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Board of Equalization approves five notice-of-valuation changes after assessor identifies override errors
Summary
Lincoln County's Board of Equalization approved notice-of-valuation changes numbered 2025-14 through 2025-18 after the assessor’s office found five parcels incorrectly excluded from a map-factor equalization process; property owners have 30 days to protest.
Julie Stinger, Lincoln County assessor, presented five notice-of-valuation changes the assessor’s office submitted after a review found the parcels had been left on “override” and therefore missed a map-factor adjustment used to equalize adjoining parcels.
Stinger explained the assessor’s office reviews adjoining, connected parcels together so the “first acre” value is not duplicated across multiple small lots owned by the same taxpayer. Henry Vogt, county appraiser, described the office’s practice: when adjoining parcels are treated as one large tract, staff apply an override to prevent the system from calculating the high “first-acre” value multiple times.
Stinger said the five parcels were not included in an earlier blanket adjustment and the office is raising their valuations to align them with neighboring parcels as required by the Department of Revenue’s equalization guidance. She emphasized property owners will receive special notice and have 30 days after receiving notice to file a protest.
The board voted to approve notice-of-valuation changes numbered 2025-14 through 2025-18 as submitted by the county assessor.
