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Boone County Board of Equalization approves 19 property valuation changes for 2026
Summary
After a presentation from County Assessor Dan Lueken, the Boone County Board of Equalization unanimously approved 19 property valuation adjustments for 2026. Affected owners will be mailed notices and have 30 days to appeal; a summary will be sent to the Nebraska Department of Revenue.
ALBION, Neb. — The Boone County Board of Equalization unanimously approved 19 property valuation changes for 2026 during a reconvened meeting Friday, June 26, 2026, after County Assessor Dan Lueken presented the recommended adjustments.
The board, chaired by Brian J. Yosten, met in the Commissioners Meeting Room of the Boone County Courthouse. Commissioners Jon Lindgren, Brian J. Yosten and Matt Niewohner were present for the roll call and voted to approve the valuation changes. Commissioner Jon Lindgren made the motion and Chairman Yosten seconded; the roll call vote was Lindgren, Yosten and Niewohner — all voting yes.
The board reviewed Lueken's information on properties the assessor identified as overvalued or undervalued and approved the changes “as presented and attached” to the meeting proceedings. The proceedings indicate a total of nineteen valuation adjustments for the 2026 tax year.
According to the proceedings, the respective property owners will receive mailed notice of the valuation changes. Owners may appeal the board’s action within 30 days after the mailing of those notices. The board also directed that a condensed form of the valuation adjustments be emailed to the Nebraska Department of Revenue, Property Assessment Division.
The record shows the board had given advance public notice of the reconvened meeting: notices were published in the Albion News/Boone County Tribune and the Petersburg Press on June 3 and June 10, 2026; the agenda was posted to the Boone County website and emailed to officials on June 24, 2026. Chairman Yosten noted the meeting was open to the public and that Open Meeting Laws were posted and available.
Chairman Yosten recessed the Board of Equalization at 10:35 a.m.; the board is scheduled to reconvene Monday, July 13, 2026.
