Homeowner Dustin Williams disputes assessor’s post‑construction valuation after pool and addition

Dustin Williams told the Oklahoma County Board of Equalization on June 22 that a May 2026 appraisal and corrected square footage support a market value of $855,500 for his Rose Creek home, well below the assessor’s informal value of $936,500 for the Dec. 31, 2025 appraisal date.

“Your appraisal…he said, ‘Hey, your house is nicer than you think it is,’” Williams said, describing an appraiser who inspected the house and returned a higher figure than he expected. He told the board he built the house about 10 years ago, added a pool in 2025 and an enclosed cabana/closet, and had paid an appraiser $750 for a rush appraisal after learning the protest deadlines.

Assessor staff told the board the assessor originally listed the property at $990,500, dropped it to $936,500 informally, and used 2024–25 sales as comparables; they said internal adjustments for quality, features and subdivision differences produced a supported value higher than Williams seeks. The assessor’s office noted the assessor’s historic values for the property (873,000 in 2025, 888,500 in 2024) and said the office had revised square-footage records after measuring during construction.

The parties debated comparability: Williams and his appraisal relied on several comps, including one nearby neighbor he considered a close match, while the assessor’s office excluded that neighbor from its comp set because it is smaller (3,016 sq ft), of lower quality, does not back up to the same retention pond and lacks a pool or hot tub.

Board members clarified the tax implications of any market‑value change. Chair Eleanor Thomas explained that taxable value for a homestead is calculated differently from market value and that the homestead exemption typically limits the taxable-value increase to about 3% annually. Thomas told Williams that unless the board’s market‑value decision pushed his market value below the current taxable value, his taxes would likely not immediately fall.

The board reviewed permit figures the owner identified: a swimming-pool permit listed at $150,000 and an add-on/closet permit listed at about $40,000; assessor staff said permit values and square-footage corrections were part of the materials they considered. Both parties confirmed the valuation date is December 31, 2025.

The board paused the hearing on BOE 189 and scheduled a final decision for Friday; parties were told they would receive a written notice by mail. The hearing was not decided on June 22.