Board waives deadline, approves homestead exemption for Lisa Laurie after medical, service‑related circumstances

The Sarpy County Board of Equalization on Aug. 5 found cause to waive a late filing deadline and approved a homestead exemption for Lisa Laurie, a retired major in the U.S. Army and a gold star widow, after she explained medical and logistical reasons that prevented timely filing.

Laurie told the board she has received a homestead exemption since moving to Nebraska in about 2019. She said she missed the annual filing deadline because she was on a 30‑plus day sabbatical in Nepal when the notice arrived, and soon after returning she had ankle surgery that limited her mobility and ability to drive. Laurie also described delays in obtaining a required verification letter from the veteran service office; she said the office’s process had changed and the letter was sent from Lincoln, which took more than two weeks to arrive.

Commissioners asked whether the medical condition contributed to the missed filing; Laurie said she could not drive and was restricted in walking for several weeks. County staff said there had been no additional mail or phone follow‑ups to her at the time. Board members commented that the county’s veteran service office generally does good work but that more proactive local assistance might be needed when time is critical.

Kayla Starbuck, deputy county attorney, advised the board that under "77 35 12 subsection b" the board could find the taxpayer had a medical condition that impaired timely filing and therefore waive the deadline. The board then adopted a motion by Commissioner Warren, seconded by Commissioner Burmeister, to approve an extension for the homestead exemption filing and to approve Laurie’s homestead exemption for Lot 89 Covington 2, Parcel 01159830. The motion passed on a 5‑0 voice vote.

Board members expressed sympathy for Laurie’s circumstances and said county staff and local legislators would explore solutions to reduce burdens for veterans required to reapply each year. A board member also said state senator Bob Anderson indicated he would help draft potential legislative changes.

Votes at a glance: Motion to waive deadline under 77 35 12(b) and approve homestead exemption for Lisa Laurie, Lot 89 Covington 2 (Parcel 01159830) — motion by Warren; second by Burmeister; outcome: approved; tally: yes 5, no 0.

Clarifying details: applicant filed a signed application on July 14, 2025, according to the record; Laurie said she has had the exemption since about 2019; her military service record, disability status (70%), and gold‑star widow status were stated by the applicant in testimony; the deputy county attorney referenced statute "77 35 12 subsection b" as the legal basis for waiving the deadline.