Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Tax Exemptions topic
No spam. Unsubscribe anytime.
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 that have Medicaid beds. “The 451NS are the exemptions… partial exemptions that are received by… nursing homes that have Medicaid beds,” Pitman said, noting the board must rule under the new statutory framework.
No members of the public spoke during the single consolidated hearing on the four action items. The board voted on each item separately: it approved the assessor’s recommendation to grant 27 exemptions (item 6.1), approved a partial approval for two applications (item 6.2), approved the assessor’s recommendation to deny six applications (item 6.3), and approved partial exemptions for ten applications (item 6.4). Motions were moved and seconded by commissioners and each motion was recorded as passing on the record.
The board conducted the votes by motion rather than roll-call tallies in the public transcript; motions were moved by Commissioners Burmeister, Warren and others with seconds by Commissioners Kug, Clug and Mixon as noted in the meeting record. Pitman offered to read each application into the record but the board proceeded with a single consolidated public hearing and vote sequence.
What happens next: the Board of Equalization’s decisions on these Form 451 applications will be reflected in county tax records per the assessor’s recommendations and in accordance with recent state legislation governing partial exemptions for nursing-home Medicaid beds.
