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Nemaha County BOE accepts late permissive-exemption filings, levies statutory penalty

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

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Summary

On March 7 the Board approved acceptance of late permissive-exemption forms from three Brownville organizations and added $100 penalties where statute requires, citing Neb. Rev. Stat. 77-202.01(2).

At its March 7 meeting the Nemaha County Board of Equalization considered late permissive-exemption filings brought forward by the assessor. County Assessor Mallory Lempka presented letters from Brownville Christian Church, Brownville Village Theatre Foundation and Brownville Village Theatre Inc. requesting that the assessor accept late filings of the Permission Exemption Form.

After discussion the board voted to accept the late filings and approved tax-list corrections that included a $100 penalty for each late permissive-exemption form, citing Nebraska law on permissive exemptions (Neb. Rev. Stat. 77-202.01(2)) as noted in the minutes. The board recorded unanimous roll-call votes on each motion.

The board adjourned after approving the prior minutes. The clerk certified the record and noted minutes and agendas are available at the county clerk’s office and online.