This is a synopsis of the Saline County Board of Equalization’s July 19, 2022, regular 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 regular meeting of the Saline County Board of Equalization opened with the Pledge of Allegiance. The meeting was called to order at 9:15 a.m. on Tuesday, July 19, 2022, by Chairperson Russ Karpisek. Present were Karpisek, Janet J. Henning, Phil Hardenburger, Stephanie A. Krivohlavek and Marvin A. Kohout, Commissioners and County Clerk Anita K. Bartels. Notice of said meeting was posted in the County Clerk’s office and published in all three county newspapers on July 13, 2022, in compliance with State Statutes. Karpisek advised those present of the open meetings act posted at the back of the room and that all proceedings are electronically recorded; Approved the agenda as presented; Approved the minutes of July 5, 2022 meeting as presented; Approved Personal Property Tax Correction #2022-20; Approved Tax Exemption for Betel Worship Center; Denied Statement of Reaffirmation of Tax Exemption for Heartland Church Network; Approved a 2022 Change of Value Notice for Betel Worship Center and Kent Rinne; Noted the TERC hearings have been continued to November 17, 2022; At 9:34 a.m. the Board recessed; At 1:05 p.m. the Board reconvened; 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 7, 12, 14, 19, 21 and any hearings, otherwise, scheduled in 2022. 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 2022 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 25th publication. The statistical measures are also posted on the bulletin board in the Assessor’s office. 3. The “2022” 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 real property in Saline County for tax year 2022 meet the requirements of 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: Blue River Lodge Cabins: Completed review of all residential properties Crete City: Increased the improvements/buildings +7% DeWitt Village: Increased the improvements/buildings +33% Dorchester Village: Completed review of all residential properties Friend City: Increased the improvements/buildings +3% Swanton Village: Increased the improvements/buildings +6% Tobias Village: Increased the improvements/buildings +6% Western Village: Decreased the improvements/buildings -10% Wilber City: Increased the improvements/buildings +10% Commercial: DeWitt, Swanton, Western and Tobias Villages: Completed review of all commercial properties Agland: Changed land values by classification and sales used the sale dates of 10/1/2018 through 9/30/2021. 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 7th day of July, 2022. Brandi Kelly, Saline County Assessor On Thursday, July 7, 2022 at 8:30 a.m. the Protest Hearings were called to order by Chairperson Russ Karpisek. Present were Karpisek, Phil Hardenburger, Marvin A. Kohout and Janet J. Henning, Commissioners and County Clerk Anita K. Bartels. Also present were County Assessor Brandi Kelly, Deputy Assessor Sharon Jelinek and Lister Daryl Clark. Commissioner Stephanie A. Krivohlavek was absent. Protests #2022-13, 15, 16, 17, 18 and 19 Taxpayers present and Oath taken. At 9:50 a.m. Karpisek announced the Board would recess. At 10:30 a.m. Karpisek announced the Board would reconvene. Protests #2022-01, 03, 04, 06, 07, 08, 12, 14 and 20 were heard and reviewed. There being no further business to come before the Board, the meeting was recessed at 11:15 a.m. The next meeting will be on July 14, 2022 at 8:30 a.m., in the Saline County Commissioners’ Room, Court House, Wilber, NE. On Thursday, July 14, 2022 at 8:35 a.m. Karpisek reconvened the Board of Equalization. Present were Henning, Hardenburger, Kohout, Krivohlavek and Karpisek, Commissioners, Deputy County Clerk Jennifer Hermsmeier, County Assessor Brandi Kelly, Deputy Assessor Sharon Jelinek, Lister Daryl Clark and Darrel Stanard, Stanard Appraisal Services. Protests #2022-05, 09, 10, 11, 22 and 23 Taxpayers present and Oath taken. Protest #2022-23 was via teleconference. Protests #2022-02 and 21 were heard and reviewed. There being no further business to come before the Board, the meeting was recessed at 10:43 a.m. The final Protest Hearing will be on July 19, 2022 at 1:00 p.m. in the Saline County Commissioners’ Room, Court House, Wilber, NE, At 1:05 p.m. on July 19, 2022, Karpisek reconvened the Protest Hearing to finalize the Property Valuation Protests. Present were Henning, Hardenburger, Krivohlavek, Karpisek, Commissioners; County Clerk Anita K. Bartels, Deputy County Clerk Jennifer Hermsmeier; County Assessor Brandi Kelly, Deputy County Assessor Sharon Jelinek and Lister Daryl Clark. Accepted the testimony of the Assessor which indicates no change at this time. Valuation falls within the statutory range on Protests #2022-04, 07, 15, 16, 17, 19, 02, 11, 22, and 23. After testimony and evidence presented of a recent appraisal or sale, lower the valuation of Protest #2022-05. After inspection and review to lower the value due to the condition of the property for Protests #2022-03, 08 and 13. After review of the property to lower the value to equalize with other like property for Protests #2022-08 and 12 After testimony and evidence presented to lower the valuation and stay within the parameters required by the State of Nebraska for Protest #2022-13. Raised the valuation after receiving information at the protest hearing for Protest #2022-10. After review of the property to raise the value to equalize with other like property for Protests #2022-09, 10 and 18. Accepted the recommendation of the Assessor which indicates no change because the protest was withdrawn by the taxpayer for Protests #2022-01, 06, 14 and 20. Dismissed Protest #2022-21 because the protest did not meet the filing deadline Dismissed Protest #2022-21 because the protest requirements were not met. Karpisek thanked all involved for their work during the protest hearing process. There being no further business to come before the Board, the meeting was adjourned at 2:23 p.m. The next regular meeting will be on August 2, 2022 at 9:15 a.m., in the Saline County Commissioners’ Room, Court House, Wilber, NE. ATTEST: Anita K. Bartels, County Clerk Janet J. Henning Russ Karpisek, Chairperson Stephanie A. Krivohlavek Phil Hardenburger, Vice-Chairperson Marvin A. Kohout I, Anita K. Bartels, County Clerk in and for Saline County, do hereby certify that the minutes of the previous meeting held on July 5, 2022 were approved as presented. Anita K. Bartels, County Clerk Janet J. Henning Russ Karpisek, Chairperson Stephanie A. Krivohlavek Phil Hardenburger, Vice Chairperson Marvin A. Kohout WR/FS/CR — July 27, 2022 ZNEZ
