Protection from trespass charges sought for county assessors

The Government, Military and Veterans Affairs Committee heard testimony Feb. 25 on a bill that seeks to protect county assessors from trespassing charges in the course of their work.

Under LB1019, sponsored by Sen. Myron Dorn of Adams, no county assessor could be prosecuted for trespass while performing his or her official duties unless they enter an enclosed building without the express permission of the property owner or occupant.

Dorn said the bill was introduced following a recent attorney general’s opinion indicating that real property assessors could be held liable for trespass.

“That opinion replaced a long-standing opinion that assessors had relied upon that allowed them to enter property, but not homes, without being held liable for trespass,” Dorn said. “Without the ability to access property, assessors cannot evaluate the quality of the property and see whether the property owner has improved or changed [it].”

Drones and aerial photography are helpful in the assessment process, he said, but are costly options. He noted that the Nebraska Association of County Officials estimates that it would cost $14 million to assess property through those means on a statewide basis.

NACO Executive Director Jon Cannon testified in support of the measure, which he said is necessary to provide clarity to county attorneys so that assessors can perform their duties without fear of prosecution.

County assessors have a legal obligation to review and assess all real property in the county at least every six years, Cannon said, and that duty can be satisfied only through an accurate physical inspection. He said drones and aerial photography are more expensive and less accurate alternatives and are meant to supplement on-site evaluations rather than supersede them.

“I understand that exempting someone from the law of trespass is a big deal and property rights are a huge deal to people in Nebraska,” Cannon said. “[But] is the solution to a property tax crisis in the state to make assessment less accurate and/or … more expensive for the taxpayer?”

Also testifying in favor of LB1019 was Johnson County Assessor Terry Keebler, representing the Nebraska Association of County Assessors. He said members of the organization received “very muddy” responses from their respective county attorneys regarding what is allowed in the wake of the AG opinion.

“We’re requesting this statute change so that we all have clarity and [the rules are] consistent,” Keebler said. “What the assessors are trying to do is to be fair and equitable in assessing the value of property. We’re trying to do it correctly.”

No one testified in opposition to LB1019 and the committee took no immediate action.