Harrison County panel denies multiple property tax appeals, accepts several withdrawals

Harrison County property tax appeals board members accepted withdrawals for several parcels and denied appeals for multiple apartment properties after questioning the evidence presented by appellants' representative during a hearing.

The board accepted the withdrawal of a group of parcels that O'Connor and Associates' representative, "Miss Randy," said the appellant had removed from the list of contested parcels. The board then heard evidence and arguments on several other appeals, ultimately denying appeals for at least two apartment properties and approving the board's acknowledgement of written withdrawals.

The hearing mattered because it resolved owners' challenges to the county assessor's 2025 valuations, decisions that affect individual taxpayers' assessments and the county tax roll. Board members repeatedly pressed the appellants' representative about the source documentation underpinning income-based valuations, and some appeals were denied after the board found the submitted materials insufficient for changing assessments.

Miss Randy, representing O'Connor and Associates for multiple appellants, told the board she was withdrawing a group of parcels and then proceeded to present income-based analyses for several properties that remained on the docket. For one set of six self-storage parcels listed under Bearkat Self Storage LLC, she said she treated the six parcels as a single economic unit because the…