Nemaha County board approves tax-list corrections and denies multiple valuation protests

The Nemaha County Board of Equalization recorded a series of tax-list corrections, audit-driven homestead adjustments and final rulings on property valuation protests at meetings throughout 2023.

Assessor Mallory Lempka presented numerous clerical and software-related tax-list corrections that the board approved by motion and roll-call vote. Approved deductions included a $4,966.98 correction for Rockemann LLC and other reductions ranging from $12.12 to $1,602.48. Separately, the board approved added taxes for late-filed personal property belonging to Loren & Mary K. Davison, totaling $21,715.64 across four years ($3,451.82 for 2019; $8,471.06 for 2020; $5,836.16 for 2021; $3,956.60 for 2022).

The board also handled Department of Revenue homestead-audit corrections (August 30) that revised homestead percentages and produced added taxes for individual taxpayers (examples: Henrichs $55.32; Kimball $173.30; Mason $138.28). Those corrections were approved on motion.

Final hearings: On July 25 the board held final hearings for a large docket of Property Valuation Protest Form 522 filings and, in each reviewed case (including Gibbs Farms Inc, Laura M. Osborne, Shannon & Jessica Riggins and others enumerated in the minutes), the board concurred with the Assessor's recommendations and denied the protests by recorded roll-call votes.

Why it matters: tax-list corrections change tax liabilities for individual taxpayers and can affect county revenue distributions; denial of valuation protests finalizes the county's assessed values for the affected parcels unless further appeal is taken outside the county process.

Process and next steps: several protests were scheduled and read into the record in June; final hearings and denials were recorded July 25. Protested taxpayers retain the right to pursue appeals within the state statutory framework beyond the county board if eligible.