Home Values To Increase 4%
By Jessica Wald
The 2026 assessment book was approved during a special board of equalization meeting of the Napoleon City Council last Monday evening, April 6. Presenting the records for the assessment book was Logan County Tax Director Trisha Laine, who went over numbers with the quorum of council members Rod Kleppe, Bob Humann, Clark Haas and Mayor Todd Moos.
While presenting the 2026 Napoleon residential sales ratio study, she reported trying using two years and also three. Although both studies were under 90%, using sales from 2024 and 25, the median residential sales ratio came in at 88.04%. “It’s close to 90%, but not quite there as a city. Some are under and some are over their true and full value,” noted Laine. “I suggest an increase of 4% to get to 92%,” she added to get into the low end of tolerance. She also stated this does not mean taxes are necessarily going to increase, but the valuations.
As for the 2026 residential sales study for the county, she said the study could be conducted with two years of sales and the median ratio came in at 92.19%. “As a whole, the county is good; in tolerance,” she said as an increase is not suggested for the county residential sales.
Laine also presented the 2026 commercial sales radio study for the county. There were only two usable sales in 2025, so she had to use sales from the previous four years, along with supplemental sales. “We got to a 93.05% median ratio using these sales together. I recommend no change; it’s good,” she noted with the 93% being in tolerance. Laine concluded the studies review by letting the quorum know the valuation for the overall city increased about $1 million from last year, coming in around $58 million for total valuation.
Also verified during the equalization meeting were. . .