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Douglas County Board of Equalization restores multiple homestead exemptions, upholds one denial
Summary
At its Aug. 26 meeting the Douglas County Board of Equalization reviewed protests on homestead exemption denials and approved requests for most applicants while upholding one denial; all approvals are subject to final review by the Nebraska Department of Revenue.
The Douglas County Board of Equalization on Tuesday reviewed protests to homestead-exemption denials and voted to grant most applicants’ requests while upholding one rejection.
The board, acting in its equalization capacity, took individual votes on items c through k — homestead applications that had been denied or rejected by county staff for incomplete paperwork, late filing or failure to meet statutory eligibility. The board approved exemptions for the majority of the contested applications and upheld the denial where the applicant had moved to a nursing home and did not meet the residency requirement. All approvals will be forwarded to the Nebraska Department of Revenue, which the clerk said has the final authority to confirm homestead status.
Why this matters: homestead exemptions reduce property tax liability for eligible homeowners (older adults, veterans or disabled persons). County staff told the board the 2025 application cycle included more than 15,400 homestead applications — roughly 15% higher than two years earlier — creating time pressures and a narrow window for late filings.
Most contested cases…
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