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Board of Equalization grants homestead exemption after assessor finds life‑estate language in trust

Douglas County Board of Commissioners · March 31, 2026
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Summary

The Board of Equalization granted a protested homestead exemption for Thomas Von Schofield after the assessor found contingent beneficiary language in the trust that conveyed a life‑estate interest; the motion passed unanimously.

The Douglas County Board of Equalization on March 31 voted to grant a protested homestead exemption for an applicant identified as Thomas Von Schofield (property: 18428 Nina Street, Omaha). Douglas County Assessor/Register of Deeds Mike Goodwillie (S4) told the board that while the trust on its face did not use the phrase "life estate," careful review revealed contingent beneficiary language that conveyed a life‑estate interest and therefore met statutory elements under the county’s homestead exemption program. Goodwillie recommended granting the exemption; the board approved the protest by motion (Rogers moving, Morgan seconding) and the vote recorded as 7–0.

A member of the public, Larry Shore, spoke during public comment urging that applicants seeking assistance not face "roadblocks" and that the county make access to relief straightforward. The board moved on after the unanimous vote.