A regular meeting of the Knox County Board of Equalization was held in the Board of Supervisors’ Room in the Knox County Courthouse in Center, Nebraska on the date of June 12, 2014 at 9:45 a.m. Present were Supervisors O’Connor District #1, Swanson Dist. #2, Miller Dist. #3, Sokol, Jr. Dist. #4, Mackeprang Dist. #5, Schlote Dist. #6 and Fuchtman Dist. #7. Chairman Swanson presiding. Also present was Co. Assessor McManigal and Kevin Mackeprang.
Chairman Swanson announced to the public that a copy of the Public Open Meeting Act was posted in the Boardroom.
Notice of the meeting was given in advance thereof by publication in the Niobrara Tribune newspaper, as shown by the Affidavit of Publication attached to these minutes.
Notice of this meeting was simultaneously given to all members and a copy of their acknowledgment and receipt of notice and agenda is attached to these minutes. All proceedings hereafter shown were taken while the convened meeting was opened to the attendance of the public.
The minutes of the May 29, 2014 meeting were read. Chairman Swanson approved the May 29, 2014 minutes as read.
There was no public comment on agenda items.
There was no public comment on non-agenda items.
Motion by Supr. Schlote, seconded by Supr. Sokol that the Tax Claims Committee recommendation on Tax Claim #7797 be accepted and granted and the County Assessor is hereby directed to execute the proper adjustments on the tax records. By roll call vote. Ayes All Districts. Nays none. Motion carried.
Motion by Supr. O’Connor, seconded by Supr. Schlote to approve and enter all evidence for the 2014 Equalization being the 2014 Certification of Assessment Files, all Nebraska Statutes, Regulations and Directives, the 2014 Sale Rosters, the 2014 PAD Reports & Opinions, the 2014 TERC Findings, the NE Assessor Reference Manual, the US Dept. of Ag Soil Survey and all pertinent information regarding Equalization, which are all on file in the Knox County Assessor’s Office, and to place on file the Certificate of Completion of Assessment Roll for Knox County. By roll call vote. Ayes all Districts. Nays none. Motion carried.
Assessor McManigal explained that due to a computer programming error, her office needs to re-mail a corrected 2014 Notice of Valuation Change to all affected real property owners who were previously mailed notices. Assessor McManigal spoke with Ruth Sorensen, Nebraska Property Tax Administrator, and was directed that this is how the error should be handled. There are several other Counties that use Terra Scan programming that need to do the same re-mailing also. Since the Notice of Valuation Change needs to come from the County Board of Equalization, Assessor McManigal had to wait until today for the Board of Equalization’s approval of the new notices with the correct wording. Motion by Supr. Sokol, seconded by Supr. Fuchtman to approve the new corrected 2014 Notices of Valuation Change by the Knox County Board of Equalization and mail them as of today, June 12th, thereby extending the protest deadline to July 12th. By roll call vote. Ayes all Districts. Nays none. Motion carried.
Motion by Supr. Schlote, seconded by Supr. Miller to accept and place on file the following 2014 Notices of Valuation Change by the Knox County Board of Equalization. By roll call vote. Ayes All Districts. Nays none. Motion carried.
Timothy D. & Lisa M. Allen, Crofton NE, home updated to include one more bathroom & a partitioned basement, 216,840 to 255,370; Casey Anderson, Wausa NE, moved in Brock bin, 147,825 to 153,040; Gary P. & Joselyn K. Arens, Crofton NE, home square footage corrected, 349,865 to 341,255; Jennifer Bertschinger, etal., Trustees, Creighton NE, home site acre added, 1,062,990 to 1,064,400; D & B Land Co., Plainview NE, adj. acres according to new neighboring survey, 18,145 to 19,035; Rosemary G. Davis, Creighton NE, adj. square footage, 91,280 to 82,320; Daniel L. & Neva Jean Doerr, Creighton NE, implement bldg. correction, 433,805 to 432,445; Deane T. Gobel, Fordyce NE, adj. home depreciation, 24,905 to 17,250; Michael Joe & Kelly K. Hanvey, Center NE, adj. home square footage, 182,565 to 181,160; Donrel Herbolsheimer, Trustee, Pierce NE, placed trailer-temporary impr. on leased land, 0 to 35,945; Jesse & Cindy Jansen, Crofton NE, adj. to grass value, 187,315 to 183,690; Kitrina Key, Niobrara NE, added basement finish, 55,635 to 69,140; Scott & Me Lea Kinkaid, Hartington NE, removed Brock bin, 467,930 to 462,715; Jared M. & Tina L. Meikle, Norfolk NE, adj. home value, 179,060 to 173,190; Jamie & Mica Olson, Bloomfield NE, included entire horse barn/arena, 297,855 to 344,970; Gary L. & Rebah Opkis, Creighton NE, adj. land use, 28,715 to 22,770; Keith E. & Kathleen Pinkelman, Bloomfield NE, added farm implement bldg. & shop w/finished room, 286,780 to 362,600; Daniel H. & Sherril I. Repenning, Bloomfield NE, added irrigation, 77,370 to 126,625; Rife Farms LLC, etal, Sioux Falls SD, corrected ag use acres, 139,855 to 152,105; Rife Farms LLC, etal, Sioux Falls SD, land use corrected, 152,105 to 250,400; Tamera A. Rohde, Kingsley IA, flat valued home & chg. home site to bldg. site, 494,925 to 470,075; Scott J. Rohmiller, LeMars IA, adj. stats, 141,160 to 138,890; Daniel G. Sage & wf., Crofton NE, removed incomplete functional on garage, 45,805 to 49,390; Wayne L. & Julia Schacht, Orchard NE, updated home stats, 157,530 to 146,145; Cornelius & Shirley Schroeder, Norfolk NE, adj. waste acres, 223,790 to 220,035; David P. Schumacher, Crofton NE, adj. land use, 108,760 to 106,195; Phillip J. & Sandra L. Spady, Crofton NE, added utility bldg. value, 215,370 to 222,000; Charles E. Stockman, Niobrara NE, mobile home removed, 5,620 to 900; Dean A. & Stephanie S. Stueckrath, Osmond NE, corrected land use, 280,405 to 192,025; Marty & Kristal Thorell, Wausa NE, home site removed & added bldg. site, 489,235 to 482,235; Dale M. & Teresa Thunker, Yankton SD, adj. basement square footage finish depreciation, 193,710 to 180,170; Norman Tramp, etal, Wynot NE, value lots as agland, 6,700 to 6,470; Norman Tramp, etal, Wynot NE, value lots as agland, 6,315 to 2,535; Stanley G. Uhing, Crofton NE, adj. home stats, 80,115 to 74,950; V & G LTD, Bloomfield NE, added irrigation, 1,133,685 to 1,388,145; Craig L. & Beverly A. Vanness, Wausa NE, adj. irrigated acres, 629,705 to 570,465; Delmar J. Walter, Crofton NE, adj. home depreciation, 15,955 to 11,765; West Hodson Lumber Co. of Crofton, Crofton NE, lots valued as agland, 7,030 to 9,470; West Hodson Lumber Co. of Crofton, Crofton NE, lots valued as agland, 7,030 to 9,335; Brian & Debbie Wiebelhaus, Crofton NE, chg. to grass value, 8,505 to 2,910; Rodney J. Wiebelhaus, etal, Fordyce NE, adj. WRP acres, 34,560 to 2,535; Rodney J. Wiebelhaus, etal, Fordyce NE, adj. WRP acres, 179,055 to 25,285; Mark & Amber Wilson, Bloomfield NE, adj. home value, 24,560 to 17,605.
Motion by Supr. Mackeprang, seconded by Supr. Fuchtman to adopt Resolution #2014 – 14 showing that the Tax Equalization and Review Commission (TERC), as part of its equalization proceedings finds that the levels of value of real property in Knox County for tax year 2014 satisfy the requirements of the Laws of the State of Nebraska. By roll call vote. Ayes all Districts. Nays none. Motion carried.
WHEREAS, Ruth A. Sorensen, Nebraska Property Tax Administrator, has compiled the 2014 Reports and Opinions regarding the assessment practices and statistical analysis for Knox County. Ruth has stated that all three classes of property, residential, commercial and agricultural meet the accepted mass appraisal practices. All levels of value are sufficient and she recommends that no changes be made, and
WHEREAS, the Department of Revenue Property Assessment Division acknowledges and calculates all statistical measures and assessment qualities based upon the International Association of Assessing Officers (IAAO) standards. Comparisons are made using the assessed values and the market values. IAAO considers these statistical measures the most appropriate measures for use in determining levels of value. These measurements suggest uniformity in the assessments by calculating values based on the selling price divided by the assessed values in the sales file, and
WHEREAS, the Property Tax Administrator, Ruth A. Sorensen, has ruled that Knox County’s 2014 average Land Class Groupings (LCG) comparison chart demonstrated uniformity across county lines, and
WHEREAS, the Property Tax Administrator, Ruth A. Sorensen, held that each class of property contains a correlation section describing the analysis of the sales verification, measures of central tendency and the analysis of the quality of assessment, and
WHEREAS, the Property Tax Administrator, Ruth A. Sorensen, noted the 2014 Knox County Abstract for real property showed the value of real property within Knox County is $1,534,483,985 and the number of records at 10,971 and
WHEREAS, the following statistics are accepted for Knox County 2014:
Median Mean Weighted Mean PRD COD
Residential 96% 96% 91% 105.63 10.83 155 sales
Commercial 97% 98% 97% 100.79 7.26 19 sales
Agricultural 70% 71% 66% 106.22 23.69 144 sales
WHEREAS, the Tax Equalization and Review Commission, TERC, as part of its equalization proceedings finds that the levels of value of real property in Knox County for tax year 2014 satisfy the requirements of the Laws of the State of Nebraska .The findings of fact, conclusions of law and order are issued pursuant to a motion adopted by a majority of the Commission.
Now, be it therefore resolved, the Knox County Board of Equalization commends the Knox County Assessor and her staff on their professionalism and competent work resulting in a favorable report.
Knox County Board of Equalization
Knox County, NE