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Board lowers valuation on large Carolyn Phillips parcel exceeding $1.1 million in total assessed value

Box Butte County Board of Equalization · July 21, 2026
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Summary

The minutes record that the board moved to lower the valuation for parcels owned by Carolyn Phillips, including a parcel with a total assessed value listed at $1,124,538; motions were carried by recorded unanimous votes.

The Box Butte County minutes list multiple Carolyn Phillips parcels among the day's protests. One entry records a total assessed value of $1,124,538 (land: 157,868; buildings: 966,670) and notes that a motion to lower valuation was carried. The motion language in the minutes follows the standard format used throughout the docket—motions to lower to the assessor recommendation or to equalize with like properties—and the roll call in this entry is recorded in favor of lowering the valuation.

Large parcel assessments such as this one stand out on the docket because of their dollar scale relative to many other cases. The minutes do not include narrative testimony in the excerpt provided here; they record the outcome, the motion maker, the seconder and the roll-call result.