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Sioux County board approves permits, exemptions and levy rates across 2021 sessions

Sioux County Board of Commissioners acting as the Sioux County Board of Equalization · March 1, 2026
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Summary

Across monthly meetings in 2021 the Sioux County Board of Commissioners acting as the Board of Equalization approved numerous building permits and recorded exemptions, granted permissive tax exemptions to local nonprofits, approved a conditional use permit for a firearms shop, and certified levy rates for county taxing districts.

HARRISON, Neb. — The Sioux County Board of Commissioners, acting as the Board of Equalization, approved a series of permits, property-record exemptions, tax-list corrections and levy certifications at monthly sessions from January through October 2021.

The board unanimously approved permissive tax-exemption applications in February that covered multiple local religious and civic organizations, and across the spring and summer meetings it approved several building permits and recorded-exemption surveys that split parcels for property transfers and development. In October, the board held a public hearing and approved Conditional Use Permit 2021-8 for South Sioux Shooters Shop, LLC to sell firearms and ammunition at a site in Township 24, Range 56; no members of the public attended the hearing.

Commissioner Hal Downer and Commissioner J.W. Geiser were frequent movers and seconders of motions; Joshua (Josh) Skavdahl served as the board chair during these sessions and joined fellow commissioners in roll-call approvals. County Clerk Michelle Zimmerman presented the county's Certification of Levies on Oct. 1 and the board approved the proposed rates.

Votes at a glance

- Tax List Correction 4 (Jan. 4, 2021): exempt Catholic Church parsonage — motion by Commissioner Hal Downer, seconded by Commissioner Josh Skavdahl; outcome: approved (Geiser yes; Downer yes; Skavdahl yes).

- Permissive exemptions (Form 451A) (Feb. 1, 2021): approved applications for multiple churches, historical society, VFW post, Sunshine Senior Center, Sioux County Fair and other nonprofit entities — motion by Commissioner J.W. Geiser, seconded by Commissioner Hal Downer; outcome: approved (Geiser yes; Downer yes; Skavdahl yes).

- Building permit (Brady Howell) (Feb. 1, 2021): approved to build a residence in Section 2, Township 24, Range 58 — motion by Commissioner Hal Downer, seconded by Commissioner J.W. Geiser; outcome: approved (Geiser yes; Downer yes; Skavdahl yes).

- Recorded exemptions (Mar. 1, 2021): Recorded Exemption #2021-1 (Alexandria Duerksen) and #2021-2 (Elizabeth Sprock) — both approved; outcome: approved (Geiser yes; Downer yes; Skavdahl yes).

- Multiple building permits and recorded exemptions (Apr. 1, 2021): Building permits 2021-2 (Bryan Lange & Joleen Falkenburg) and 2021-3 (Jack & Marie Kreman); Recorded Exemptions #2021-4 (Elizabeth Sprock), #2021-5 (James Henderson), #2021-6 (Owen & Karen Palm; Bryan & Jessica Palm); Tax List Correction 7 (Hi-Line Farms) — all approved on roll-call votes (Downer yes; Geiser yes; Skavdahl yes).

- Building permit (Les & Marilyn Wright) and Tax List Correction 2021-8 (July 1, 2021): both approved (Downer yes; Geiser yes; Skavdahl yes).

- Recorded Exemption #2021-7 (Brent & Jamie Zurcher) and Building Permit 2021-8 (Derrick Perkins) (Sept. 1, 2021): approved (Downer yes; Geiser yes; Skavdahl yes).

- Conditional Use Permit 2021-8 (Oct. 1, 2021): South Sioux Shooters Shop, LLC — public hearing held, no public comment; motion by Commissioner Hal Downer, seconded by Commissioner J.W. Geiser; outcome: approved (Downer yes; Geiser yes; Skavdahl yes).

- Recorded Exemption 2021-9 (Stewart's Monroe Creek Ranch, LLC) and building permits (Chris Honstein; Rice Construction Co.) (Oct. 1, 2021): approved.

- Certification of Levies (Oct. 1, 2021): County Clerk Michelle Zimmerman presented rates; board approved the levies as presented. Rates presented: Sioux County (.234053), Harrison Rural Fire District (.233386), Sheep Creek Rural Fire District (.040000), Sioux County Agricultural Society (.005514), Sioux County High School (.591385), Village of Harrison (.442662). Motion by Commissioner Hal Downer, seconded by Commissioner J.W. Geiser; outcome: approved (Skavdahl yes; Geiser yes; Downer yes).

Why it matters

Local building permits and recorded exemptions change parcel boundaries and enable development or transfers of property that affect landowners and the county tax base. Permissive exemptions shift tax liabilities and can affect revenue available for county services. The conditional use permit approved in October authorizes retail sales of firearms and ammunition at a specified location in Sioux County; the hearing record shows no public speakers for or against the request.

What happens next

These approvals are administrative and reflected in county records. The conditional-use approval and recorded exemptions will be reflected in county permitting and property records; the certified levies will be used for 2021 tax calculations by the listed taxing districts. The board adjourned each session without further action recorded.