Dunn County approves 2026 property valuations, denies late farm-exemption and sends SW Water Project back for resident survey

Dunn County commissioners on June 3 approved property valuation adjustments for several cities and the county for 2026, denied a farm-exemption request because the claimant missed the state deadline, and directed staff to survey residents about the SW Water Project before proceeding further.

Holly Hutchison, the county's Director of Tax Equalization, presented 2026 Board of Equalization reports for the City of Dunn Center, City of Halliday, City of Dodge and countywide figures. Reported adjustments included: Dunn Center (0% residential change; 1% commercial change); Dodge (0% residential; 15% commercial); Halliday (-1% residential; 7% commercial). For Killdeer, presented by Dane Larsen, residential true and full values decreased about 1% while commercial values rose about 8%, producing an overall taxable value for Killdeer of $6,433,463 (a 3% increase).

Countywide, Hutchison reported a 7% increase in residential true and full value, a 4% increase in commercial true and full value, and a 4% decrease in agricultural land true and full value (the latter completed by NDSU). The county’s overall taxable value was reported as $44,961,014, a 2% increase from the prior year. The board voted to approve the 2026 values as presented, with the adjustment for Killdeer after a re-assessment request from the Legacy Lodge was reconciled.

One farm-exemption application was denied because the resident failed to meet the state deadline; the commission stated it could not approve an extension given state requirements and deadlines. The board then moved to remove the SW Water Project from the table for discussion and approved sending a survey to residents on the project's waiting list and to nearby households to gauge interest and potential cost-sharing before any further action.

The board recessed into executive session later in the meeting, reconvened and adjourned at 11:12 a.m.