[{"_1":2,"_87":-5,"_88":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6274955,"mediaKeyId","2777295-48dda64dcf1b6fd8c25415d184de89e3","parentId",2777295,"title","Sarpy County approves nine nursing-facility tax exemptions under new state rule, tables Papillion zoning transfer and sets road vacation hearing","audioSeconds",111,"startMs",2226000,"endMs",2337000,"viewUrl","/Search/View?dp=1&key=2777295-48dda64dcf1b6fd8c25415d184de89e3&start=2226&end=2337","thumbnailUrl","https://assets.pipeline.soar.com/2777295-48dda64dcf1b6fd8c25415d184de89e3/thumbnail_2226000.jpg","articleUrl","/articles/6274955/Sarpy-County/Nebraska/Sarpy-County-approves-nine-nursing-facility-tax-exemptions-under-new-state-rule-tables-Papillion-zoning-transfer-and-sets-road-vacation-hearing","mediaUrl","https://secure.pipeline.soar.com/6274955-379fca2480bbad3ed64e31bd162ba0a1/orig.mp4?Expires=1773649563&Signature=FXDpW6zvqTama~BSSqiRYxSXsANRLnBGmAV2PwMFBRwMRVMAvY3xSM2Zc7vIQc4-EaPpg4Q844x1MKd3k8e~aWFt0sfyiZjHaFjbHNCbPmz8QLmqfF--T7vNWWNzO52ZGJFQf9I8N9r2kNI-1aUCHniBnsihzU0sBOgDdVQGolCFsPzMlsvc7N7yu5~u7Yi6pvm6nW1UjjrD2xgHMe23A9FDPOQVoZx4XeXN4HFdaP1IVBJ9yrRn55rvo1L53El6soxhZwPw2AHQKmyCrmMDTb~lEfpIOvB9QPGxF2yIAsqEQh7K-pXP6jyu8YO8YGTzzpZq7MzESwUPxyHd3hfb6Q__&Key-Pair-Id=KUT5TJCACFTXG","author","Sarpy County, NE","date","2025-03-26T16:50:34.96Z","article","Sarpy County commissioners on March 25 approved a set of routine and statutory items: nine property-tax exemption applications from skilled nursing and assisted-living facilities under a revised Nebraska law, routine tax corrections, a motion to table a proposed transfer of zoning jurisdiction to the city of Papillion indefinitely, and a motion to set a public hearing on vacating a short segment of S. 190 Eighth Street near the Gretna Landing development.

Property-tax exemptions for nursing and assisted-living facilities

County Assessor Dan Pittman told the board that Nebraska Revised Statute 77-202 was revised in December 2024 to permit certain for-profit skilled nursing facilities, nursing facilities or assisted-living facilities that provide housing to Medicaid beneficiaries to apply annually for a property-tax exemption. The exemption amount is a percentage of property taxes equal to the average percentage of occupied beds served to Medicaid beneficiaries over the most recent three-year period, Pittman said. He told commissioners this was the first year the law was in effect and that nine operations in Sarpy County applied for exemption percentages.

The board approved all nine applications in a single motion; the motion passed with a recorded vote of 5-0.

Tax corrections

The board approved routine tax corrections (tax correction numbers 17548 through 17551). County staff described these as standard weekly adjustments, three deductions and one small added tax. The motion to approve carried 5-0.

Papillion zoning transfer

Deputy County Administrator Scott Bovec requested the board again consider a resolution to transfer zoning jurisdiction over certain property to the city of Papillion; the item had been tabled from the Feb. 25 meeting. Bovec said staff had spoken with Papillion about other options and recommended the county table the matter indefinitely while staff continue work with the city. The board voted to table the resolution indefinitely.

Set public hearing for vacation of portion of S. 190 Eighth Street

County staff presented a request to set a public hearing on vacating a roughly 180-foot-long portion of S. 190 Eighth Street adjacent to the Pennsylvania Dutch Cemetery north of Highway 370 in Gretna. The right-of-way in that segment is largely within Gretna city limits; county staff said the county has no future need for the narrow segment and that the developer appears to have dedicated the nearby right-of-way. The board approved setting a public hearing for the possible vacation of the right-of-way.

Other actions

The board approved an employee-recognition resolution honoring county employees for milestone years of service (resolution number provided in the meeting: 2020-5604) and passed the consent agenda as presented.

The meeting also included an executive session limited to litigation; the board returned to open session later in the meeting. All actions above were taken during the March 25 meeting and recorded in the minutes.","mediaType","Video","parentTitle","Board Meetings - Mar 25 2025","oneSentenceSummary","Sarpy County commissioners on March 25 approved nine property-tax exemptions for nursing and assisted-living facilities under a newly revised Nebraska statute, approved routine tax corrections, tabled a proposed zoning transfer to Papillion and set a public hearing to consider vacating a short stretch of S. 190 Eighth Street.","taxTitle","Sarpy County, Nebraska","taxId",3788,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6274959,"Sarpy County upholds assessor's denial of Mills Eternal Family Trust parsonage tax exemption",585,1149000,1734000,"/Search/View?dp=1&key=2777295-48dda64dcf1b6fd8c25415d184de89e3&start=1149&end=1734","https://assets.pipeline.soar.com/2777295-48dda64dcf1b6fd8c25415d184de89e3/thumbnail_1149000.jpg","/articles/6274959/Sarpy-County/Nebraska/Sarpy-County-upholds-assessors-denial-of-Mills-Eternal-Family-Trust-parsonage-tax-exemption","https://secure.pipeline.soar.com/6274959-b8435d12e250e3215630f643cfcae343/orig.mp4?Expires=1773649563&Signature=nagmTQV4NcIWGy01sBbJC6lOoPwrPC6F9ErpJwkboSqUXBsGOsje85rrQac1AEe-dl51qek-kwYOrQMOJz7X~XS879IAdGRVJCZusRM1Uwt24gEJ6CpNv8Y7Ul-~Iwy7xjLucamTpnj2u4~WSF77I5g50oxEzLHlVZPoaBIy1aDA2TghmYGneLLSCFqy1jYOrsEXJ2qViyz6ZTC5WH8wJiioU1~nZJl0bqyYmA0jkA-ZEcFEhyrHJtlxkNswsz5QSUnjyRJBXTZ-f~bRUP7EDChDIADR~bxn0N5GpgLAeSxtZvT8N-nRvzjf8YLNwh5iFPZjIjI5vSyTQBeyMHjL-g__&Key-Pair-Id=KUT5TJCACFTXG","The Sarpy County Board of Equalization voted March 25 to accept the county assessor's recommendation and deny a tax-exemption application for property owned by the Mills Eternal Family Trust, a trust that sought parsonage status for a residence in Pavilion, Nebraska. The board's decision to accept the assessor's disapproval recommendation passed 5-0.

The issue was whether the residence qualifies as a parsonage exempt from property taxation under Nebraska law and relevant court decisions. William Mills, who identified himself as a representative of the Mills Eternal Family Trust and gave his address as 608 Ruby Road, Pavilion, said the property is a church parsonage and cited Nebraska Supreme Court precedent to support the claim. \"A church owned parsonage is exempt from property taxation in Nebraska,\" Mills told the board, adding that the trust is organized as a Nebraska religious corporation and has IRS recognition.

The board's discussion focused on whether the Mills property fits the legal definition used in prior cases. The county assessor, Dan Pittman, had recommended denial, and one commissioner summarized that the case law cited by the applicant did not clearly match the facts presented. Board members said they were \"struggling\" with the legal interpretation and whether the property satisfied the statutory and case-law tests for exemption. A member of the board noted that, if the board upheld the denial, the applicant could seek further review (transcript reference to taking the matter to \"Turk\" for a ruling).

Mills provided the board with the organization's articles of incorporation, which he said were filed Oct. 3, 2019, and described the trust's activities and membership. He said the trust holds regular meetings and that the board of the organization consists of six people (he and his wife plus four others, some of whom live out of state). Mills also described some activity the organization carries out, including donations and support for healthcare workers. Mills said he works full time as a chaplain at Bergen Mercy Medical Center and that his wife is retired.

After public comment closed, Commissioner Warren Mixon moved to accept the assessor's recommendation to deny the exemption and the motion was seconded. The board voted 5-0 to accept the disapproval recommendation; the motion carried.

The board did not adopt any further directive on the property. The applicant was told during the meeting that other appeal avenues may be available following the board's decision.","The Sarpy County Board of Equalization on March 25 upheld the county assessor's recommendation to deny a property-tax exemption for a house the Mills Eternal Family Trust described as a church parsonage; the board voted 5-0 to accept the disapproval.","actionData","errors"]

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Sarpy County approves nine nursing-facility tax exemptions under new state rule, tables Papillion zoning transfer and sets road vacation hearing

Sarpy County upholds assessor's denial of Mills Eternal Family Trust parsonage tax exemption