Polk County assessor outlines FY2025–26 budget with pay increases, $500,000 for new appraisal software

Polk County Assessor Randy presented a consolidated budget proposal for July 1, 2025, through June 30, 2026, that includes a proposed 5% cost-of-living adjustment, a 5% merit increase for the assessor and chief deputy, a $500,000 set-aside to buy and install a vendor mass‑appraisal system, and a roughly $310,000 share of a CycloMedia imagery contract to be paid in this fiscal year.

The budget was approved by the Polk County Conference Board after motions to authorize special counsel for pending appeals and to move $500,000 from an unreserved designated fund into an expense line were passed. The board also set a public hearing on the assessor's consolidated budget for March 25 at 4 p.m. and reappointed Donna Kester to another six‑year term on the Board of Review.

Why it matters: The proposal changes several recurring costs and staffing compensation in the assessor's office, shifts an existing designated reserve into operating expense for a software replacement, and authorizes outside legal counsel that could be used in high‑value property appeals.

Randy, Polk County assessor, told the conference board he proposed a 5% cost‑of‑living adjustment (COLA), which he described in his cover letter as “more like a 3% COLA” plus an additional 2% intended to catch up prior years in which his office received smaller increases than other county employees. He asked separately for a 5% merit increase each for himself and his chief deputy.

On the software replacement, Randy said the office will replace 35 years of in‑house programs with a vendor product because his longtime in‑house programmer is retiring and the office has been unable to recruit a replacement. He said he originally listed $391,175 in the cover letter but raised the line item to $500,000 to pay a third‑party vendor to produce and install a computer‑assisted mass appraisal product. Randy said $250,000 of that amount was previously placed in an unreserved designated fund by the conference board and that he asked the board to move the full $500,000 into an expense line so it can be used for the software and installation only.

Randy also described a recurring CycloMedia contract (360‑degree imagery) that the office plans to schedule for spring 2026; he said half the cost will be charged to the FY2025–26 budget and estimated that half to be “around $310,000.” He said some Polk County departments use CycloMedia at no additional charge but that his office incurs the cost and seeks board approval.

On appeals and contingency, the assessor described multiple pending appeals. He said the office currently shows about 70 appeals pending for the 2023 and 2024 assessments with a total valuation just under $900 million and proposed relief sought of roughly $228 million; he also referenced a separate set of 279 appeals with different valuation figures discussed in the record. Randy said those possibilities drove a high contingency estimate so the office can hire appraisers or outside counsel when necessary.

Board members questioned the personnel pay proposals and asked for comparables or performance review documentation before approving large increases. Conference board member Jackie Norris asked, “How or who assesses or gives feedback to you on your performance?” Randy replied that public protests, appeals, and the conference board’s oversight and reappointment role provide feedback. Multiple board members said they were reluctant to approve a larger COLA and merit package without a formal compensation study or comparable data; one member, Angela, said she would vote no on the proposed 10% total pay increase for the two positions.

On motions and votes, the board authorized the assessor to employ special counsel as needed to assist the county attorney in district‑court appeals, approved the transfer of $500,000 from the unreserved designated fund to an expense line for the mass‑appraisal product, approved the consolidated budgets as presented (with the understanding the amount can be lowered before the public hearing but not raised), set a public hearing for March 25 at 4 p.m., and reappointed Donna Kester to a six‑year term on the Board of Review.

The assessor estimated revenue to be drawn from property taxes at about $7,860,000 for the proposed budget—about 2% less than last year’s roughly $8,000,000—and calculated the assessor’s tax rate at approximately 24.4 cents per $1,000 of assessed value, down from about 25.8 cents the prior year. He said the statutory limit on the assessor’s tax rate is about 67.5 cents per $1,000.

The conference board approved the consolidated budgets and the related motions during the March 18 meeting and will hold the public hearing on the assessor’s proposed budget on March 25 at 4 p.m.

Votes at a glance

- Motion to authorize Polk County Assessor to employ special counsel to assist the County Attorney in district‑court appeals: moved and seconded; motion approved (vote tally not specified in the record).

- Motion to transfer $500,000 from an unreserved designated fund to an expense line for purchase and installation of a vendor mass‑appraisal product: moved and seconded; motion approved (vote tally not specified).

- Motion to approve the proposed consolidated budgets (including the assessor’s budget as presented): moved and seconded; motion approved. Board members noted the published amount may be lowered before the public hearing but not increased.

- Motion to set the public hearing on the assessor’s consolidated budget for March 25 at 4 p.m.: moved and seconded; motion approved.

- Motion to reappoint Donna Kester to the Board of Review for a six‑year term: moved and seconded; motion approved.

What’s next: The conference board made a record of the proposed budget and scheduled the required public hearing for March 25. The board and members signaled they may propose amendments (reductions) to the published budget before that hearing; any increase after publication would require additional procedure under law.