.037 billion.

Public comment and staff response: Speakers repeatedly asked why assessed values often exceeded recent sale prices. Hirschfeld and staff explained that the assessor uses a computer-aided mass appraisal (CAMA) that models cost, depreciation and market sales across the year rather than relying on any single sale; they also noted non-arm’s-length sales (for example family transfers or foreclosures) and one-off factors can distort comparisons. Hirschfeld encouraged homeowners with questions to contact the assessor’s office for card corrections and inspections.

Local policy context: During the meeting staff and commissioners discussed House Bill 1176, which at the time of discussion had passed the House with amendments and would increase the primary residence credit and cap taxing entities’ budget increases (the assessor noted the bill’s reported cap on taxing-entity budget increases at roughly 3%). That state-level change, if enacted as described in committee discussion, could limit how much taxing jurisdictions can raise budgets even where assessed values rise.

Board action and vote: After debate, the board voted to apply a 15% cap to residential revaluation adjustments this year (excluding new construction and sales within 24 months). The motion passed unanimously with Commissioners Oderman, Riddle, Frederick and Chair Baer recorded as voting “aye.” The board noted property owners retain their statutory right to file formal abatement appeals to the county equalization board.

What’s next: The assessor said staff will continue inspections and will work with property owners who request reviews; the board advised staff to document any recommended corrections so they can be considered administratively or at county review if necessary. Owners who wish to pursue a formal change can file the abatement forms and present evidence at county-level review.

Ending: Commissioners thanked assessor staff for the lengthy presentation and recognized the difficulty of balancing accurate valuations with taxpayer concerns. Several commissioners said they view the cap as a temporary measure to ease short-term impacts while the city completes its revaluation cycle.

","mediaType","Video","parentTitle","Board of Equalization Meeting - April 9, 2025","oneSentenceSummary","The Dickinson City Board of Equalization on April 29 approved a motion to cap residential revaluation increases at 15% for this round of revaluations, exempting new construction and properties sold within the last 24 months, after an extended presentation by the city assessor and more than two hours of public comment.","taxTitle","Dickinson City, Stark County, North Dakota","taxId",51194,"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},6597325,"Board denies Amazing Grace Church abatement, approves exemptions list with one removal",11304,86000,11390000,"/Search/View?dp=1&key=3798872-3b97082e870992cc687e7607564f7183&start=86&end=11390","https://assets.pipeline.soar.com/3798872-3b97082e870992cc687e7607564f7183/thumbnail_86000.jpg","/articles/6597325/Dickinson-City/Stark-County/North-Dakota/Board-denies-Amazing-Grace-Church-abatement-approves-exemptions-list-with-one-removal","https://secure.pipeline.soar.com/6597325-1099d6942d60ce394598d5c5dd957a1e/orig.mp4?Expires=1771199785&Signature=aDwF~zlWfqTRzN-xEfTzYoMK1aQL3LeL3LW-yoCXgNVZdcH1eG8rY70Ufej7Wezv98bbmNGzYwUaWVFD1DOvd5VZgiTYxJiNtiWsQ8CYg~PZAKjblQlMvXA2Ojfplf-4okAHB7o8GCESkzWijV0qLHGq6xphDF2EakBPVv~-4ngif4uwoMQJVpqvGAH-FuZcJRBQkfHRATh0hqC3K7SKTGatvk7HncWKTnx4moYZuH55~yhH-V4wJRIyvfBCA68IziCx56hUfp2tpWOnvsY23GQ3KnP6L-ZzMBMZT3tjL4TFTDyfcabOWTizm1dDgctFPQMIzdslaIc~MIUDGbpvgg__&Key-Pair-Id=KUT5TJCACFTXG","At the April 29 meeting of the Dickinson City Board of Equalization the board denied an abatement application relating to a property occupied by Amazing Grace Church and approved the city’s 2025 exemptions list after staff recommended removing one parcel that does not qualify for tax-exempt status.

Background and staff finding: The assessor’s office and city legal staff told the board the parcel occupied by Amazing Grace Church is not owned by an exempt religious organization and thus does not meet the state standard for a religious property exemption. “There is an attorney general’s opinion on point on this issue that says that in order for a religious organization to have a tax exemption the property must be owned by the church themselves,” the staff attorney said during the meeting, and added that the property must also be used for religious purposes to satisfy the two-part test.

Board action: A motion to deny the abatement application was moved and the board voted in favor. The board then considered the annual exemptions list and approved it with the staff-recommended removal of the parcel in question. Commissioners recorded “aye” votes for the abatement denial and for the exemptions list approval.

Why it matters: Owners and occupants who believe they are eligible for exemptions must meet statutory requirements on ownership and use; where the occupant is a religious entity but the legal title is held by a for-profit or nonexempt owner the exemption does not apply under the cited attorney general guidance. The assessor’s office noted the property owner retains the ability to seek further county review if they wish.

Votes and next steps: The assessor’s office will remove the exemption from the roll for the identified parcel, add the parcel’s taxable value back into the city’s roll (the staff cited a taxable-value increase tied to that parcel of $18,890 on a true-and-full value of $377,800), and notify county officials and the property owner. The property owner may consult county staff or pursue further legal review.

Ending: The board emphasized property owners may still present additional information and are not prevented from pursuing county-level equalization or legal remedies.

","The Dickinson Board of Equalization denied an abatement request for a church-occupied parcel that is owned by a for-profit entity, citing an attorney general opinion requiring ownership and use by a religious organization for exemption. The board also approved the city's 2025 exemptions list with the single parcel removed.","actionData","errors"]

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Dickinson board caps residential revaluation increases at 15% after assessor presentation and public outcry

Board denies Amazing Grace Church abatement, approves exemptions list with one removal