Hall County board conditionally grants Abundant Life church property-tax exemption pending state review

The Hall County Board of Commissioners voted unanimously at its public meeting to grant a county-level property tax exemption to Abundant Life Christian Center, accepting affidavits and backdated filing evidence submitted by the church’s attorney. The board’s approval does not end the review: the Nebraska Department of Revenue will make the final determination.

Lee Greenwald, an attorney with Barrett Home Law Firm, and Pastor Frank Gordoa told the board the church is a 501(c)(3) religious organization that has served the community for more than 90 years and missed the 2025 exemption filing deadline because of mail problems. Greenwald cited Nebraska Revised Statute 49-1201, commonly described in the hearing as the mailbox rule, and said the church provided sworn affidavits from four members and backdated forms showing a June 12, 2025 mailing date. He said accepting the affidavit evidence would relieve the church of roughly $90,000 in tax liability for 2025 and preserve its community services.

The county attorney told commissioners the question of whether the affidavits constitute “competent evidence” is ultimately for the board to decide at the county level; if the board accepts the evidence, the case advances to the state Department of Revenue for a final ruling. Several commissioners noted they were not attributing blame to the county assessor, who they said followed rules and had no role in the missed filing. One commissioner said law enforcement had previously flagged mail issues, which the board said added credibility to the church’s claim but did not substitute for documentary proof.

Commission discussion also highlighted that the church had not produced a formal police report of mail tampering; counsel said that absence did not, by statute, defeat reliance on sworn affidavits showing mailing. The board voted to accept the evidence and approve the exemption at the county level; the record shows a seven‑yes vote on the motion. Commissioners and the church’s counsel acknowledged the state retains authority to overturn the county decision if it finds insufficient proof.

The board directed staff to file the county’s action with the Nebraska Department of Revenue and to include the affidavits and the backdated forms in the county file. The church’s counsel said the next procedural step is state review, and the church will await the department’s determination.