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Resident’s appeal of Aspen Hills land reassessment denied; commissioners uphold assessor recommendation
Summary
Carol Mueller, an Aspen Hills property owner, appealed a 30.6% increase in her land assessment; county assessor staff presented comparable sales and topography analysis and the board voted to follow staff recommendation and keep the assessed value unchanged.
Lawrence County commissioners on Tuesday voted to uphold the county assessor’s recommendation and maintain the assessed land value for a parcel in the Aspen Hills development after a resident, Carol Mueller, questioned a 30.6% increase in the lot’s valuation.
Mueller told commissioners she was surprised by a large one-year increase in the land valuation for her 10.61-acre lot, which she bought in 2009. She described the parcel as “skinny,” difficult to build on because of steep topography and limestone, and noted access and well/septic constraints. She said comparables provided to her did not reflect local differences in access, road assessments and utility availability.
Assessor staff presented a sales-comparison grid and a topography map showing buildable areas; staff identified a March 2024 sale two lots away in Aspen Hills for $250,000 as the most direct comparable and cited other sales in nearby developments that sold for between about $128,000 and $309,000 depending on road access, topography and improvements. Staff recommended retention of the current assessed value, explaining the county must equalize valuations based on market sales data.
Commissioners discussed the challenges of equalization: sales have risen substantially in recent years, the board and assessor staff said, and the state requires county assessments to track market value within statutory tolerances. Commissioners and staff also acknowledged accessibility and topography differences among lots and said the assessor’s office will review adjacent lots as appropriate.
After discussion, a commissioner moved to follow the assessor’s recommendation and keep the assessed value as presented. The motion passed unanimously.
The board advised Mueller that if she still had specific evidence of comparable sales she believed the assessor had overlooked, she could provide it to the assessor’s office for further review; the assessor’s office also said it would re-inspect other Aspen Hills lots as needed.
