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Commissioners approve $262.98 tax cancellation for unoccupied airplane hangar

Jefferson County Board of Commissioners · February 2, 2026
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Summary

Assessor Jessica Roach said an airplane hangar was marked as occupied on the tax roll though the owner had not moved in before Jan. 1, 2026; the board approved a tax cancellation for parcel LP04N38E363870 totaling $262.98.

Assessor Jessica Roach told the board the airplane hangar on parcel LP04N38E363870 had been recorded as occupied on the subsequent roll even though the owner had not moved in before Jan. 1, 2026, per the certificate of occupancy timeline. Because the deadline for a valuation appeal had passed, the correct remedy was a tax cancellation.

Commissioner Clark moved to approve the tax cancellation for parcel LP04N38E363870 in the amount of $262.98; Commissioner Young seconded and the motion passed unanimously. The board did not indicate additional adjustments beyond the approved cancellation.

The action corrects the county roll for that parcel for the 2026 valuation year.