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Logan County Board of Equalization confirms 2026 assessment levels, approves six‑year review estimates

Logan County Board of Commissioners · April 1, 2026
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Summary

The Logan County Board of Equalization reviewed the Property Tax Administrator's 2026 reports and approved assessment levels (residential 93%, commercial 100%, agricultural 70%) and the six‑year review estimates for residential, rural residential and commercial properties.

The Logan County Board of Equalization met following the commissioners' session on April 15, 2026, and reviewed the 2026 Reports and Opinions of the Nebraska Property Tax Administrator.

The report showed Logan County’s 2026 assessment levels at 93% of actual value for residential property, 100% for commercial property, and 70% for agricultural property. The board found that all classes of real property met generally accepted mass appraisal practices for 2026.

Commissioner Nathan Kramer moved to approve the estimates for the county’s six‑year review of residential, rural residential and commercial properties for 2026 values; Jon Hill seconded the motion. The motion passed unanimously (Yeas: Hill, Kramer, Wonch). The Board of Equalization adjourned at 10:29 a.m.