County appraiser warns valuations rising; commissioners request quarterly reports on exemptions and BOTA activity

Holly Hackathorn, Atchison County appraiser, told commissioners on Jan. 28 that countywide property values are rising in many areas and that the office will begin quarterly reporting on pending exemptions and change orders to reduce late‑year budget surprises.

The briefing matters because valuation changes and late exemptions can materially affect the county’s taxable base and the revenue available for next year’s budget.

Hackathorn presented three vendor estimates for printing and mailing change‑of‑value notices (CVNs) and recommended a vendor she called Copy Co. (quoted at $5,460.06) for printing, double‑sided notices, envelopes and postage for approximately 9,431 mailings. The commission approved the purchase order for $5,460.06; the appraiser said the mailing also must be submitted to the state and will appear on the county website.

Hackathorn described valuation patterns: some areas showing up to 10% increases while others showed smaller changes (around 4%), and vacant land sales driving some upward pressure. She said the office begins analysis in July for the next tax year and that valuation work includes land, depreciation and separate consideration for residential, commercial and manufactured housing categories.

Commissioners pressed on the budget impact of rising valuations and the interplay with the county’s R and R (replacement and retiree?) rate and mill levy. Hackathorn said higher valuations reduce the R and R rate and could require higher tax yields to maintain revenue if the county aims for an unchanged levy effect. She also explained the existing process and the Board of Tax Appeals (BOTA) pathway for exemptions and reductions: BOTA can grant exemptions retroactively (sometimes going back multiple years), which can force refunds after taxes were already collected.

To reduce surprises, Hackathorn said she will begin running quarterly queries and provide commissioners with reports showing pending exemptions, recent change orders, and value totals by classification (commercial, agricultural, residential, vacant, exempt). Commissioners asked that the clerk and treasurer be included in those discussions. Hackathorn said some large adjustments last year (for example, a property that dropped from an $8,000,000 appraisal to $1,700,000 after an affordable‑housing designation) had significant budget impact.

Commissioners and Hackathorn discussed the practical effect of any future state‑level valuation cap proposals; Hackathorn explained a hypothetical cap would use the prior year value plus a capped percentage (for example, 3%), and that if the cap were removed later the market would be reassessed and larger increases could result.

Commissioners asked Hackathorn to produce a pie‑chart breakdown of exempt versus taxable value for the county and to start quarterly reporting on pending exemptions and BOTA cases to inform upcoming budgeting decisions.