Ryan Johnson, Carver County assessor, told commissioners the assessor's sales study is the primary driver of property value changes and that tax impacts depend on how a property's market value change compares with the county average. Using five residential sample parcels across Chanhassen, Chaska, Norwood Young America, Victoria and Waconia, Johnson showed how a homeowner whose value rises faster than the county average could see larger tax impacts while properties that increase less than average could see a relative decrease.

Johnson explained the homestead market value exclusion phases out once a property's estimated market value reaches $517,200 for the assessed year, reducing the benefit for higher‑value homes and concentrating the largest relief at much lower values (he cited roughly $95,000 as the point of greatest relative benefit). "If it's similar to the average, then the tax impact will be similar," he said, summarizing how relative movement matters more than the raw percentage change.

Johnson also reviewed several commercial parcels and agricultural examples to illustrate how condition, occupancy and use affect assessments. One Watertown commercial parcel inspected in 2024 showed a more than 35% market‑value increase and an almost 45% total tax increase after the inspection and condition review. On the agricultural side, Johnson said the green‑acre per‑acre rates set by the state are increasing and that large agricultural parcels have shown higher market‑value increases in recent sales.

Commissioners asked about representativeness of the five sample parcels and whether the sample selection reflected broader trends. Johnson acknowledged the samples have been tracked for years and are illustrative of patterns rather than a strict statistically representative sample. He told the board that while average residential property was about $494,700 for the 2025 assessment (taxes payable 2026), the countywide residential increase for the assessment period was roughly 4–5.7% depending on the metric used.

The assessor's presentation was provided as context for upcoming levy and budget decisions and was followed by questions about particular neighborhoods and inspection timing.