The meeting was called to order by President Wayne Ehley on Tuesday, April 7, 2026 at 5:00 pm. Upon roll call, the following council members were present: James Gartner, Brian Jacob, Randall Meidinger, Wayne Ehley, Travis Dockter, Eric Schmidt. Absent: Mayor Daniel Imdieke. Also in attendance was Emmons County Tax Equalization Director Christina Seppanen, City Administrator Sharon Jangula.
Director Seppanen explained the Homestead and Disabled Veterans Property Tax Credits and the Primary Residence Credit.
Director Seppanen presented a list of the 2026 Homestead and Disabled Veterans Credits. A motion to approve the Homestead and Disabled Veterans Credits was made by James Gartner and seconded by Brian Jacob. Unanimous aye vote; motion carried.
Director Seppanen presented the 2026 Property Exemption list. A motion to approve the exemptions was made by Randall Meidinger and seconded by Eric Schmidt. Unanimous aye vote; motion carried.
Prior to the meeting, the members of the City Council had received a listing of all parcels within the city and the valuation of each.
Director Seppanen explained there is a five percent increase county-wide on the value of commercial property. She said this was necessary to bring the valuations to the State tolerance level of 90% – 100%. She said there were not enough sales within the city to do a city-specific adjustment. A motion to approve the 2026 Commercial Property Valuations was made by Eric Schmidt and seconded by Travis Dockter. Unanimous aye vote; motion carried.
Director Seppanen explained that based on the 2025 sales data, Linton City’s valuations were at 63% which is far below the state tolerance level of 90% – 100%. She said a partial land adjustment, a partial improvements adjustment and a county-wide adjustment was applied to the City’s residential valuations to bring them to a tolerance level slightly over 90%.
President Ehley opened the floor for questions and public comment.
The following people addressed the City Council and Director Seppanen with questions on the equalization process, tolerance levels, number of qualified sales and valuations: Charles Kurszewski, Jeff Hill, David Beastrom; Larry Beitelspacher; Corbley Ogren; Lilian Dahms, Larry Humann. All questions were addressed and discussion was held on comments and concerns.
President Ehley asked if there was anyone present who would like to file an appeal on their assessed valuation. No one present at the meeting filed an appeal and no written appeals had been received prior to the meeting.
A motion to approve the 2026 Residential Valuations as presented was made by James Gartner and seconded by Brian Jacob. Unanimous aye vote; motion carried.
During discussion it was noted a few acres of farm land are located on the south side of the city.
2026 Valuations: Residential – $67,003,400; Commercial – $12,240,100; Farmland – $28,300.
With no further tax equalization business to discuss, President Ehley adjourned the meeting.
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