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Board approves Form 425 to lower assessed value for property totaled by fire

Merrick County Board of Equalization · July 21, 2026

Summary

The board approved an assessor‑recommended Form 425 reducing the assessed value for Parcel #3913 (owner Linda Biel) from $730,150 to $526,325 after the house was reported totally destroyed by fire.

County Assessor Myers recommended approval of a Form 425 to change the assessed value for Parcel #3913 (owner Linda Biel) from $730,150 to a recommended $526,325 because the house was "completely totaled from fire," and the board approved the recommendation. The assessor's recommendation appears in the minutes as: "Myers recommendation for Form 425 for Parcel #3913-Linda Biel-Current Assessed Value-$730,150 to recommended assessed value $526,325 due to house completely totaled from fire."

The minutes do not record additional discussion or a separate roll call specifically for this Form 425 beyond the recorded approval of assessor recommendations and the assessor's presentation of the Form 425. The action directs the assessor to process the Form 425 and adjust the assessment roll accordingly; affected taxpayers should receive notice per county procedures.

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