Dayton resident disputes assessors valuation after partial new construction; board says it cannot act

Scott Wiedema, a Dayton property owner, told the Local Board of Appeals that the assessors office raised his parcels assessed value after partial work on a second dwelling was visible on the lot, and he asked for relief because city zoning and a cash bond require him to remove the older house when the new home is complete.

Wiedema said the property had a 2022 market value of $678,000 and that the assessors office raised the assessment in subsequent years. "I shouldn't be paying tax on the value of both if I can't have both," Wiedema said during public comment.

The assessor's representative told the board that under state statute assessors must value properties based on what exists on the parcel on the statutory assessment date, Jan. 2, regardless of local zoning. "For how the assessor's office has to value, we have to value what is on the property as of January 2 no matter what," the assessor's representative said. The assessor added that the partial new home on the lot had been recorded as approximately 30% complete as of Jan. 2 and that the office added an improvement amount for that work.

The board told Wiedema it could not make an adjustment because he did not allow the assessor to inspect the interior of the property before the locally scheduled appeal. A board member read a statute into the record saying the board may not grant a market-value adjustment if the owner or someone in control of the property refused access for inspection; the assessor cited that provision when explaining the boards jurisdictional limits. The board advised Wiedema that his remaining administrative options are to appeal to the county board of equalization and, if necessary, to file in tax court.

Wiedema told the board he had posted a cash bond with the city guaranteeing demolition of the older house once the new house is finished, and he said he had legal counsel preparing other appeals for separate parcel IDs. The assessors representative and a board member discussed appeal timing and deadlines: for a 2025 assessment (tax year 2026), the tax-court filing deadline mentioned was April 30, 2026, and the assessor outlined the local steps (work with the assessor, local board, county board, then tax court) if Wiedema wishes to continue his appeal.

The board made no formal adjustment or vote on Wiedemas assessment at the meeting and directed him toward the administrative appeal process at the county board and, if necessary, tax court.

Wiedema thanked the council and the board for the opportunity to speak and said he will consult his attorneys for the next steps.