City of Box Elder
Local Board of Equalization Agenda
Monday, March 16, 2026
Monday, March 16, 2026
6:00 PM - City Council Chambers, 420 Villa Drive, 2nd Floor, Box Elder
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1. CALL TO ORDER:
2. ROLL CALL:
3. APPROVE THE ORDER OF BUSINESS:
4. REVIEW OF ASSESSMENT ROLLS:
5. PROPERTY ASSESSMENT OBJECTIONS:
5.a Lapcinski, Joseph A & Megan D - Parcel Number 21-25-251-008, Prairie Oak Subd, Lot 28
Action is at the discretion of the Local Board of Equalization. Motions must include values for each real property category and the reason(s) for denying or modifying property assessments.
5.b Wilcox, Austin - Parcel Number 22-29-203-005, Paugh Subd, Lot 1
Action is at the discretion of the Local Board of Equalization. Motions must include values for each real property category and the reason(s) for denying or modifying property assessments.
5.c Wilcox, Austin - Parcel Number 22-29-203-006, Paugh Subd, Lot 2
Action is at the discretion of the Local Board of Equalization. Motions must include values for each real property category and the reason(s) for denying or modifying property assessments.
5.d Atlantis LLC - Parcel Number 21-27-351-010, Davis Subd, Lot 1-2
Action is at the discretion of the Local Board of Equalization. Motions must include values for each real property category and the reason(s) for denying or modifying property assessments.
5.e Atlantis LLC - Parcel Number 21-27-376-011, Isis Subd, Lot 2A
Action is at the discretion of the Local Board of Equalization. Motions must include values for each real property category and the reason(s) for denying or modifying property assessments.
5.f B-21 LLC - Parcel 21-27-151-016, Seger Crossing Block 1 Lot 5R
Action is at the discretion of the Local Board of Equalization. Motions must include values for each real property category and the reason(s) for denying or modifying property assessments.
5.g Magic Mountain LLC - Parcel 22-21-300-002, Freedom Estates Subd #2, Lot A, Less ROW
Action is at the discretion of the Local Board of Equalization. Motions must include values for each real property category and the reason(s) for denying or modifying property assessments.
5.h Magic Mountain LLC - Parcel 22-21-455-004, Freedom Tracts Subd, Tract 4
Action is at the discretion of the Local Board of Equalization. Motions must include values for each real property category and the reason(s) for denying or modifying property assessments.
5.i Justice, Margaret - Parcel R288418AB, Terrace On The Green, Space 12, Serial #R288418AB, Title # 11342085
Action is at the discretion of the Local Board of Equalization. Motions must include values for each real property category and the reason(s) for denying or modifying property assessments.
5.j Rugh, Shalyn or Shakole or Pam - Parcel 359, Serial #359, Title #172271494, Make: Atlas, Tract 1
Action is at the discretion of the Local Board of Equalization. Motions must include values for each real property category and the reason(s) for denying or modifying property assessments.
6. ISSUANCE OF CERTIFICATE OF REVIEW BOARD OF EQUALIZATION:
6.a Certification and Equalization of the 2026 Pennington County Assessment Roll
Motion to approve the certification and equalization of the 2026 Pennington County Assessment Roll.
6.b Certification and Equalization of the 2026 Meade County Assessment Roll
BOE: Motion to approve the certification and equalization of the 2026 Meade County Assessment Roll.