Commissioners deny property tax abatement, uphold West Fargo valuations for Goldenwood Drive home

The Cass County Board of Commissioners voted to deny a property-tax abatement requested by Amanda Jensen and to uphold the City of West Fargo’s assessed valuations for the property in question.

West Fargo City Assessor Paul Fracassi presented the city’s review and recommendation. Fracassi recommended denying the abatement and upholding valuations the city had assigned: $801,900 for 2023 and $824,500 for 2024.

Amanda Jensen, the property owner, contested the valuations during a reopened public hearing. She said outside appraisals and online valuation services placed the home substantially lower than the city’s assessment and argued the assessment did not account properly for special-assessment treatment after two lots were combined when the house was built.

"Our home is nowhere near the valuation that the city has consistently assigned to it," Jensen said, citing a private appraisal and listings showing lower per-square-foot values for similar properties. Jensen said she and her husband had to alter building plans and did not finish the basement, and she argued the city’s valuation process overstated the finished value.

Fracassi told the board the appraisal materials submitted by Jensen’s side, when adjusted to include special assessments, supported the city’s values for mass-appraisal purposes. He said the city’s sales analysis for the relevant years produced values near the assessment recommendation and that a staff review had been completed previously; Fracassi said he had not personally inspected the property at this meeting because he had not been given access in time for a site visit.

Commissioner Capitan moved to deny the abatement and uphold the West Fargo recommendation; Commissioner Breitling seconded the motion. The board took a roll-call vote and approved the motion.

The record shows the owners explained they combined two lots to build the house (the assessor recorded the parcel at about 1.647 acres) and later installed an in-ground pool. The owners said the pool and some originally planned landscaping were completed after the valuation date used in certain assessments. The board’s action denies the abatement for the requested years; the record notes the owners may request future review if conditions change.

The hearing included multiple questions from commissioners about access for appraisal and about the effect of special assessments on assessed value. The board’s decision was based on the West Fargo assessor’s recommendation and the materials on file.