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Osage County appraiser outlines 2026 valuation changes, schedules work session to fix missing tax records
Summary
County appraiser Carl Miller told commissioners that dry-crop and irrigation values are declining while grassland values are rising and asked the board to set a work session (tentatively Feb. 3) to reconcile NRP and split/combo parcel records before valuation notices are mailed.
Carl Miller, Osage County's appraiser, briefed commissioners on the county's 2026 valuation modeling and the steps needed to correct long-standing parcel split/combination and NRP (Neighborhood Revitalization Program) record issues.
Miller explained the methodology used to build the 2026 market models and said the county's agricultural-use values will change: "we're on the downswing of dry crop and irrigation values," he said, while noting grassland values have increased due to cash-rent and drought factors. Miller said staff will try to mail valuations by late February; if the county needs more time they must request an extension from the state by Feb. 11.
A key operational issue is a backlog of deed splits and combos and NRP entries that were not fully entered into CIC and that could cause incorrect tax bills if not addressed before mailing. Miller recommended a targeted work session so staff and commissioners can reconcile problem records and set a process to prevent future backlog. The board tentatively agreed to schedule that work session for Feb. 3 at 1 p.m. and asked the appraiser to bring calculated values and a prioritization of parcels to the meeting.
Miller also raised the practical question of how to handle retroactive NRP rebates and whether refunds should be issued by check or applied to subsequent tax bills. Commissioners asked the county counselor to research legal and administrative options so the treasurer can execute the correct process. Miller emphasized doing corrections in a staged way—starting with the oldest years first—to avoid overwhelming property owners with multiple bills at once.
The appraiser requested that the three offices involved (appraiser, clerk, treasurer) coordinate closely because changes in appraisal values require corresponding clerical and treasurer steps (new tax bills, refunds or abatement actions). Commissioners agreed in principle that reconciling legacy parcel records is urgent and directed staff to identify a date and scope for the work session.
