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Commissioners approve elderly assessment freeze brought before Board of Equalization

Buffalo County Board of Commissioners · May 7, 2026
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Summary

After county staff verified eligibility and base-year valuation rules, the Board of Equalization approved an elderly assessment freeze application and closed the Department of Equalization books for the period discussed.

County staff presented an elderly assessment-freeze application to the Board of Equalization and recommended approval after confirming base-year valuation and deadline compliance.

Staff described how the freeze applies to the assessed value established in the year the owner turned 65 and explained that the process is confidential and similar in administrative handling to veteran exemptions. Commissioners were told that the applicant had submitted paperwork in January and met the required deadlines; because the Department of Equalization books were still open, the matter could be handled during the board session.

A commissioner moved to approve the elderly assessment freeze, a second was made, and the board approved the motion by voice vote. The board then moved to close the DOE books for the period, which carried as recorded.