Logan County Board of Equalization denies disabled-veteran vehicle tax exemption appeal

The Logan County Board of Equalization voted 2-0 on July 23, 2026, to deny an appeal by Nathan Coco requesting a Disabled Veteran Motor Vehicle Tax and Fee Exemption on a newly licensed vehicle. Board Member Nathan Kramer moved to deny the appeal and Chairman Wonch seconded; Jon Hill was absent. The action was taken at a special meeting convened at 9:00 a.m. in the Commissioner's Meeting Room at the Logan County Courthouse in Stapleton.

The Board cited Nebraska Statute § 60-3,185 when explaining eligibility requirements. Under the statute, qualifying disabled and blind veterans must appear on the Nebraska Department of Veterans' Affairs registry and provide a VA benefit summary showing their service-connection disability rating or otherwise demonstrate receipt of VA compensation, disability retirement benefits, or pension. For new vehicle purchases, the exemption must be requested within 30 days of the purchase; for renewals it must be requested before the final day of the registration expiration month. The Board determined the appellant already had the exemption on another vehicle and had not sold that vehicle, and that the request for the new vehicle was not submitted within the 30-day required window.

Motion by Nathan Kramer, seconded by Chairman Wonch, to deny the appeal carried with Kramer and Wonch voting in favor and Hill absent. No further motions or appeals were recorded. The Board adjourned following the vote.