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Board first approves then later disallows an exemption for St. Matthew's parsonage after review

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

Board minutes show the St. Matthew's Evangelical Lutheran Church parsonage (Parcel 640015485) was approved for a permissive exemption in April but later reviewed and disallowed for a real/personal property exemption in September 2022.

Board minutes record a sequence of actions on St. Matthew's Evangelical Lutheran Church's exemption requests. On April 13, 2022 the Board of Equalization voted to approve a permissive exemption application for the church parsonage (Parcel 640015485). The approval passed by roll call.

Later in the year the board held a public hearing to review the church's 2022 real property exemption; no church representative attended the Sept. 14 hearing. At the Sept. 28 meeting the board voted to disallow the real or personal property exemption for St. Matthew's (Parcel 640015485) by roll call vote.

The minutes record both the April approval and the subsequent review and disallowance in September; the entries indicate the board reconsidered the exemption status during its regular review process and recorded a final negative determination on Sept. 28.