Sarpy County Board of Equalization denies tax-exemption for Eastern Nebraska property; legal counsel says state law prevents proration

The Sarpy County Board of Equalization voted Nov. 25 to deny tax-exemption claims on parcels tied to Eastern Nebraska, following a recommendation from County Assessor Dan Pittman.

At a public hearing, county legal counsel told the board that a permissive exemption may be reviewed at any time before the levy date and, if removed, the property’s valuation "back dates to January 1," exposing the new owner to a full year of taxes. "Not under the current statutes," the counsel said when asked whether taxes could be prorated.

Assessor Dan Pittman urged buyers to protect themselves at closing, saying, "Buyer beware," and suggesting purchasers negotiate responsibility with sellers. Pittman described a practical approach: calculate the anticipated tax burden at the buyer’s proposed price, and negotiate an allocation at closing.

Several commissioners called the outcome unfair and said the county might seek a statutory fix. One commissioner described charging a full year's tax to a buyer who owned the property only part of the year as "unjust," and others agreed the proper remedy would be a change in state law. County legal staff responded that they would "be more than glad to help work on some language to propose for those changes."

After closing the hearing with no members of the public speaking, the board moved to follow the assessor’s recommendation to deny the exemptions; the motion was seconded and carried by voice vote.

The Board of Equalization adjourned at 3:11 p.m. The action means the new owners will be taxed for the full year under existing state law; any change to prorating would require legislative action or a statutory amendment.