Gage County Board of Equalization OKs referee contract with Standard Appraisal Service; staff outlines reassessment and protest process

Gage County Board of Equalization members on Wednesday approved an agreement with Standard Appraisal Service to provide referee services for the 2025 assessment year and spent the remainder of the meeting discussing reassessment mailings, protest procedures and a new appraisal system transition.

The board voted 6-0 to approve the contract after a motion by member Jurgens and a second by member Dorn. The contract was described in the meeting as a continuation of referee services that Standard has provided in previous years.

The matter mattered to the board because referees provide an independent, consistent review of protested property valuations before the board makes any final changes. Board members said having referees ensures “every piece of property has the same set of eyes on it,” a point made during discussion about consistency and comparability across properties.

Patty, a staff member in the assessor’s office, described logistical details for the coming weeks. She said reassessment notices will be handled out of Lincoln and indicated the office expects to mail notices in late June — she mentioned the 20th or the 30th of June as possible mailing windows — and that taxpayers will have the month of June to file protests. Patty also advised the board that the appraisal team would like to meet with the board for more than the usual five or ten minutes to show comparables, sketches and the new field technology.

On the new technology transition, staff said the office moved from the long-used Terrascan system to MIPS and that the county will rely on MIPS for sales and comparable data. Patty said, “We have a sales book, and they’re gonna have…we’re gonna have all of our sales,” indicating the appraisal team will provide the sales used for valuations and comparables to help explain individual property valuations.

Board members requested more preparatory materials for protest hearings — photos, parcel layouts and other information used by appraisers — so they can review evidence at hearings. One board member asked that the assessor’s staff and the referees provide advance information to the equalization committee to help the supervisors be better prepared when protests arrive.

Staff said the office expects to use multiple referees if necessary for protests in small towns and that there are some upcoming matters with commercial properties to watch; staff mentioned upcoming hearings involving Walmart and a pork-related commercial property (referred to in the meeting as “Summit pork”). The board discussed timing for any recommendations that must be supplied to attorneys, noting the need for materials 30 days before attorney review in some cases.

Votes at a glance: - Agenda approval — Motion moved by Dorn, second by Adams; vote 6-0; motion carried. - Minutes approval (previous meeting) — Motion moved by Dorn, second by Claybaugh; vote 6-0; motion carried. - Tax correction slip No. 12 (removal of a penalty for a timely-filed return) — Motion moved by Dorn, second by Adams; vote 6-0; motion carried. - Agreement with Standard Appraisal Service for referee services (2025 assessment year) — Motion moved by Jurgens, second by Dorn; vote 6-0; motion carried.

The board concluded the equalization session after finishing discussion and scheduling additional time with appraisal staff and referees at a later meeting. The meeting was called to order at 8:31 a.m. and adjourned at 9:52 a.m.