Dawson County — Annual valuation notices will arrive about June 1, and changes in Dawson County for 2018 will include the agricultural sector, commercial properties, and in the city of Gothenburg, and at Johnson Lake, assessor John Moore said this week.
The 2018 numbers become official with valuation change notices. All property owners can expect to receive a notice whether their valuation changes or not, he said. This will avoid the question of why someone does not get a notice when a neighbor does.
It also is a once a year look at the value of the property now on record.
Owners have 30 days to file a “value” protest and ask to appear before the county board of equalization if they disagree with the proposal they receive in the mail. Forms are available at the county clerk’s office and online at www.revenue.ne.gov/PAD/ in the
forms section. Click on form 422 or 422A.
The “A” is for those who are only interested in protesting land values only. Moore said that sales of agricultural ground seem to have leveled out with fewer sales over all. There has been a slight decrease in irrigated values in particular. Grass sales have continued to increase at the same time.
“We do a three-year array of sales so both going up and coming down tends to be slower than immediate indicators,” he said.Changes are made to residential properties other than market adjustments if there have been alterations such as a new garage, for example, or other construction that significantly changed the home. Information about new construction usually reaches the
assessor’s office through building permits. There may be changes discovered upon regular review as well.
Factors or percentage adjustments were applied to properties at Johnson Lake and Gothenburg due to market increases to keep the county within statutory parameters, or 92-100 percent of market.
Commercial property changed as a result of updating the valuations to follow the practice of looking at and revaluing properties if needed every six years minimum. Most markets, the cities for example, change much quicker than in six years, the assessor
noted, so usually the six-year cycle has no influence.
With that in mind, Moore said Gothenburg is due for another update. The factoring up this year was to keep the city within the range needed, and next year appraisers will work to make sure they properties are equalized within the neighborhoods.
Johnson Lake properties continue to increase at a fast pace so a factor was applied this year to give the assessor time to study the market there for next year. The values have been increased several years in a row at that location, said Moore.
Appraisers examine the market sales and study the cost of building these homes to determine what level of valuation is most fair. The assessor does a final check on market updates.
The protest period gives the property owners a chance to examine the record of their property if they wish, the assessor said. The county clerk sets up the hearing schedule for the board.
Any changes are directed by the board and final as of July 24. Further appeals are possible to a state commission for those who disagree with the board’s decision. Increased valuation of real property in Dawson County is a strong indicator that the local economy remains in good health, Moore said. This can be quite a contrast to the national markets, and even to a degree with eastern Nebraska.
For purposes of equalization owners are encouraged to find other properties similar to theirs in terms of style, size and age. The assessor said that uniformity is the goal and any obvious discrepancy can be corrected through board of equalization action.
In the agricultural sector, when all the sales of farm ground are combined—irrigated, dry and grass—the level of assessment is to match 69-75 percent range.
Moore said this figure does not apply to specific parcels, and in fact the 69 percent has very little real meaning given the mix of sales. But state statutes require that he report the number regardless of its merit.
Irrigated assessments are higher than the reported figure and there have been very few grass or dry land sales in the county for the market period. Farm ground assessments are calculated at 69-75 percent by statute, or a range proportionate to the 92-100 percent required for all other property.
Stanard Appraisal, a professional company that has worked in 41 Nebraska counties, has been under contract with Dawson County for many years to complete the larger projects.
A good web site to look at for individual properties is dawson.gisworkshop.com. The taxes will not be current, said Moore, but other details should be accurate. The site is in a constant state of change, however, so some property boundaries may not fit the most current deeds.
A state commission judges whether the assessor has met statutory standards. Dawson County has maintained the proper levels of value for several years as determined by that state authority.