Banner County Board of Equalization - Protest Hearings

Banner County Board of Equalization Proceedings

The Banner County Board of Equalization met in special session, in the courtroom of the Banner County Courthouse on July 8, 2025. This is in accordance with the adjournment of the July 1, 2025, meeting. Published in the Western Nebraska Observer, posting notices in Harrisburg, Nebraska at the Post Office, Banner County School, Clerk’s Office, and the front window of the Banner County Courthouse. Proof of publication is on file of the County Clerk and made part of the proceedings by reference.

The agenda for the meeting is kept current and is available during the regular business hours at the office of the County Clerk. A copy was emailed to each Board member on July 3, 2025.

Chairperson Darnall called the meeting to order at 8:30 A.M. on July 8, 2025. Katie West, County Clerk, did roll call.  Roll call: Don Lease II, present; Robin Darnall, present; and Laif Anderson, present. Chairperson Darnall stated the Nebraska Open Meeting Act is posted by the back door of the courtroom.

The consent agenda items were examined.  Lease moved to approve the consent agenda.  Anderson seconded the motion. Roll call vote: Lease, yes; Darnall, yes; Anderson, yes.  Motion carried. 

Darnall explained the process on how the hearing would be run. 

Public Comment:

• Lisa Brenner – Brenner stated that the taxpayers deserve better agendas by having more detail for the hearing, expanding on who, the protest number, and the time they are to present. Brenner also does not believe that five minutes is enough time for protests. 

Items of Business Before the Board:

• Tax Protest Hearing – Chairperson Darnall called the hearing to order at 8:38 A.M. Protest #1 – Beverly A Edens, parcel number 0040014747 – Paul Edens was sworn in by West and presented basis of their protest. Discussion was had. Krakow was sworn in and gave the Board her recommendation of no change. Protest #2 – Thomas and Carol Ackerman, parcel number 040002357 – Thomas and Carol Ackerman were sworn in by West and presented the basis of their protest.  Josh Garris, Cardinal Assessment Group, was sworn in and explained how the depreciation table is created, and how properties are assessed. Discussion was had.  Krakow gave her recommendation of no change to land ($56,627) and buildings and house at $79,444.00 for a total of $136,071.00. Protest #3 – Rodney and Kathleen VanPelt, parcel number 040011240 – Rodney and Kathleen VanPelt were sworn in and presented basis of their protest. Discussion was had.  Krakow gave her recommendation of no change to land ($26,207.00) and building to $84,756.00 for a total of $110,963.00. Protest #4 – Julie A Rogers, parcel number 040023608 – Julie Rogers was not present.  Protest #5 – Marta Joan Cross, Cross Family LLC, parcel number 040001435 – Cross Family LLC was not present. Protest #6 – Marta Joan Cross, Cross Family, parcel number 40001423 – Cross Family was not present. Protest #7, Marta Joan Cross, Cross Family, parcel number 0400001539 – Cross Family was not present. Protest #8 – Lane S & Robin D Darnall, parcel number 040000664 –Darnall stated she has a conflict of interest and will not comment, ask questions, time, or vote. Lane S Darnall was sworn in and presented the basis of their protest. Lane Darnall amended his numbers because of a mistake and gave the Board the amendment and evidence.  Darnall gave the Board material for his protest to review. Discussion was had.  Krakow gave her recommendation to the Board of no change to the land ($352,678.00), house of $38,623.00, improvements of $378,624.00 for a total of $769,925.00.  Protest #9 – Lane S and Robin D Darnall, parcel number 040011624 – Darnall withdrew his protest. Discussion was had. Protest #10 was moved per the request of Lisa Brenner.  Darnall also abstained from all the Darnall Ranch Inc. protests. Protest #14 – Darnall Ranch Inc., parcel number 040001830 – Lisa Brenner represented Darnall Ranch, Inc. was sworn in and presented basis of their protest.  Brenner informed the Board that the protest was amended and gave the Board material to review for the protest. The new amended numbers were land at $770,193.00, building at $321,965.00, totaling $1,092,158.00. Discussion was had. Krakow gave her recommendation to the Board of no change to the land ($954,206.00), building of $134,669.00, improvements $550,415.00 for a total of $1,639,290.00. Protest #16 – Darnall Ranch, Inc., parcel number 040001709 – Brenner informed the Board that the protest was amended and referred to information that was previously given to the Board. The amended numbers were land $53,276.00, buildings $120,996.00 for a total of $174,272.00. Krakow gave her recommendation to the Board of no change to this parcel.  Protest #15 – Darnall Ranch, Inc., parcel number 040001822 – Brenner gave the Board information to be reviewed. Brenner informed the Board that the numbers are amended to land $722,058.00, buildings $713,394.00, totaling $791,652.00. Krakow gave her recommendation to the Board of no change. Protest #17 – Darnall Ranch, Inc., parcel number 040001911 – Brenner protested the values on the housing on this parcel.  Discussion was had. Krakow requested to give her recommendation until later because of new information that was just presented. Protest #10 – Darnall Ranch, Inc., parcel number 040004627 – Brenner stated that they are protesting the building valuation, not the land. Brenner stated the values protested are land $135,263.00, buildings $90,275.00, totaling $225,538.00. Discussion was had.  Krakow gave her recommendation to the Board as no change. Protest #12 – Darnall Ranch, Inc., parcel number 040005425 – Brenner protested the building valuation, not the land. Protested numbers for land $43,364.00, buildings $75,611.00, totaling $118,975.00 and incorporating evidence from parcel number ending in 1830.  Krakow gave her recommendation to the Board of no change. Protest #13 – Darnall Ranch, Inc., parcel number 040005437 – Brenner protested the building valuation, not the land. Protested values for land $172,504.00, buildings $5,000.00, totaling $177,504.00. Krakow and incorporating evidence from parcel number ending in 1830.  Krakow gave her recommendation to the Board of no change. Protest #11 – Darnall Ranch, Inc., parcel number 040005097 – Brenner protested the building valuation, not the land. Protested values for land $63,6800.00, buildings $50,300.00, totaling $113,093.00 and incorporating evidence from parcel number ending in 1830. Krakow gave her recommendation to the Board as no change. Brenner asked if protest number 2195 [sic] (parcel number ending in 2195) would be able to be heard.  Krakow did not receive it in the mail and received it in an email on July 2, 2025. Discussion was had. Anderson stated that the Board would not be able to hear the protest. Protest #19 – Ronald L. and Beth M. Pfeifer, parcel number 40024547 – Ron L. and Beth M. Pfeifer were not present. 

  The Board moved into voting on each parcel. Protest#2 – Lease moved to accept protest #2, parcel number 040002357, Thomas and Carol Ackerman for land $56,627.00 and buildings for $79,444.00, totaling $136,071.00.  Anderson seconded the motion.  Roll call vote: Lease, yes; Darnall, yes; Anderson, yes.  Motion carried.  Protest #1 – Lease moved to leave the increase on protest #1, parcel number 0040014747, Beverly A Edens, at $235,038.00 for land. Anderson seconded the motion.  Roll call vote: Lease, yes; Darnall, yes; Anderson, yes.  Motion carried. Protest #3 – Lease moved to accept the protest value of protest #3, parcel number 040011240, Rodney and Kathleen VanPelt, to $26,207.00 for land and building to $84,756.00, totaling $110,963.00.  Anderson seconded the motion.  Roll call vote: Lease, yes; Darnall, yes; Anderson, yes. Motion carried. Protest #4 – Anderson moved to accept the lower valuation at $52,187.00 for protest #4, parcel number 040023608, Julie A Rogers. Lease seconded the motion.  Roll call vote: Lease, yes; Darnall, yes; Anderson, yes. Motion carried. Protest #5 – Lease moved to accept the assessor’s recommendation of no change to protest #5, parcel number 040001435, Marta Joan Cross, Cross Family of $25,122.00. Anderson seconded the motion.  Lease moved to amend the original motion to add $24,858.00 to $25,122.00.  Anderson seconded the motion.  Roll call vote: Lease, yes; Darnall, yes; Anderson, yes. Motion carried. Protest #6 – Lease moved to accept the assessor’s recommendation of no change to protest #6, parcel number 40001423, Marta Joan Cross, Cross Family LLC, to $67,323.00.  Anderson seconded the motion.  Roll call vote: Lease, yes; Darnall, yes; Anderson, yes.  Motion carried. Parcel #7 – Lease moved to accept the assessor’s recommendation to protest #7, parcel number 0400001539, Marta Joan Cross, Cross Family LLC to $129,231.00.  Anderson seconded the motion.  Roll call vote: Lease, yes; Darnall, yes; Anderson, yes.  Motion carried. 

  The meeting recessed at 10:45 A.M. Darnall excused herself from the meeting.  The meeting came out of recess at 10:56 A.M. 

  Protest #8 – Krakow stated that during the recess her and Josh corrected the building code and building material on this parcel, totaling the buildings to $301,728.00.  Lease moved to accept the assessor’s recommendation on protest #8, parcel number 040000664, Lane S and Robin D Darnall, the land staying at $352,678.00 and the buildings to $301,728.00, totaling $378,624.00. Discussion was had. Lease withdrew his motion.  Lease moved to accept the assessor’s recommendation of building improvement at $38, 623.00, buildings to $78,624.00, land at $352,678.00, totaling $769,925.00. Anderson seconded the motion.  Discussion was had on buildings on the property. Lease withdrew his motion.  Anderson moved to have the building and improvements at $415,124.00, land at $352,678.00, totaling $767,802.00 on protest #8, parcel number 040000664, Lane S and Robin D Darnall. Lease seconded the motion. Roll call vote: Lease, yes; Darnall, absent; Anderson, yes. Motion carried. Protest #9 – Lane S and Robin D Darnall, parcel number 040011624 – withdrew property valuation protest. Protest #10 – Lease moved to accept the assessor’s recommendation on protest #10, parcel number 040004627, Darnall Ranch, Inc., to land $135,263.00, buildings $124,234.00, totaling $259,497.00. Anderson seconded the motion. Discussion was had. Roll call vote: Lease, yes; Darnall, absent; Anderson, yes. Motion carried. Protest #12 – Lease moved to accept the assessor’s recommendation on protest #12, parcel number 040005425, Darnall Ranch, Inc., land at $40,364.00, buildings at $145,260.00, totaling $185,624.00.  Anderson seconded the motion.  Roll call vote: Lease, yes; Darnall, absent; Anderson, yes. Motion carried. Protest #11 – Lease moved to accept the assessor’s recommendation for protest #11, parcel number 040005097, Darnall Ranch, Inc., for land $63,680.00, buildings $60,624.00, total $124,304.00.  Anderson seconded the motion.  Roll call vote: Lease, yes; Darnall, absent; Anderson, yes.  Motion carried.  Protest#13 – Discussion was had.  Anderson moved to change the building $5,000.00, land to $172,504.00, totaling $177,504.00 on protest #13, parcel number 040005437, Darnall Ranch, Inc. Lease seconded the motion.  Roll call vote: Lease, yes; Darnall, absent; Anderson, yes. Motion carried. Protest# 14 – Discussion was had. Lease moved to accept the assessor’s recommendation for protest #14, parcel number 040001830, Darnall Ranch, Inc., to land $1,004,206.00, buildings to $635,084.00, totaling $1,639,290.00.  Anderson seconded the motion.  Roll call vote: Lease, yes; Darnall, absent; Anderson, yes.  Motion carried. Protest # 15 – Lease moved to accept the assessor’s recommendation on protest # 15, parcel number 040001822, Darnall Ranch, Inc., to land $720,258.00, buildings $233,688.00, totaling $953,946.00. Anderson seconded the motion. Discussion was had. Roll call vote: Lease, yes; Darnall, absent; Anderson, yes.  Motion carried. Protest #16 – Lease moved to accept the assessor’s recommendation for protest#16, parcel number 040001709, Darnall Ranch, Inc., to land $173,036.00, buildings $455,676.00, totaling $628,712.00.  Roll call vote: Lease, yes; Darnall, absent; Anderson, yes.  Motion carried. Protest #17 – Krakow adjusted the year built and depreciation during the recess. Lease moved to accept the assessor’s recommendation on protest #17, parcel # 040001911, Darnall Ranch, Inc., to land $301,032.00, buildings $144,793.00, totaling $445,825.00.  Anderson seconded the motion.  Discussion was had. Roll call vote: Lease, yes; Darnall, absent; Anderson, yes. Motion carried. Protest #19 – Lease moved to accept the assessor’s recommendation for protest #19, parcel number not provided, Ronald L and Beth M. Pfeifer, to land $25,300.00, buildings $108,796.00, totaling $134,096.00.  Anderson seconded the motion.  Roll call vote: Lease, yes; Darnall, absent; Anderson, yes.  Motion carried. 

                Vice Chairperson Anderson adjourned the hearing at 11:30 A.M.

                   A full agenda of matters to be considered at such date and time is kept continually current.  This is available for public inspection during normal business hours at the office of the Banner County Clerk in the courthouse in Harrisburg.

Banner County Board of Equalization

Robin Darnall, Chairperson

Laif Anderson, Vice Chairperson

Don Lease II, Member

Attest:  ____________________________________

                Katie West, Banner County Clerk