Nemaha County Board of Equalization approves nonprofit vehicle exemptions, dozens of tax corrections and 2017 levies

The Nemaha County Board of Equalization met repeatedly through 2017 to carry out routine assessment and tax-administration duties, approving vehicle tax exemptions for qualifying nonprofits, authorizing corrections and refunds to tax rolls, setting protest hearing dates, and adopting county levies for the year.

County Clerk Joyce Oakley called the board to order on Jan. 25, and commissioners elected Bryan Mellage chairman and Bob Hutton vice chairman for 2017. Treasurer Pat Holtzman presented exempt-vehicle applications that the board approved by unanimous roll-call votes. Approved exemptions included Auburn Christian Church (2005 Ford bus), St. James Lutheran Church (2012 Chevrolet), LL Coryell & Son Park Foundation (1999 Chevrolet pickup), Catholic Social Services (1987 Dodge pickup, 2004 Chrysler van, 2004 Mitsubishi truck), Hearts United for Animals (2005 Chevrolet pickup and two vans), Peru State College Foundation (2013 Ford sedan and, at a later meeting, a 2016 Ford sedan), and multiple vehicles for Good Samaritan Society Auburn and Good Samaritan Society Home Care of SE Nebraska.

Assessor Mallory Lempka brought repeated tax-list corrections to the board. Examples recorded and approved included correction 1704-01 (Craig & Mary Davis, deducted tax $218.58); Gulizia parcels (deductions of $642.66 and $650.20); Crown Pointe Properties adjustments (deductions of $1,019.24 and $815.24); Ferrell Gas Co. ($269.30); Auburn Aerie No. 3767 FOE ($159.56); and many other small-dollar corrections for 2017. Several corrections were described as the result of computer or clerical errors or incorrect TIF base values; where refunds were appropriate the board authorized them (for example, a $40.88 refund to Norman Bohling for a disposed tractor).

The board set protest-hearing dates (June 28, July 12 and July 21, 2017) and read protest filings into the record; on June 28 the assessor administered the oath of office and entered the Assessor’s Certification of Policy of Office into the record. Multiple protests and parcel numbers were listed and read during the July hearings.

On July 26, after a public hearing in which Jan Chism-Wright represented the Brownville Concert Series and described past and planned events, the board approved a permissive real- and personal-property tax exemption for the Brownville Concert Series (Brownville Original Town, Block 22, Lots 1–5 & 9–16). The board also reviewed and accepted the Assessor’s 2017–2019 Plan of Assessment as required by statute.

Assessor Lempka briefed the board in August and September on developments at the Nebraska Tax Equalization & Review Commission (TERC); the board recorded receipt of a dismissal for Concrete Industries. Lempka also reported on the County Assessor’s Workshop and relayed information about proposed legislation that would require BOE members to complete educational hours.

At its Oct. 4 meeting the board adopted Resolution 2017-40 setting 2017 levies for political subdivisions. On Oct. 13 the board adopted Resolution 2017-44, setting the 2017 levy for the Nemaha County Agricultural Society at 0.004478. Both resolutions carried on unanimous roll-call votes.

Through year-end meetings the board continued to approve routine minutes and small tax-list corrections, and at the Dec. 12 session it approved several final parcel-split corrections and related tax adjustments before adjourning. Minutes and complete records of motions, votes, and corrected dollar amounts are maintained by the County Clerk’s office and available on the Nemaha County website.

Votes at a glance

- Election of officers (Jan. 25): Bryan Mellage elected chairman; Bob Hutton elected vice chairman (motions approved unanimously). - Motor-vehicle tax exemptions (Jan. 25–Apr. 19): Multiple nonprofit vehicle exemptions approved (unanimous roll-call votes). See County Clerk records for vehicle-year details. - Tax-list corrections and refunds (Apr.–Dec.): Numerous parcel corrections approved; examples and dollar amounts recorded in meeting minutes (see clarifying details below). - Resolution 2017-40 (Oct. 4): Adopted county/political subdivision levies for 2017 (unanimous vote). - Resolution 2017-44 (Oct. 13): Set Nemaha County Agricultural Society levy at 0.004478 (unanimous vote).

What this means

These actions are largely administrative steps required for annual property-tax administration: exemptions reduce taxable value for qualifying nonprofit vehicles or properties; tax-list corrections fix clerical or system errors that affected assessed values or TIF bases; protest hearings provide a statutorily required forum for taxpayers to challenge valuations; and adopted levies set the tax rates used to generate property-tax revenues for county and other political subdivisions.

Next steps and records

Where refunds were authorized, the County Treasurer and Clerk will process payments. Protest hearings listed in the minutes were scheduled and recorded; outcomes for individual protests are maintained in BOE hearing records. A complete set of minutes and the official record of motions, resolutions and certified corrections are available at the Nemaha County Clerk’s office and on the county website.