Brown County commissioners authorized staff to open three tax years for a parcel after the appraiser's office identified an error that placed property in the wrong taxing unit following an annexation.
Appraiser staff (Speaker 6) presented a spreadsheet estimating additional tax liability and the Brown County rebate exposure for the years 2023–2025. The appraisal office recommended correcting the taxing unit and redistributing previously disbursed rebates to the correct taxing jurisdiction. Commissioners expressed caution about taxpayer inconvenience and asked staff to coordinate with Midwest Ready Mix and Morrill Township so affected entities understand expected adjustments.
Under KSA 79-17018 (referenced in the meeting), the commission moved to open the tax records for the specific parcel for 2023–2025 to permit corrections. Speaker 1 read the parcel quick-reference and moved that the commission open those years; the motion was seconded and carried. Staff were instructed to notify the affected parties, run a root-cause analysis to prevent similar errors, and prepare required resolutions/order language for the minutes.
Why it matters: Correcting taxing-unit errors can change how property tax revenues are allocated among cities, townships and the county, and may require refunds or redistributed rebates. Commissioners emphasized a preference to minimize taxpayer burdens during correction.
What happens next: Staff will complete calculations, contact affected taxing units and the taxpayer, and process the corrections and any refunds in accordance with statute and the commission's order.