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County approves valuation change after assessor finds omitted modular home
Summary
Lincoln County approved a county-board valuation change for parcel 0073405 after assessor staff discovered an unassessed modular home; the new 2025 valuation increases total property value from $77,994 to $524,691 and will be noticed to the owner with a 30-day protest period.
The Lincoln County Board of Commissioners voted June 16 to approve a property valuation change after county assessor staff discovered an omitted modular residence on a parcel north of Maxwell.
Julie Singer, Lincoln County assessor, told the board that aerial imagery showed the modular structure absent in 2020 imagery and visible in 2022 and later images. “According to assessment statute 77 13 17, when that happens, we are able to pick up that property for the prior years that it was there as long as you can, you know, prove that it was there,” Singer said.
The board approved property valuation change notice number 2025-013 for parcel number 0073405 (Geyerville First Subdivision Tract 1 A). The motion certified a prior valuation (land $40,355; buildings $37,006; total $77,994) and a current 2025 valuation with buildings increased to $484,336 for a total of $524,691. Singer said the certification before the board applies to 2025; if the assessor later prepares tax-list corrections for 2023 and 2024, those would be calculated separately and processed according to statute.
Singer told the board her staff had performed an on-site check: assessor appraiser Henry Boat and a staff member inspected the property and noted a full finished basement and other improvements. Singer also said no building permit was on file and that the clerk’s office will mail notice of the new valuation to the property owner, who will have 30 days from that notice to file a protest.
Commissioners asked about the accuracy of the presented numbers; Singer and appraiser Henry Boat said they used on-site observations and imagery to estimate the improvements while county staff follow up with the owner and the planning office about permits. The assessor indicated that any adjustments following owner contact would be handled through the protest and tax-list correction processes.
Roll call recorded unanimous approval of the valuation change notice. The county clerk will send the required notice to the property owner and the assessor’s office may later file tax-list corrections for 2023 and 2024 if warranted.
