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Dawson County board denies 12 damaged-property filings after assessor recommendation

July 15, 2026 | Dawson County, Nebraska


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Dawson County board denies 12 damaged-property filings after assessor recommendation
The Dawson County Board of Equalization on July 15 voted 4-0 to deny 12 Form 425 filings (reports of damaged real property) after Dawson County Assessor Nic VaCura presented the filings and recommended denial.

VaCura presented 12 Form 425s and his Form 425A, identifying the filings and the assessors' recommendations. The filings named included reports from Steve Kampfe, Wade L. Craig, A&G Rickertsen Revocable Living Trust, K. Bauman Farms, Inc., Kelly W. Evans et al., Board of Educational Lands & Funds, Gregory M. Boller, Greg Boller, Dale Oberg, Heath Oberg, MPT, LLC and J Lazy L Ranch, LLC. The board moved to deny all 12 Forms 425 "based on the recommendations of the assessor," and the motion passed with Commissioners Rod Reynolds, Bill Stewart, Kevin Swanson and Chairman PJ Jacobson voting aye.

The action rejects the claim forms that seek adjustment to property tax valuations on the basis of damaged real property; the minutes record the board accepting the assessor's recommendation rather than granting the reported adjustments. No further findings or separate written explanations for each filing were recorded in the meeting minutes.

The board took the vote as part of its regular session and adjourned at 9:04 a.m. County Clerk Michaela Arndt certified the meeting records.

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