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Nemaha County Board records multiple property valuation changes, schedules protest hearings
Summary
The Nemaha County Board of Equalization recorded proposed valuation adjustments for multiple county parcels — including a new assessment for Level 3 Communications — and set a schedule of property valuation protest hearings for July 1, 2026.
The Nemaha County Board of Equalization on July 1 recorded proposed valuation adjustments for a list of county parcels and set times for property valuation protest hearings the same day.
Chairman Bryan Mellage convened the board at 10:30 a.m. with Commissioners Mike Hall and Michael Weiss, County Clerk Diane Johnson and County Assessor Mallory Lempka present. The board first approved the meeting agenda and the June 17, 2026 minutes, each by motions that passed on unanimous roll-call votes (Motion to approve agenda: Hall, second Weiss; Motion to approve minutes: Weiss, second Hall). The board also approved the July 1 Board of Equalization notices (Motion: Hall, second Weiss).
The minutes record several notable proposed valuation changes. Two parcels owned by Marilyn R. Bath Calhoon were slightly reduced after buildings were removed prior to Jan. 1, 2026 (reductions of $363 and $853). A Mary M. Davis lot had its value lowered by $3,565 after a vacancy factor was applied because utilities were not present. In one paired case, parcel 640017143 for David and Nicole Kaufman was listed with a proposed value of $0 after being combined with adjacent parcel 640017142; the latter parcel’s proposed value rose by $74,961 after the combination and a condition adjustment following an interior inspection.
Several agricultural and rural-land corrections were recorded based on submitted Farm Service Agency (FSA) documentation and NRD correspondence. The Anderson Family parcel (640060188) saw a $107,381 reduction after rural residential tiered land was corrected to grass/timber based on an FSA map; a similar correction reduced the proposed value of Sandra Kay Davis’s parcel (640028373) by $316,407 while preserving the 1-acre home-site dwelling valuation. Multiple parcels owned by Blane M. and Emily S. Anthony were reduced by hundreds of thousands of dollars after irrigation acres were corrected to dryland when a permit was reported expired by the Natural Resources District; one Anthony parcel retained irrigation acres where the well remains active.
The board also recorded that Level 3 Communications LLC (parcel 640073859) is no longer centrally assessed and was assigned a proposed value of $350,865. Sozo Solutions LLC (parcel 640060099) had its recreational land reclassified to grass/timber, reducing value by $89,825.
The minutes list other parcel actions including combining vacant lots for Nancy A. Woodhams (one lot increased while two others were set to $0) and reducing a dwelling to salvage value when a house was found uninhabitable (Woodhams parcel 640017657).
The board recorded a schedule of Property Valuation Protest hearings to be held that morning, starting at 10:40 a.m. for Jerry Colglazier and continuing at set intervals through 11:25 a.m. with listed applicants including Daniel and Kim H‑P Combs, Dennis Sesna, Hearts United for Animals, Stu Luttich of the Wachiska Audubon Society, Shane Sudman and Dan Stukenholtz.
With no further business before the board, Commissioner Hall moved and Commissioner Weiss seconded to adjourn at 11:30 a.m.; the motion passed on a unanimous roll call. County Clerk Diane Johnson later certified the minutes as a true part of the official records and noted the full minutes are available at the Nemaha County Clerk’s office and on the county website (www.nemahacounty.ne.gov).
