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Nemaha County Board approves vehicle exemption, denies church property exemption and signs multiple tax corrections
Summary
At its Feb. 25 meeting the Nemaha County Board of Equalization approved a motor-vehicle tax exemption for Johnson Rescue Squad Inc., denied a permissive real-property exemption for the Great Plains Annual Conference of the United Methodist Church, and approved a series of tax-list corrections including homestead-audit adjustments.
AUBURN, Neb. — The Nemaha County Board of Equalization on Feb. 25 approved a motor-vehicle tax exemption, denied a permissive real-property tax exemption for a church conference and adopted multiple tax-list corrections following state homestead audits.
At 10:00 a.m. Chairman Bryan Mellage called the board to order. County Treasurer Jana Gerdes presented an Application for Motor Vehicle Exemption (Form 457) for Johnson Rescue Squad Inc.; Commissioner Michael Weiss moved and Commissioner Mike Hall seconded a motion to approve an exemption for a 2025 Ford F550. The motion passed by unanimous roll call, excusing no members.
Assessor Mallory Lempka presented a Permissive Tax Exemption (Form 451) for the Great Plains Annual Conference of the United Methodist Church (Parcel #640041000). Commissioner Mike Hall moved and Commissioner Michael Weiss seconded a motion to deny the requested real-property tax exemption; the motion carried unanimously.
The board then considered a series of tax-list corrections and homestead-exemption audit adjustments forwarded from notices dated Dec. 30, 2025 and audits by the Nebraska Department of Revenue, Property Assessment Division. Motions to approve each correction carried on unanimous roll calls. Selected corrections include:
• Tax List Correction #2602-01 (Parcel #640079318 — Teresa D. Oestmann): added tax $192.16 after a building was omitted from the 2025 tax roll.
• Tax List Correction #2602-02 (Parcel #640044204 — Jamie Lee & Christopher A. Beaner): added tax $3,806.84 because the property had been exempted but sold prior to the levy date.
• Tax List Correction #2602-03 (Parcel #640031943 — Terry R. & Burna J. Broady): deducted $3,322.04 to correct double taxation after the dwelling and buildings are now taxed as an IOLL to Jeff Broady.
• Tax List Correction #2602-04 (Parcel #640020223 — DLL Finance LLC, personal property): deducted $2,387.42 after the owner filed an amended return removing items from Nemaha County.
• Homestead-audit corrections (tax year 2022) resulting from Nebraska Department of Revenue findings included additional taxes for parcels such as #640018998 (Edger R. & Barbara Decker) $1,213.78, #640029582 (Dorothy J. Aufenkamp) $1,469.12, #640032443 (Terry D. & Nancy C. Price) $921.32, #640019021 (Terry J. & Jean M. Reeves) $316.02 and #640026702 (Kenneth R. & D. Genene Broers) $1,639.58. The board also approved related adjustments including Parcel #640005624 (Kevin A. & Hana S. Casey) $815.64 and a 2023 homestead correction for Parcel #6400188998 (Edger R. & Barbara Decker) $218.82.
All motions recorded in the minutes show unanimous roll-call votes in favor of the presented motions. No members of the public attended the public hearing on the exemption applications, and the board adjourned at 10:13 a.m. County Clerk Diane Johnson certified the minutes and made them available at the County Clerk’s office and on the Nemaha County website.
Actions recorded in the meeting minutes direct only ministerial corrections to the tax rolls and the denial of the permissive exemption; no new policies or appeals were decided at the meeting.
