Lincoln County commissioners approve emergency vehicle, hear public requests; BOE issues multiple tax decisions

The Lincoln County Board of Commissioners approved the purchase of a new emergency management pickup and heard public comments urging evening meeting times before convening as the County Board of Equalization to consider a long docket of tax-exemption requests and valuation appeals.

Harold (Emergency Management) told commissioners his office budgeted $60,000 for a replacement pickup; the vehicle had been specified at about $61,000 but was being offered to the county for $49,926 if the commission approved the purchase. Commissioners approved the purchase by roll call (Otten: yes; Putnam: yes; Landin/Landeen: yes). Commissioner Arons led the meeting.

Public commenters asked the board to consider evening meetings and praised specific commissioners for recent briefings. Sarah Steaver of Lenox asked the commissioners to “have some evening meetings” to make participation easier for residents who cannot attend daytime sessions. Beth Quayle of Harrisburg thanked commissioners for their participation in a regional prison task force and for clarifying the county comprehensive plan.

After the business meeting, the panel met as the Board of Equalization (BOE). Carla Gossen, Director of Equalization, presented applications and assessor recommendations for multiple properties and exemptions. The board generally accepted assessor recommendations where staff indicated properties were not being used in a manner qualifying for exemption; in several cases the board modified valuations or granted narrow relief based on the facts presented.

Key BOE actions and context

- Harrisburg Economic Development Corporation (parcel 270.170.01): The property had rental income in 2024 but became vacant after flood-related damage and the owner reported plans to donate the structure for relocation. The board voted to keep the land taxable and to set the structure (building) at 0% exempt (effectively removing the structure from the exemption) so that the land remains taxable.

- Lennox Area Development Corporation (parcel 250.31.02.012): The assessor recommended denying exemption because the property is leased to a private restaurant; the board accepted the assessor recommendation (0% exempt on land and structures).

- First Baptist Church (parcel 282.19.00.001): The church owns a bare lot they say will be used for a church and daycare once funds are raised. Staff recommended denying exemption because the land is not yet used exclusively for religious purposes. After discussion, the board accepted the assessor’s recommendation for 2025 (0% exempt for land for now).

- University of Northwestern (parcel 280.50.17.005): The property is a bare lot owned by a religious nonprofit. Staff recommended no exemption because the lot is not used exclusively for religious purposes; the board accepted the assessor recommendation after a re-vote when a late-arriving commissioner joined the meeting.

- Owner-occupied classification (Dupert appeal, parcel 241.11.03.001): The board denied a late owner-occupied application that missed the statutory March 15 deadline; staff noted the application arrived March 26, 2025.

- Paraplegic veterans exemption (confidential applicant): Though staff flagged a late filing, the board voted to approve the applicant’s petition and grant the paraplegic exemption (which removes tax on qualifying home and land) in this case.

- Schwartzel Construction (parcel 100.49.27.1010): The assessor recommended no change to the 2025 assessment; the board accepted the assessor’s recommendation.

- Multiple valuation appeals and stipulations: The board considered numerous appeals and stipulated values submitted by taxpayers and/or the assessor. Several multi-parcel stipulations and assessor valuations were approved as read into the record. For one Beresford parcel with an active stop-work order, commissioners set an interim assessed land value far below the assessor’s figure in recognition that the parcel could not be developed while zoning/permit issues remain unresolved (the board set an adjusted assessed land amount of $10,007.21 for one parcel and $12,309.30 for a neighboring parcel as part of separate motions tied to the owner’s representations and ongoing litigation).

Votes at a glance

- Emergency management pickup purchase: Approved (roll call: Otten yes; Putnam yes; Landin/Landeen yes). Purchase price presented as $49,926 (budgeted $60,000).

- Harrisburg Economic Development Corp. exemption request (parcel 270.170.01): Motion to keep land taxable and zero structure exemption: Approved (mover: Commissioner Arons; second: Commissioner Otten; roll call: Arons yes; Otten yes; Putnam yes; Landeen yes).

- Lennox Area Development Corporation exemption (parcel 250.31.02.012): Motion to accept assessor recommendation (0% exempt because leased): Approved (mover: Commissioner Otten; second: Commissioner Putnam; roll call: Arons yes; Otten yes; Putnam yes; Landeen yes).

- First Baptist Church exemption (parcel 282.19.00.001): Motion to accept assessor recommendation on land (0% exempt while land is unused): Approved (roll call: Arons no; Otten yes; Putnam yes; Landeen yes; motion carried after roll call indicated a majority).

- University of Northwestern exemption (parcel 280.50.17.005): After rehearing following a previously tied vote, motion to accept assessor recommendation (0% exempt; taxable): Approved (roll call after Commissioner Schmidt arrived: Arons no; Otten yes; Schmidt yes; Putnam no; Landeen yes; motion carried).

- Dupert owner-occupied classification (parcel 241.11.03.001): Motion to deny late owner-occupied application (application received March 26, 2025; statutory deadline March 15): Approved (roll call: majority yes; applicant advised to file timely next year).

- Paraplegic veterans exemption (confidential): Motion to approve applicant’s petition (despite late filing): Approved (unanimous roll call in favor as read into record).

- Schwartzel Construction valuation appeal: Motion to accept assessor recommendation (no change to assessed value): Approved (roll call: unanimous yes).

- Peterson Properties / Beresford parcel(s) with stop‑work order: Commissioners approved interim reduced assessed land values reflecting the parcels’ inability to be developed while litigation/stop-work orders remain; motions set interim land assessments of approximately $10,007.21 and $12,309.30 for two adjacent parcels (motions carried by majority vote after discussion).

What the decisions mean and next steps

Carla Gossen, Director of Equalization, repeatedly explained the board’s legal limits: exemptions hinge on ownership and exclusive use; rental or inactivity can disqualify otherwise exempt entities under the cited state statutes read into the record. The board scheduled follow-up hearings and reminded appellants that appeals denied for procedural reasons (for example, missed statutory deadlines) could be refiled the following assessment year.

The board noted continued interest in clarifying carve-outs and legislative fixes for bare lots owned by nonprofits and religious organizations; commissioners and applicants mentioned the possibility of seeking statutory clarification from the Legislature.

Meeting context and participation

Engagement: The board heard several public comments (two named residents thanked commissioners or requested evening meetings). The BOE docket included more than a dozen appeals and multiple multi-parcel stipulations; many items were handled with limited discussion, while a few—particularly those involving flood damage or active litigation—drew extended testimony.

Implementation risk and follow-up: A number of decisions depend on external actions (e.g., relocation of structures, completion of repairs, resolution of city stop-work orders). In cases the board adjusted assessed values downward where development was blocked, the county signaled those values could be revisited if and when conditions change.

The board recessed the BOE and scheduled continued BOE business (the board indicated a meeting on April 15 for additional appeals and follow-up).