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Sarpy County Board of Equalization reviews Neighborhood Community Pantry tax-exemption timing, extends homestead hearing deadline
Summary
The Board of Equalization heard an informational briefing on a permissive exemption application from Neighborhood Community Pantry that could not be applied to 2024 taxes because of statutory filing deadlines; the board also voted to extend a separate homestead-exemption filing deadline and approved a greenbelt valuation change.
The Sarpy County Board of Equalization discussed a permissive tax-exemption request from Neighborhood Community Pantry and clarified that, under Nebraska filing deadlines and Department of Revenue policy, the county lacked authority to exempt the property for the 2024 tax year.
Andrea Gosnell Parker, Valuation Division lead in the assessor’s office, told commissioners the pantry closed on its property on Dec. 30, 2024, and submitted an exemption form that referenced 2024. Because statutory deadlines for 2024 had passed, the assessor’s office processed the form as an application for 2025, and the pantry was approved for a 2025 exemption. Parker said state law and Nebraska Department of Revenue guidance treat property…
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