Board grants disabled veteran tax exemption after dispute over title date

David Smith, a 100% disabled veteran, told the Sarpy County Board of Equalization on June 23 that he went to register a new Jeep Grand Cherokee but was told the assigned title listed a May 11 sale date while his bill of sale and dealership paperwork listed May 15. Because the title date placed his visit outside Nebraska's 30‑day filing window, the county added $970 in tax/late fees plus a $5 sales tax penalty.

"I tried to do my due diligence by getting there in time to pay the taxes," Smith said, asking the board to grant an exemption because the conflicting documents left him unsure of the correct deadline.

County Treasurer Jeff told commissioners he was bound by state guidance: "For Nebraska motor vehicle registration purposes, the date of sale listed on the assigned title or MSO is the sole source for determining the purchase acquisition date. No other dates, possession date, financing date, temp tag date, etc. are relevant in determining the date of purchase," he said, reading a response from Betty Johnson, administrator of the Driver Vehicle Records Division.

Commissioners discussed the statute's unintended effects and urged working with the state and dealerships to prevent similar problems in the future. One commissioner suggested the applicant could correct the title date to match the bill of sale; treasurer's staff said a corrected title would resolve the administrative issue.

Commissioner Burmeister moved to accept Smith's motor vehicle exemption application on the basis that the county's legal counsel found an argument favoring the applicant; Commissioner Mixit seconded the motion. The board voted to grant the exemption. The board advised Smith to follow up with the treasurer's office and to pursue correcting the title with the dealer or state records office to avoid future complications.

The Board of Equalization adjourned and the commissioners proceeded with the county meeting.