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Nemaha County assessor records proposed reductions to several assessed property values; protest hearings scheduled

Board of Equalization of the County of Nemaha, Nebraska · June 17, 2026
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Summary

County Assessor Mallory Lempka presented proposed reductions to assessed values for multiple Nemaha County parcels — the largest listed was a $117,856 reduction for parcel 640060196 — and the minutes list protest hearings scheduled for several property owners. The minutes record these as proposed corrections; no contested hearings are transcribed.

Auburn, Neb. — At the June 17 meeting of the Nemaha County Board of Equalization, County Assessor Mallory Lempka presented a series of proposed valuation corrections for named parcels, reporting lower assessed values for several properties and listing reasons for each change.

The minutes list a set of parcel-by-parcel proposed adjustments, including: a $117,856 reduction on parcel 640060196 (Kurt N Tanner/Kevin C Tanner) after recreational land was corrected to grass/timber based on a submitted FSA map; a $53,970 reduction on parcel 640066143 (Donald J McMann) after site value was corrected to grass/timber following submission of an IRS Schedule E; a $48,845 reduction on parcel 640010105 (Darren & Jodi Wright) reported as a condition correction making structures uninhabitable; and a $18,895 reduction on parcel 640006337 (Casey Connelly) attributed to ongoing fire damage and removed interior systems.

Other entries include reallocation of a garage and shed valuation that had been recorded on a neighboring parcel (DSK Trust, parcel 640040578 proposed reduction to $4,900), corrected basement and interior finish values on a barn (Craig & Kelly Selko) and other condition-based corrections after interior inspections. The minutes present these figures as the assessor's proposed values and reasons; the record does not show the board taking a separate, recorded vote to adopt each change in these minutes.

The minutes also list scheduled property valuation protest appointments: 10:40 a.m. — Mark & Carla Patterson (parcel 640032427); 10:45 a.m. — Marty M. Peregoy (parcel 640042600); 10:50 a.m. — Christopher W. & Emma I. Heller (parcels 640017207 and 640040684). No testimony from those protest hearings is recorded in these minutes.

Next steps in the minutes: the Plan of Assessment was received for the record and protest appointments were noted; the board adjourned at 10:56 a.m. The minutes do not record formal adoption votes for each parcel adjustment in the text provided here; property owners listed with protests are the next likely avenue for challenge recorded in the meeting notes.

Property owners or others seeking a complete record should consult the signed minutes at the Nemaha County Clerk's office or the county website.