Douglas County grants late permissive tax exemption to nonprofit Radius

The Douglas County Board of Equalization voted 7-0 on Jan. 27 to grant a late permissive tax exemption to Radius for tax year 2025 after Radius’ president and CEO said the organization could not produce a filing receipt.

Nick Giuliano, president and CEO of Radius, told commissioners he submitted a permissive exemption application in April 2025 but later discovered he had misplaced the receipt staff provides when an application is filed in person. “We are asking that you consider exempting a late filing for tax year 2025,” Giuliano said, explaining that the property had been under different ownership until January 2025 and that Radius had timely attempted to confirm its exempt status.

Douglas County Assessor/Register of Deeds Mike Goodwillie said county records showed a business personal property application received on Dec. 20, 2024, but the assessor’s office did not find a timely real-property exemption application for tax year 2025. Goodwillie described the assessor’s standard practice of asking filers to provide a copy of any application when the county cannot locate a record: “Most people keep a copy of what they filed. And none was forthcoming.”

Commissioner Rogers moved to grant the exemption for the organization tied to resolution c, and Commissioner Borgeson seconded. The motion passed 7-0. Clerk’s staff noted that the Nebraska Department of Revenue has the final authority to determine exempt status, meaning the county’s action is a local approval that remains subject to state review.

Outcome and next steps: The board’s vote allows the assessor’s office to proceed with the local approval process; final determination rests with the Nebraska Department of Revenue. No additional conditions or amendments to the exemption were recorded at the meeting.