County staff identify seven parcels incorrectly taxed on reservation land and propose refunds

County staff reported that a review of property records identified seven parcels on tribal reservation land that were not marked exempt but appear to meet exemption criteria. The assessor's office presented supporting documentation and said it has prepared tax-change orders for the current year and the two prior years it can legally adjust.

Steve, who led the review, told commissioners the parcels appear within reservation boundaries and that prior administrative practice likely caused them to be taxed. He said staff updated the county GIS reservation layer and adjusted records for 2027, and that he was prepared to process change orders for tax years 2024 and 2025 once commissioners gave direction. "These are ones that are in the tribe's name and on the reservation property," he said, noting the county would need to coordinate with other taxing units that also received those tax dollars.

Commissioners asked how far back refunds or corrections should go and whether federal mechanisms could reimburse taxing entities; staff advised that statutory limits and the need to notify other taxing entities required careful steps. The commission agreed to allow staff up to two weeks to contact affected taxing units and finalize the legal and administrative steps so staff could request formal tax-change orders and payment adjustments.

The commission did not vote to issue refunds at the meeting but directed staff to prepare tax-change orders and to contact the affected taxing jurisdictions for concurrence or procedural steps. Staff also noted they would have tax orders printed and returned for commission approval when ready.