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Nemaha County Board of Equalization approves tax-list corrections, sets protest hearing dates

Board of Equalization of the County of Nemaha · May 1, 2026
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Summary

At a May 6 meeting in Auburn, the Nemaha County Board of Equalization approved two tax-list corrections (one reducing tax by $1,203.22, one adding $1,594.64), authorized mailing of six parcel notices June 1, and set protest hearing dates in June and July.

The Nemaha County Board of Equalization met in Commissioners Chambers at the Nemaha County Courthouse in Auburn on May 6, 2026, and approved a series of ministerial tax corrections and public notices.

Chairman Bryan Mellage called the session to order at 10:00 a.m. Commissioners Mike Hall (District 1) and Michael Weiss (District 3), County Clerk Diane Johnson and County Assessor Mallory Lempka were present. Commissioner Mike Hall moved to approve the agenda, Commissioner Michael Weiss seconded, and the board voted unanimously to approve the agenda and then unanimously approved the February 25, 2026 minutes.

The board set the schedule for property protest-form hearings for 2026: hearings at 10:30 a.m. on June 17, July 1 and July 15, and a final hearing at 9:00 a.m. on July 21.

On formal motions, the board approved Tax List Correction #2605-12 for Twelve Ten Enterprises Inc. (Schedule #640113517), reducing taxes by $1,203.22 for tax year 2025. The motion was made by Commissioner Mike Hall, seconded by Commissioner Michael Weiss; roll-call vote was Bryant Mellage, Michael Weiss and Mike Hall — all aye.

The board also approved Tax List Correction #2605-13 for Mooarkegin Farms LLC (Schedule #640111203), adding $1,594.64 in tax for tax year 2026. That motion was made by Commissioner Michael Weiss and seconded by Commissioner Mike Hall; the roll-call vote was unanimous.

The board approved mailing of Board Notices on June 1, 2026, for multiple parcels and recorded the stated reasons and adjusted values. Notices included parcel 640034810 (owner: Nancee C. McMann), with a 2026 abstract value of $1,313 and a new requested value of $670 due to a building removed and not previously reported (found on Pictometry); parcel 640006949 (Gary W. & Vicki L. Lee), abstract $102,389 and new requested $118,072 after the owner reported finished attic space and corrected square footage; parcel 640019375 (Brochelle Enterprises, Inc.), abstract $5,114 and new requested $3,888 due to a missed tiered square-footage rate for Peru residential lots; parcel 640031803 (Roger T. & Pamela M. Hector), adjusted to $599,798 after removal of reported agricultural buildings and addition of an unreported detached garage; and parcels 640038611 and 640001564 (Jeffrey W. & Kathleen R. Jones), where 640001564 was combined into 640038611 after a city-vacated alley and zoning change, leaving 640001564 with a value of $0 and 640038611 with a combined value of $52,872.

With no further business, Commissioner Mike Hall moved to adjourn, Commissioner Michael Weiss seconded, and the board adjourned at 10:09 a.m.

County Clerk Diane Johnson later certified the minutes and noted a complete copy is available at the Nemaha County Clerk’s office and on the county website.