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Board of Equalization approves corrections, exemptions and valuation changes
Summary
During a recess as the Board of Equalization, Lincoln County approved certificates of correction and refunds, motor vehicle tax exemptions for two nonprofits, and four property valuation change notices submitted by the county assessor.
At 9:30 a.m. the Lincoln County Board of Commissioners recessed and convened as the Board of Equalization to consider assessor and treasurer items. The board approved a series of assessments, certificates of correction and exemptions.
Julie Stinger, county assessor, presented multiple items. The board authorized a personal property acceleration for a closed Subway sandwich shop in Sutherland (business closed March 2025) with total tax of $237.02. The board also approved a real estate correction to accelerate taxes on a 1975 mobile home at 23595 North Lehman Road (Stapleton), with total tax $411.68.
The board approved motor vehicle tax exemption applications recommended by County Treasurer Sherry Newton. Approved exemptions included People's Family Health Services Inc. for a 2014 Toyota van used to transport and assist clients (nonprofit health/travel assistance services), and Two Rivers Fellowship (a religious organization in North Platte) for a 2024 GMC Savannah van used for church transportation.
Assessor Stinger also presented four property valuation change notices (2025-001 through 2025-004). The board discussed several parcels that had changed ownership or condition: two properties purchased by the City of North Platte under a state program to acquire and remediate dilapidated properties, one parcel that remains taxable after a planned mobile‑home removal did not occur, and a parcel purchased by a redevelopment entity that is now taxable. Judy Clark, county planning and zoning administrator and city development director, explained the city's demolition and resale program for blighted properties and said the grant requires future ownership to result in affordable owner‑occupied or rental housing.
The motions on the assessor and treasurer items passed on roll call votes. The board then adjourned from the Board of Equalization and reconvened as the Board of Commissioners.
