Get email alerts on the Tax Exemptions topic
No spam. Unsubscribe anytime.
Douglas County Grants Permissive Tax Exemption to Radius After Late Filing
Summary
The Douglas County Board of Equalization granted a permissive tax exemption to Radius for tax year 2025 despite a late submission; the county assessor noted office records were incomplete and said the Nebraska Department of Revenue retains final authority.
The Douglas County Board of Equalization voted unanimously Jan. 27 to grant a permissive tax exemption to Radius for tax year 2025 after the nonprofit’s CEO asked the board to excuse a late filing.
Nick Giuliano, identified himself as Radius’s CEO, told commissioners he submitted the organization’s permissive exemption paperwork in April but could not locate the office receipt later in the year and asked the board to “consider exempting a late filing for tax year 2025.” Giuliano said Radius was formed in 2020 and only became responsible for filing after it acquired the land where its building sits in January 2025.
Douglas County Assessor Mike Goodwillie told the board the assessor’s office received some paperwork from the organization in late 2024 and again on Dec. 20, 2024, but that staff could not locate an application for the real property. Goodwillie described the office’s routine practice—when someone files in person, the office retains and returns a stamped copy—and said he could not confirm a timely filing without a copy. “We are past the 06/30/2025 filing deadline for 2025,” Goodwillie said.
Commissioner Rogers moved to grant the exemption; Commissioner Borgeson seconded. The motion passed 7–0. Commissioners and the assessor noted that the Nebraska Department of Revenue has the final say on permissive-exemption determinations and that a county vote does not guarantee state approval.
The board’s action remedies the county-level denial recorded earlier on the agenda and allows Radius to proceed with reapproval steps in future years. The board did not detail any conditions attached to the exemption and did not identify a state determination in this session.
What happens next: Because state law governs final exemption eligibility, the assessor’s office and Radius may need to provide documentation to the Nebraska Department of Revenue for final review. The board’s vote preserves Radius’s county-level eligibility while that external review proceeds.
AI generated
The text on this page is AI generated. Summaries, highlights, analysis, and video transcripts are all produced from the original source material.
AI can make mistakes, so if you spot one, and we will fix it for everyone.
Note: the source content is unaltered by us. Any content source we link to, be it a video, an audio recording, or a document, is presented exactly as its publisher released it. That publisher is usually a government body, sometimes an individual official or another organisation.
