Gage County board approves nonprofit bus tax exemption, OKs small correction; assessor briefs board on reassessment work

Gage County Board of Equalization members approved a tax exemption for a 2019 Ford bus owned by a qualifying nonprofit organization and approved a tax correction slip totaling $216.96 during a March 19, 2025 meeting that opened at 8:30 a.m.

The action on the bus — described in the meeting as a 2019 Ford to be used to transport people with developmental disabilities — passed 6-0. Board members moved into a public hearing on the application at 8:32 a.m., received public comment supporting the organization, and voted to close the hearing and approve the exemption. "All in favor, say aye," the presiding member said before the roll call votes; members answered in the affirmative and the motion carried.

The board also approved tax correction slip number 11, described by staff as an amended return producing a total difference of $216.96; that motion passed 6-0.

In a longer staff briefing, county appraisal staff discussed progress on a countywide reassessment being carried out with MIPS and NACO tools and data sources including Pictometry imagery and pricing tables. The assessor (identified in the meeting as Patty) told the board that mass appraisals are difficult in small towns and that Marshall & Swift pricing and metropolitan-based tables do not always match local market conditions. "Mass appraisals are very, very hard," Patty said, describing challenges such as limited vacant-land sales in small towns, varying land-to-total-value ratios in places like Blue Springs and Beatrice, and inconsistent responses to homeowner questionnaires.

Staff said pictometry data helped identify outbuildings but that appraisers still need more in-person or owner-provided information about interior condition and quality to finalize values. The meeting record shows appraisal staff plan to finalize values in the computer system and that formal evaluation notices are scheduled to go out May 31; staff told the board they expect property owners may file protests after they receive notices. No formal board action on the reassessment was recorded at the meeting.

The board handled routine business earlier in the session, approving the agenda and the minutes of the previous meeting. The session was adjourned at 8:44 a.m.

Votes at a glance

- Tax exemption for 2019 Ford bus (qualifying nonprofit; described in the meeting as Mosaic): motion to approve moved by Lytle, seconded by Adams; vote 6 in favor, 0 opposed; outcome: approved. - Tax correction slip #11 (amended return; total difference $216.96): motion to approve moved by Dorn, seconded by Claybaugh; vote 6 in favor, 0 opposed; outcome: approved.

The board heard the reassessment briefing but took no formal vote on reassessment policies or values during this meeting. Evaluation notices related to the reassessment were reported as scheduled for mailing May 31, which staff said will begin the period when owners may submit protests.