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Nance County Board of Equalization denies tax exemption for church parsonage converted to daycare
Summary
The Nance County Board of Equalization voted unanimously April 28 to deny a permissive exemption for Augustana Lutheran Church’s parsonage (parcel #30300.00) after County Assessor Megan Zoucha reported the property will be used as an in‑home daycare and is no longer exempt for 2026.
The Nance County Board of Equalization voted unanimously April 28, 2026, to deny a permissive tax exemption for a church parsonage that the county assessor said will be used as an in‑home daycare.
County Assessor Megan Zoucha presented the item, saying the Augustana Lutheran Church parsonage in Genoa, parcel #30300.00, had previously been listed as exempt for 2026 but its use has changed to an in‑home daycare and therefore should be classified as non‑exempt for 2026. After brief discussion, Scott Russell moved to deny the permissive exemption; Robert Voichoskie seconded the motion.
The clerk recorded a roll-call vote showing AYES—Ralph Horacek, Steve Crouse, Andy Ditter, Robert Voichoskie, Darren Nelson, Scott Russell and Timothy C. Cornwell; NAYS—none. The motion to deny the exemption carried, meaning the property will not retain the permissive exemption for 2026.
Earlier in the meeting the board approved the agenda and the minutes of the March 24, 2026 meeting by separate unanimous motions. The board adjourned following the exemption vote.
The decision affects the tax status of the specified parsonage for 2026; the minutes do not state any appeal timeline, revenue estimate, or next administrative steps. Those details were not provided in the record and are not specified in the meeting minutes.
