Grant County Board of Equalization adjusts assessments, denies major appeals and orders reassessments

The Grant County Board of Equalization on June 5–6, 2024 approved multiple assessment changes, denied several appeals and ordered a reassessment of certain commercial structures in Carson.

Chairman Alton Zenker and Commissioner Marty Meyer, with Commissioner Al Roy Hochhalter absent, carried motions by roll call to resolve appeals across cities, townships and unincorporated areas in Grant County. Most motions were approved with Meyer and Zenker recorded as voting “aye.”

Several of the day’s most consequential actions concerned large structures and contested valuations. Pete Reis questioned the assessed values for Tuff‑E Manufacturing in Carson and asked whether occupancy would affect value; Steinmetz, a staff member, told the board that condition or an income approach may have been applied. At reconvening the board approved a condition adjustment that set the 2024 structure value at $223,900 and directed that the structures be reassessed for the 2025 assessment year. The motion to apply the adjustment and order a reassessment passed on a roll call vote with Meyer and Zenker voting aye.

The board also considered a high‑value appeal for Red Rock Resort. Bill Schneider presented an appraisal and asked the board to revalue the resort at $2,869,186 for 2024. The board moved to deny that appeal and sustain the assessor’s value for 2024.

Several residential appeals were adjusted after the board considered condition and obsolescence factors. Richard and Barbara Barth asked for a return to a 2022 residential structure value near $60,000, saying only painting and reroofing had been done since storm damage. The board applied a condition change (good to normal) equivalent to a 15 percent obsolescence factor and set the 2024 residential value at $103,900, a reduction from the prior year. Julie Fischer appeared on behalf of Jared and Sarah Fischer; the board changed the structure condition to Fair and set the 2024 structure value at $52,100.

In Pretty Rock Township, Keith Payne, township chairman, presented an appeal on behalf of property owner Joe Rohr seeking a structure value reduction to $37,500, arguing that buildings on agricultural land have minimal separate value. The board considered additional obsolescence for a wood‑frame basement and denied the appeal, valuing the residence at $85,600 for 2024.

The board addressed exempt‑status changes in Elgin: motions carried to assess properties that had been tax‑exempt but were sold to non‑exempt entities (noted sales on Dec. 28, 2023, and Jan. 5, 2024). For Leith, Commissioner Meyer asked whether newly constructed grain bins met North Dakota Century Code 57‑02‑01(1)(a) for agricultural classification; the board determined the parcel met the statutory definition and voted to exempt the new bins from taxation.

Beyond these specific appeals the board repeatedly reviewed and approved “changes in the true and full listing” for numerous municipalities and townships, with Meyer making motions to approve the remaining changes and Zenker seconding. Where the minutes list only "no appeals" the board recorded no changes or approved the posted adjustments as presented.

The board recessed on June 5 and reconvened at 9:06 a.m. on June 6 to complete actions; the meeting adjourned at 2:23 p.m. The minutes were signed by Chairman Alton Zenker and County Auditor Sara Meier. Public attendees recorded in the minutes included several appellants and township chairmen.

Next steps identified in the minutes include the reassessment ordered for the Tuff‑E Manufacturing structures for the 2025 assessment year; other adjustments will be reflected in the 2024 tax rolls as appropriate.