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County faces surge of appeals after state cost-table increases raised barn values
Summary
Ohio County staff said a DLGF update to construction cost tables pushed many agricultural and pole-building valuations sharply higher, producing roughly double the usual appeals; the board discussed obsolescence adjustments, location multipliers and collecting local contractor estimates to calibrate values.
Ohio County officials spent a large portion of their June 25 meeting addressing a spike in valuation appeals after the Department of Local Government Finance (DLGF) implemented updated construction cost tables at full cost. Staff said several building categories — particularly pole barns and agricultural outbuildings — saw increases as large as 80% to 100%, producing a roughly 50% to 100% increase in appeals this cycle.
Staff described the county's approach: "In Ohio County, we ... went with what the cost table said because we have no evidence to the contrary," the staff member said. That compliance left the county exposed to a wave of appeals from property owners who saw previously modest assessed values jump. Neighboring counties took different paths: some applied blanket obsolescence percentages (30%–50%) or ad hoc market adjustments to limit increases; others refused to let values rise more than a fixed percentage. The disparity means property owners who own land across county lines may face divergent assessments for similar buildings.
Why it matters: higher assessed values can increase tax bills or prompt expensive appeals; the county must choose defensible, evidence-based adjustments or seek DLGF approval for a different location multiplier. Staff outlined three possible responses: collect local contractor bids and sales evidence to justify a local multiplier or market adjustment; apply additional obsolescence tiers according to building age and function; or accept the higher valuations and manage appeals case-by-case.
Details: staff cited multiple contractor estimates for comparable pole buildings (Manchester Metals estimates materials and labor summing to roughly $72,000 for a 65-by-65 building while the county's new cost tables placed similar buildings at higher amounts). "I have them give me an estimate...materials alone would be 48,000 and with labor of 24,000...They're saying that their cost to build new would be 72,000 for a 65x 65 by 14 and we are currently on new at 120," staff said. The board discussed obsolescence, age-based adjustments and the difficulty of applying a uniform market adjustment without sales evidence.
Next steps: staff and the board will gather local build-cost evidence, evaluate obsolescence by building age, and consider applying a county-level adjustment or proposal for a different location multiplier to the DLGF. The board flagged the issue as high-volume and said staff will return with proposed adjustments and supporting evidence.
