Emmons County board approves 2026 property assessments; resident urges stricter enforcement on long-running construction

The Emmons County Board of Commissioners voted to approve countywide 2026 property assessments after the county assessor presented parcel-by-parcel reviews and recommended leaving most values unchanged.

Christine, a certified class-one assessor, told the board the review compared soil productivity, observed land use and current assessments and found the county’s soil-based valuation system generally appropriate. She noted two agricultural parcel identifiers (126050 and 126082) appeared to be cropped more intensively than their soil ratings would suggest and said, “the existing values reasonably reflect the agricultural capacity and overall character of the properties.”

The assessor also described residential valuation corrections made after field visits. For one owner who contested a primary dwelling, Christine said measurements had been corrected, structural classification adjusted to a metal-wood frame, and interior features documented; the house produced about 49 points under the county system, yielding a grade of 3.5, while the shop remained at grade four. For another disputed property (Trenton and Tiffany Schwan), the assessor said patio dimensions were corrected, a shop valuation was based on exterior observation because an interior inspection was not possible, and field inspection revealed an unpermitted septic system reportedly installed in 2020 — a discrepancy from permit records.

“After reviewing it … I’m leaving the values as is on all five parcels,” Christine said, summarizing the assessor’s recommendation that the county maintain the presented valuations.

Commissioners discussed state tolerance thresholds and review options. Board members said countywide medians were near the state minimum (about 90–91 percent), noted that property owners retain the ability to pursue state equalization or abatement if they believe an error remains, and urged the assessor’s office to continue inspections.

During public comment, Kim, who identified herself to the board, told commissioners she believed some valuation increases were arbitrary, citing examples of a 25 percent rise on one property and a roughly 60 percent rise on another. Kim also questioned the county’s 1.35 factor applied to lakefront property and said photographs showed a family cabin still under construction: “I feel they’re arbitrarily raised,” she said, asking the board to reconsider the treatment of properties listed as under construction.

A staff member or commissioner clarified that properties may remain coded as “under construction” in the county system as long as construction continues and that the assessor’s office periodically reviews such properties. The board discussed whether the county’s permit policy — including reapplication or enforcement when projects remain open for multiple years — is being followed.

Commissioner Meer moved to approve the 2026 assessment values; Commissioner Vander seconded. The board conducted a roll-call vote; named responses during the roll call included Gardner, Grand Horse, Mati and Miller, and the motion carried, approving the 2026 assessments for Emmons County.

A commissioner asked that the next commissioners’ meeting include an item to consider stricter enforcement of building-permit timelines, noting several projects have remained in an under-construction status for years. The board agreed to place the matter on a future agenda for further review.

The board adjourned after a motion from Commissioner Magner.