This is a synopsis of the Saline County Board of Equalization’s July 11, 13 & 18, 2023, Protest meeting proceedings. A complete set of the proceedings is on file in the Board of Equalizations’ Journal, is of public record in the Saline County Clerk’s office and on our website: www.co.saline.ne.us SALINE COUNTY BOARD OF EQUALIZATION The Saline County Board of Equalization met in the Saline County Commissioners’ Room and was called to order at 1:50 p.m. on Tuesday, July 11, 2023, by Chairperson Phil Hardenburger. Present were Russ Karpisek, Stephanie A. Krivohlavek, Janet J. Henning & Hardenburger Commissioners, Deputy County Clerk Jennifer Hermsmeier. Also present were County Assessor Brandi Kelly, Deputy Assessor Sharon Jelinek and Lister Daryl Clark. Commissioner Marvin Kohout was absent. Notice of said meeting was posted in the County Clerk’s office, on the Saline County Website, and published in all three county newspapers prior to the meeting, in compliance with State Statutes. Purpose of this meeting is to hear and review property protests filed with the County Clerk and County Assessor. Let the record show that all proceedings are electronically recorded. Hardenburger advised those present of the open meetings act posted at the back of the room. The Oath was taken by County Assessor Kelly, and she presented the following information: TO: Saline County Board of Equalization The following is a listing of all documentation that is to be included as part of the record for each real estate protest present during the Board of Equalization hearings on July 11, 13, 18, 20, 25 and any hearings, otherwise, scheduled in 2023. 1. On May 31, notices of valuation change were mailed to each record owner of real property, who had been assessed at a value different than in the prior year. The notices: a. sent by first-class mail and addressed to the owner of record (as of May 20th ), at the owner’s last-known address b. described the legal description of the property c. stated prior and current valuation d. noted the date of convening of the Board of Equalization e. noted the dates for filing a protest f. gave the reason for the valuation change g. indicated the parcel identification number for the property 2. Copies of the 2023 statistical measures, as determined by the Tax Equalization and Review Commission, were e-mailed to The Crete News, The Friend Sentinel and the Wilber Republican for the May 24th publication. The statistical measures are also posted on the bulletin board in the Assessor’s office. 3. The “2023” Opinion of the Property Tax Administrator. Within this report are the qualified sales statistical reports for residential, commercial and agricultural sales. The opinion of the Property Tax Administrator as to the quality of assessment in Saline County. 4. The findings of Nebraska Tax Equalization and Review Commission (TERC). Showing that TERC finds that the levels of values for commercial and agricultural property in Saline County for tax year 2023 meet the requirements of law. They issued an Order for residential property in Valuation Group 2 (Crete) and Valuation Group 5 (Friend). After implementation of the order, residential properties met the requirements of the law. 5. The original record card is presented with each protest for reference by the County Board of Equalization as well as other interested parties. 6. A copy of the Assessment Action Report of Saline County is enclosed as part of the record 7. A copy of the Real Property Valuation Methodology Report. 8. Residential: In order to be in compliance with the State of Nebraska’s required level of value: Friend City: Assessor’s Office completed review of all residential properties. **TERC issued an Order to increase the improvements/buildings an additional +6% Crete City: Assessor’s Office increased the improvements/buildings and land +18%. **TERC issued an Order to increase the improvements/buildings and additional +5% The following communities did not receive an additional adjustments from TERC: DeWitt Village: Increased the improvements/buildings +25% Tobias Village: Increased the improvements/buildings +7% Western Village: Increased the improvements/buildings +15% Wilber City: Increased the improvements/buildings +15% Rural Residential: Increased the improvements/buildings +25% Commercial: Dorchester Village, Friend City and Wilber City: Completed review of all commercial properties Agland: Changed land values by classification and sales used the sale dates of 10/1/2019 through 9/30/2022. 9. Saline County 2019 soil conversion spreadsheet of soil symbols to land capability groupings. Agland sales considered to be arms-length transactions by the Nebraska Property Assessment Division used to measure Saline County level of value. The 2009 and 2015 conversion spreadsheets will be available for previous years. 1996 conversion book will also be available for previous years. 10. The policies and procedures of the Saline County Assessor’s Office. 11. Sales used in the three (3) different areas of agland will be presented along with a map showing the locations. A map showing the location of the acreages and also values used for these areas. All real estate records, maintained by the Saline County Assessor’s office, are based upon regulations as found in Title 350. The Marshall Swift Valuation Service is used for all residential and commercial pricing. The Nebraska Assessor’s Reference Manual is used as a handbook to ensure the equalization is achieved throughout the county. Directives, as provided from the Property Tax Administrator, are followed to ensure that the assessment practices in Saline County are uniform and proportionate. Our office closely adheres to the written procedures and rules. The office listers complete all residential, rural residential pickup work. The commercial permits and pick up work are completed by Stanard Appraisal, Inc. Agricultural, commercial and residential sales reviews are completed by the assessor. Industrial permits and reappraisals in Saline County were completed by Stanard Appraisal, Inc.. Property is reviewed as deemed necessary to be in compliance with the statutes and to achieve equalization within our county. It is our constant goal that everyone be treated fairly. Witness my hand and official seal, which I have adopted for my office, this 11th day of July, 2023. Date July 11, 2023 Brandi Kelly Saline County Assessor Protests #2023-03, 04, 18, 19 & 20 Taxpayers were present and Oath taken. Protests #2023-02, 05, 17, 21, 22, 23 & 41 were heard and reviewed. There being no further business to come before the Board, the meeting was recessed at 3:45 pm. The next meeting will be on July 13, 2023 at 8:30 a.m. in the Saline County Commissioners’ Room, Court House, Wilber, NE. At 8:40 a.m. on July 13th, 2023, Hardenburger reconvened the Board of Equalization. Present were Russ Karpisek, Stephanie A. Krivohlavek, Janet J. Henning & Hardenburger Commissioners, Deputy County Clerk Jennifer Hermsmeier. Also present were County Assessor Brandi Kelly, Deputy Assessor Sharon Jelinek and Lister Daryl Clark. Commissioner Marvin Kohout was absent. Approved Daryl Clark to handle the protest hearing today. Hardenburger recessed at 10:39 am; Meeting reconvened at 10:45 am; Protests # 2023- 01, 06, 07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 27, 28, 29, 30, 31, 33, 34 & 40 Taxpayers were present and Oath was taken. Protests # 2023- 24, 25, 26, 32, 35, 36, 37, 38 & 39 were heard and reviewed. There being no further business to come before the Board, the meeting was recessed at 12:08 pm. The next meeting will be on July 18th, 2023 at 1:00 p.m. in the Saline County Commissioners’ Room, Court House, Wilber, NE. At 1:15 pm on July 18, 2023, Hardenburger reconvened the Board of Equalization to review and finalize the protest hearings. Present were Janet J. Henning, Hardenburger, Marvin A. Kohout, Stephanie A. Krivohlavek & Russ Karpisek, Commissioners, County Clerk Diann Nettifee, Deputy County Clerk Jennifer Hermsmeier. Also present were County Assessor Brandi Kelly, Deputy Assessor Sharon Jelinek and Lister Daryl Clark. Approved the testimony the Assessor presented which indicates no change at this time. Valuation falls within the statuary range for Protest #2023-04, 03, 17, 20, 06, 07, 08, 09, 10, 27, 29, 31, 26, 32, 39, 37 & 40. Approved testimony and evidence presented during the hearing indicates a clerical error, which results in a decrease in value. I move to correct such error, for Protest #2023-33. Approved after inspection and review, I move to lower the value due to the condition of the property for Protest #2023-18, 19, 21, 11, 12, 13, 14, 15, 16, 1, 28, 33, & 25. Approved after review of the property, I move to lower the value to equalize with other like property, for Protest #2023-05 & 22. Approved after review of the property, I move to raise the value to equalize with other like property, for Protest #2023-2 & 35. Approved protest has been withdrawn by taxpayer, for Protest #2023-23, 38 & 24. Approved the protest has not met the filing deadline; I move to dismiss the protest for protest #2023-41. Approved after review of the property change the classification of the property, for protest #2023-34. Approved after inspection & review I move to raise the value to equalize with other like property, for protest #2023-30 & 36. There being no further business to come before the Board, the meeting was adjourned at 3:29 pm. The next regular meeting will be on July 25, 2023 at 9:15 a.m. in the Saline County Commissioners' Room, Court House, Wilber NE. ATTEST: Jennifer J. Hermsmeier, Deputy County Clerk Janet J. Henning Marvin A. Kohout Stephanie A. Krivohlavek, Vice-Chairperson Phil Hardenburger, Chairperson Russ Karpisek CR/FS/WR — July 26, 2023 ZNEZ
