Residential & Commercial Property Values To Increase
By Jessica Wald
The Napoleon City Council approved increases across the board for property values within the city during the board of equalization meeting, which was held prior to the regular meeting of the council last Monday, April 7.
Council members in attendance included Mayor Todd Moos, Rich Bjerklie, Clark Haas, Mike Heying, Bob Humann and Rod Kleppe, while John Wald was absent for the equalization meeting, but arrived for the regular meeting.
Logan County Tax Director Trisha Laine attended the meeting to present the 2025 assessment book, a report and recommendations. While reviewing the residential sales ratio study, Laine noted the commercial sales ratio study determines a lot of the value. In the study she said there were four commercial sales last year, then to help supplement the acquired number of sales for the study, four sales were carried over from 2023, four from 2022, four from 2021 and then the rest were filled by supplemental sales. Commercial sales are sitting at about an 86% value, but need to be within the 90-100% range. “We are finally getting some more commercial sales, but they are undervalued; so, I’d suggest a 6% increase for all commercial property in Napoleon,” recommended Laine.
While reviewing the residential sales within the city, Laine said there was 11 sales in 2024 and the rest of the sales for the study were taken from 2023. “Not much is going for under what they are valued,” she noted. Napoleon residential sales are at 83.22%, but they also need to be within the 90%-100% mark. Laine suggested an increase of 7% on residential value. “Even with the 7%, we are sitting at the lower end of the tolerance,” she explained.
Laine also said there were 27 Homestead Credit applications within the city, which compares to 25 in 2024. She also noted there were five disabled veteran property tax credits for 2025 and nine certificate of real estate exemption apps. After discussion with Laine, the council approved the 6% increase for commercial values and a 7% increase for residential property, along with approving the 2025 assessment book presented by Laine.
During the regular meeting the council was presented with a request from the One Cent City Sales Tax Committee. The request to the committee was submitted by the White Maid Restaurant & Bar owners, Caleb and Sara Ketterling, for a. . .