Dawson County Board of Equalization approves tax exemptions, corrections after public hearing

The Dawson County Board of Equalization met Feb. 27 in Lexington and approved a series of tax-related actions, including a vehicle tax exemption for an American Red Cross trailer and three tax list corrections, and accepted the assessor’s recommendations on several exemption filings after a public hearing.

Chairman PJ Jacobson called the meeting to order at 9:00 a.m., and County Clerk Michaela Arndt conducted the roll call. Commissioner Rod Reynolds moved to approve the Feb. 13, 2026 meeting minutes; Commissioner Kevin Swanson seconded. The motion carried with Reynolds, Swanson and Chairman Jacobson voting aye and Commissioner Bill Stewart recorded as abstaining.

Commissioner Rod Reynolds moved, and Commissioner Bill Stewart seconded, to approve a Form 457 request for a vehicle tax exemption covering the American Red Cross’s 2008 United enclosed trailer; the board voted unanimously to grant the exemption.

The board then voted unanimously to approve three Tax List Corrections: #4770 (KCI, c/o Ryan LLC; Parcel #010171586 for 2025), #4771 (Thomas M. Lauby; Parcel #010122184 for 2025), and #4772 (Tammie Zediker; Parcel #240005953 RE for 2025). Assessor Nic VanCura presented Forms 451A Reaffirmation Statements for review; no action was taken on those reaffirmations during the session.

At 9:03 a.m. Chairman Jacobson opened a public hearing on Forms 451NF and Forms 451 filed by a set of nonprofit and district entities. The filings presented for consideration included applications from Emerald Cozad Realty, LLC; Gothenburg Senior Living, LLC (d/b/a Stone Hearth Estates); NE District Council of Assemblies of God; Cozad Hospital District No. 2; Crossroads Center (two filings); Jefferson Square LLC (two filings); Learning Adventures Child Care Center–Cozad, LLC; Lexington Regional Health Center; Mahanaim Ministries, LLC; Robert Henri Museum & Historical Walkway; St. Ann’s Church; and United Church of Sumner. Assessor Nic VanCura presented the exemptions and his recommendations to the board.

The hearing closed at 9:06 a.m. and the board then moved (Commissioner Rod Reynolds, seconded by Commissioner Bill Stewart) to approve, approve in part, or deny the Forms 451NF and Forms 451 consistent with the assessor’s recommendations; the motion carried with Commissioners Reynolds, Stewart, Swanson and Chairman Jacobson voting aye. The meeting adjourned at 9:07 a.m.

County Clerk Michaela Arndt certified that notice requirements were met and that minutes and proof of publication are on file.