Sioux County Board of Equalization hears dozens of property valuation protests, ultimately makes no changes

The Sioux County Board of Commissioners, acting as the Board of Equalization, convened July 14 and July 15, 2014 in Harrison to hear real‑property valuation protests for the 2014 tax year. Dozens of property owners presented testimony; the board initially tabled decisions July 14 for continued consideration and on July 15 voted on each protest and, citing the assessor’s recommendations, made no changes to the contested valuations.

County Clerk and Ex‑Officio Assessor Michelle Zimmerman read the board’s 2014 Protest Evidence Listing at the start of the July 14 session. Property owners raised several recurring complaints: damage from storms and fires, reduced grazing capacity after drought, assertions that parcels are inaccessible or contain significant canyons that reduce productive acreage, and a broader claim that agricultural land is being overtaxed compared with neighboring states.

Nadine Baker testified that her 440‑acre parcel should be valued at “$380 per acre,” presenting photographs and a list of sales used in the county’s sales study; the board tabled her case for decision on July 15. Members of the Hamaker family (Dave, Criss and Monte) questioned how much values can rise, said some parcels are inaccessible and suggested buildings were overvalued; their case was also tabled. Esther Svitak, calling in by phone, said extended drought had reduced grazing capability and that her parcel lacked irrigation potential present in comparable sales. Vera Coffee and family members said burned trees and aging buildings had reduced recreational value and overall condition.

A representative for Emery Fox Ranch, LLC argued that Nebraska agricultural land is taxed at a higher share than other assets and claimed, according to the minutes, that "in Nebraska ag population is 3% paying 40% of the tax." He asked why other assets such as CDs, IRAs and stocks are not taxed similarly. The board provided the sales listings used in its study to protesters and repeatedly noted that the assessor had prepared and recommended the values in question.

When the board reconvened July 15, each tabled protest was presented for decision. For each contested parcel listed in the minutes the board made motions — typically moved by Lotton or Downer and seconded by the other — to make no change to the parcels "based on the assessor's recommendation." Each motion passed on roll call votes with commissioners Downer, Lotton and Skavdahl recorded as voting yes. The minutes list motions and roll call outcomes for numerous parcel numbers associated with protesters including Baker, the Hamakers, Svitak, the Coffees, Emery Fox Ranch LLC, Ovid and Kathryn Reece, William Wilson, Charles Holmgren, George and Donita Leeling, and Shirley and Scott Schaefer.

After concluding the protest hearings, the board adjourned the hearings, held a budget workshop and accepted County Assessor Michelle Zimmerman’s three‑year assessment plan. The minutes record the adjournment at 2:25 P.M. on July 15.

The outcome — no changes to the protested values — leaves the assessor’s 2014 values intact for the parcels listed. The minutes show the board considered evidence and heard direct testimony from property owners but ultimately deferred to the assessor’s recommendations when making its formal decisions.