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Nemaha County Assessor files plan, BOE authorizes notices and issues protest decisions

Board of Equalization of the County of Nemaha, Nebraska · March 1, 2026
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Summary

Between June and August 2018 the Nemaha County Assessor filed a certification and Plan of Assessment, the board authorized mailing notices for many parcels with proposed valuation changes, and the board heard final protests and approved valuation corrections on multiple properties following assessor reviews.

The Nemaha County Board of Equalization spent significant meeting time in mid-2018 addressing assessor valuations, protest hearings and related notices.

On June 13 County Assessor Mallory Lempka entered the Assessor’s Certification of Policies of Office into the record and asked the board to authorize mailing Board of Equalization notices for a long list of parcels where proposed 2018 values differed from prior values. The board authorized the assessor to send those notices by unanimous roll-call vote.

At subsequent meetings (June 27 and July 11) additional parcels were presented and protest filings were read into the record. On July 23 the board opened a public hearing on exemption applications and also accepted the 2018–2020 Plan of Assessment filed by the assessor. The board then conducted final protest hearings on several properties, reviewing exteriors and assessor documentation; for some parcels the board approved the assessor’s recommended adjustments, while other protests were denied where the assessor presented comparables and sales data.

At the Aug. 8 meeting the board held final hearings on several additional protests, including multiple Schlange parcels and a KGS LLC parcel. The assessor adjusted building descriptions, depreciations and land classifications in several cases after field review; the board approved those corrections by motion and roll-call vote.

These actions resulted in changed assessed values for numerous parcels; where protests were denied, the record notes the assessor found valuations equalized with comparable county properties. The clerk certified the minutes and noted that complete records and parcel details are available at the county clerk’s office.