GATES COUNTY, Aug. 6, 2025 — The Gates County Board of Equalization approved a series of administrative tax actions on Wednesday and heard preliminary discussion from county staff about upcoming levy-setting and potential budget cuts under new lid rules.

At the 8:32 a.m. meeting the board approved the agenda and minutes and then handled equalization business, including placing administrative corrections on the record; accepting withdrawal of two protests filed by Jill Nelson; rejecting two protests from Jen Graff and Sandy Eckhoff that arrived after the June 30 deadline; correcting a previously numbered tax correction slip; and approving tax correction slips Nos. 17 and 18. Motions to approve the agenda and to adopt the minutes passed on motions moved by Jurgens and seconded by Adams; votes on the record were unanimous for each recorded motion.

The board approved withdrawing two protests from Jill Nelson after a motion and second; the board also voted to reject two protests that were filed after June 30, which the board said is the state deadline for timely protest submissions. A renumbering of a previously approved tax correction slip (from No. 14 to No. 16) was treated as an administrative correction and approved.

The board approved tax correction slips Nos. 17 and 18. County staff said the two corrections together change assessed values by roughly $6,500 (a net reduction across the two parcels). For one parcel described in the meeting as “Summit Fork,” staff reported a reduction in the assessed value discussed as moving from 3,074,000 to 2,488,000 in the records reviewed at the meeting. The board voted to approve and authorize signatures on the correction slips; the motion to approve the two slips passed unanimously as recorded.

Following the formal items, the county’s assessor told the board she will attend an assessor’s workshop at the end of the month and will prepare preliminary levy figures for fire districts and townships. The assessor asked whether the board wanted any changes to how those preliminary levies are presented this year, noting the board also oversees levies for entities such as the historical society and agricultural society.

Board members and staff discussed membership in an MFO program referenced during the meeting and the historical requirement tied to that program that permitted a 3-mill levy (discussed in the meeting often as “3¢” or “3 mil”). Participants said that requirement dated to a prior office administration and that the state historically paid part of the funding through an insurance-type fund; the board discussed the existence of some remaining state funds and how those distributions have shifted over time. The board noted townships typically are limited by lids and that some townships have not been able to raise levies to match rising costs; several board members said some townships have actually reduced levies in recent years.

Board members and staff flagged that county valuations have increased substantially and said the county faces new statutory lid limits this year that will require adjustments across departments. County representatives estimated about $1.3 million is currently in reserve and said the new lid rules will force the county to make “substantial cuts,” naming the sheriff’s office and the highway department as likely areas for budget reductions in the coming fiscal cycle. The comments were presented as discussion and forecasting only; no formal budget actions were taken at the meeting.

Staff reminded the board that levy settings for affected political subdivisions must be set by Sept. 1 and that the assessor will deliver valuation and levy materials for political subdivisions by the 20th of the month to support the board’s next meeting. The board adjourned the equalization session at 8:48 a.m.

Records and actions documented at the meeting included motions, seconds, and recorded unanimous votes for the formal items; discussions about levy strategy, statutory deadlines, and the practical effects of lid limits were advisory and preparatory for upcoming budget and levy decisions.