PROTEST HEARINGS - Banner County Board of Equalization

Monday, June 15, 2026

Event Date(s)

-

Description

Contact Banner County Assessor, Kacy Krakow, for more information. Protests must be filed with Assessor by June 30, 2026.

Agenda

Agenda

Banner County Board of Equalization

Protest Hearing 

Banner County Courthouse, Harrisburg, Nebraska

July 13, 2026 @ 8:30 A.M.

Livestream the Banner County Equalization Meetings at 

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

  1. Call to Order
  2. Roll Call
  3. Nebraska Open Meetings Act: A copy of the Nebraska Open Meetings Act is posted in the back of this courtroom by the entrance.
  4. Consent Agenda Items
    • Approval of the Agenda
    • Approve Minutes – July 7, 2026, meeting
  5. Items of Business before the Board:
    • Open Tax Protest Hearing
      1. Olsen Ranch, Inc. – Protest #2
      2. Carol and Thomas Ackerman – Protest #3
      3. Robert and Elaine Pile - Protest #1
      4. JCCCS Land & Cattle Co, LLC. – Protest #4 and Protest #5
  • Close Tax Protest Hearing
  1. Public Comment: The 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. The Board will not act and/or respond to comments presented on this date. You will have three minutes after stating your name and address for the public record.
  2. Adjournment

*Notice of changes in the agenda by County Clerk (Additions may not be made to this agenda less than 24 hours before the beginning of the meeting unless as an emergency item)

**The agenda shall be kept continually current and is available for public inspection at the Banner County Clerk's office during regular business hours.

***The Chairperson of the Board may call agenda items out of order as the items and times are approximate and may vary; however, public hearings as noted will be called at the times noted by that agenda item. The Banner County Board of Equalization may discuss, consider, and take all necessary action on the agenda items listed. The Banner County Board of Equalization reserves the right to convene in Executive Session pursuant to Section 84-1410 of the 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 13, 2026. This is in accordance with the adjournment of the July 7, 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 10, 2026.

Chairperson Darnall called the meeting to order at 8:31 A.M. on July 13, 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. Lease moved to approve the consent agenda. Anderson 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 8:32 A.M.
    1. Olsen Ranch, Inc.  – Protest #2 – The Board tabled this protest until later in the hearing.
    2. Carol and Thomas Ackerman – Protest #3 – West swore in Carol Ackerman. Ackerman presented the basis of their protest. Discussion was had. Krakow was sworn in and gave her recommendation of no change. Lease moved to deny the protest on parcel # 040002357, Thomas and Carol Ackerman. Anderson seconded the motion. Roll call vote: Lease, yes; Darnall, yes; Anderson, yes. Motion carried. 
  1. Olsen Ranch, Inc. – Protest #2 – Krakow recommended 10% economic depreciation for houses located on feed lots. Discussion was had. Lease moved to approve the requested property valuation protest, 10% economic depreciation on parcel # 40014053, Olsen Ranches, Inc. Anderson seconded the motion. Roll call vote: Lease, yes; Darnall, yes; Anderson, yes. Motion carried. 

  2. Robert and Elaine Pile – Protest #1 – Krakow recommends removing the house at $506.00, all windows are broken out, and doors are broken, roof leaks. The house is not livable. Lease moved to approve the assessor’s recommendation for parcel # 040006492, Robert and Elaine Pile, reducing the valuation from $81,877 to $181,579. Motion failed due to no second. Discussion was had. Lease moved to approve the assessor’s recommendation for parcel # 040006492, Robert and Elaine Pile, reducing the valuation from $81,877 to $181,579. Anderson seconded the motion. Roll call vote: Lease, yes; Darnall, yes; Anderson, yes. Motion carried. 

     

  3. JCCCS Land & Cattle Co, LLC. – Protest #4 and Protest #5 – Starting with protest, #4. Krakow recommended 10% depreciation for houses on feedlots. Lease moved to accept the assessor’s recommendation on parcel # 040004511. Anderson seconded the motion. Roll call vote: Lease, yes; Darnall, yes; Anderson, yes. Motion carried.  Protest #5 – Krakow recommends 10% economic depreciation for houses on feedlots. Lease moved to accept the assessor’s recommendation on parcel # 040004538, JCCCS Land & Cattle Co, LLC. Anderson seconded the motion. Roll call vote: Lease, yes; Darnall, yes; Anderson, yes. Motion carried. 

 

  • Close Tax Protest Hearing – Chairperson Darnall closed the hearing at 9:05 A.M.

Public Comment: None

The meeting adjourned at 9:05 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

Quick Links