Board approves large partial exemption for The Oaks skilled nursing facility

Feb 24, 2026

Following a public hearing, the Merrick County Board of Equalization approved a 451 tax exemption for The Oaks skilled nursing facility, adopting the assessor's recommendation of approximately 88.9% of the facility's assessed value. The motion passed unanimously Feb. 24, 2026.

The full story

The Merrick County Board of Equalization approved a 451 tax-exempt application for The Oaks skilled nursing facility at its Feb. 24, 2026 meeting after a presentation by Assessor Myers during a short public hearing. Myers recommended exempting about 88.9% of the facility's assessed value; the Board approved the application by motion with Roll Call recorded as "All Ayes." The approving motion was moved by Supervisor Placke and seconded by Supervisor Jarecke.

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