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Board sets partial taxability for former Osgood School owned by Midplains Community College
Summary
After a protest, Lincoln County commissioners set taxable land and building values for the former Osgood School (now owned by Midplains Community College) to reflect that a for‑profit daycare uses part of the building; commissioners set taxable land at $52,000 and taxable building value at $265,348 (total $317,348) while leaving overall valuation protests available in June.
Lincoln County’s Board of Equalization adjusted the taxability of a former school property now owned by Midplains Community College after the college filed a timely protest.
Assessor Julie Stinger told the board she had determined the property (formerly the Osgood School) was taxable for 2025 and 2026 because a for‑profit daycare occupies part of the building. Midplains contested full taxability, saying the daycare uses only a portion of the building. Midplains vice president Mike Steele told the board the daycare currently occupies roughly 44.26% of the building and the college plans to use remaining space for college programs in the future, including possible wrestling facilities.
Stinger said statute limits the Board of Equalization at this stage to determining taxability (public purpose versus taxable use) rather than revaluing the property; she recommended the board adjust taxability to reflect only the proportion of the building actually used by the commercial daycare. The college provided an appraisal as part of its protest; Stinger noted the board would still consider a separate valuation protest in June if Midplains pursues that step.
On a motion and second, commissioners set the taxable land value at $52,000 and the taxable building value at $265,348, for a taxable total of $317,348 associated with the protest determination. The decision pertained to taxability for the current assessment period; any further changes to assessed value would follow the assessor’s timeline and the college’s right to file a valuation protest in June.
Mike Steele and college representatives signed in and answered commissioners’ questions about current leasing arrangements and planned renovations. The board recorded the roll-call vote to adopt the partial taxability adjustment.
The board’s action resolves the immediate protest of taxability but does not preclude the college from contesting assessed valuation at the appropriate time under statute. The assessor and county staff will coordinate any follow-up procedures and notify Midplains of required next steps for a valuation appeal.
