A resident requested that the county allow a full homestead exemption for a property titled in a trust for an individual the speaker said has developmental disabilities. The appeal was presented during the public comment portion of a county meeting governed by Nebraska open-meeting law.

The resident, an applicant representative, said the tax notice shows tax credits of $3,874.50 and that the county assessor’s denial was incorrect because the property is held in a trust with named co-trustees. "So we would respectfully request that her Homestead exemption application be, allowed in full," the resident said. The speaker argued the trust arrangement and the individual’s disabilities fit exceptions in the statute cited.

Why it matters: a homestead exemption reduces property taxes for eligible homeowners; whether the exemption applies to a property held in trust and to individuals with developmental disabilities determines whether the applicant receives the advertised tax credits.

Details offered at the meeting: the speaker said the trust was set up by Virginia Kaiser for her daughter because "she has developmental difficulties, developmental disabilities" and that the trustees are co-trustees, which the speaker said is one of the exceptions to the assessor’s determination. The speaker cited the statute numbers given in the transcript as the legal basis for the request: "77 35 0 8, subsection, c" and a cross-reference to "section 83 12 o 5," and said, "83 12 o 5, which says homestead beginning 01/01/2015, individuals who have a developmental disability as defined in section 83 12 0 5." The speaker also noted they had received one phone call in which, the speaker said, the caller did not appear to understand the legal basis.

Meeting record: the transcript does not show a formal motion, a vote, or an official ruling on the appeal during the recorded segment. No staff determination or next steps were documented in the provided excerpts.

The county did not provide a decision in the transcript; the appeal was presented and questions were invited but the record here ends without a formal outcome.