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Holt County Board of Equalization approves multiple valuation adjustments for 2026
Summary
The Holt County Board of Equalization on June 16 approved tax-list corrections, multiple valuation adjustments for overvalued parcels, one undervalued parcel correction, a clerical correction, and a list of omitted properties for the 2026 tax year, all as submitted by the County Assessor.
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Chairman Dustin Breiner convened the Holt County Board of Equalization at 9:01 a.m. on June 16 in O'Neill and the board approved a slate of assessor-submitted valuation actions for the 2026 tax year.
On a motion by Supervisor Neiman, seconded by Supervisor Frahm, the board accepted the minutes of the May 29, 2026 meeting. The board then approved tax-list corrections #26-022 through #26-027 on a motion by Supervisor Darrin Paxton, seconded by Frahm.
The board voted to accept an assessor-submitted valuation listing identifying numerous parcels as overvalued for 2026. The motion to approve that listing was made by Supervisor Frahm and seconded by Supervisor Linquist. Separately, the board approved correction of one undervalued parcel (#450023355) on a motion by Neiman, seconded by Frahm, and approved a clerical correction for parcel #450015322 on a motion by Frahm, seconded by Linquist.
The board also approved the Assessor's listed omitted properties for 2026, covering parcels 450012428, 450000513, 450000515, 450000520, 450000522 and 450000523, on a motion by Frahm, seconded by Neiman.
All motions in the Board of Equalization portion of the minutes are recorded as carrying with no nays noted. The actions were taken on the Assessor's submissions to ensure the county's property valuation roll for 2026 reflects the corrections and omissions documented by office staff.
The Board of Equalization adjourned at 9:21 a.m.
