Director of Equalization previews appeal schedule, mass‑appraisal methods and effects of new state law

Carla Gossen, Lincoln County director of equalization, used the department head presentation on April 1 to brief the commission and the public on the 2025 appeals schedule, the county’s mass‑appraisal process, current workload and provisions of recently enacted Senate Bill 216.

Appeals schedule and process: Gossen said local board hearings start April 8, with additional sessions on April 15 and April 22 for tabled items and cleanups and an adjournment on April 29. She said the county will publish appeal packages in CivicClerk on the Friday before hearings and that property owners generally receive 10 minutes per appeal (more time is allotted when multiple parcels are involved). As of her presentation Gossen said the county had heard 206 appeals locally so far this year and flagged an additional late filing involving one owner and 44 parcels.

Mass appraisal and reappraisal work: Gossen explained the county uses the three standard appraisal approaches—cost, market (sales comparison) and income—and noted Lincoln County’s historical use of the Vanguard cost manual for replacement‑cost calculations. She reviewed quality‑control statistics used in mass appraisal (medians, price‑related differential, sales testing) and said Lincoln County’s median ratios for many neighborhoods are within expected ranges. Gossen said the county is beginning its second round of reappraisal and will review approximately 4,200 parcels in the 2025 cycle (roughly a 40% increase in parcels compared with the 2015 cycle). She said staff will rely on remote‑assessment technology and tablets to increase field efficiency and that she is reviewing job descriptions and procedure manuals with the new HR director.

Relief programs and workload: Gossen reported property tax relief (including the elderly/disabled freeze) increased about 28% from 2023 to 2024 and said staff were already seeing higher application activity for 2025. She said the office processed many duties in 2024 including reworking legal descriptions and supporting auditor levy calculations.

Senate Bill 216: Gossen summarized key provisions of the new law as she understood them. She said the law provides for an owner‑occupied cap (described in the statute as applicable for taxes payable 2027–2031) but that the cap is not absolute: assessors may increase assessed values above the cap when there are new improvements. She also described statutory changes that scale back how growth is tracked for taxing jurisdictions and said the law expands eligibility and thresholds for certain property tax relief programs (including a five‑year ownership requirement for some relief, with grandfathering for current beneficiaries). Gossen told commissioners the county is still waiting for administrative guidance and implementation details from state agencies and that some questions remain.

Why it matters: the appeal schedule affects property owners seeking review of assessments; the reappraisal and statutory changes could alter assessed values, growth calculations and county/school funding dynamics; expanded relief‑program eligibility may increase applications and administrative workload.

Next steps: Gossen said staff will publish appeal materials through CivicClerk, continue the reappraisal rounds and work with the auditor, HR and the county attorney where needed to implement the new state law once administrative guidance is issued.