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Board of Equalization approves corrections, denies homestead exemption, grants vehicle exemption
Summary
As Board of Equalization, Dodge County approved tax roll corrections, referred tax appeal correspondence to the County Attorney, denied a homestead exemption for late filing, granted a motor vehicle tax exemption to Masonic-ES Home for Children, and authorized publishing the 2025 permissive exemptions list.
After adjourning the Board of Supervisors session, the Dodge County Board convened as the Board of Equalization and approved several assessment- and exemption-related items.
The Board unanimously approved tax roll corrections #5790 through #5797. It received and referred correspondence from the Nebraska Tax Equalization and Review Commission (TERC) concerning a Notice of Appeal for Fremont Mall, LLC (Case No. 25C 0229) and acceptance of offer to confess judgment for The Kroger Co. (Case Nos. 22C 0198, 23C 0351 and 24C 0279) to County Attorney Hopkins for handling.
The Board unanimously denied a Nebraska Homestead Exemption application by Michael J. & Linda J. Worley of 1658 E. 1st Street, Fremont, NE, citing that the applicant had also filed late in 2021. The Board granted an exemption under form 457 for a 2020 Toyota Sienna owned by Masonic-ES Home for Children, 2415 N. Main St., Fremont, and authorized Chairman Missel to sign the exemption form.
Finally, the Board received the county’s 2025 permissive exemptions list, including cemeteries, and authorized the County Clerk to publish the list in September as required by Nebraska Statute #77-202.03(5). The Board adjourned the Board of Equalization until Oct. 1, 2025.
