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Board of Equalization receives TERC findings affirming county valuations; appoints referees for protest season
Summary
At its May 27 session as the Board of Equalization, Dodge County received TERC decisions affirming prior county valuations, approved tax roll corrections, accepted the assessor’s certification under state statutes, and appointed four referees for the 2026 valuation protest season.
The Dodge County Board convened as the Board of Equalization at 10:00 A.M. on May 27 and unanimously approved tax roll corrections #5880–#5886. The board received correspondence from the Nebraska Tax Equalization & Review Commission (TERC) confirming multiple decisions and certifications that affirm prior Dodge County Board of Equalization actions, and the correspondence was referred to County Attorney Hopkins.
The Board also unanimously received the TERC Findings and Order stating that Dodge County’s levels of value for real property for tax year 2026 meet statutory requirements. In the same motion the board received County Assessor Marshall’s certification, per state statutes 77-126, 77-129 and 77-1311, that the portion of the Property Record file substantiating protested values is maintained in her office in electronic or paper form.
To support the upcoming valuation protest season, the board approved agreements with Jeff Reynolds, Chad Howser, Craig Miller and Jeff Quist to serve as referees and authorized signatures on those agreements. Separately, with Supervisor Giesselmann abstaining, the board accepted a Form 457 motor vehicle tax exemption for St. Patrick’s Catholic Church for a 2013 Chevrolet Silverado K1500 LTZ as recommended by County Treasurer Winterstein.
The board adjourned the Board of Equalization until June 10, 2026 at 10:00 A.M.
