TRENTON, Neb. — A state tax assessor told a crowd at the Hitchcock County Courthouse Monday morning that state officials haven’t found market analysis to support some questionable property value adjustments.

“There has been concern of non-systematic evaluation of some of the parcels,” State Property Tax Administrator Ruth Sorensen said. “The county assessor has not been able to give us the methodology… and comparables… as to why the county is disequalized.”

About 30 people filled a hearing room to listen to what state officials had to say about an issue that has divided the county: whether County Assessor Marlene Bedore is doing her job correctly.

Many of those who attended the meeting expressed support — some vehemently and angrily — for the embattled Bedore. But many of them also were beneficiaries of her decision to lower property values, and therefore their taxes.

Sorensen said she began hearing concerns about Bedore’s property values in May (Bedore took office in early January) and has been gathering information since.

TENSE: A Hitchcock County resident approaches county and state officials to complain about his property value during a meeting on Monday.

RELATED: County assessor accused of favoritism

With the county attorney, three county commissioners and Bedore all seated around a table, Sorensen and state Department of Revenue attorney Jon Cannon quizzed Bedore for about 90 minutes before allowing public comment.

Although initially Sorensen said she would release a report to the county on what action she might take, she said Monday she still has more questions before that can happen. Depending on the outcome of her investigation, Sorensen could require Bedore to take education courses, do reappraisals or suspend her assessor’s license.

Sorensen questioned Bedore about her decision to lower property values in Trenton by 15 percent, on average. Bedore said she reviewed 22 sales in Trenton and 16 were lower than the assessed value.

“So there were definite issues in Trenton,” she said.

Sorensen questioned why Bedore didn’t include two “low-dollar sales” in her evaluation.

At various points in the meeting, Sorensen said, “We’re not getting clear answers” and “I know facts that aren’t coming through.”

Sorensen also questioned why Bedore didn’t increase the value of a home where a swimming pool was being built, noting that neglecting to do so is a violation.

“It’s just not the normal, systematic evaluation that’s taking place in Hitchcock County,” she said.

Hitchcock County Assessor Marlene Bedore

Sorensen also asked Bedore why she switched to a new computer system after taking office, even though she only had until mid-March to get her values in and why she inspected Culbertson properties, but not 20 other precincts. She also chastised Bedore for not looking at amenities in custom homes and essentially reversing the prior-year decision of the state Tax Equalization and Review Commission on a property.

Sorensen also suggested Bedore improperly lowered values for farm land in the Conservation Reserve Enhancement Program by using 2009 sales, which she said are too old. Going back that far is a violation, she said.

When Bedore disagreed with her, Sorensen said if she continues, “I will caution the board that you’re not setting values as of Jan. 1.”

“There are these inconsistencies that are happening,” Sorenson said, noting Hitchcock is the only county in Nebraska valuing CREP land that way.

Bedore valued the CREP land at $2,000 an acre, but Sorensen ticked off a list of three sales, including two that went for $4,500 and $5,400 per acre, and said Bedore’s value was “considerably lower” than it should be.

“There are sales showing the market was higher than $2,000 an acre,” Sorensen said. “And when you have people that own land in Hitchcock and surrounding counties and school districts that share these (you) need to make sure the values are equalized.”

After Bedore said she had been working with an appraiser for two years, examining agricultural land, the state attorney, Cannon, questioned why she was doing that before being elected assessor.

“Because I wanted to know the information,” she said.

When Bedore suggested she looked at the whole market in 13 days, Sorensen was dubious, suggesting that would be a Herculean task.

County Commissioner Scott McDonald said when he asked about Bedore’s dropping of a Culbertson home value by $21,000, Bedore said she dropped the condition of the house. But Sorensen said that wouldn’t have justified such a decrease.

“I’m not sure what happened on that parcel,” Sorensen said. “It’s not a systematic method.”

Sorensen said she will meet with her staff and the state tax commissioner before issuing a report on her findings.
After the state officials finished questioning Bedore, several citizens stood up and defended her. Shane Rippen said Bedore is trying to get CREP values under control.

“The people have spoken and elected an assessor pretty soundly at this last election to be proactive and do some of these things,” he said.

Among those whose home values have been questioned is Bedore’s campaign supporter, Hope Strong, whose Culbertson home value nosedived from $60,000 to $26,000 this year.

“I do not feel you represent me or the majority of the county,” Strong told the county commission.

One man accused Sorensen of not caring when he called to complain to her about values a year ago, yelling, “Where were you then?” Another told the county commission, “We’re all just a little sick of your mouth.”

After the meeting, Sorensen said, “We are concerned about disequalization throughout the county and we will be having further conversations with county board and assessor.”

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