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Commissioners cancel $487.68 tax on HOA common area parcel RP006360040220

Jefferson County Board of Commissioners · March 2, 2026
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Summary

The Board canceled a $487.68 2023 tax on parcel RP006360040220 after being told the parcel is a common area owned by an HOA and will have its value redistributed across subdivision lots per State Tax Commission guidance.

Assessor Jessica Roach and Treasurer Kristine Lund presented a tax-cancellation request for parcel RP006360040220, explaining the parcel was now a common area owned by a homeowners association and that State Tax Commission guidance requires redistribution of the parcel's assessed value across subdivision lots.

Commissioner Young moved to cancel the $487.68 tax for the parcel; Chairman Hancock seconded and the motion passed by roll call (Commissioner Young aye, Chairman Hancock aye; Commissioner Clark absent).