On Aug. 14 the Davis County Property Tax Assessment Board of Appeals voted 2-1 to set the assessed value of 211 Northeast Ninth, owned by Catherine Hepner, at $266,100, rejecting the homeowner's lower valuation request. The hearing was held at the Davis County Assessor's Office before the board.

Hepner, who identified herself as Catherine Hepner and said she lives at 211 Northeast Ninth, told the board she tracks local sale prices and asked the board to reassess her home because she said it should not be compared to houses north of the golf course. "I keep track of how much I could possibly sell that house for," Hepner said, describing a small, dated kitchen, plumbing and wiring needs, proximity to railroad tracks and a rundown apartment building nearby.

Crystal Osby, Davis County Assessor, told the board the assessor's office had previously reduced Hepner's grade in 2023 and that the most recent increase came from state cost tables. "In 2023 she came into the office and we she originally was graded as a B. We took her down to a C plus 1, and that's where you'll see in the '23 change from $3.11 to $2.48. The only increase from there would be in the cost tables, which are set by the state of Indiana, and that's where the increase came from this year," Osby said.

County staff presented median per-square-foot figures from local sales south of the golf course and compared them to Hepner's property. The assessor's comp work showed a median near $104 per square foot for selected sales; the assessor's current calculation for Hepner's living area was about $87.50 per square foot, a figure partially driven by how the assessor counts living area and the home's effective condition grade.

After discussion the board voted on a motion that the assessment be $266,100. The motion carried 2-1. One board member said the assessor had carried the burden of explanation for the increase; one member said the assessment could reasonably be lower but accepted the majority decision. The board did not order further adjustment or a site inspection.

Hepner may still pursue other administrative remedies under state law if she chooses. The board's decision was limited to the assessment facts and comparables presented at the hearing.