06-24-2025 Agenda Packet ERPerson County Board of Equalization and Review
June 24, 2025-9am-13 Abbitt St
Call to Order
Pledge of Allegiance
Adoption of minutes-June 10, 2025
Review/motion to accept items on consent agenda-Admiral Properties
Review/motion to reject late filed appeals-none at this time
Appeals to be heard:
Time Parcel Owner Current
Value
Taxpayer
Value
9:00 46 1 GATES, ROSALIE P 71,457 50,000
46 21 GATES, ROSALIE P 93,622 52,000
46 22 GATES, ROSALIE P 87,188 50,000
9:30 139 26 STOLTMANN, FRANK & LESLIE 1,389,749 1,153,250
9:45 A29 271 WESLEY, JAXSON BRADLEY 619,750 511,000
10:00 A29 51 WESLEY, JEFFREY SCOTT 506,036 429,327
30 43 TOTAL FITNESS XTREME, INC 602,305 567,566
30 40 WESLEY, JEFFREY SCOTT & ASHLEY 193,093 177,013
10:30 5 5 WESLEY, TONY & BRADLEY 291,128 252,763
A29 202 WESLEY, BRADLEY & JAMIE 503,655 450,000
10:45 A29 222 WESLEY, TONY & NELLIE 912,513 740,050
A29 50 WESLEY, TONY & NELLIE 24,211 11,500
Next meeting scheduled for July 1, 2025 at 9:00am.
Be sure to park in the Merritt Commons parking lot for all meetings, since this lot is the only
location that allows all day parking.
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Appeal Time/Date
Parcel 139 26
Owner STOLTMANN, FRANK & LESLIE
Description 71.53 ACRE/HOUSE
Value under Appeal: 1,389,749
Taxpayers opinion of Value: 1,153,250
Taxpayer States:
Current structure value of $1,086,499 is too high. Structure should be at $850,000.
Tax OƯice States:
Land consistent with area(12B). Adjustment in place for rear tract. Appeal addresses
home value.
House, built in 2023, 4,259 heated sq ft, with unfinished basement(2,529 sq ft). Valued
at $255.11 per ft. Limited comparables based on new construction and size, unless you
look at Hyco properties.
Comp 1-A76 185-sold for $1,250,000 on 11/19/2024-804 Crabtree Glenn Rd. Slightly
older, built 2020. Smaller at 4,100, with 1,012 sq ft of heated sq ft in basement(less
desirable). No garage. Valued at $221.04 per heated sq ft. With adjustments for grade,
basement, age, garage=$252.43 per ft.
Summary of issues to be discussed:
Decision:
Appeal Time/Date
Parcel A29271
Owner WESLEY, JAXSON BRADLEY
Description FARM AT ROSEVILLE/LOT 32/HOUSE
Value under Appeal; 619,750
Taxpayers opinion of Value: 511,000
Taxpayer States:
Based on my appraisal and comparable sales/properties. I am $120,000 over. Built for
$511,000.
Tax Office States:
Construction appraisal, dated 4/2/2024, does not represent the final build. Most lenders
financing new construction require an appraisal to determine your project's value. Unlike
appraisals for existing structures, a new construction appraisal is essentially a third-
party valuation of what will be built. Construction appraisals may not include final
quality of construction or other features that may be included in the final build.
Construction appraisal did not include any value for unfinished attic area of 1,035 sq
ft(adds $23,332 in value). Appraisal indicated a land value of $40,000.
Taxpayer states built for $511,000. Land was a gift at $0, not sure if the $511,000
includes any value for land.
Subject was built 2024, 2,127 heated sq ft, with 1,035 sq ft unfinished attic). House
valued $272.37 per heated sq ft
Comp 1-sold for $498,500 on 11/1/2023 (sale was 13 months otd)-A29 260-185
Clearwater Dr-same neighborhood, built 2023, similar size at 2,223 heated sq ft. Simpler
construction. House valued at $223.17 per heated sq ft.
Comp 2-sold for $570,000 on 6/23/2023(sale was 18 months old}-A29 255-198
Clearwater Dr -same neighborhood, built 2007-older, 2,938 heated sq ft. Has new
detached garage since sale. House valued at $189.73 heated sq ft. Adjust for age would
make this house $213.44 heated sq ft.
Summary of issues to be discussed:
Decision:
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