Sherman County appraiser warns local tax changes will reduce personal property assessments; announces reinspection and first county economic exemption

The Sherman County chief appraiser told commissioners that new state rules will exempt many types of personal property beginning Jan. 1, 2026, and that the appraiseroffice is already conducting its periodic reinspection of properties.

The appraisal office said the exempted items include watercraft, trailers under 15,000 pounds, golf carts, UTVs, ATVs, snowmobiles and similar personal-property categories; the appraiser said those changes will reduce the countypersonal-property tax base but that some of the exemptions were advocated for by local appraisers because the county lacks complete title data for such items.

Appraiser staff also told the board the office conducts a reinspection of properties on a rolling schedule; the county has about 6,400 parcels and inspects roughly a thousand parcels per year, including photo updates and exterior reviews. Staff emphasized that appraisers operate in marked county vehicles and wear badges and that residents should report suspicious approaches to the sheriff.

The appraiser reported the county received paperwork from the State Board of Tax Appeals granting a 10-year economic-development (EDX) exemption to the Schuler Crush plant; the paperwork cited 31 jobs and said the exemption excludes school capital outlay taxes. The exemption requires annual reporting that the company met the criteria commissioners set when the exemption was offered.

The appraiser also reminded commissioners about the countyneighborhood revitalization rebate plan and warned that property-tax delinquencies can disqualify participants from continuing to receive rebate payments.