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Sarpy County Board of Equalization approves most Form 451 tax-exemption applications, denies six
Summary
At its March 31 meeting the Sarpy County Board of Equalization approved 27 Form 451 tax-exemption applications, granted partial approvals for additional applications and denied six; the assessor said recent state legislation added partial exemptions for nursing-home Medicaid beds under Form 451NS.
The Sarpy County Board of Equalization on March 31 voted to accept the county assessor’s recommendations on a slate of tax-exemption applications, approving 27 exemptions, granting partial approvals on several others and denying six.
County Assessor Stan Pitman summarized the consolidated public hearing covering four items (6.1–6.4) and told the board that recent legislation created partial exemptions—referred to in the record as “451NS”—for nursing homes…
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