Dawes County board forgives $625.98 in back taxes after homestead-exemption clerical error

CHADRON, Neb. — The Dawes County Board of Equalization unanimously forgave $625.98 in back taxes owed by Tim and Karen Lemmon on June 10, citing a clerical error in a homestead-exemption filing.

The Board, chaired by Vic Rivera, met at 9:00 a.m. and first approved the meeting agenda and the minutes of the May 13, 2025 Board of Equalization meeting. After routine business, Assessor Lindy Coleman presented tax corrections numbered 5376–5380 for the Board’s review. The Board approved tax correction entries #5379–5380, described in the record as relating to Beeson’s, and directed the chairman to sign the corrections.

During public comment, Karen Lemmon told the Board that she and her husband had believed claiming blindness would qualify them for a homestead exemption. “They thought filing with blindness as an exemption was acceptable,” Lemmon said. She said the couple later learned blindness is not an allowable basis for homestead exemption and that the resulting back taxes — $625.98 — stemmed from a clerical error. Lemmon said she had contacted the Nebraska Department of Revenue help line and was told the local Board of Equalization must take action.

Assessor Lindy Coleman acknowledged the clerical error and apologized to the Lemmons. Following that exchange, Commissioner Stewart moved and Commissioner Juhlin seconded a motion to forgive the Lemmons’ back taxes in the amount of $625.98. The motion passed on a roll-call vote with Chairman Vic Rivera and Commissioners Juhlin and Stewart voting aye.

The Board adjourned at 9:11 a.m. and announced its next meeting will be held at 9:00 a.m. on July 8, 2025. A current agenda is kept on file in the County Clerk’s office during normal business hours; the record notes the agenda will close at 12:00 p.m. on Thursday, July 3, 2025 unless modified for emergency items.