Assessor to raise parcel-review fee; commissioners approve plan to add 'old water' (inundated acreage) modifier

The Emmons County assessor's office told commissioners it will raise parcel-review fees from $1 to $3 per parcel and charge mileage for equalization visits to offset increased workloads and software costs. Commissioners voted unanimously to adopt the $3 parcel-review fee for future equalization reviews.

Assessor staff also proposed a new 'old water' (inundated acreage) modifier to reduce taxable value for parcels with persistent, unusable inundation. Staff proposed the following criteria as the basis for the modifier: a minimum contiguous area (staff suggested 10 acres), documented inundation for a sustained period (staff proposed 10 years), and corroborating evidence such as FSA maps or historical aerial imagery. The proposed process would require the landowner to apply to the assessor, who in coordination with GIS staff would verify the inundated acreage and present findings to the board. The board would grant a time-limited reduction — staff suggested a 10-year term — after which the owner would need to re-apply.

Commissioners directed staff to draft formal policy language and an implementation plan (application form, documentation standards and a re-application timeframe) for a future meeting. County staff said inundated-acre reductions are relatively rare in the assessor’s database but that a formal, transparent process would provide consistent treatment for qualifying parcels.

Why it matters: The fee increase is designed to cover higher operational costs for the assessor’s office. The proposed 'old water' modifier formalizes how the county would treat land that has become effectively unusable because of long-term inundation, while requiring documentation and board approval to avoid inconsistent treatment across parcels.