County staff brief commissioners on ‘USA and trust’ parcels, exemptions and inspection authority

County assessment staff briefed Brown County commissioners on parcels recorded as "USA and trust," how the county is handling exemptions, and the legal basis for field inspections.

Key points: Mr. Markham told the commission that parcels identified as "USA and trust" are typically tax‑exempt and that he had moved seven properties to exempt status after reviewing ownership records and BOD (Board of Determination) orders. He said the assessor’s office has added GIS layers for each of the three tribes to help identify reservation boundaries and parcel status.

Inspection authority and outreach: Commissioners raised concerns about property owners’ reaction to county staff on exempt parcels. Markham said statute requires appraisers to inspect property on a six‑year cycle and referenced an attorney‑general opinion saying administrative appraisal visits do not, per se, constitute trespass. He said staff carry documentation and will avoid entry without invitation; if employees feel unsafe they should value from the road and not enter private premises.

Why it matters: The topic touches on tribal sovereignty, tax status, public perception, and the county’s duty to produce accurate valuation records. Commissioners discussed clarifying outreach to tribal landowners to reduce friction and said they would review the legal guidance and communications plan.

Representative comment: Markham summarized the legal point: "If it's within reservation boundaries... that's going to be exempt regardless of where it is in the county," and said his office will share AG guidance with field appraisers to reduce conflict with property owners.

Next steps: Staff will review the AG opinion, provide commissioners with a short information sheet for field appraisers, and continue outreach to tribal contacts to explain appraisal practices and avoid misunderstandings.