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Hall County board advances Abundant Life church's property-tax exemption to state review
Summary
The Hall County Board voted to accept affidavits and advance Abundant Life Christian Center's 2025 property-tax-exemption application to the Nebraska Department of Revenue after hearing that the church missed filing because of mail problems; the board's action is an initial, not final, step.
The Hall County Board of Commissioners voted to accept evidence that Abundant Life Christian Center filed its 2025 property-tax-exemption paperwork on time and to forward the matter to the Nebraska Department of Revenue for a final determination.
Lee Greenwald, an attorney with the Barrett Holmes Law Firm representing Abundant Life, told the board the church is a 501(c)(3) religious organization that has served the community for more than 90 years and that a missed filing for 2025 stemmed from mail problems. "We are talking about a tax liability of approximately $90,000," Greenwald said, and he provided four sworn affidavits and backdated copies of the paperwork dated June 12, 2025, that he urged the board to deem filed under Nebraska's mailbox rule.
Hall County's county attorney advised the board that its role is to decide whether the affidavits constitute competent evidence under the statute; if the board accepts the affidavits, the case moves to the Nebraska Department of Revenue for the final determination, he said. "If the board says we believe what you've submitted to us, we believe that you filed that in time... then it will advance to the Nebraska Department of Revenue, who will make the ultimate determination," the county attorney said.
Board members pressed church representatives about whether a police report existed to corroborate claims of mail tampering. A church representative said no formal police report was found and explained that, because no arrest occurred, law enforcement did not generate an incident report. Greenwald said the statutory test focuses on proof of mailing, not causation, and noted the affidavits and sworn testimony in the file.
A commissioner moved to accept the submitted evidence and advance the application; the clerk recorded seven yes votes and the motion carried. Commissioners and staff repeatedly noted that the county's action is an evidentiary step and that the state agency will make the ultimate, legally controlling decision.
The board's approval does not itself grant the exemption; it forwards the county-level finding to the Nebraska Department of Revenue for a final ruling. The matter is now pending with the state.
