Gage County Board of Equalization approves homestead correction, moves to use referees for valuation protests

The Gage County Board of Equalization on Wednesday, Feb. 5, 2025, approved its agenda and previous meeting minutes, voted to approve correction slip No. 10 (a homestead-exemption adjustment) and signaled board support to again use outside referees to hear property valuation protests. Board members and staff also discussed pending appeals from Walmart and Summit Fork and operational issues tied to the county’s switch to the MIPS property-tax system.

The board voted to approve the agenda (moved by Dorn; second by Adams) and the prior meeting minutes (moved by Doran; second by Adams); both motions carried on recorded tallies of seven in favor. A motion to approve correction slip No. 10, described in the meeting as a homestead-exemption change, was moved by Lytle and seconded by Dorn and carried 7–0. Meeting participants noted that state reimbursement generally makes counties whole for reduced county tax asking tied to homestead exemptions.

Board members discussed reinstating a referee system for protest hearings rather than having rotating board members hear every case. Board members and staff reported the referee approach had been used in the past to keep hearing panels consistent and to reduce the risk of perceived bias when local community members appear before commissioners who know them. One speaker described the referee process as “keeps it consistent all the way through,” and staff said referees still bring contested matters to the full board for final approval when parties request it. The board asked staff to identify and schedule available referees; members noted many prospective referees also serve other counties.

Cost estimates for referees were discussed but not precisely settled. At the meeting staff gave two different figures during discussion: a general remark that current per‑session fees were “about a hundred and something dollars,” and a separate figure of $2,530 cited later. The board did not adopt a final contract or fee schedule during the session.

County staff notified the board that Walmart and Summit Fork had filed appeals of their valuations. Fairbury’s hearings on related appeals were scheduled for April 3; Gage County’s first hearings were discussed for April 7. Board members said appeals of the magnitude described typically proceed before the full board and may require the county attorney; one board member asked staff to coordinate availability and to seek continuances if necessary because of scheduling conflicts.

Staff and board members also addressed technical and valuation issues tied to the county’s recent switch from the Terrascam/Terrascan system to the MIPS system. Staff said the conversion requires rebuilding modeling tables, reclassifying items such as grain bins for correct pricing, and conducting a land-value study that has not been completed in many years. Staff confirmed the county’s residential assessment level is being carried at about 92% of market value; farm or agricultural values were described as roughly 69%–75% of market value. The meeting included discussion of how appraisals treat personal property inside commercial buildings (depreciable personal property) versus real property, which can affect final valuations.

No formal action was taken at the meeting on referee contracts, the Walmart or Summit Fork appeals, or changes to the MIPS implementation. Board members directed staff to begin scheduling referees, gather detailed cost information, and provide additional documentation on the Walmart and Summit Fork appeals and the valuation differences raised by the appellants.

The board adjourned at 8:50 a.m.