Holt County Board of Equalization approves dozens of assessor-recommended assessment reductions
July 16, 2026 | Holt County, Nebraska
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The Holt County Board of Equalization approved a series of assessor-recommended reductions to the assessed values of multiple properties across Holt County during its July 16 meeting. County Assessor Tim Wallinger provided valuation details and the Board carried motions to reduce assessments on houses, remove basement finish where warranted, adjust condition and grade ratings, and reclassify some land from residential to agricultural.
Board action followed hearing protests from LeRoy Napier, Michael Wood and Tommy Schaaf; the Assessor requested that property record cards and process documents be made part of the official record, and Chairman Dustin Breiner granted that request. The Board recessed at 9:13 a.m. and reconvened at 11:48 a.m. to continue protest hearings and rule on values.
The reductions included, among others, a Chambers property lowered from $84,692 to $67,604; a Tara Hill O’Neill house reduced from $203,444 to $199,002; and a significant modular/home correction in Emmet Township reduced from $231,239 to $116,516 after removal of basement finish and corrected mobile-home information. Several parcels were reclassified from residential to agricultural (for example, Grattan Township from $454,187 to $325,788) and numerous irrigated-crop acres were converted to grass or shelterbelt classifications, producing material decreases in assessed values.
Motions were unanimous among members present for each assessor-recommended adjustment. For a group of protests listed by file number (protests #5–8, 10–11, 13–15, 18–24, 28, 33, 36–50, 52–58, 62–64, 66–67, 72, 75–77, 80, 82 & 87), the Board accepted the Assessor’s recommendation of no change, noting valuations fell within the statutory range.
The Board also concurred with the Assessor on two parcels flagged as damaged real property (parcel #450011126 and #450011024) and acknowledged receipt of the Assessor’s 3-Year Plan of Assessment. All procedural requests and motions were recorded on the minutes, and Chairman Breiner adjourned the Board of Equalization at 12:25 p.m.
What happens next: the assessor’s adjustments take effect for the 2026 assessments as reflected in county records; property owners retain appeal rights as provided under Nebraska statute.
Board action followed hearing protests from LeRoy Napier, Michael Wood and Tommy Schaaf; the Assessor requested that property record cards and process documents be made part of the official record, and Chairman Dustin Breiner granted that request. The Board recessed at 9:13 a.m. and reconvened at 11:48 a.m. to continue protest hearings and rule on values.
The reductions included, among others, a Chambers property lowered from $84,692 to $67,604; a Tara Hill O’Neill house reduced from $203,444 to $199,002; and a significant modular/home correction in Emmet Township reduced from $231,239 to $116,516 after removal of basement finish and corrected mobile-home information. Several parcels were reclassified from residential to agricultural (for example, Grattan Township from $454,187 to $325,788) and numerous irrigated-crop acres were converted to grass or shelterbelt classifications, producing material decreases in assessed values.
Motions were unanimous among members present for each assessor-recommended adjustment. For a group of protests listed by file number (protests #5–8, 10–11, 13–15, 18–24, 28, 33, 36–50, 52–58, 62–64, 66–67, 72, 75–77, 80, 82 & 87), the Board accepted the Assessor’s recommendation of no change, noting valuations fell within the statutory range.
The Board also concurred with the Assessor on two parcels flagged as damaged real property (parcel #450011126 and #450011024) and acknowledged receipt of the Assessor’s 3-Year Plan of Assessment. All procedural requests and motions were recorded on the minutes, and Chairman Breiner adjourned the Board of Equalization at 12:25 p.m.
What happens next: the assessor’s adjustments take effect for the 2026 assessments as reflected in county records; property owners retain appeal rights as provided under Nebraska statute.
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