Riley County appraiser proposes moving Board of Tax Appeals legal costs into appraiser budget

Riley County Appraiser Anna Berson told the commission on May 8 that her 2026 proposed budget largely maintains current funding levels but requests a reclassification of legal expenditures tied to Board of Tax Appeals (BOTA) cases.

Berson said commercial valuation appeals and some exemption hearings require outside counsel and expert witness work; historically those expenses were budgeted under the county counselor’s office. She proposed moving those appraisal‑related legal costs (expert testimony, depositions, transcription and related litigation expenses) into the appraiser’s line items to improve transparency and budget oversight.

Berson said the change will also make it easier to track actual legal costs associated with valuation appeals and to present a clearer appraisal budget. She noted the county’s recent acceleration of BOTA hearings and the legislative change allowing taxpayers to add additional years to ongoing appeals without filing fees, which has made recent legal activity heavier than typical.

Commissioners discussed whether the county counselor could continue to handle some matters; Berson said commercial cases typically require the outside counsel already engaged and that the reclassification is primarily an internal accounting change rather than a change in counsel selection.

Berson also asked for modest increases in fleet insurance, software maintenance and training lines tied to a larger workload and staff development. No formal appropriation decision was taken at the meeting; her request will be incorporated into the county’s budget process.