Sarpy County Board of Equalization denies Bellevue Christian Church tax-exemption for 2025

The Sarpy County Board of Equalization voted on Nov. 18 to deny a tax-exemption application for Bellevue Christian Church, parcel 1060687, for the 2025 tax year.

County Assessor Dan Pittman told the board the church property was sold to a private individual before the levy date and the new owner did not file an exemption application to continue an exempt use. "That individual was offered the opportunity to file exemption application if they're gonna continue to use it as a church or an exempt use, and they didn't do so," Pittman said, adding that the property is therefore taxable for 2025.

Pittman said staff mailed a notice to the new owner on Oct. 6 explaining the consequences if an exemption application was not filed and that the owner will also receive a change in valuation notice and a protest period to challenge the assessed value. "So they had that notification plus they'll get a notice from the board saying that they have a protest period where they can question the value of the property," he said.

No members of the public spoke during the hearing. After closing the public hearing, the board voted to adopt the assessor's recommendation to deny the exemption. The motion to approve the assessor's recommendation was made by Commissioner Kelly Burmeister and seconded by Commissioner Mixon; the motion carried by voice vote.

The denial means the county will notify the owner of the change in valuation and the owner may use the statutory protest process to contest the assessment. The board did not take additional policy action during the meeting.

What happens next: the owner will receive formal notices and may file a protest under the county's valuation and protest procedures; no date for any follow-up hearing was set at the meeting.