Nemaha County Board of Equalization denies most valuation protests, approves several assessor-recommended valuation changes

The Nemaha County Board of Equalization met July 23, 2025, in the Commissioners Chambers at the Nemaha County Courthouse in Auburn and considered 54 property valuation protests filed on Form 422 for the 2025 tax year. Chairman Bryan Mellage presided; Commissioners Mike Hall (District 1) and Michael Weiss (District 3) participated, with Weiss arriving at 8:10 a.m. County Assessor Mallory Lempka and County Clerk Diane Johnson were present.

The board voted, in the motions recorded in the minutes, to concur with the county assessor’s recommendations in most cases and to deny the protests where the assessor’s valuation was upheld. For a number of parcels the assessor recommended revised valuations and the board approved those adjustments by recorded motions and roll-call votes.

Why it matters: decisions on Form 422 protests determine property valuations for tax assessment purposes; changes affect the taxable value assigned to parcels for the 2025 assessment year and may affect future tax bills subject to levy calculations.

Key outcomes

Votes at a glance (protest ID — owner — parcel — outcome — valuation change if recorded): 2025-0001 — Kathie & Harold King — Parcel #640050506 — Protest denied (board concurred with assessor). 2025-0002 — Kevin G. Jones — Parcel #640013171 — Protest denied. 2025-0003 — Brent Neujahr — Parcel #640011640 — Protest denied (viewed by assessor; protests are for valuation only, not taxes). 2025-0004 — Larry Helmick — Parcel #640006035 — Protest denied. 2025-0005 — Maxine Schatz — Parcel #640010881 — Approved valuation change from $31,784 to $17,934. 2025-0006 — Judith Anderson — Parcel #640050182 — Protest denied. 2025-0007 — Seth Zenter — Parcel #640049142 — Protest denied. 2025-0008 — Jennifer Clark — Parcel #640098711 — Protest denied. 2025-0009 — James & Barbara Holtgrewe — Parcel #640096719 — Protest denied. 2025-0010 — Lula Ruby — Parcel #640002625 — Protest denied. 2025-0011 — Harry & Lynda Properties — Parcel #640065597 — Approved valuation change from $136,337 to $235,272. 2025-0012 — Harry & Lynda Properties — Parcel #640066348 — Approved valuation change from $87,779 to $127,629. 2025-0013 — Harry & Lynda Properties — Parcel #640066259 — Approved valuation change from $131,739 to $297,545. 2025-0014 — Harry & Lynda Properties — Parcel #640066283 — Approved valuation change from $144,639 to $166,262. 2025-0015 — Harry & Lynda Properties — Parcel #640098126 — Approved valuation change from $34,552 to $39,716. 2025-0016 — Harry & Lynda Properties — Parcel #640066275 — Approved valuation change from $180,713 to $207,832. 2025-0017 — Harry & Lynda Properties — Parcel #640066305 — Approved valuation change from $328,579 to $1,195,970. 2025-0018 — Loren Davison — Parcel #640052401 — Protest denied. 2025-0019 — Loren Davison — Parcel #640091229 — Protest denied. 2025-0020 — Loren Davison — Parcel #640052436 — Protest denied. 2025-0021 — Loren Davison — Parcel #640055125 — Protest denied. 2025-0022 — Loren Davison — Parcel #640054188 — Protest denied. 2025-0023 — Loren Davison — Parcel #640052355 — Protest denied. 2025-0024 — Loren Davison — Parcel #640052363 — Protest denied. 2025-0025 — Loren Davison — Parcel #640052320 — Protest denied. 2025-0026 — Loren Davison — Parcel #640051960 — Protest denied. 2025-0027 — Loren Davison — Parcel #640054064 — Protest denied. 2025-0028 — Loren Davison — Parcel #640051944 — Protest denied. 2025-0029 — Loren Davison — Parcel #640032168 — Protest denied. 2025-0030 — Loren Davison — Parcel #640052444 — Protest denied. 2025-0031 — Loren Davison — Parcel #640076246 — Protest denied. 2025-0032 — Loren Davison — Parcel #640033296 — Protest denied. 2025-0033 — Loren Davison — Parcel #640054196 — Protest denied. 2025-0034 — Loren Davison — Parcel #640023371 — Protest denied. 2025-0035 — Loren Davison — Parcel #640055117 — Protest denied. 2025-0036 — Robert & Janice Kiekel — Parcel #640002099 — Protest denied. 2025-0037 — Adam Dale White — Parcel #640007767 — Protest denied. 2025-0038 — Mary Lyn Kruger — Parcel #640095860 — Protest denied. 2025-0039 — Gary Oldfield Jr — Parcel #640004768 — Approved valuation change from $67,845 to $49,502. 2025-0040 — Jacob Urwiller — Parcel #640013988 — Protest denied. 2025-0041 — David Kentopp — Parcel #640050547 — Protest denied. 2025-0042 — Rick Helms — Parcel #640012728 — Protest denied. 2025-0043 — Jane Bernard Trust — Parcel #640054366 — Protest denied. 2025-0044 — John Bernard Trust — Parcel #640072844 — Protest denied. 2025-0045 — Jack Bernard — Parcel #640054242 — Protest denied. 2025-0046 — John Bernard — Parcel #640029760 — Protest denied. 2025-0047 — John Bernard Trust — Parcel #640054374 — Protest denied. 2025-0048 — John Bernard Trust — Parcel #640062733 — Protest denied. 2025-0049 — William H. Kieler — Parcel #640060714 — Protest denied. 2025-0050 — Kelly Werts Flocked Real — Parcel #640062203 — Approved valuation change from $2,753,723 to $2,616,699. 2025-0051 — Flocked Real Estate — Parcel #640057803 — Approved valuation change from $2,138,973 to $2,029,349. 2025-0052 — Roger T. Hector — Parcel #640031803 — Protest denied. 2025-0053 — Brian P. Morrissey — Parcel #640073824 — Approved valuation change from $1,104,160 to $213,936. 2025-0054 — Brian P. Morrissey — Parcel #640074553 — Approved valuation change from $1,230,593 to $121,688.

Process note: motions recorded in the minutes show movers and seconders (commonly Commissioner Mike Hall and Commissioner Michael Weiss) and roll-call votes; where the minutes state "concurred with the assessor's recommendation," the action resulted in denial of the protest. Where a specific change in valuation is recorded, the minutes list the prior and new assessed value and the board approved the assessor's recommendation.

The board adjourned at 8:50 a.m. The minutes were later certified by County Clerk Diane Johnson and are available from the Nemaha County Clerk's office or on the county website.