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Douglas County grants homestead exemption to Cynthia Lapeltz after protest; state review possible
Summary
The Douglas County Board of Commissioners voted unanimously Dec. 16 to grant a homestead‑exemption application for Cynthia Lapeltz after hearing from the county assessor and the applicant's representatives. County staff warned the state may review the approval and could withhold reimbursement to local taxing entities.
The Douglas County Board of Commissioners voted unanimously Dec. 16 to grant a protest seeking a homestead exemption for Cynthia Lapeltz, who lives at 3530 South 90th Street in Omaha. The board heard competing presentations from the county assessor's office and the applicant's attorney before taking action.
Mike Goodwillie, of the Douglas County Assessor's Office, told commissioners the application had two problems: it was filed after the statutory filing deadline, and Cynthia Lapeltz was not on the property title as of Jan. 1 of the tax year in question. Goodwillie said state homestead statutes are mandatory and that if the board grants the exemption the state could either withhold reimbursement to the county for the homestead tax loss or exercise its own authority to deny the application and require an administrative hearing in Lincoln.
Terrence Huntington of Frasier Striker, representing the Lapeltz family, said Cynthia is the beneficiary of a testamentary trust created in a will executed before Jan. 1 and has lived in the home for many years. Christy McClellan, Cynthia's sister and appointed personal representative, described the family's circumstances and urged the board to reconsider the assessor's denial.
Commissioner Borgeson moved to grant the exemption; Commissioner Morgan seconded. Commissioners discussed the potential for state review but emphasized the board's role in applying county policy and statute. The motion passed 6–0.
The decision grants relief at the county level but does not eliminate the state's ability to review or reject the claim. Assessor Goodwillie had advised the board that state reimbursement for homestead losses may be withheld if the state determines the application fails to meet statutory requirements. The county record will reflect the board's decision and, if the state intervenes, the claimant may face additional procedures in Lincoln.
The board moved on to other equalization business after the vote.
