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Ron Smith urges lower assessment using federal housing price index; county cites basement finish and neighborhood sales
Summary
Ron Smith told the Elkhart County appeals board his 2014-assessed value should be adjusted by the Federal Housing Finance Agency housing price index to about $401,421; the assessor countered that basement finish was first recorded in 2019 and that neighborhood sales support a higher 2025 assessed value near $457,000.
Ron Smith appeared before the Elkhart County Property Tax Assessment Board of Appeals on April 21, 2026 to challenge his 2025 assessed value and presented an analysis using the Federal Housing Finance Agency housing price index (HPI) to justify a lower market estimate.
Smith said his house was completed in late 2013 and assessed at $191,600 in 2014 (the first full assessment year). Using the FHFA state HPI factors applied to his 2014 base, Smith’s…
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