Clay County assessor reports modest growth, $1.7M added after Changefinder finds unpermitted structures

Lana, the county assessor, told the Clay County Board on Thursday that the county's 2026 median sale ratio is "somewhere between 87.6 and 88.0," and that staff intentionally made no market-wide adjustments this year. She said the coefficient of dispersion rose to 23.12 but remains within the state requirement of less than 25.

The assessor reported total non-factored assessed value on notices exceeded $1.9 billion and cited roughly $32.9 million in new growth this cycle, adding that about $30 million of that figure stemmed from the dissolution of TIF 6. She said that excluding the TIF adjustment, annual growth would be modest.

"We're looking at somewhere between 87.6 and 88.0," Lana said of the median sale ratio, adding the office chose not to make market adjustments because of staffing and workflow considerations.

Staff also reviewed Changefinder and aerial-flyover work used to detect property changes. Lana said Changefinder flagged 1,265 parcels for changes (new or demolished structures, additions), that the office removed $121,527 of demolished buildings from the tax rolls, and that discoveries added about $1.7 million to assessed values.

The assessor's briefing included examples of unpermitted or undocumented structures found during imagery review and in-person follow-up; the board was told staff located a mobile home and an entire dwelling on county records that did not have permits. The presenter declined to publicly identify the parcel but offered to share details privately.

The assessor noted building permits counted countywide fell to 184 (down 103) in part because the office stopped recording low-impact permits such as roofing, siding and windows to streamline workflow; staff said they plan to preserve certain permit records for insurance and real-estate inquiries.

Staff said the office added about $1.7 million in assessed value from Changefinder discoveries and reiterated that owners should report demolitions or moves so taxable records can be corrected.

Lana also summarized appeals and staffing: the meeting cycle included 13 active appeals (six at the consolidated board with three recommendations and four at the county board, including three pending appeals and one status update). Two staff members are scheduled to attend a statewide conference in June; three staff pursuing certification will attend training in September.

On new state legislation, Lana said several bills set to take effect July 1 will change how owner-occupied improvements and permit requirements are handled. She referenced a 2025 governor's bill limiting owner-occupied increases, Senate Bill 154's expansion of owner-occupied rules to include ancillary residential structures, Senate Bill 12 and House Bill 1193 (veterans-exemption and abatement guidance), and Senate Bill 3 (which narrows local authority to require permits for some owner-occupied residential improvements). She said staff will monitor how the changes affect valuation and permitting work and may need to adjust procedures.

The assessor said the office will begin converting to new property-management software (Catalyst) after the Fourth of July, with onsite training expected and new cost tables that will alter depreciation and market adjustments. Lana said she hopes to have additional staff in place by July.

The assessor closed by urging residents to notify the office of demolitions or moved structures so tax rolls can be corrected, and by offering to provide a digital copy of the report to commissioners on request. The office emphasized it seeks accurate valuations, not tax increases.

The board had no immediate formal action on the assessment presentation; the assessor's report and the legislature-driven rule changes are set to be reflected in county workflows as the July effective dates approach.