Williston board equalizes 2025 property assessments after assessor’s report; two protests denied

Lea Dunn, Williams County tax assessor, presented the Williams County Assessor’s 2025 Assessment Report to the City of Williston Board of Equalization Thursday and described the valuation process based on sales from Jan. 1 through Dec. 31, 2024. "The Williams County Assessor’s Office has prepared this 2025 Assessment Report for the City of Williston," Dunn said.

The presentation laid out the statistical basis for the 2025 assessments and recommended that residential and commercial property classes be left at the levels shown in the report. Dunn told the board that residential properties were assessed at 95.04% of market and commercial properties at 91.87% of market; the State Board of Equalization’s target range is a median sales ratio of 90%–100% and allows a 10% tolerance. Dunn reported 270 usable residential sales in 2024 with an average sale price of $315,377 and said the overall residential sales ratio was 89.94%, which required adjustments in the mass-appraisal process.

Key figures from the report included an increase in residential True and Full Value of about $44,218,527 (including $11,607,420 attributable to new construction) and a commercial increase of $28,988,108 (including $12,015,090 from new construction). Dunn also said questionnaires sent to 197 apartment properties produced 52 returns and that apartment values rose about 3% on average according to the income approach model.

Mayor Howard Klug opened the public hearing and invited comments; no audience comments were offered live. The board then considered two formal protests filed before the meeting. Property owner Orlyn Schupe protested the assessment for 1805 30th St W, arguing that the presence of six sump pumps reduced marketability; the assessor noted a 25% off-obsolescence adjustment had already been applied and recommended no change. Thomas Powers protested the valuation of 1310 25th St W, asking that the assessed value match a recent sale; Dunn said the sale occurred after the Feb. 1 assessment date and therefore could not be used for 2025 valuations, so no change was recommended and the sale can be considered for 2026.

Following presentation and review, the board adopted a series of findings and motions. The board unanimously (5-0) voted to find that the comments and protests recorded in the minutes had been reviewed and to follow the Assessor’s Office recommendations on the formal protests except where noted. The board also approved corrections and changes (noted as mostly lowered valuations), filed the assessor’s recommendations on corrections and changes, and voted on motions making findings about property classifications, homestead and veteran credit applications, and valuations of properties owned by Williams County Tax Equalization Office employees.

Tate Cymbaluk moved, and Victoria Siemieniewski seconded, a motion that the board declare the 2025 City of Williston Assessments equalized as assessed or corrected; the motion carried 5-0. The meeting adjourned at 6:34 p.m.

The actions taken finalize the City of Williston’s assessment roll for 2025 as presented and corrected in the minutes; property owners whose circumstances change or who have sales after Feb. 1, 2025, were informed those events would affect future assessments.