Jefferson County opts not to collect retroactive special-assessments after coding error; corrects rolls going forward

Jefferson County commissioners voted to correct a coding error that excluded agricultural-classified parcels from a local special-assessment roll, opting not to pursue retroactive collection for 2023–2025 and instead to apply the assessment going forward.

County counsel told the board the assessment program had charged $157 per parcel in recent years but that a 2023 state law changed the rules for agricultural exemptions. A property-appraiser coding error excluded agriculture-classified parcels (including some with residences) from the Onslow/Auxiliary Shores assessment rolls for 2023, 2024 and 2025, producing an underfunding of $14,758 over those three years, staff said. Counsel said the county’s master assessment ordinance allows correction via a supplemental assessment roll and that the calculated supplemental charge would be $471 per affected parcel to cover the three-year period.

Commissioners debated fairness and hardship. One commissioner argued the error was clerical and could create hardship for property owners if the county sought full back payments; that commissioner moved for “option 3” — correct the roll and collect going forward (assess for 2025 and future years) — which Commissioner Searls seconded. The motion was approved by voice vote.

During public comment, farmer Marilyn Watson said she is recovering from hurricane damage, survives on minimal income, and urged the board not to impose additional financial hardship. Watson said, “It angers me to know ... you screwed up,” and asked the board to be considerate of residents facing storm losses. A planning/administrative staff member also urged staff to review individual parcel classifications after another resident said her parcel may have been misclassified.

County staff said they will proceed with the corrective approach approved by the board, provide notice to affected property owners, and offer payment-plan options if the board or staff implement supplemental billing for any parcels in the future. Staff recommended — and commissioners accepted — directing the county manager, property appraiser and county attorney to prepare processes to correct the assessment rolls and to work with affected owners.

The board’s action addressed both legal remedy and practical hardship concerns: it adopted the corrective approach rather than full retroactive billing after the property-appraiser’s office acknowledged the clerical omission and apologized to residents.

Next steps: staff will notify affected property owners, finalize procedural language (including any payment-plan schedule), and return with any required resolution or supplemental-roll items for public hearing and formal adoption if supplemental bills are to be mailed.