Purpose
To inform Gage County property owners that assessment records were altered after official valuation notices were sent — and during the 30-day legal protest window — without notification or public disclosure. These mid-window changes may affect both your ability to protest and the legality of the entire tax roll.
What You Need to Know
Even if your valuation notice looked accurate when it arrived, your property record may have changed afterward — quietly, and without warning — during the very period when you were supposed to be allowed to challenge it.
I discovered this when I downloaded my own property record — and so did others. We saw key information vanish or change mid-window. In my case, components like porches, decks, and additions were removed entirely, replaced with “N/A,” despite having specific taxable values just days earlier.
Another homeowner saw her condition rating jump two full levels — from “Badly Worn” to “Fair” — immediately after visiting the Assessor’s Office to request a protest form.
These edits didn’t just adjust numbers. They altered the basis for protest — and for some residents, erased it entirely.
What Changed and Why It Matters
Under Nebraska law, your property’s valuation must reflect its state as of January 1. The county has until June 1 to finalize any changes. After that, they send a notice—and you get 30 days to protest.
This year, that sequence broke. Records changed after the notices went out. Some condition ratings were upgraded mid-window — without explanation. Others lost key details used to calculate and compare valuations—structural components, condition ratings, or other taxable features.
These changes weren’t just clerical. They made it impossible for many residents to comp their own property or their neighbors’ — a necessary step for any protest. If you didn’t download your official record before June 1, you’ll now need to request archived versions of your record and surrounding home comps individually from the Assessor’s Office.
When this kind of edit happens during the protest window, without public notice, it can legally compromise your ability to challenge the valuation.
Nebraska courts have ruled such changes voidable. That means the valuation — and any tax based on it — can be challenged or thrown out.
Key Property Records Changed After Notices Were Sent — and During the Formal Protest Window.
- One home (the “Vortex House”) changed by June 6. Mine changed June 10. Both have gone through multiple changes.
- Some records are missing porches and additions. Others have upgraded condition ratings. Those errors have not been corrected. No notices have been issued.
- At least ten days of the 30-day window have been compromised so far.
- Some residents filed based on incorrect data. Others delayed because needed information had vanished. Many have already given up.
Previously, county officials confirmed they are working with MIPS Inc., a statewide vendor based in Lincoln that provides the appraisal software used to process property records. They also acknowledged challenges in how manual edits are handled — including a risk that once a valuation is changed, it can break its link to the underlying structure:
“Once it’s disconnected from the structure, it’s always disconnected.”
Source: News Channel Nebraska – April 2025
Until the source, scope, and authorization of these changes are clarified — and publicly confirmed — the tax roll remains procedurally invalid.
Legal Precedent
Nebraska courts have consistently held that changes to property valuations — if made improperly — can invalidate the tax roll.
- Gamboni v. County of Otoe (1954) and Reed v. County of Hall (1977): The Court affirmed that notice under § 77‑1315 isn’t optional—it’s mandatory. Changes made without it are legally voidable.
- Falotico v. Grant County (2001): The Court invalidated property tax assessments when statutory notice was violated and appeal rights were compromised. The case involved late and incorrect notifications that misled taxpayers about their protest deadlines—much like the issues now facing Gage County.
In plain terms: When a county alters your valuation during the protest window without disclosing it, that change may be illegal — and the tax roll unenforceable.
What You Can Do Today
Visit gage.gworks.com and click OK on the disclaimer. While the site says the data isn’t “official,” it’s the very tool the county linked to on its website and promoted in its own video—and it’s where the mid-protest changes were found. That makes it a relevant source of evidence.
- In the upper right; search for your property by last name (add street number if needed).
- Click on your property and review the “Dwelling Data.”
- Look for porches, decks, additions — do they have dollar values or say “N/A”?
- Near the top, click on I Want To… [Export a PDF]. Save it with a date and parcel number.
Example: 2025-06-14_010496000_Quattromani.pdf
This gives you a timestamped copy in case things change again.
What the County Must Do to Restore Trust
The integrity of the county roll isn’t just a local issue. A tainted roll corrupts the state’s certified valuations — and that affects school funding, state aid, and tax equity statewide.
To restore lawful process, the county must:
- Publicly identify what changed and when
- Reissue corrected valuation letters to affected owners
- Extend or restart the protest window with clear, certified dates
- Publicly certify the correction
Until then, the roll is not certifiable under Nebraska law.
What’s Next?
A formal complaint is being prepared for the Nebraska Property Tax Administrator, with courtesy notice to TERC. The complaint addresses ongoing legal and procedural harm caused by valuation changes made during the protest window — without public notice, and in violation of statutory rights under § 77‑1315.
Even if some records now appear corrected, others are not. The integrity of the process itself remains compromised. Under law, that may render the entire roll unfit for certification.
Requested relief will include:
- official public disclosure of affected parcels;
- reissuance of corrected valuation notices;
- a new, clearly certified 30-day protest window; and
- if a full restoration cannot be verified, voiding the improper increase.