Fillmore County Board of Equalization upholds property valuations and approves vehicle tax exemptions for rural transit
July 14, 2026 | Fillmore County, Nebraska
This article was created by AI summarizing key points discussed. AI makes mistakes, so for full details and context, please refer to the video of the full meeting. Please report any errors so we can fix them. Report an error »
The Fillmore County Board of Equalization on July 14, 2026, unanimously upheld the county assessor’s recommended valuations in three property protests and approved motor-vehicle tax exemptions for Blue Valley Community Action’s Rural Transit vehicles, the board’s minutes show.
The decisions affect three separate protests filed by local property owners and a request from a regional nonprofit transit provider. The actions were taken during a meeting in the courthouse boardroom in Geneva that began at 9:00 a.m., Chairman Jeff Neiman said when calling the meeting to order.
In Protest #2026-01, Jeremy Row sought reductions in his Bear Creek Farms valuations — asking that a real-property valuation be cut from $147,260 to $125,145 and personal property from $10,670 to $8,560. Row did not appear for the hearing. After discussion, board member Kenny Harre moved to accept the county assessor’s recommendation of no change; Wade Sluka seconded. The board voted 7-0 to leave the total valuation at $147,260.
In Protest #2026-02, also filed by Jeremy Row regarding Bear Creek Farms, Row requested a reduction from $248,915 to $204,300. Row again was not present. Board member Wade Sluka moved to approve the assessor’s recommendation of no change; Larry Cerny seconded. The motion carried 7-0, leaving the valuation at $248,915.
In Protest #2026-03, Marv A. Swanson sought a reduction from $80,220 to $54,230. The record notes Swanson was not present at the hearing though the board had discussed his valuation when he previously appeared. Following consideration, Ralph Graham moved and Mark Lightwine seconded a motion to adopt the assessor’s recommendation; the board approved the valuation at $72,745 by a 7-0 vote.
The board also reviewed a list of properties identified by the county assessor as overvalued, undervalued, or omitted and approved the corrections as presented. Wade Sluka moved to accept the assessor’s list; Merle Noel seconded. The motion passed unanimously.
During a motor-vehicle tax exemption hearing, County Treasurer Darcy Nun presented a request from Blue Valley Community Action, care of Rural Transit, seeking exemption for four vehicles: a 2010 Chrysler Town & Country LX, a 2014 Dodge Caravan Grand SXT, a 2019 Goshen Impulse Ford 220 bus, and a 2024 Ford Transit van. The board voted 7-0 to grant the exemptions after a motion by Wade Sluka and a second by Ralph Graham.
No board member recorded any dissent in the meeting’s recorded votes. The minutes show the meeting adjourned at 9:27 a.m. on a motion by Ralph Graham, seconded by Kenny Harre; the board will reconvene July 28, 2026.
The county assessor’s name was not specified in the minutes provided. Several protesters named in the record — Jeremy Row and Marv A. Swanson — did not appear at their scheduled hearings, which the board noted when taking action.
The decisions affect three separate protests filed by local property owners and a request from a regional nonprofit transit provider. The actions were taken during a meeting in the courthouse boardroom in Geneva that began at 9:00 a.m., Chairman Jeff Neiman said when calling the meeting to order.
In Protest #2026-01, Jeremy Row sought reductions in his Bear Creek Farms valuations — asking that a real-property valuation be cut from $147,260 to $125,145 and personal property from $10,670 to $8,560. Row did not appear for the hearing. After discussion, board member Kenny Harre moved to accept the county assessor’s recommendation of no change; Wade Sluka seconded. The board voted 7-0 to leave the total valuation at $147,260.
In Protest #2026-02, also filed by Jeremy Row regarding Bear Creek Farms, Row requested a reduction from $248,915 to $204,300. Row again was not present. Board member Wade Sluka moved to approve the assessor’s recommendation of no change; Larry Cerny seconded. The motion carried 7-0, leaving the valuation at $248,915.
In Protest #2026-03, Marv A. Swanson sought a reduction from $80,220 to $54,230. The record notes Swanson was not present at the hearing though the board had discussed his valuation when he previously appeared. Following consideration, Ralph Graham moved and Mark Lightwine seconded a motion to adopt the assessor’s recommendation; the board approved the valuation at $72,745 by a 7-0 vote.
The board also reviewed a list of properties identified by the county assessor as overvalued, undervalued, or omitted and approved the corrections as presented. Wade Sluka moved to accept the assessor’s list; Merle Noel seconded. The motion passed unanimously.
During a motor-vehicle tax exemption hearing, County Treasurer Darcy Nun presented a request from Blue Valley Community Action, care of Rural Transit, seeking exemption for four vehicles: a 2010 Chrysler Town & Country LX, a 2014 Dodge Caravan Grand SXT, a 2019 Goshen Impulse Ford 220 bus, and a 2024 Ford Transit van. The board voted 7-0 to grant the exemptions after a motion by Wade Sluka and a second by Ralph Graham.
No board member recorded any dissent in the meeting’s recorded votes. The minutes show the meeting adjourned at 9:27 a.m. on a motion by Ralph Graham, seconded by Kenny Harre; the board will reconvene July 28, 2026.
The county assessor’s name was not specified in the minutes provided. Several protesters named in the record — Jeremy Row and Marv A. Swanson — did not appear at their scheduled hearings, which the board noted when taking action.
Don't Miss a Word: See the Full Meeting!
Go beyond summaries. Unlock every video, transcript, and key insight with a Founder Membership.
✓
Get instant access to full meeting videos
✓
Search and clip any phrase from complete transcripts
✓
Receive AI-powered summaries & custom alerts
✓
Enjoy lifetime, unrestricted access to government data
30-day money-back guarantee
