Boone County Board of Equalization approves 27 tax-list corrections

The Boone County Board of Equalization approved 27 tax-list corrections covering tax years 2022 through 2025 at a meeting in Albion on April 28, 2026.

County Assessor Dan Lueken presented the corrections, which the board described as clerical adjustments and homestead-percentage fixes. Chairman Brian J. Yosten moved to approve "the 2022, 2023, 2024 and 2025 Tax List Corrections No. 474 through 501 as presented," and Commissioner Jon Lindgren seconded. The board voted unanimously in favor: Yosten, Lindgren and Matt Niewohner voted yes; there were no nays. The motion carried.

The corrections include ownership and valuation fixes and multiple homestead eligibility adjustments. Representative examples cited by the assessor included Tax List Correction No. 474 (2025) for Parcel PP4005, which the assessor said was listed to the wrong owner; Corrections Nos. 475–477 (RE42470) to remove a 2022 grain bin that should not have been assigned to that parcel; Corrections Nos. 478–480 (PP539) to correct equipment valuations; and No. 481 (PP1236) to remove a licensed trailer entry. Several other corrections (Nos. 485–501) adjust homestead percentages after income was reported incorrectly, with changes such as 100% to 90% or 100% to 0% on specific parcel records.

Under the board's action, the respective parcel owners will receive notice of the valuation changes and have 30 days after mailing of that notice to file an appeal. The board said a condensed form of the valuation adjustments will be emailed to the Nebraska Department of Revenue, Property Assessment Division. The board also cited §77-1736.06 and waived a separate notice requirement for refunds under $200.

The board adjourned at 10:42 A.M.