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Cottonwood County upholds homestead removal, approves seven assessor-recommended value reductions
Summary
At the County Board of Appeal and Equalization on June 16, 2026, the board denied an appeal of an agricultural homestead removal for one parcel and unanimously approved assessor-recommended reductions to building values for seven parcels, adjusting their 2026 estimated market values.
The Cottonwood County Board of Commissioners met June 16 in Windom and unanimously rejected a property owner’s appeal of an agricultural homestead removal while approving seven assessor-recommended building-value reductions, county minutes show.
County Assessor David Grev opened the meeting with a review of 2026 assessment changes, including tier limits and homestead-exclusion adjustments, 2025–2026 agricultural sales and land changes, and a five-year history of estimated market-value shifts. Grev also summarized the benefits of the county’s Open Book review process.
During public comment, Sidney A. Nelson questioned the removal of agricultural homestead status for Parcel 05.021.0100; Assessor Grev explained the reasons for the removal and outlined what the owner would need to provide to have ag homestead reinstated. After discussion, the board moved and voted to make no change to Parcel 05.021.0100.
The board then considered assessor recommendations to lower building values on multiple parcels. The motions and outcomes recorded in the minutes are:
- Parcel 22.395.0020 (Matt and Jamie Banks): Motion by Commissioner Kevin Stevens, second by Commissioner Donna Gravley, to reduce the building value by $14,600 for fireplace and basement-finish adjustments. Approved unanimously; adjusted 2026 estimated market value $367,800.
- Parcel 22.611.0670 (Daniel and Joelle Bargen): Motion by Commissioner Larry Anderson, second by Commissioner Donna Gravley, to reduce the building value by $19,000 for grade, driveway and fireplace adjustments. Approved unanimously; adjusted 2026 estimated market value $260,500.
- Parcel 22.395.0050 (Scott and Joan Rabbe): Motion by Commissioner Donna Gravley, second by Commissioner Kevin Stevens, to reduce the building value by $15,400 for basement finish and maintenance/remodel (M&R) factor. Approved unanimously; adjusted 2026 estimated market value $392,200.
- Parcel 22.610.0747 (Jeremy and Randy Curry): Motion by Commissioner Wayne Maras, second by Commissioner Larry Anderson, to reduce the building value by $31,700 due to no prior inspection and adjustments for grade and basement. Approved unanimously; adjusted 2026 estimated market value $173,700.
- Parcel 22.520.0060 (Jeremy and Randy Curry): Motion by Commissioner Wayne Maras, second by Commissioner Kevin Stevens, to reduce the building value by $3,100 due to condition and a class-code change from commercial to residential. Approved unanimously; adjusted 2026 estimated market value $11,400.
- Parcel 25.822.0170 (Gerardo Najera Sr. and Gerardo Najera Jr.): Motion by Commissioner Donna Gravley, second by Commissioner Larry Anderson, to reduce the building value by $31,200 for updated grade, M&R factor and a basement adjustment. Approved unanimously; adjusted 2026 estimated market value $152,100.
- Parcel 25.820.0380 (Diane Kruger): Motion by Commissioner Kevin Stevens, second by Commissioner Wayne Maras, to reduce the building value by $9,900 due to no prior inspection and adjustments for condition and basement. Approved unanimously; adjusted 2026 estimated market value $92,300.
All recorded motions passed by unanimous vote of the board members present. The meeting adjourned at 7:13 p.m.
The actions affect the parcels’ 2026 estimated market values and may influence Pay 2027 tax capacities; property owners interested in further review are directed to the county assessor’s Open Book process for documentation and next steps.
