County board of equalization to begin hearing valuation protest hearings next week

YORK COUNTY – The York County Board of Commissioners – sitting as the York County Board of Equalization – will begin hearing valuation protests next week.

During this time, property owners who feel their valuations are incorrect and they are being treated unfairly can file their protests and then come before the board of equalization to prove their point.
York County Commissioner Chairman Randy Obermier wants to remind property owners the board of equalization is there to do just that – equalize. They do not set valuations.
He also said the burden of proof lies on the property owner.
Obermier provided information from the Nebraska Association of County Officials (NACO) to help clarify this process.
NACO explains how “equalization is the process of ensuring all taxable property is placed on the assessment rolls at a uniform percentage of its actual value. The purpose of equalization of assessments is to bring the assessments of different parts of a taxing district to the same relative standard, so that no one of the parts may be compelled to pay a disproportionate part of the tax. It is to ensure every taxpayer is treated fairly.”
One example NACO provides is: “If all residential properties are valued at $200,000 in the county, is that fair? No. If all residential properties are valued at 100% of market value, is that fair? Yes, but: What if all commercial properties are undervalued at 50% of market value? Then residential is picking up the extra bill for the undervalued commercial class.”
Jon Cannon, NACO executive director and one of the authors of the NACO handbook for officials, outlines the three constitutional classes of real property: 1) agricultural which is valued at 75% of market value: 2) ag land receiving special value which is valued at 75% of pure ag market value; 3) non-agricultural, residential, commercial, industrial, recreational, which is valued at 100% of market.
How does the assessor address equalization? NACO says, “proactively to ensure all classes and subclasses of property are valued appropriately. Or, if brought forward early, they correct the valuations of any under-valued properties.”
The guidelines for county board of equalization protests say if a property owner claims to be “overtaxed” because their neighbor is “undervalued” and not paying his or her fair share, can the board of equalization increase the “undervalued” neighbor’s value? No. The board of equalization addressed protested parcels.
“The question becomes – has the taxpayer sufficiently proven dis-equalization?” NACO says in its guidelines.
So when are equalization concerns valid? NACO provides the following language from the Nebraska Supreme Court: “Such contention must be sustained by evidence to other comparable property, such contention must be sustained by evidence that the valuation is arbitrary or capricious or so wholly out of line with actual values as to give rise to an inference the assessor and the county board of equalization have not properly discharged their duties.”
As Obermier said earlier, property owners hold the burden of proof when it comes to the valuation protest process. He also said the board of equalization cannot legally “just pull some numbers out of the thin air,” as there has to be evidence based on comparables which are brought before them by the property owner.
Obermier said, at this point, approximately 20 valuation protests have been filed.
If a property owner disagrees with their assessed value, a protest may be filed in person or by mail with the county clerk in the county where the property is located on or before June 30. For tax year 2024, June 30 is on a Sunday, which allows for protests to be filed in person or postmarked on Monday, July 1, according to York County Assessor Kurt Bulgrin.
Requirements for filing a property on the Notice of Valuation Change. All real property protests are required to be completed using the Property Valuation Protest Form 422 or 422A.
For more information, regarding property valuation changes or filing a protest, contact the York County Assessor’s office, which is located on the main floor of the courthouse. Emails can be sent to [email protected] or call 402-362-4926.
The property owners can then meet in person with the board of equalization during scheduled hearings.
If a property owner still disagrees with their valuation, they can appeal by filing such with the Nebraska Tax Equalization Review Commission.