By Box Butte County Assessor
BOX BUTTE COUNTY, Neb. — On April 29, 2026, the Tax Equalization and Review Commission (TERC) conducted a show cause hearing regarding 2026 property valuations presented by Box Butte County Assessor Michelle Robinson.
The hearing was part of Nebraska’s annual statewide equalization process, which ensures property assessments are consistent and reflect market value. During this process, the Property Tax Administrator (PTA) identified a discrepancy between rural residential and agricultural residential property valuations within the county.
Although no changes had been made locally to agricultural residential values from 2025 to 2026, the PTA recommended a 52 percent increase to achieve equalization.
Following testimony and review, TERC approved the recommended adjustment. As a result, valuations for agricultural residential properties and home sites will increase by 52 percent for the 2026 tax year.
Property owners will receive official Change of Value notices beginning June 1, 2026.