The Adams County Board of County Commissioners held a study session on September 29, 2025, focusing on the county's property tax outlook for the upcoming year. The meeting revealed a surprising 6.3% increase in the preliminary assessed value of taxable properties, translating to an additional $21.4 million in property tax revenue for 2026.

County officials received the preliminary certification from the assessor's office on August 25, which indicated that both real and personal properties within the county would be subject to the new tax mill levy. This increase was unexpected, as prior assessments suggested a flat outlook. The discussion highlighted the complexities of property tax assessments, including the impact of abatements—refunds issued to taxpayers who successfully challenge their property values. The county anticipates collecting $9.4 million in abatements for the next budget year, a significant rise from $2.1 million in 2024.

The meeting also addressed the implications of Senate Bill 24 B-1001, which aims to mitigate rising property taxes for residents. Changes to assessment rates were discussed, particularly for commercial properties, which will see a decrease from 27.9% to 25% in taxable value. This adjustment is expected to result in a $10 million reduction in revenue for 2026. Residential properties will experience a smaller decrease, estimated at around $2 million.

Officials noted that the overall growth in assessed values is influenced by statewide trends, with a threshold of 5% determining the applicable assessment rates. The county is currently operating under the assumption of a 6.25% rate, but fluctuations in statewide growth could lead to adjustments in projected revenue.

In conclusion, the study session underscored the dynamic nature of property tax assessments in Adams County, with significant implications for future budgets. The county will continue to monitor these trends closely as they prepare for the upcoming fiscal year.