Lincoln County board reduces assessed structure value for Arends home after appeal

The Lincoln County Board of Equalization voted to reduce the assessed structure value for Dustin and Sarah Arends’ home at 47861 Lake Alvin Place following an assessor presentation and discussion by commissioners.

April Farmer, assessor for the Equalization Department, told the board the remodeled single-story home (3,637 square feet main level; 1,566 finished lower level; five bedrooms; four-and-a-half baths) underwent major work in 2023 and that county comparables were used to place its value. “As an assessor, I am only allowed to use sales for comparables, not current listings,” Farmer said while presenting sales and a cost approach for the property.

Carla Gorson, the county’s Director of Equalization, told the commissioners the appellant had submitted additional comparables on April 30 and that the owner had missed an earlier hearing; staff reviewed the materials submitted for the board’s consideration. Commissioners noted Springdale Township’s local board had previously reduced the structure value by $100,000 and discussed whether the absent applicant’s additional evidence would change that result.

A commissioner moved to reduce the structure assessment from $1,047,100 to $947,100 and to leave the land and other buildings unchanged; the motion was seconded. On the roll call the motion passed 3–1 (Commissioner Putnam: Yes; Commissioner Schmidt: No; Commissioner Arends: Yes; Commissioner Landeen: Yes).

The board’s action amends the county assessment for the structure only; the land assessment and accessory building values remain as previously assessed. No further appeal outcome was announced during the meeting. The board then proceeded to the next scheduled appeal.