Assessor’s Office – Tax Adjustments

Treasurer Stephen Potter presented a tax adjustment for parcel # 00-0001-2413. He explained that after the parcel split in 2022, the structures were added to the wrong parcels, and the owners have been paying for the wrong structures, resulting in a credit of $1,023.56. The parties discussed the tax adjustments. Commissioner Killian made a motion to approve the tax adjustments as presented. Commissioner Miles seconded the motion. Commissioner Killian voted aye, and Commissioner Miles voted aye. The motion passed.

Treasurer Stephen Potter said that the amount for 2023 was incorrect because there was a credit of $461.40 already credited, and 2025 taxes should be corrected through BOE. Commissioner Killian made an amended motion to accept the tax adjustments as corrected. Commissioner Miles seconded the motion. Commissioner Killian voted aye, and Commissioner Miles voted aye. The motion passed.

Recess 10:54 a.m. to 11:10 a.m.

Commissioner Killian made a motion to recess. Commissioner Miles seconded the motion. Commissioner Killian voted aye, and Commissioner Miles voted aye. The motion passed.

Discussion & Consideration of the Board of Equalization (BOE) Adjustments

Clerk-Auditor Chelise Jessen presented a list of six parcels from September 16, 2025, through September 21, 2025, before the meeting. The parcel's values were adjusted, and the report shows the reason for each parcel. The parties discussed the adjustments. Commissioner Killian made a motion to approve the BOE Adjustments as presented. Commissioner Miles seconded the motion. Commissioner Killian voted aye, and Commissioner Miles voted aye. The motion passed.

Auditor's Office – Vouchers

Chief Deputy Clerk-Auditor Lexie Clayburn presented the vouchers for check numbers 170371 through 170442, dated September 22, 2025, totaling $727,622.30. The parties reviewed the vouchers submitted. Commissioner Killian made a motion to approve the vouchers for September 22, 2025, as presented. Commissioner Miles seconded the motion. Commissioner Killian voted aye, and Commissioner Miles voted aye. The motion passed.

Discussion & Consideration of the Paytient Benefit

Human Resource Payroll & Benefits Administrator Jamie Park explained the benefit. It is offered to employees on the high-deductible plan. It is a credit line for the employee at zero interest to be used for medical expenses. Once used, the employees make payments through a withdrawal from their paycheck. The amount Paytient is charging for each employee each month is increasing from $2.53 to $3.12, or annually $3,744.00. If this benefit were offered to all employees covered by health insurance, the cost would be $2.95 per employee per month, or $5,487.00 annually. The parties discussed the plan and different options. Commissioner Killian made a motion to approve the Paytient Benefit for all employees for $2.95 per employee per month. Commissioner Miles seconded the motion. Commissioner Killian voted aye, and Commissioner Miles voted aye. The motion passed.

Discussion & Consideration of a Preventive Screening Incentive

Human Resource Payroll & Benefits Administrator Jamie Park explained that she would like to encourage employees to undergo their annual preventative screenings. She would like to promote it by offering a $50.00 incentive to employees on the insurance who receive their preventive yearly screenings. This would identify major issues earlier, when they are easier to treat. When insurance companies review the annual renewal rate, this category is taken into consideration for the rate. Ms. Park believes that regular preventive exams for employees will save money on renewals. The parties discussed the incentive. Commissioner Killian made a motion to approve the preventive screening incentive as