Dodge County upholds denial of Midland University parcel tax exemption

The Dodge County Board of Supervisors unanimously upheld the county Assessor's recommendation to deny full permissive tax exemption for Midland University parcel #270050169 at its March 18 meeting. The Board accepted the Assessor's position after reviewing testimony and a Department of Revenue opinion.

At a public hearing the Assessor recommended approval of 11 permissive exemption applications and denial of the single Midland University parcel. Joe Harnisch, chief financial officer for Midland University, requested a full exemption for the parcel, saying the house on the lot is being used by the university for storage by its security team and arguing the parcel is comparable to another maintenance building that the university has classified as exempt. County Attorney Hopkins said she did not have sufficient information to recommend changing the Assessor's determination and noted the Assessor is following state law and guidance.

The Board cited an opinion from the Legal and Policy Section of the Nebraska Department of Revenue that property not used for educational purposes fails the five-part test listed on Form 451 instructions. Based on that guidance and the information presented at the hearing, the Board unanimously accepted the Assessor's recommendation and upheld the denial of full exemption for parcel #270050169.

Why it matters: permissive exemptions remove property from the local tax rolls and can affect county revenue and precedent for similar applications. The Board recorded no further action and moved on to other agenda items.