Board approves motor vehicle tax exemptions for Northfield Assembly and Zion Evangelical Church

The Scotts Bluff County Commissioners convened on May 6, 2025, to address several key agenda items, beginning with the approval of the meeting agenda itself. A motion was made and seconded to approve the agenda as printed, which passed unanimously with five votes in favor.

The meeting proceeded with a reminder that the board reserves the right to enter into a closed session if necessary, although none were anticipated for this meeting. The next item on the agenda was the consent agenda, which was also approved without any items being pulled for separate consideration.

Following the consent agenda, the commissioners moved into the Board of Equalization segment of the meeting. A motion was made to enter this board, which was seconded and passed unanimously. The first item discussed was a motor vehicle exemption request for Northfield Assembly of God. The vehicle in question, a 2016 Honda HR-V, is used for church activities, and the total tax loss associated with the exemption is $57. The motion to approve this exemption was made and seconded, passing with five votes in favor.

Next, the board considered a similar exemption for Zion Evangelical Church for a 2015 Ford Transit Van, which is utilized for various church-related activities. The tax loss for this exemption was noted as $54. A motion to approve this exemption was also made and seconded, resulting in unanimous approval.

The meeting then shifted to discuss the 2025 permissive exemptions. The board reviewed a list of exemptions, including six parcels associated with the CW Young Foundation, which were recommended for denial based on a prior decision from the TURP. The board also considered a new application from Scottsbluff Investors, which was found to qualify for a 46.2% tax exemption based on Medicaid bed usage. A motion was made to accept the assessor's recommendations regarding the permissive exemptions, which was seconded and opened for further discussion.

The meeting concluded with a clear progression through the agenda, highlighting the board's commitment to reviewing and approving necessary exemptions while adhering to previous rulings. Further discussions and decisions regarding the permissive exemptions are expected in subsequent meetings.