PLYMOUTH, Ind. — Nancy Kramer appealed her 2025 assessment on a condominium at 2250 Fairfield Boulevard during Marshall County’s administrative hearing on Aug. 21, 2025, saying she was startled by a 25.6% increase this year and that she has made no major improvements to justify such a rise.

Kramer told the board she has lived in the unit for about 22 years and said her assessed total had risen from modest year-over-year increases in the past to a jump she called “totally unreasonable.” Kramer said her records show the new assessment produced about a $30,000 increase in assessed value and asked how that could occur without major work to the unit.

County representatives explained the statutory approach the office uses to set values: Indiana’s standard evaluation is a market value-in-use established by comparing sales and assessments across a geographic area and adjusting when sale prices indicate an upward change in market level. Peter Paul and another assessor representative said sales in the Fairfield Boulevard area since 2023 and 2024 show substantially higher market prices than earlier years, and that the sales-ratio study used by the office produced the larger adjustment now reflected in the 2025 assessments.

County staff showed recent sales of comparable single-story and similar units that sold in the $180,000 range, and said those sales drive the county’s upward revision even if a given unit has not been physically renovated. The county emphasized that replacement-cost measures and higher construction costs also factor into valuations.

Kramer said she is retired, on a fixed income, and intends to live in the unit “till I die,” adding she fears being “priced right out of my home” if recursive large increases continue. The board did not announce a decision at the hearing; the appeal will continue through the board’s administrative process under IC 6-1.1.