Votes at a glance: Sarpy County approves WIFIA reserve, interlocal agreements; Board of Equalization acts on homestead exemptions

At its Sept. 9, 2025 meetings, Sarpy County officials approved a series of administrative resolutions and interlocal agreements and the Board of Equalization acted on two homestead exemption protests.

WIFIA loan reserve fund: The Board of Commissioners adopted Resolution 2025-252 to create a separate WIFIA loan reserve fund required by the county's service agreement with the Sarpy County Wastewater Agency. Dan Tlaikas, the county chief financial officer, said the reserve will begin to be funded in fiscal year 2026. Commissioner Kelly moved to approve the resolution; Commissioner Burmeister seconded. The motion carried; one commissioner, Mixon, was recorded absent.

Authorized transfers: The board approved Resolution 2025-249 authorizing the permanent transfers included in the FY26 budget. The county fiscal office said a list of transfers was included in the agenda packet. The motion passed on a motion by Commissioner Burmeister, seconded by Commissioner Warren; Mixon was absent for the vote.

Interlocal agreements (package): The board approved a package of 10 interlocal agreements (recorded on the agenda as Resolutions 2025-234 through 2025-243) with municipalities and regional partners including the cities of Bellevue, La Vista and Papillion, the Sarpy County Wastewater Agency and Papio NRD. County staff described agreements covering: IT services reimbursement (moving from a flat-fee to time-and-usage cost model), hosted server services for the wastewater agency, a county-led GIS agreement covering multiple cities and a set of public-safety software agreements that support shared law enforcement and fire systems. County staff said similar arrangements have been in place for more than 20 years. Commissioner Warren moved to approve the package and Commissioner Kelly seconded; the motion carried with Mixon absent.

Board of Equalization homestead exemption cases: The Board of Equalization considered two homestead exemption protests that had been tabled from Aug. 12. For the protest filed by Joyce Zielberg (Lot 15, Lakewood Village, Parcel 011582045), the board said it has not received a required doctor's note; county staff noted the applicant has until June 30, 2026 to provide documentation but the board voted to table the protest until its Sept. 23 meeting to allow staff to follow up. Commissioner Kelly moved to table; Commissioner Warren seconded and the motion carried. For the protest filed by Judy Brownfield (Lot 163, Harrison Woods, Parcel 011575399), county staff confirmed the clerk's office had received the signed doctor's note. Commissioner Burmeister moved to approve the homestead exemption and Commissioner Warren seconded. The motion passed; one commissioner, Nixon, was recorded absent for that vote.

All motions and resolutions listed above were adopted as published on the agenda; no executive sessions were held and no public comments were recorded for these items.