York County Press Release
YORK – There were 50 valuation protests this year in York County and 49 of those have received a decision by the York County Commissioners sitting as the board of equalization.
The 50th will be determined later, as it was filed following an over/under report and has an extended timeline.
After all the protests were held, during which Assessor Kurt Bulgrin and the board heard the property owners’ information and received evidence as to why they felt their valuations were not correct, it was all taken under advisement. Bulgrin also visited some of the properties, if the owners were interested in that happening, and the details of the properties were reviewed.
Bulgrin came back with recommendations as to whether the original valuation should stand or if he felt it should be changed. The board went through each one and voted after the process.
Through this process, Bulgrin was asked to help them understand how a valuation can be affected after it is sold. Bulgrin said, “Rarely does a house sell at what we have it assessed for; it usually sells for a higher amount. The sales price does not dictate the valuation. We look at the two-year history of sales in that property area.”
He also said private appraisals (which the owner had paid to have for their own purposes) “can’t be used as valuation, while yes, they are informative. Market appraisals are used differently, for different purposes.” Private appraisals do hold information the assessor’s office can use to compare for details on file for that property card, but they do not determine the valuation, Bulgrin said.
There was quite a bit of discussion about whether or not valuation should be lowered if part of a property is in a floodplain. It was noted how owners can build on/develop in the floodplain if they want – it just comes with higher insurance costs, etc.
“This property is still worth something and has value,” Commissioner Randy Obermier said.
“I’d like to see a standard for properties in a floodplain,” said Commissioner Andy Bowman.
“This is not the board of assessment; we are the board of equalization,” Obermier responded. “I’d divert to Kurt, do you want more time or are you good with what you’ve got?”
“Well, they are improved lots,” Bulgrin said.
“I think there definitely needs to be less value on a flood plain lot because I just don’t think the value is the same as it is limited in what the owner can do with it,” Bowman said.
“But just because it’s in the flood plain doesn’t mean you absolutely can’t build on it at all,” Obermier said.
In the end, the board and Bulgrin agreed to go back to the 2025 valuation figures for certain protested properties where the floodplain comes into play, until they have more information.
They also had a conversation about how lots should be valued when they are without infrastructure and difficult to build on due to size. It was recognized how “the property owner bought this property for a reason, and typically lots in a municipality can be hooked up to utilities if the owner wants to pay to have that done.”
Of the 49, 25 valuations were changed after new information was received and the assessor could further review what the owners’ provided.
Properties owners will be notified regarding the board’s decision. If they still disagree, they can appeal with the Nebraska Tax Equalization Review Commission (TERC).
