Miami County reappoints Sandra Lucas as county appraiser amid questions about valuation process

The Miami County Board of County Commissioners on May 14 voted 3-1 to appoint Sandra Lucas to a four-year term as county appraiser, preserving continuity in the office that sets property values used for taxation.

The reappointment matters because the county appraiser administers parcel-level valuations that feed the mill levy process and affect tax bills. During the meeting commissioners and a member of the public pressed Lucas to explain how the office derives values, how appeals are handled and what residents should do if they disagree with an appraisal.

“Sellers are required to file a sale questionnaire and we analyze every sale, we go out and measure, we take photos, we do our due diligence to make sure these sales are qualified open-market sales that go into our models,” Lucas said, describing the office’s process for residential valuations. She added that the county uses comparable sales for residential properties, an income approach and data for commercial parcels, and that the county performs annual index and modeling studies.

Lucas told the commissioners the county performs its own in-house analysis rather than having the state set values: “The state system, the camera system, that is the state they pay for that. We use that system, but we do the analysis ourselves.” She said residential values in the county currently run at about 94.82 percent of sales, and commercial values near 84–85 percent, based on the state’s trimmed results and the county’s review.

Commissioners and a questioner raised concerns about perceived inconsistencies across similar properties and about appeals. Lucas said appeals often reveal interior issues (foundation problems, interior damage) that are not visible from outside and that those conditions can justify adjustments. She described the appeal process as including an informal local appeal, state hearings and, if necessary, civil action.

The motion to appoint Lucas was moved and seconded during the action agenda. The board recorded the final vote as 3 in favor, 1 opposed; the transcript does not record individual roll-call votes in the minutes.

Board members and staff emphasized that appraisal and taxation are separate functions: Lucas noted the statutory requirement to value property at market value, while a commissioner pointed out that mill levies set by taxing entities determine actual tax bills and remain under local control.

The commissioners accepted the appointment following the discussion. Lucas will serve the standard four-year term for county appraisers in Kansas, beginning July 1, 2025.