County auditor briefs Lakota board on 2026 revaluation and recent state tax changes

Butler County Auditor Nancy Nix told the Lakota Local Board on June 29 that the county’s January 1, 2026 revaluation and multiple recent state bills will materially change how property taxes are calculated and distributed.

Nix, who identified herself as the Butler County auditor, summarized that state lawmakers passed five bills last fall that generally cap property-tax increases to the rate of inflation and that the county began the 2026 revaluation process in October 2024. She said the county is using new desktop appraisal tools approved by the state and must review roughly 160,000 parcels, and that software-vendor timing has delayed public release of new values.

“Ninety percent of our work is sales related,” Nix said, explaining the appraisal methodology. She estimated countywide residential and agricultural values will increase about 19% this cycle, with commercial and industrial values rising roughly 20%. She cautioned, however, that those value changes do not automatically translate to equivalent tax increases for local taxpayers because of rollback mechanics and recent legislation.

Nix also described House Bill 186, which creates inflation-cap credits for taxpayers in districts that were at the 20-mill floor on Jan. 1, 2023; she said Lakota was not at that 20-mill floor and therefore will not receive those particular credits. Nix urged board members to note the difference between market value increases and tax liability, pointing to House Bill 920 and the state’s rollback mechanism as significant moderators of tax changes.

Board members pressed for clarification about methodology and timing. Treasurer Adam Zink and Superintendent Dr. Whiteley asked whether individual sales are “chased” during reappraisal; Nix said staff rely on neighborhood sales and three licensed appraisers rather than selecting single outlier sales. Nix emphasized the county’s dependence on its software vendor, noting that many offices across the state are “waiting on Tyler” for correct and timely calculations.

She also raised the homestead option and related budget actions: Butler County commissioners had previously approved a local piggyback homestead option, but state budget action that adds $350 million to enhance homestead credits payable in 2027 means counties will not need to implement the local option and local taxing districts will avoid an across-the-board cut.

The auditor offered to answer technical questions from the board and staff and said finalized values would be posted once vendor and state review were complete.