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Sioux County upholds multiple property assessments and accepts assessor's 3-year plan
Summary
After hearing protests from several landowners, the Sioux County Board of Commissioners, sitting as the Board of Equalization, voted unanimously to leave assessed values unchanged on multiple parcels and accepted the county assessor's three-year assessment plan.
The Sioux County Board of Commissioners, acting as the Board of Equalization, voted July 24, 2015, to uphold assessor recommendations and make no changes to a series of property assessments after hearing protests from landowners.
Mrs. Alma Baldwin testified on behalf of Baldwin Family Limited Partnership and William and Queeda Baldwin, disputing the assessor's use of a market area to value grassland in the county's southern portion. "The use of a market area to value grassland for the southern portion of the county is not justified," Baldwin said, adding that there were no comparable sales during the assessment period and that restricted access to the properties should affect valuation. The board initially tabled the Baldwin protests on July 23 and returned July 24 to decide; the board later voted to make no change to the Baldwin parcels based on the assessor's recommendations.
Bill Wilson provided testimony on behalf of property owned by Bill and Anne Wilson, acknowledging an upward trend in land values but urging the board not to adopt valuations that mirror neighboring counties. "I can't argue with the upward trend in land values," Wilson said, and objected to the three-year moving average method and raised concerns about accessibility after June floods and differing water-right conditions (Niobrara River vs. center pivots). The board considered his testimony and voted to make no change to the Wilson parcels on the assessor's recommendation.
Votes at a glance (parcel decisions recorded by the board): - Parcel 830036180 (protest 2015-1): motion to make no change; mover: J.W. Geiser; second: Hal Downer; vote 3-0. - Parcel 830036075 (protest 2015-2): motion to make no change; mover: Hal Downer; second: J.W. Geiser; vote 3-0. - Parcel 830065806 (protest 2015-3): motion to make no change; mover: J.W. Geiser; second: Hal Downer; vote 3-0. - Parcel 830065784 (protest 2015-4): motion to make no change; mover: Hal Downer; second: J.W. Geiser; vote 3-0. - Parcels associated with Baldwin Family Limited Partnership and William and Queeda Baldwin (protests 2015-5 through 2015-11, parcel examples 830000046, 830000064, 830000097, 830004882, 830004904, 830004963, 830004874): motions to make no change; movers and seconders recorded in minutes; each vote recorded as unanimous 3-0.
County Clerk and ex-officio assessor Michelle Zimmerman presented a 3-Year Assessment Plan to the board on July 24. Commissioner Hal Downer moved to accept the plan, seconded by Commissioner J.W. Geiser; the board approved the plan by unanimous roll call. The board adjourned the Board of Equalization hearings for 2015 at 10:50 A.M.
The hearing record shows the board relied on the assessor's evidence packet, which included the Property Tax Administrator's report and the Nebraska Agricultural Land Valuation Manual, among other materials. The decisions recorded state that the board made no changes "based on the assessor's recommendation," and the minutes list roll-call votes for each motion.
Next procedural step: the board concluded the protest hearings and accepted the assessor's plan; no further action on these parcels is recorded in the minutes.
