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Nemaha County swears in assessor, schedules and decides dozens of property valuation protests and adopts 2020 levies
Summary
From June through October 2020 the Nemaha County Board of Equalization administered oath to the county assessor, authorized broad notices of valuation changes, heard hundreds of property‑valuation protests (many resulting in valuation adjustments), and adopted Resolution 2020‑25 setting the 2020 levies.
Nemaha County’s Board of Equalization conducted an extensive review of property valuation matters in mid‑2020.
At the June 10 meeting County Clerk Diane Johnson administered the Oath of Office to County Assessor Mallory Lempka, and Lempka’s Assessor’s Certification of Policies of Office was entered into the record. The board approved a tax-list correction for CAMS Farms Inc. (parcel 640053513) deducting $2,948.14 after the taxpayer omitted to file the correct parcel on a destroyed-property report (Form 425) and the Nebraska Department of Revenue determined the omission qualified as an honest mistake.
Following that session the board authorized the assessor to send notices for a very large set of parcels and scheduled in‑person protest hearings in June, July and later dates. The July hearing dates were followed by a July 22 final hearing for the initial protest cycle. The July 22 minutes record dozens of docketed protests and outcomes: some protests were denied after assessor review; others resulted in valuation reductions (for example the board reduced the valuation for John & Kristine Gill from $388,969 to $319,869 and for Bryan & Amber Kinnaman corrections resulting from removal of a garage and depreciation were approved). The minutes include many roll‑call motions that applied assessor recommendations or board determinations.
The board continued to process and authorize notices through August and September, then on Oct. 14 adopted Resolution 2020‑25 to set the 2020 levies for political subdivisions. Procedural items continued for the remainder of the year, including acceptance of late homestead-exemption applications and a Dec. 23 approval of a vehicle-exemption application for Good Samaritan Society Home Care (a 2017 Ford Fusion).
