Box Butte County Assessor Michelle Robinson presented and defended her 2026 assessment actions before the Tax Equalization and Review Commission (TERC) and the Property Tax Administrator (PTA) during a show cause hearing held on April 29, 2026.
Statewide equalization proceedings take place each April following the submission of property valuations by Nebraska county assessors in March. These valuations are reviewed by the Department of Revenue’s Property Assessment Division for statistical analysis. As part of the equalization process, TERC and the PTA evaluate assessment practices and property valuations to ensure compliance and uniformity within each county.
TERC may order a show cause hearing if it determines that the level of assessment for a particular class or subclass of real property may not meet statutory requirements.
Assessor Robinson reported that no changes were made to agricultural residential properties or home site values between 2025 and 2026. However, the Property Tax Administrator believed there is a disparity between rural residential property values and agricultural residential values, concluding that they were not equalized. As a result, the PTA recommended a 52% increase in valuations for agricultural residences and home sites.
State law requires residential properties and home sites to be assessed at market value. Assessor Robinson maintained that market data indicates buyers are paying higher prices for rural residential properties than for agricultural residential properties.
Following testimony from both Assessor Robinson and the PTA, TERC determined that the existing valuations for agricultural residential properties were not adequately supported. Consequently, TERC approved the recommended 52% increase in valuations for agricultural residences and home sites.
Property owners will see these updated valuations reflected in their Change of Value notices, which are scheduled to be distributed on June 1.