At a Nov. 20 hearing the Franklin County Board of Equalization recorded a stipulation from the assessor’s office revising the value of parcel 115180167 (owners Casey and Melissa Hocker) to $875,000 as of Jan. 1, 2025, and the board sustained that stipulated value.

Mariah Rogers of the Franklin County Assessor’s Office told the board she had reviewed a sale the appellant brought to the assessor’s attention and determined the sale warranted consideration. “After detailed analysis, I was compelled to offer a stipulation of the revised value of a revised value of 875,000 as true and fair market value as of 01/01/2025,” Rogers said on the record. She said the sales she used were from the appellant’s neighborhood and that her revised valuation was supported by the data; she also said she had offered the stipulation to the appellant by email multiple times but did not receive a timely response.

Board members questioned whether a particular sale in the analysis was an outlier (one sale had a 123% ratio) and whether appellant‑provided sales were within the appraisal date; Rogers said the range was included to show low and high and that some appellant submissions were outside the Jan. 1, 2025 appraisal date or reflected assessed value rather than market sales. After discussion, the board recorded that it would sustain the assessor’s stipulated value.

A written decision confirming the board’s action will be issued within four weeks and will include notice of the right to appeal to the State Board of Tax Appeals.