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Board of Equalization approves assessor's amended 2025 personal-property return

Lincoln County Board of Commissioners · May 5, 2026
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Summary

The Lincoln County Board of Equalization approved certificates of correction and refund submitted by the county assessor for an amended 2025 personal-property return tied to a taxpayer identified as Elias Hibner Hershey; the item passed by roll call.

During its May 4 session convened as the Lincoln County Board of Equalization, the board approved certificates of correction and refund submitted by County Assessor Julie Stanger for an amended 2025 personal-property return.

Assessor Julie Stanger explained an individual taxpayer had switched accountants, and the new accountant identified machinery that had not been included on the 2025 personal-property schedule. The assessor described three items on the amended return and referenced an additional tax amount but noted she did not complete the calculations at the podium. The three line items discussed were listed in the packet as $60.20, $4,040.68 and $3,009.80 (the transcript records the last figure with a fractional cents notation). Stanger asked if the gentleman's name was Elias Hibner Hershey, and board members confirmed details available in the materials.

The board moved to approve the certificates as submitted by the assessor and recorded the roll-call vote in favor. No members of the public spoke on the item during the BOE public-comment period.

The assessor's office will proceed with the corrective filings and any required refunds or tax-billing adjustments in accordance with statutory procedures.