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Board of Equalization approves many tax-exemption recommendations, holds some pending documentation
Summary
The Lancaster County Board of Equalization approved a slate of recommended tax-exemption actions, recommended partial exemptions for parcels (parking/portions used for exempt purposes), and tabled or recommended denial of several parcels pending additional documentation; People City Mission asked the board to accept building-permit evidence before next week’s meeting.
The Lancaster County Board of Equalization (BOE) heard public testimony and acted May 19 on multiple 2026 tax-exemption applications for real and personal property.
Jacob Van Pelt, Lancaster County Assessor and Register of Deeds, told the BOE that several parcels required removal of a previously granted exemption because ownership had changed; new owners may reapply. He presented three groups of recommendations: parcels recommended for approval, parcels for partial exemption (for example, parking areas used for exempt purposes while commercial portions remain taxable), and parcels recommended for denial where the assessor’s office found vacant land, lack of submitted permits or evidence of nonexempt commercial use.
Van Pelt cited specific examples. For one Connecting Point Church parcel, he said about 68,000 square feet appeared to be used for church parking and could be exempt while the commercial portion remained taxable. He said Community Action Partnership listed leased commercial space of about 4,456 square feet within a 37,560-square-foot building and recommended exempting only the portion not leased to commercial tenants. Van Pelt said applicants bear the burden of proof when claiming exemptions and that he would accept additional documentation.
Brian Davis, senior vice president at People City Mission, told the board the organization had placed roughly 2,000,000 pounds of fill dirt to raise a parcel out of the floodplain and said building permits had been filed or were in process; he asked how to submit proof. The assessor’s office asked applicants to provide supporting documentation to the assessor by Thursday or Friday so staff could review it before next week’s BOE meeting.
On actions, the BOE approved the notice of exemption-status changes and voted to approve the list of recommended approvals. Commissioners voted to hold the partial-exemption and denial recommendations (b2 and b3) until the May 26 BOE meeting to allow applicants time to submit evidence; the board also approved motor-vehicle tax-exemption applications (University of Nebraska Foundation, Mosaic, Saint Monica’s Home) during the same session.
The BOE’s action means several parcels will be removed from prior exemptions pending new applications or will be taxed for portions judged nonexempt; applicants who can provide documentation in time may have items reconsidered at next Tuesday’s meeting.
