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Flood damage leads to valuation changes on multiple Nemaha County farm parcels

Nemaha County Board of Equalization and Board of Commissioners · July 1, 2026
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Summary

Following 2011 flood impacts, Nemaha County's Board of Equalization lowered valuations or reclassified acreage to 'waste' for numerous agricultural parcels in July 2012 after reviewing FSA maps and on-site inspections.

During July meetings the Board of Equalization considered dozens of protests related to 2012 valuations; many parcels in low-lying areas were found to have sand/silt deposits from 2011 flooding. The Assessor recommended, and the board approved in several instances, changes that converted acreage from 'dry/crop' to 'waste' for 2012 (examples include Elm Tree Farm Inc. parcels where 35–107 acres were changed to waste for 2012, and Rod Pebley parcels with acres changed to waste or reduced soil class). These changes were explicitly limited to the 2012 tax year where noted.

The board also authorized a petition to the Nebraska Tax Equalization and Review Commission (TERC) to request a class-wide change for agricultural land valuation. County Contracted Appraiser Ron Elliott and Assessor Jana Smith provided the technical basis citing FSA mapping and physical inspection. Motions to lower valuations were recorded as carried after review of the evidence.