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Nemaha County Board records assessment adjustments for 12 parcels and schedules protest hearings
Summary
The Nemaha County Board of Equalization recorded proposed assessment reductions for 12 parcels on June 17, 2026, received the county's 2026 Plan of Assessment for 2027'2029, and scheduled three property valuation protest appointments for later the morning. Motions to approve the agenda, minutes and a meeting notice were approved by roll call.
The Nemaha County Board of Equalization met June 17, 2026, in the Commissioners Chambers at the Nemaha County Courthouse in Auburn. Commissioners Bryan Mellage (chair) and Michael Weiss, County Clerk Diane Johnson and County Assessor Mallory Lempka were present; Commissioner Mike Hall was absent due to illness.
The board approved the meeting agenda and the May 20, 2026 minutes by roll call votes after motions from Commissioner Michael Weiss and seconding by Chairman Mellage. The board also recorded receipt of the 2026 Plan of Assessment for tax years 2027 through 2029 from County Assessor Mallory Lempka.
The minutes list a series of proposed changes to assessed values affecting 12 parcels. The board recorded the proposed adjustments, which reduced assessed values in each case for the reasons shown in the minutes: owner-reported removal of a dwelling addition (Parcel 640013872, Steve F & Sharon Bowen: $124,513 to $121,814, change -$2,699); correction for a garage and shed that had been valued on a neighboring parcel (Parcel 640040578, DSK Trust: $19,246 to $4,900, -$14,346); corrected basement and barn interior finish (Parcel 640040152, Craig & Kelly Selko: $215,333 to $191,078, -$24,255); fire damage and removed systems (Parcel 640006337, Casey Connelly: $49,533 to $30,638, -$18,895); recreational acreage reclassified to grass/timber based on an FSA map (Parcel 640060692, Derek Harms: $95,550 to $65,775, -$29,775; Parcel 640077625, Derek Harms: $16,695 to $14,801, -$1,894; Parcel 640060196, Kurt N Tanner/Kevin C Tanner: $283,323 to $165,467, -$117,856); interior inspection and condition corrections (Parcel 640012876, Edwin A & Son C Myers: $110,126 to $91,269, -$18,857; Parcel 640005101, Matthew J Falk: $46,530 to $35,738, -$10,792); site value corrected to grass/timber after IRS Schedule E evidence of cash rent for pasture (Parcel 640066143, Donald J McMann: $248,606 to $194,636, -$53,970); corrected lot valuation methodology (Parcel 640045634, David P Jeanneret / David L Snyder: $10,797 to $9,086, -$1,711); and structures deemed uninhabitable (Parcel 640010105, Darren & Jodi Wright: $80,075 to $31,230, -$48,845).
The board also recorded scheduled property valuation protest appointments: 10:40 a.m. for Mark & Carla Patterson (parcel 640032427), 10:45 a.m. for Marty M. Peregoy (parcel 640042600) and 10:50 a.m. for Christopher W. & Emma I. Heller (parcels 640017207 and 640040684).
Procedural motions recorded in the minutes included approval of the agenda (motion by Weiss, seconded by Mellage; roll call Weiss aye, Hall absent, Mellage aye), approval of the May 20 minutes (motion by Weiss, seconded by Mellage; roll call Mellage aye, Weiss aye), approval of the June 17 Board of Equalization notice as recorded (motion by Weiss, seconded by Hall as recorded; roll call Mellage aye, Weiss aye) and adjournment at 10:56 a.m. (motion by Weiss, seconded by Mellage; roll call Weiss aye, Mellage aye). The minutes do not record additional debate on the parcel adjustments beyond the itemized reasons.
County Clerk Diane Johnson certified the minutes and noted a complete copy is available during normal business hours at the Nemaha County Clerk's office or on the county website.
Background: adjustments to assessed value change a parcel's taxable base and can affect a property owner's future tax bills; owners retain the right to file formal valuation protests, for which the board has scheduled the listed appointments.
