Carbon County refunded an area business just over $18,000 following a court stipulation lowering the assessed value of three parcels of land in Kidder Township.

On Thursday, the county commissioners approved three motions for real estate tax refunds totaling $18,299.96 to Split Rock Investments LLC of Lake Harmony.

On each parcel, a court order lowered the assessments for the 2023 tax year. The parcels were initially assessed at a total value of $2,724,458.

Under the court order, the first parcel assessment decreases by $1,013,375; the second, $159,456; and the third, $106,887.

“The total (refund) is over $18,000 for the three parcels,” Commissioner Wayne Nothstein said. “That’s a lot for the county. Every time we seem to put up new properties (for tax base increases), they are wiped out by challenges in the court system. We try to fight them and have been fairly successful with trying to keep that revenue up from the larger scale businesses and resorts, but it’s a major hit, not only to the county, but especially to the school districts and municipalities.”

Carbon County partnered with Jim Thorpe Area School District and Kidder Township in 2023 to get a third-party appraisal on the three lots. The three entities hired Integra Realty Resources of Philadelphia at a cost of $21,000, split based on the percentage that each party would receive in taxes. The appraiser was to perform a commercial appraisal to determine a fair market value for the three parcels.

Prior to that action, Split Rock had filed a civil file appealing the Carbon County Board of Assessment Appeals’ decision to make the assessment $2,724,458.

At that time, Split Rock officials stated that they felt the assessed value was excessive and lacked uniformity to other assessments of businesses in Carbon County.

At that time, Nothsetin said that the county’s real estate tax revenue is not growing, and in 2024, it was only expected to increase by about $160,000.

In other related matters, the commissioners officially approved a real estate tax refund to Forest Inn Property LLC of Lehighton after a court order lowered the assessment of its property by $435,951.

The county’s refund to the company is $5,126.78.

Forest Inn Property is the owner of Country Junction in Towamensing Township.

Last month, the commissioners approved the court stipulation regarding the civil case over this assessment.

Like the Split Rock property, the county had partnered with Palmerton Area School District to hire an independent appraiser at a cost of $7,000 to determine a fair market value.