Resident challenges assessed value for home under construction; board says appeal deadline cannot be waived

Jacob and Jana Bates used the meeting’s public-comment period to challenge the county’s 2025 assessment for a house they are building on North Cross Road. They said the tax notice they received in October reflected a value based on the house being 80% complete as of Jan. 1, 2025, and that the reported square footage exceeded the house plans.

"I have pictures, I have receipts for our paid stuff. I paid the sheet rock person that hung it all January 16," Jacob Bates said. He told the board he never received an assessment notice in May and that he did not allow an appraiser into the home on the date the office recorded.

Mr. Goodman, a tax office staff member who handled the file, said the office makes site visits and, when an appraiser cannot gain interior access, uses exterior measurements and professional judgment to estimate percent complete and square footage. "By state law, the fallen individuals may go on property outside the building, posted otherwise in order to carry out the duty of making the prices," he said, describing required reasonable-notice methods (newspaper, website postings, mail and permits) and routine field checks.

Commission members and staff told the Bateses the board does not have statutory authority to waive the appeal deadline after the statutory period has closed. "We consulted with the county attorney, and so there there's no provision for that," a member said. Staff advised the couple to work with the tax office so next year’s assessment reflects the correct percent‑complete and accurate square footage.

Why it matters: assessment timing, percent-complete assumptions and missed assessment notices can produce large tax bills. The Bateses said the difference in assessed value represents thousands of dollars. The board’s hands were constrained by statutory limits on post-deadline relief.

What residents said: Jacob Bates said the county’s assessed square footage exceeded his plans and that he did not receive a May assessment notice. His wife added that their framing inspection failed in November 2024 and that final electrical inspection occurred in March 2025, which they said is inconsistent with an 80% completion status on Jan. 1, 2025.

What staff said: Mr. Goodman said an insulation inspection on April 4, 2024, and subsequent field checks informed the staff’s estimate; when interior access is denied staff use inspection records, permits and exterior observations to value the home.

Board response and remedies: commissioners said state law does not allow the board to accept late appeals or to waive the statutory deadline. They encouraged the Bateses to provide documentation to the tax office so the assessment will be corrected in the next valuation cycle.

Next steps: staff invited the Bateses to meet with the tax office after the meeting and suggested submitting documentation in writing so the office can correct records and ensure next-year assessments are accurate.