Dawson County board declines to send proposed valuation change for CDC/Fox Theater
June 01, 2026 | Dawson County, Nebraska
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At a June 1, 2026 meeting in Lexington, the Dawson County Board of Equalization voted 3–2 to decline sending a Notice of Proposed Valuation Change concerning the CDC/Fox Theater for tax years 2022, 2023 and 2024. Commissioner Rod Reynolds moved the motion, which Commissioner Kevin Swanson seconded; Commissioners Reynolds, Swanson and Chairman PJ Jacobson voted in favor, while Commissioners Bill Stewart and Joe Richeson voted no.
The item had been tabled from the board's May 15 meeting. The motion adopted by the board stated that the board would "not send the Proposed Valuation Change but to remedy going forward as necessary and required," indicating the board elected to address any valuation corrections prospectively rather than transmit the formal notice for the prior tax years.
The board also handled routine business: Commissioner Kevin Swanson moved and Commissioner Bill Stewart seconded approval of the May 15, 2026 regular meeting minutes; that motion carried with Commissioners Rod Reynolds, Bill Stewart, Kevin Swanson and Chairman PJ Jacobson voting aye and Commissioner Joe Richeson recorded as abstaining. The meeting was called to order by Chairman PJ Jacobson at 9:00 a.m., the Open Meetings Act poster was noted as posted, and the session adjourned at 9:10 a.m.
Votes at a glance
- Approval of May 15, 2026 minutes: Motion by Commissioner Kevin Swanson; second by Commissioner Bill Stewart. Vote — Yes: Rod Reynolds, Bill Stewart, Kevin Swanson, PJ Jacobson; Abstain: Joe Richeson. Outcome: Approved.
- CDC/Fox Theater proposed valuation change (2022–2024): Motion by Commissioner Rod Reynolds; second by Commissioner Kevin Swanson. Vote — Yes: Rod Reynolds, Kevin Swanson, PJ Jacobson; No: Bill Stewart, Joe Richeson. Outcome: Motion carried (board declined to send the proposed valuation change).
The board did not reference specific statutes or valuation figures in the meeting record. County Clerk Michaela Arndt certified that notice requirements and public availability of the minutes were satisfied.
The item had been tabled from the board's May 15 meeting. The motion adopted by the board stated that the board would "not send the Proposed Valuation Change but to remedy going forward as necessary and required," indicating the board elected to address any valuation corrections prospectively rather than transmit the formal notice for the prior tax years.
The board also handled routine business: Commissioner Kevin Swanson moved and Commissioner Bill Stewart seconded approval of the May 15, 2026 regular meeting minutes; that motion carried with Commissioners Rod Reynolds, Bill Stewart, Kevin Swanson and Chairman PJ Jacobson voting aye and Commissioner Joe Richeson recorded as abstaining. The meeting was called to order by Chairman PJ Jacobson at 9:00 a.m., the Open Meetings Act poster was noted as posted, and the session adjourned at 9:10 a.m.
Votes at a glance
- Approval of May 15, 2026 minutes: Motion by Commissioner Kevin Swanson; second by Commissioner Bill Stewart. Vote — Yes: Rod Reynolds, Bill Stewart, Kevin Swanson, PJ Jacobson; Abstain: Joe Richeson. Outcome: Approved.
- CDC/Fox Theater proposed valuation change (2022–2024): Motion by Commissioner Rod Reynolds; second by Commissioner Kevin Swanson. Vote — Yes: Rod Reynolds, Kevin Swanson, PJ Jacobson; No: Bill Stewart, Joe Richeson. Outcome: Motion carried (board declined to send the proposed valuation change).
The board did not reference specific statutes or valuation figures in the meeting record. County Clerk Michaela Arndt certified that notice requirements and public availability of the minutes were satisfied.
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