The Sheridan County Board of Equalization met in regular session at 9 A.M. in the Commissioners Office, Courthouse. All members present. Andersen stated that the meeting would be conducted in accordance with the provisions of the Nebraska Open Meeting Act a copy of which is available on the guest desk. Krotz made a motion to accept the agenda. Paul seconded the motion. All voted aye. Paul made a motion to approve the minutes of 8-22-2017. Krotz seconded the motion. With a roll call vote all voted aye.
County Assessor Tina Skinner and Neal Brewer met with the board to have a valuation protest hearing. The Assessor’s office did not have a land value showing on Brewer’s property, therefore the property was reviewed and changed. Brewer protested and sent pictures of the property for the board and Assessor to review. After reviewing the property Skinner proposed changing the out buildings to salvage value. Paul made a motion to concur with the Assessor and value the land at $14,080 the buildings at 21,264 for a total of $35,344. Krotz seconded the motion. With a roll call vote all voted aye.
Wayne Jacobson was present to visit with the board about his Notice of Rejection of Homestead Exemption that he received from the Assessor. The Assessor rejected the homestead because the applicant is not registered to vote and does not license vehicles in Sheridan County and files taxes under the Alliance, Nebraska address. The board asked Jacobson where he lived on January 1, 2017. Jacobson stated that he lived in Alliance Nebraska at that time but has since moved to Sheridan County. Assessor Skinner stated that the law says you can move your Homestead Exemption from County to County but stated that Jacobson does not have an Exemption in Box Butte County. The board explained that they did not feel that they could make any change due to the way the law reads. Krotz made a motion to deny the Homestead Exemption Application for Wayne & Connie Jacobson for 2017. Paul seconded the motion. With a roll call vote all voted aye.
Skinner presented the board with a tax list correction for Ronald J & Jean Hess. Clerical error found on square footage, they were being taxed for an extra 864 square feet. Paul made a motion to approve the correction on parcel #ID#810090805 for Hess in the amount of $414.76. Krotz seconded the motion. With a roll call vote all voted aye.
Adjourn: 9:35 A.M.
Attest: Sindy L. Coburn
Published: October 4, 2017