Banner County Board of Equalization Protest Hearings

Monday, June 15, 2026

Event Date(s)

-

Agenda

Banner County Board of Equalization

Protest Hearings

July 20, 2026 - 8:30 a.m.

Livestream Banner County Board of Equalization at: 

https://www.youtube.com/@BannerCountyCourthouse 

  1. Call to Order
  2. Roll Call
  3. Nebraska Open Meetings Act: A copy of Nebraska Open Meetings Act is posted in back of courtroom by entrance.
  4. Consent Agenda Items:
    1. Approval of Agenda
    2. Approval of Minutes: July 13, 2026
    3. Correspondence
  5. Items of Business Before Board:
    1. Open Tax Protest Hearing
      1. Terry Paul Brown Living Trust
      2. Tim and Carol Gifford
  6. Public Comments: Banner County Board of Equalization will receive public comments on items discussed at this meeting or suggestions for items of discussion at a future Banner County Board of Equalization meeting. Board will not act and/or respond to comments presented this date. Please keep comments limited to three minutes.
  7. Adjournment

Next Regular Banner County Board of Equalization Meeting:  Tuesday 

July 21, 2026 - 8:30 a.m.

*Notice of changes to agenda contact Banner County Clerk.  Additions may not be made to this agenda less than 24 hours before beginning of meeting unless added as an emergency item.  Banner County Board of Equalization reserves the right to add an emergency agenda item pursuant to Section 84-1410 of Revised Statutes of Nebraska.

**Agenda shall be kept continually current and is available for public inspection at Banner County Clerk’s office during regular business hours.

***Chairperson of Board may call agenda items out of order as items and times are approximate and may vary; however, public hearings as noted will be called at times noted by that agenda item. Banner County Board of Equalization may discuss, consider, and take all necessary action on agenda items listed. Banner County Board of Equalization reserves the right to convene in Executive Session pursuant to Section 84-1410 of Revised Statutes of Nebraska.

Minutes

Banner County Board of Equalization Proceedings

The Banner County Board of Equalization met in regular session in the courtroom of the Banner County Courthouse on July 20, 2026. This is in accordance with the adjournment of the July 13, 2026, meeting. Published in the Western Nebraska Observer and posted 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 with the County Clerk and made part of the proceedings by reference. 

The agenda for the meeting is kept current and available at the County Clerk's office during regular business hours. A copy was emailed to each Board member on July 17, 2026.

Chairperson Darnall called the meeting to order at 8:32 A.M. on July 20, 2026. Katie West, County Clerk, did roll call.  Roll call: Laif Anderson, present; Robin Darnall, present; Don Lease II, present. Chairperson Darnall stated the Nebraska Open Meeting Act is posted by the back door of the courtroom.

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

Items of Business before the Board:

  • Open Tax Protest Hearing – Chairperson Darnall called the hearing to open at 8:33 A.M. West swore in Kacy Krakow and Paula Brown.
    1. Terry Paul Brown Living Trust – Damaged Real Property – Brown presented the basis of the damaged real property. Krakow showed the Board her supporting documents for the damaged real property. Discussion was had. Anderson moved to deny based on the assessor’s recommendation of no change. Lease seconded the motion. Discussion was had. Anderson restated his motion to move to accept the assessor’s recommendation of no change to parcel # 40001514, parcel # 40001733, parcel # 40001407, parcel # 40001415, parcel # 40001431, parcel # 40001474, parcel # 40001490, parcel # 40001520, parcel # 40001555, parcel # 40001687, parcel # 40001696, parcel # 40002551, parcel # 40002595, parcel # 40002608, parcel # 40002721, parcel # 40002748, and parcel # 40002772. Lease seconded the motion.  Roll call vote: Lease, yes; Darnall, yes; Anderson, yes. Motion carried. 
    2. Tim and Carol Gifford – Damaged Real Property – Krakow stated that this damaged real property is for the house fire, but the postmark is July 16, 2026.   Damaged Real Property reports are to be postmarked no later than July 15, 2026. No action was taken. 

 

  • Close Tax Protest Hearing – Chairperson Darnall closed the hearing at 9:01 A.M.

Public Comment: None

The meeting adjourned at 9:01 A.M. 

A full agenda of matters to be considered on 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

Don Lease II, Vice Chairperson

Laif Anderson, Member

Attest:  ____________________________________

                Katie West, Banner County Clerk

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