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Nemaha County Board of Equalization approves tax-list corrections, resolves property protests and sets 2019 levies
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Summary
Across 2019 the Nemaha County Board of Equalization processed tax-list corrections (including central-assessed corrections for Black Hills Nebraska Gas), reviewed hundreds of Form 425 destroyed-property reports, issued final decisions on numerous property protests (several reductions and many denials), adopted a reassessment resolution, set 2019 levies and granted motor-vehicle tax exemptions.
Auburn, Neb. — The Nemaha County Board of Equalization met repeatedly through 2019 to consider assessment corrections, Form 425 reports of destroyed property, property protests and statutory levies. Meetings recorded in the minutes show a mix of procedural work (Oaths, certifications and Form 425 inventories) and contested valuation decisions.
January 22: The BOE reorganized for 2019, electing Bryan Mellage chair and Marvin Holtzman vice chair, approved minutes and approved several tax-list corrections (1901-01 Philip & Nickole Martin, deducted tax $1,238.00; 1901-02 James O. & Roberta Smith, deducted tax $944.90; 1901-03 Village of Julian, deducted $5.18; 1901-04 Philip & Teresa Walker, deducted $849.54). The board also held and closed a public hearing on motor-vehicle tax exemptions and approved exemptions for multiple organizations by unanimous motion.
May 29: The BOE approved a series of central-assessed corrections for Black Hills Nebraska Gas Utility Company covering tax years 2009–2017; the motions adjusted tax amounts (examples recorded in the minutes: added tax $346.82 for 2017; added tax $424.17 for 2016; and larger adjustments for earlier years).
June–July: The board received and reviewed an extended list of Form 425 Reports of Destroyed Real Property (many entries listed as Riverland Farms parcels) and authorized the Assessor to send Board Notices for multiple proposed changes of value (e.g., Ann Yates, Dan & Cheryl Cotton, Rita A. Seid, Aufenkamp Family Trust, Arlin & Diane Aufenkamp). The BOE scheduled and heard numerous protest hearings (including representatives for Demeter Farms and Kennedy-family parcels). On July 24 the BOE adopted Resolution 2019-01 regarding reassessment of damaged land and continued detailed review of Form 425 reports.
Sept. 18: The BOE issued a series of final decisions on Form 422 protests. Notable outcomes included a valuation reduction for Dennis Hoover (parcel 640071716) from $183,601.00 to $91,801.00 and reductions for Terry Franks' parcels to land-only valuations; several Demeter Farms and Kennedy-family protests were denied with valuations remaining as set by the BOE. The board also approved multiple tax-list corrections resulting from notice from the City of Auburn that TIF amounts had been over-collected (adjustments affecting Hemmingsen Funeral Home, Auburn Bowling Center and Terrace Heights I across several years).
Oct. 2: The board adopted Resolution 2019-38 setting the 2019 levies for political subdivisions in Nemaha County.
Nov. 13: The BOE granted a motor-vehicle tax exemption to Hearts United for Animals for a 2015 Chevrolet pickup after a public hearing with no attendees.
Dec. 23: The board approved two small tax-list corrections (Parcel 640018009 Ruth Heywood, deducted tax $19.20; Parcel 640018010 Andrew Fertilizer, added tax $19.20) and adjourned.
Throughout the year the BOE used Form 425 and Form 422 procedures to inventory destroyed property and resolve protests; many protest motions and valuation adjustments were recorded with roll-call votes that were routinely unanimous, though several protest denials included a dissenting vote from Commissioner Mike Hall as recorded in the September 18 minutes.
The BOE scheduled multiple additional protest dates and routinely directed the Assessor to issue board notices when valuations were proposed to change.