Sarpy County Board of Equalization denies homestead exemption after applicant could not provide medical form

The Sarpy County Board of Equalization voted Tuesday to deny a homestead exemption for Lot 15, Lakewood Village Replat 7 (Parcel 11582045) after the applicant did not provide a required medical exemption form.

Deputy County Attorney Kayla Starbuck told the board the applicant called and reported she “does not have the form.” Starbuck said the board could either continue to table the protest or deny the exemption and allow the applicant to reapply; she noted the applicant could reapply for the exemption for this year through June 30, 2026 if she later obtains the form.

The item had been tabled previously (protests from Aug. 12 and Sept. 9, 2025 were noted on the agenda). After hearing Starbuck’s explanation, Commissioner Kelly moved to approve the assessor’s recommendation to deny the exemption; Commissioner Mixon seconded. The board voted by voice; the chair said “Aye” and the clerk announced the motion carried.

The action was limited to the assessor’s recommendation and did not include further findings about the applicant’s eligibility beyond the absence of the medical form. The board did not go into executive session on the matter and no additional evidence or testimony was entered at the meeting.

The denial as recorded does not prevent the applicant from submitting the required documentation up to June 30, 2026, at which time the county can consider a late application for the exemption for the indicated tax year.