A Marshall County property owner appealed the 2025 assessment for 16870 Mill Pond Trail and confronted county appraisal staff about a recent increase.

Petitioner Mike Splitz told the board he did not want a higher tax bill and asked whether his neighbors received similar increases. He said there had not been recent improvements to many properties on his road and sought an explanation for the larger change in the 2025 assessment.

Peter Paul of the Marshall County assessor’s office answered that assessors are required to perform annual market adjustments by studying the prior year’s sales to reprice neighborhoods. Paul said lake properties across several local lakes have recorded higher sales in recent years and that a cluster of new sales provided enough data to justify a bigger adjustment than in earlier years. “If we’re seeing a dozen sales out there all for higher dollar amounts…that is what it is,” Paul said, describing the county’s reliance on observed sales activity.

Paul discussed that some sales are cash transactions and that differences among lake neighborhoods (for example, Mill Pond compared with Lawrence Lake) produce varying price levels. He also reminded petitioners of potential tax deductions they might qualify for, including homestead, disability and veteran deductions.

During the hearing the petitioner asked about the assessed amount for his home; the transcript records the county stating an assessed figure that the petitioner framed as about $197,900 and the county offering an illustrative market sale figure nearer $300,000 based on comparable activity. Paul said the county monitors permits and property condition and that changes in available sales data can produce larger‑than‑usual assessment adjustments when sufficient evidence appears.

The hearing record was closed after presentations and discussion; no final board action or vote appears in the transcript.

The record reflects the county’s explanation of methodology (annual market adjustments and cost/depreciation updates), several local sale examples mentioned by the county, and petitioner concerns about neighborhood condition and tax impact.