Board of Equalization tables two homestead-exemption protests to Sept. 9

The Sarpy County Board of Equalization on Aug. 12 voted to table two homestead-exemption protests — a Lot 15 Lakewood Village parcel and a lot in Harrison Woods — to the board’s Sept. 9 meeting so applicants can seek physician certification requested by the Nebraska Department of Revenue.

The action gives applicants a four-week window to provide a Department of Revenue medical-certification form documenting that a qualifying medical condition contributed to a late filing. County staff said the form is required by state rules for the board to recommend an extension that will survive review by the state Department of Revenue.

Doug Zbylut, who identified himself as the son of the first applicant, said his mother misplaced paperwork after medical problems and had begun working with the VA to secure required documentation. “She’s 85 years old, ran into medical issues and ended up she misplaced the paperwork,” Zbylut said during his remarks to the board.

Applicant Judy Brownfield told the board she had family health issues and missed the deadline; she said she later obtained a letter from the VA and brought it to the assessor’s office but was told the office could not accept it without the Department of Revenue’s certification form. “I have really no excuse other than the fact that the back burner,” Brownfield said.

Board members said state rules limit their discretion but that the board can act when a medical condition contributed to a late filing. Annie Gosnell, a county staff member, explained the Department of Revenue requires a physician’s certification for medical-related extensions, and county staff offered to help obtain and deliver the required form. Parker, who the board identified as with the county attorney’s office, was asked to coordinate with staff and the applicants.

Motion and votes: For the Lakewood Village protest the board moved to table the request for four weeks; Motion by Commissioner Warren Mixon, second by Commissioner Kelly Burmeister. The vote was recorded as 5 ayes, 0 nays. For the Harrison Woods protest the board likewise moved to table for four weeks; motion recorded as moved and seconded (mover/second given in meeting transcript), vote 5 ayes, 0 nays. The board noted the statutory filing deadline that governs homestead-exemption delinquency proceedings remains June 30 of the year in which the exemption became delinquent (the board cited that deadline in discussion).

The board asked county staff to contact the applicants and to return the cases on Sept. 9 if the required documentation is obtained. No final extension or denial was decided at the Aug. 12 meeting; the matters were continued so applicants might provide the Department of Revenue certification the board said is necessary for the state to consider an extension.

The Board of Equalization adjourned after those items.