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Dawson County Board of Equalization affirms assessor-recommended property values after three days of hearings
Summary
Over three days in July the Dawson County Board of Equalization heard property valuation protests and voted unanimously in recorded roll calls to accept the County Assessor's recommended or adjusted valuations for protested parcels; the Board recessed between sessions and the County Clerk certified the proceedings.
The Dawson County Board of Equalization reviewed property valuation protests across three sessions July 13–15, 2026, and approved the County Assessor's recommended or adjusted values in unanimous roll-call votes where recorded.
Chairman PJ Jacobson opened the first session at 8:10 a.m. Monday and County Clerk Michaela Arndt called the roll, recording Commissioners Rod Reynolds, Bill Stewart and Kevin Swanson as present and Commissioner Richeson as absent. County Assessor Nic VanCura and Deputy Assessor Ashley Curtice attended the hearings; Jacobson noted that the Open Meetings Act poster was posted for the public and that Assessor records were part of the public record.
The board heard lists of protested parcels and representatives who appeared and recorded which protests did not appear or were withdrawn. After the first day's hearings the board voted on a motion by Commissioner Rod Reynolds, seconded by Commissioner Kevin Swanson, "to accept the values as determined by the Board of Equalization or adjusted valuations as recommended by the County Assessor and indicated per the statement(s) on each protest form." The roll call for that motion recorded Aye: Reynolds, Stewart, Swanson, Jacobson; Nay: None. Motion carried.
The board recessed for lunch at 11:25 a.m., reconvened at 1:00 p.m. and later recessed at 4:15 p.m. The Board reconvened again at 8:00 a.m. Tuesday; that session included appraiser Josh Garris of Cardinal Appraisal in attendance. Following hearings listed for July 14 the board again approved a motion (moved by Commissioner Kevin Swanson and seconded by Commissioner Rod Reynolds) to accept the Board's or assessor-recommended valuations; the roll call again recorded Aye: Reynolds, Stewart, Swanson, Jacobson; Nay: None and the motion carried. The board recessed at 11:27 a.m.
On Wednesday, July 15, the Board reconvened at 9:37 a.m. to finalize decisions on any remaining protests. Chairperson Jacobson called for final decisions and, after a motion by Commissioner Bill Stewart seconded by Commissioner Rod Reynolds to accept the determinations or assessor-recommended adjustments, the roll call recorded Aye: Reynolds, Stewart, Swanson, Jacobson; Nay: None. "The Board of Equalization adjourned at 9:53 a.m.," the record states.
County Clerk Michaela Arndt certified the proceedings, noting proof of publication in the Lexington Clipper Herald was on file and that meeting records were available for public inspection. The decisions recorded in the three motions indicate the board concluded the scheduled protests by accepting the values as recorded or adjusted per assessor recommendations; the transcript does not enumerate the final valuation for each protest in this summary record.
The Board took no recorded dissenting votes in the motions recorded in the minutes. Further details on individual protest outcomes and parcel-specific valuations are available in the Assessor's office records, which the minutes note are part of the public record.
