Sarpy County board approves reassessment after April fire destroyed 30-unit building

The Sarpy County Board of Equalization on June 10 approved an adjustment to the assessed value of a multiunit residential building owned by Matthew Brown after a fire on April 12, 2025 rendered the structure a total loss.

The reassessment was granted under the county’s process for damaged real property reported on Form 425; Sarpy County Assessor Dan Pittman said state rules require property to be valued as of Jan. 1 but allow adjustments when damage occurs between Jan. 1 and July 1. "All real property in Nebraska is subject to taxation and must be assessed. It's evaluation as of January 1," Pittman said, noting the Form 425 process for damage reported before July 1.

An appraiser from the assessor’s office, Tim Ederer, told the board the building — located in Lot 2, Colonial Point at Fairview — contained 30 residential units and that the top floor was completely destroyed by fire while the first and second floors suffered water damage. "This building itself had 30 units in it," Ederer said. The appraisal record was available to board members for review, Pittman said.

Commissioner Warren Mixon moved to approve the reassessment and Commissioner Kelly Burmeister seconded the motion. The board recorded five ayes, no nays and carried the motion. The action reduces the property’s assessed value for the current assessment year under the damaged-property adjustment process; the county did not publish a revised dollar value in the hearing record.

No public comments were offered on the item during the hearing, and no executive session was held for the Board of Equalization that afternoon.