Burdess v. Washington Cty. Bd. of Equal.
298 Neb. 166
Neb.2017Background
- William Burdess owned two Washington County farm parcels (80 and 60 acres) that include homesites, secondary buildings, and stipulated wasteland (25.56 and 29.12 acres).
- Wasteland was assessed under Burdess’s elected special valuation at $290/acre (2013), $335/acre (2014), and $450/acre (2015–2016); homesite acres were assessed at $41,000 each year.
- Burdess petitioned the Tax Equalization and Review Commission (TERC) for tax years 2013–2016, arguing wasteland should be valued at $0/acre and that his homesite should be equalized to a nearby Sully homesite assessed at $27,000.
- At hearing, Burdess testified the wasteland was unsuitable for agriculture and produced negligible income; the county assessor explained special valuation methodology and comparables used (including sales from neighboring Burt County).
- TERC affirmed the county board: (1) Burdess failed to show wasteland special value must be $0; (2) homesite valuation need not match the Sully property because properties lie in different market areas with differing physical characteristics.
- Burdess appealed to the Nebraska Supreme Court, which reviewed TERC’s order for errors appearing on the record.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Wasteland special valuation | Wasteland is "not suitable for agricultural or horticultural purposes," so special valuation must be $0/acre under the constitutional/statutory scheme | Special valuation is determined by statute/regulation using market analysis of arm’s-length sales; assessor used comparable sales to establish special value | Affirmed — TERC decision supported by competent evidence; $0/acre not required when special-value methodology yields positive value |
| Homesite acres valuation | Homesite should be equalized to nearby Sully homesite (one-half mile away; both agriculturally zoned) | Properties are in different market areas with different terrain and flood characteristics; assessor used sales within same market area to value homesite | Affirmed — difference in valuation reasonable and supported by competent evidence |
Key Cases Cited
- Lozier Corp. v. Douglas Cty. Bd. of Equal., 285 Neb. 705 (review standard for TERC decisions) (sets standard of review for errors appearing on the record)