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Ernst Lake property owners contest assessments and leasehold treatment

Polk County Board of Equalization · July 7, 2026
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Summary

Multiple Polk County property owners at Ernst Lake protested assessed values and leasehold treatment July 7, arguing some cabins are on leased lots or are shells and should not be assessed as finished residences; several viewings and one interior inspection were scheduled.

Several property owners with parcels at Ernst Lake raised objections before the Polk County Board of Equalization on July 7, arguing that assessed values do not reflect the real condition or legal status of their properties.

Clark Grant supplied three additional exhibits in support of his protest and asserted that the Assessor lacks necessary lease information for lake properties and that assessing leasehold interests is unlawful. Kendall Perry said his cabin sits on a very small lot between the lake and the county road and that demolition-and-rebuild plans are constrained because zoning requires a variance; the remaining structure is “basically just a shell,” the minutes state. Bev Pensick protested substantial increases in the assessed value of two parcels on the main lake (one described as a trailer) and the Board scheduled on-site viewings.

Other Ernst Lake concerns appeared elsewhere on the docket: Pam Micek said one leased parcel lacks lake access and another parcel is a shed on skids with no well. The Board arranged appointments for the Assessor to view several properties and scheduled at least one interior inspection after a property owner supplied comparable sales information.

No decision overturning any assessments is recorded in the minutes; the record shows the Board received exhibits, heard objections, and set follow-up inspections or viewings.