Dunn County board approves 2026 valuations, lowers Legacy Lodge assessment after county reappraisal

The Dunn County Board of Equalization approved 2026 property valuations for the cities of Kilder, Dun Center, Holiday and Dodge and accepted countywide adjustments intended to bring sales-ratio measures into state tolerance.

Dane, a staff member presenting city and county figures, told commissioners the City of Kilder's residential sales ratio was 98% and commercial 90% for 2026. He reported credits and exemptions and summarized the city's submitted values. "Our residential sales ratio is at 98%. . . commercial was at 90," Dane said during the presentation.

A key development involved Legacy Lodge, whose representative attended the city meeting and provided documentation about a 10-year pilot payment arrangement and state-paid beds. County staff, including Teresa and appraiser Joe Hersshfield of US Appraisals, conducted a site reassessment after Legacy Lodge provided financial records and occupancy information. Dane said the county's reassessment produced a substantially lower assessed value than the City of Kilder's figure, and staff urged the board to adopt the county's reassessment in the county totals. Mr. Gary Led Better, representing Legacy Lodge, raised questions about the taxable amount and the pilot program schedule.

According to staff remarks in the transcript, the pilot program began in 2016 with initial payments of $6,267.37 for three years, rising to $12,534.75 for the subsequent three years, and then higher amounts in later years; staff reported the reassessment reduced the property's taxable value and estimated tax liability (transcript figures are presented as reported by staff). Staff said they had invited Legacy Lodge to provide documents and allowed county appraisers to complete a full reassessment on site.

The board approved the City of Kilder valuations "with the recommendation of the tax director" on a motion by Commissioner Pelton, seconded by Commissioner Heiser; the motion carried on a voice vote. The board also approved Dun Center (motion moved by the chair), Holiday (moved by Commissioner Heiser, seconded by Commissioner Pelton) and Dodge (moved by Commissioner Pelton, seconded by Commissioner Clayman) valuations as presented, each by voice vote.

On countywide figures, Dane reported rural residential values and city totals together placed the county within tolerance after adjustments. He said cropland values (as discussed with NDSU extension data) showed a decrease compared with last year and that staff applied a 2% crop-land decrease and a 6% non-crop land decrease in response; to meet state sales-ratio tolerance for commercial property, staff increased most rural commercial structure values roughly 7—%, bringing the county commercial ratio to about 91% according to the transcript.

What happens next: staff signaled that a city revaluation for Kilder is scheduled over the next two years (the first revaluation since 2014), and the board will incorporate any further city revaluation results into future county totals. For Legacy Lodge, staff asked that the county use the completed reassessment in the county's equalization totals; the transcript records staff presenting those recommended changes to the board but does not show a separate, separate recorded motion solely for the Legacy Lodge adjustment.

Votes at a glance: - City of Kilder valuations: motion by Commissioner Pelton, seconded by Commissioner Heiser; outcome: approved on voice vote. - City of Dun Center assessments: motion by the chair; outcome: approved on voice vote. - City of Holiday valuations: motion by Commissioner Heiser, seconded by Commissioner Pelton; outcome: approved on voice vote. - City of Dodge assessments: motion by Commissioner Pelton, seconded by Commissioner Clayman; outcome: approved on voice vote.

The board concluded the presented agenda items after the county's valuation report; no additional formal actions on countywide adjustments were recorded in the transcript provided.