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Board of Equalization sets 2026 assessment levels: residential 93%, commercial 100%, agricultural 70%
Summary
After adjourning the regular session the Logan County Board of Equalization reviewed Property Tax Administrator reports and set 2026 assessed‑value percentages: residential at 93% of actual value, commercial at 100%, and agricultural at 70%; the board also approved six‑year review estimates.
Following the commissioners’ regular meeting on April 15, 2026, the Logan County Board of Equalization met at 10:15 a.m. and reviewed the 2026 Reports and Opinions of the Property Tax Administrator.
County officials noted that Logan County’s assessment levels for 2026 meet generally accepted mass appraisal practices, with residential property set at 93% of actual value, commercial property at 100% and agricultural property at 70%.
The board considered estimates prepared for the six‑year review of residential, rural residential and commercial properties and, on a motion by Commissioner Nathan Kramer seconded by Jon Hill, approved the estimates. The motion passed unanimously (Yeas: Hill, Kramer, Wonch).
No contested valuations, appeals or additional adjustments were recorded in the minutes. The Board of Equalization adjourned at 10:29 a.m.; the next regular meeting of the Logan County Commissioners is scheduled for May 20, 2026, at 9:00 a.m.
