Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Tax Foreclosure topic
No spam. Unsubscribe anytime.
Holt County board authorizes foreclosure actions on tax-sale certificates, approves 2026 valuation adjustments
Summary
On June 16, 2026 the Holt County Board adopted Resolution #2026-01 directing the county attorney to pursue foreclosure on tax-sale certificates issued more than two but less than five years ago, and approved multiple assessor valuation adjustments and omitted-property listings for 2026.
O'NEILL, Neb. — The Holt County Board of Supervisors on June 16 adopted Resolution #2026-01 directing the county attorney to begin foreclosure proceedings on Certificates of Tax Sale that were issued to the county more than two but less than five years earlier and remained unpaid.
The resolution, introduced by Supervisor Dustin Breiner and seconded by Supervisor Frahm, passed with Supervisors Neiman, Frahm, Tielke, Breiner, Linquist and Paxton voting aye and Supervisor Josh Treptow absent. It directs the county attorney to institute foreclosure on delinquent property tax liens and directs the county treasurer to issue tax sale certificates for parcels delinquent two or more years. The resolution cites Nebraska Revised Statutes Section 77-1809 (Reissue 1990) as the statutory basis for the action.
The action followed a separate Board of Equalization session earlier that morning in which the Board approved a series of valuation adjustments submitted by County Assessor Tim Wallinger. Motions approved the assessor's list of over-valued parcels for 2026, authorized correction of a clerical error on parcel #450015322, confirmed one parcel (#450023355) as under-valued, and accepted a list of omitted properties (including parcel numbers 450012428, 450000513, 450000515, 450000520, 450000522 and 450000523). Those motions passed by recorded votes during the Board of Equalization; Supervisors Josh Treptow and Bill Tielke were recorded as absent for the Equalization session.
Why it matters: The resolution allows the county to clear long-delinquent tax-sale certificates off the books by pursuing foreclosure in court, a step that can convert tax-sale certificates into county-owned parcels or otherwise resolve tax liens. The assessor's valuation adjustments update county property records that determine taxable values for 2026.
County Assessor Tim Wallinger presented the valuation listings to the Board; the minutes record the parcel numbers and motions approving each listing but do not include additional explanatory detail about individual property changes. The county clerk's minutes show the formal votes and list the parcels affected. The Board adjourned both the Board of Equalization and the regular meeting later that day; the regular meeting adjourned at 12:15 P.M. and the next regular meeting was set for June 30, 2026.
The resolution instructs the county attorney to proceed as promptly as reasonably possible under the circumstances; the minutes do not record a timetable for filings or which specific parcels will be subject to foreclosure filings beyond the statutory description in the resolution.
Provenance: Holt County minutes and Board of Equalization record, SEG 001 (valuation motions) and SEG 004–SEG 009 (resolution text and vote).
