Home under construction draws dispute: Lay and Miller contest county’s 50% completion rating

Homeowners Nicole Lay and Leslie Miller told the Franklin County Board of Equalization that their home—built as a kit and described by them as a pole‑barn style structure—was incorrectly assessed as 50% complete for tax year 2025, producing an assessed value (improvements) substantially higher than what they consider realistic for an unfinished shell.

The appellants said when the assessor visited the property the interior remained largely unfinished (they described dirt floors, no permanent power and extensive remaining work) and that comparable sales the assessor used were closer to town and fully finished, making them poor comparables for a remote, self‑built property. They said they had personally invested roughly $140,000 so far and argued much of that is unrealized value for tax purposes.

Assessor appraiser Angel told the board the permit was for a residence, required the assessor to value it as a home, and that during a May 2025 visit the assessor estimated the structure at about 50% complete using the assessor’s checklist (the same checklist used countywide). Angel said the assessor also produced a hypothetical 100% complete value for context ($~834,920 in the packet) but applied the 50% completion rating for the current assessment, noting the mass‑appraisal process relies on cells and representative sales and that annual follow‑up inspections would update completion status.

Appellants asked whether the generic completion index fits nonconventional pole‑barn or kit construction and said new evidence (detailed receipts and realtor materials) might show a lower market value; the board noted new evidence can be accepted at hearing if both sides agree. The hearing ended with the board promising a written decision within about four weeks.