Assessor: State’s decision not to certify 4% residential cap may force 5,200 remailed valuation notices

Goshen County Assessor Debbi Surrat told the Board of County Commissioners on June 16 that the State Board of Equalization informed assessors it would not certify the 4% residential cap because the board views the cap as unconstitutional. That decision, Surrat said, likely means county assessors will have to recalculate affected assessments and send new valuation notices.

Surrat told commissioners the change could affect about 5,200 residential notices in Goshen County and might increase assessed value locally by roughly $7–8 million. She asked the board to amend her 2026–27 budget with $5,000 for postage and $2,500 for supplies to cover the anticipated re-mailings. She said the county is awaiting further direction from the Governor’s Office and state officials about the process, timing and whether the appeals process will reopen.

“The State Board…will not be certifying any Residential valuation due to their belief that the 4% residential cap exemption is unconstitutional,” Surrat reported in her briefing to the board. She told the commissioners the assessor’s office will not change its underlying valuations — the change affects exemptions applied — and that the county may need to remail notices beginning in early July if an official order is issued.

County Attorney Eric Boyer participated on the state call with Surrat and Jeremy Wardell, and the board discussed practical impacts: additional printing and postage costs, uncertain timelines for final valuation figures, and potential legal questions about standing and appeals. The board approved Surrat’s May report and heard her request to add the postage and supplies line items to her proposed budget pending final state guidance.