Commissioners warned homeowners could shoulder larger share as 2026 valuations shift

Brown County commissioners spent substantial meeting time reviewing preliminary 2026 valuation changes and their likely effect on the distribution of the local property tax burden.

The commissioners reviewed a class-by-class valuation report prepared by county staff. The chair summarized the data: "agriculture is down around 10%...commercial has a 1 to 2% increase...residential is up around 9%...other — vacant lots — is up 17%," he said. Commissioners and staff stressed that if the county remains revenue-neutral, homeowners generally would shoulder a larger share of the tax levy because residential values rose faster than agricultural values.

Commissioners pressed staff about what was driving big increases in vacant-lot valuations and asked whether the county could post the preliminary valuation charts online for public transparency. "One of our jobs is communication," a commissioner said, urging staff to publish the figures so property owners are not left 'in the blind.'

Officials explained elements that determine a homeowner’s tax liability: state assessment formulas and the county mill levy interact with appraisal/valuation changes. One commissioner flagged that home values are assessed at a state-prescribed rate (discussed as 5.5 percent assessment in the meeting), meaning a large appraisal increase does not translate linearly into tax increases for homeowners.

Commissioners discussed process steps available to residents concerned about valuations, noting property owners may protest valuations (not the taxes themselves) and can raise concerns at the revenue-neutral hearing later in the budget process.

What happens next: staff (Steve) said he compiled the preliminary report and commissioners asked that the valuation-change charts be posted on the Brown County website so residents can view the preliminary numbers and plan whether to protest individual valuations.