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Custer County assessor presents three-year plan outlining inspection cycle and valuation methods
Summary
County Assessor Elise Taylor presented the Custer County Plan of Assessment for 2026 and assessment years 2027'029, describing a six-year inspection cycle, Marshall & Swift cost workups, sales-comparison and income approaches, and statistical medians the county targets for 2026.
County Assessor Elise Taylor presented the Custer County Plan of Assessment and Methodology for 2026 and assessment years 2027 through 2029 to the Custer County Board of Supervisors during the board's July 14 session.
Taylor told the board that Nebraska law and LB 263 require the assessor to submit a plan describing the assessment actions the office will take to achieve required levels of value and quality of assessment practices. The plan says the assessor's office uses three approaches to value: sales-comparison (market), cost (replacement cost new using the 2021/2025 Marshall & Swift manual) and, where applicable, an income approach for commercial properties. She said the county conducts physical reviews on a six-year cycle and divides the county into six review areas to stay within statutory requirements.
Taylor provided 2026 statistical medians the county is using to measure assessment performance: residential median 95%, commercial 98% and agricultural land at 70%. She told the board that Notices of Valuation Changes were mailed to property owners on June 1 and that village valuation groups were reviewed to ensure comparable, arm's-length sales were reflected in the tables.
The plan lists scheduled review areas: 2027 will include Sargent and seven townships; 2028 will include Ansley, Comstock and eight townships; and 2029 will cover Broken Bow, Berwyn and four townships. Taylor noted commercial reviews were performed by Central Plains Valuation LLC and that the assessor's staff uses GWorks as a parcel-management reference and leaves homeowner surveys at improved properties to gather interior details when permitted.
The assessor submitted the plan to the board in accordance with LB 263 Section 9; the board took the plan under advisement as part of the Board of Equalization proceedings. The plan will be filed and, after budget approval, mailed to the Property Assessment Division of the Nebraska Department of Revenue before the October 31 deadline.
