Board approves state-required corrections to 2022 homestead exemptions after audit

County assessor representatives informed the Lincoln County Board that the Nebraska state audit of 2022 homestead exemptions identified cases where reported income differed from state records, requiring percentage adjustments to exemptions. "They found more income than what they stated on their income paperwork," an assessor representative said during the meeting.

The board approved certificates of correction and refund submitted by the county assessor. The corrections were presented en masse and the clerk recorded the roll call. The assessor's office said property owners were mailed notices in December and had 30 days to contact the state if they wished to protest; by the time the county considered the corrections the state‑level review window had closed.

Transcript examples from the mass read include parcel adjustments such as Larry O'Brien: 30% → 0%; Michael Faust: 70% → 0%; Ron Rodney Canaday: 100% → 0%; and many others with smaller percentage changes. County counsel and staff stated the board was implementing state determinations and that those decisions are not subject to further county protest.

Commissioners asked procedural questions about notification and record keeping; the assessor's representative confirmed the state mailed notices in December and that homeowners had 30 days to respond to the state before the county processed corrections.

The board adopted the certificates of correction and refund and recorded the appropriate signatures in the county books.