Board approves partial tax exemption for Cottonwood LLC
The Merrick County Board of Equalization approved a partial 451 tax exemption for Cottonwood LLC after a public hearing; the county assessor had proposed exempting 23.6% of the property's value. The motion passed unanimously on Feb. 24, 2026.
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The Merrick County Board of Equalization voted Feb. 24, 2026 to approve a partial 451 tax exemption for Cottonwood LLC following a brief public hearing and a presentation by Assessor Myers. The Assessor recommended exempting 23.6% of Cottonwood LLC's assessed value; the Board approved the 451 application by motion with a recorded roll call of "All Ayes." The motion was moved by Supervisor Wiegert and seconded by Supervisor Dexter.
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