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York County Assessor Presents Recommendations for Permissive Exemptions & Denials for Property Tax Exemption


York County Assessor Kurt Bulgrin is recommending denial of tax exemption for houses owned by Grace Children’s Home in Henderson.

YORK COUNTY – This week, York County Assessor Kurt Bulgrin presented his recommendations for permissive property tax exemptions – a long list of properties he believes qualify for exemption and another list of properties he says should no longer be exempt because usage has changed. 

​Certain properties are exempt because they are used for religious, educational, or philanthropic purposes. The assessor makes recommendations, and the county commissioners – acting as the board of equalization – make the decision. If a property owner wants to appeal their decision, appeals can be filed with the Nebraska Tax Equalization Review Commission (TERC).

Regarding denials, Bulgrin said one parcel is owned by York University, “this is really clean-up work though; this is some housekeeping.”

He also is recommending denial of exemptions for houses in Henderson which are owned by Grace Children’s Home.

“I have heard from many people in Henderson who have concerns these properties are not being used for the purpose the entity is saying they are,” Bulgrin said. “It appears they are no longer used in the same manner as they used to be and no longer qualify for tax exemption.”

He also said he’s recommending some “partial denials” for several properties – meaning certain portions of space should be taxed. “This involves some churches where portions of the properties are being rented out for office space or daycares.”

Bulgrin said he will be sending letters to the property owners of parcels for which he is recommending denial of exemptions.

The commissioners will hold a hearing on the matter on March 19 at 9:30 a.m. During that time, Bulgrin will further explain his recommendations, the property owners will have an opportunity to explain why exemptions should exist (if they choose) and the commissioners will act.