County appraiser outlines 2026 valuation timeline, urges a work session to sort NRP and split/combos

County Appraiser Carl Miller reviewed the methodology and schedule for 2026 values and walked commissioners through maps and comparables used in market modeling. Miller said the office intends to mail values by Feb. 27 if possible but reminded the board that, by law, values must be mailed by March 1 unless the county requests an extension.

Miller described agricultural trends — lower valuations for dry crop and irrigation, higher valuations for grassland — and explained how soil-by-soil comparisons drive ad valorem value changes. He detailed a backlog of deed splits and NRP (non-receipt) items that must be cleared before mailing and recommended a focused work session (tentatively set for Feb. 3) with clerk and treasurer staff present to review affected parcels and how rebates or refunds should be processed for corrected years.

Commissioners agreed the work session should include the treasurer to address how rebate checks or credits would be applied when values change and to coordinate a clear outreach plan for property owners who will receive corrected bills or retroactive statements.