Gage County board adjusts dozens of property valuations after long protest session

The Gage County Board of Equalization on Wednesday heard more than a dozen property protests and approved a slate of valuation changes after extended questioning of assessors and testimony from owners and corporate representatives.

The session opened with a lengthy public protest from Joe Armstrong, who told the board his Armstrong Rentals building in the Beatrice industrial park was being taxed at roughly "$64.22 per square foot," which he said is "two and three times higher than everybody else" in the park. Board members and assessor staff debated whether the apparent disparity reflected a legitimate market sale and a later $300,000 addition to the building or reflected inconsistent treatment of buildings used for storage, manufacturing and office space. After discussion the board voted to change the assessed value for Parcel 11643525 to $593,415; the motion carried.

Other contested residential and acreage protests produced several changes. Joshua Heller’s 13.94‑acre dwelling parcel (1176000) was reduced from $753,335 to $633,335 after the board and staff reviewed comparable sales and the county’s rural‑subdivision mass appraisal approach. Mark Schroeder’s parcel (2524113) was set at $670,184, and Harlan Schroeder’s irrigated quarter was left at the referee’s recommended figure after staff reviewed soil types and comparable irrigated sales; the board advised the owner to supply FSA maps if he wished further review.

Homeowners who challenged measurement or comparable choices saw mixed results. Sabrina Glenn pressed a square‑footage discrepancy using builder blueprints; assessors re‑measured and the board accepted a referee recommendation that revised her improvements to a combined figure of $820,100. Other homeowners were told to bring documentary comparables and building‑permit records if they wish to pursue future protests.

Corporate and large commercial protests drew detailed staff analysis. Amy Geshel, accounting manager for EEnergy Adams, argued the county’s $26.6 million real property assessment was high compared with similar Nebraska ethanol plants when expressed as valuation per ethanol gallon. Geshel said her firm’s analysis showed that Siouxland’s rate (22.6¢ per gallon) would imply a roughly $22.66 million valuation for the Adams plant. After staff review, the board approved an assessor recommendation that set the parcel at $24,860,000.

A remote appellant for Summit Pork submitted an independent appraisal and construction cost documents for several finishing barns. Board members spent substantial time comparing that material to Jefferson County assessments for similar facilities and to the county’s new pricing tables. The discussion flagged a recurring issue: whether the county’s new mass‑appraisal tables and the assessor’s classification of the structures (for example, basement type and building code) produce valuations comparable to neighboring counties. The board did not adopt a single change for every industrial parcel; instead, it recorded recommended figures and asked staff to reconcile the industrial‑park comparables and prepare follow‑up work.

Votes at a glance

- Armstrong Rentals (Parcel 11643525): valuation changed to $593,415 — motion carried. - Joshua Heller (Parcel 1176000): valuation changed from $753,335 to $633,335 — motion carried. - Sabrina Glenn (Parcel 5218121): referee recommendation accepted; total improvements set to $820,100 — motion carried. - Harlan Schroeder (Parcel 2270000): assessor recommendation accepted (no change) — motion carried. - Mark Schroeder (Parcel 2524113): valuation changed to $670,184 — motion carried. - EEnergy Adams (Parcel 6542101): assessor recommendation adopted at $24,860,000 — motion carried. - Travis Garrison (Parcel 1130200): valuation changed to $569,910 — motion carried. - Multiple other residential and rural parcels were confirmed or adjusted as read on the change/no‑change lists.

Why the disputes surfaced: sales, additions and the appraisal cycle

Board members and assessors repeatedly emphasized that the county’s recent work focused on selected townships and rural subclasses this year. That piecemeal approach — rather than a full countywide revaluation in a single cycle — contributed to the perception that some adjoining properties showed dramatically different year‑to‑year increases. Assessors said sales with bidding wars or isolated purchases can move the market value for a subclass, which then requires staff to reconcile those sales against property use, building quality, age and size.

What’s next

Owners who were denied changes were told to return with documentation: building permits, FSA maps (for farmland and acreage disputes) or sale‑price comparables. Several commercial protests are likely to be carried forward for deeper staff analysis and, in at least one case, possible appeal to the state Tax Equalization and Review Commission.

The board closed the session after reading and voting the change, no‑change, correction and withdrawn lists; the meeting adjourned at 05:39. The county clerk will post the official, amended assessment rolls after staff finalizes the clerical changes and updates online records.