Nobles County assessor outlines 2026 assessment changes, cites statute

County Assessor Valerie Ruesch presented the Board of Equalization with the County Guide to 2026 appeals and a summary of changes driving this year's valuations. "The meeting may not adjourn til 7:00 p.m. according to M.S. 274.14," Ruesch told the board as she reviewed procedural limits and the scope of appeals.

Ruesch outlined technical drivers of value changes including an upgrade to the 2020 Vanguard manual, map and neighborhood adjustments, quintile parcel reviews and time trends based on a 21-month sales study. She cited an annual time trend of 5.512% applied to acreages and small cities and a 5.8454% residential annual time trend for the City of Worthington for the 2026 assessment year. The assessor also presented county new-construction totals by class (residential $11,760,200; apartments $2,260,100; commercial $3,896,500; industrial $542,400).

Ruesch explained the county's inspection cadence and data checks: about 20% of parcels are viewed annually and building permits and omitted structures are reviewed as part of the assessment process. She reminded property owners that the Board can change classification and make blanket changes by class but cannot exempt property, remove property from tax rolls, or change prior years' taxes.