Nemaha County Board of Equalization approves tax-exempt status for APACE Foundation parcels for 2026

The Board of Equalization of Nemaha County voted July 15 to approve tax-exemption applications for nine parcels identified as belonging to APACE Foundation (noted in the record as formerly Region V Foundation) for the 2026 tax year. The board recorded no public objections during a brief public hearing.

Commissioner Michael Weiss moved to approve the applications and Chairman Bryan Mellage seconded; both votes were recorded as "aye," with Commissioner Mike Hall absent. Earlier in the record, the board also recorded separate motions to disallow exemptions on parcels listed under Region V Foundation before approving the APACE Foundation applications; the transcript notes the organization name change in the hearing record.

The actions covered the following parcel numbers: 64005098, 640006213, 640009395, 640009409, 640010792, 640012213, 640038840, 640045235 and 640094031. Each motion to approve the APACE Foundation application passed on roll call votes with the two members present voting in favor.

County Assessor Mallory Lempka and County Clerk Diane Johnson were present for the vote; Johnson certified the minutes at the end of the meeting. The board did not record any public testimony for or against the exemptions during the public hearing.

The board’s action affects the 2026 tax-year treatment of the listed parcels; the transcript does not contain further detail about how the assessor’s office will apply the exemption to assessed values or tax bills.