Douglas County board grants homestead exemption after assessor says state rules are narrow

The Douglas County Board of Equalization voted unanimously to grant a homestead exemption to Shear Naziri, a first-time applicant whose initial request had been denied.

Douglas County Assessor Mike Goodwill told commissioners the denial stemmed from Nebraska’s narrow statutory disability categories for homestead purposes, which differ from the broader list used by the Social Security Administration. "It's very narrow," Goodwill said, explaining the state law focuses on specific permanent mobility impairments or severe bilateral arm amputations rather than the wider range of conditions that can trigger Social Security disability benefits.

Commissioners asked whether the application was submitted late; Goodwill said it was not. After discussion about the board’s limited authority to examine detailed private medical records—comments that the chair said could require an executive session—Commissioner Borgeson moved to grant the exemption and adjourn the Board of Equalization portion of the meeting. The motion was seconded, and the board voted 5–0 to approve the exemption and adjourn the BOE session.

During the public-comment period, resident Larry Storer urged county officials to prioritize helping seniors navigate application deadlines and criticized what he described as legalistic barriers to benefits. The assessor and other speakers described existing assistance resources, including a volunteer group that helps seniors file homestead applications and staff in the assessor's office who assist applicants during the filing window.

The board took the action after limited discussion and without further challenge to the assessor’s interpretation of the state homestead criteria. The BOE vote both granted the exemption for this applicant and concluded that portion of the meeting.