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Kristi Wold From: Joan Goodrich <assessor @greeley.nacone.org> Sent: Thursday,January 11, 2018 1:46 PM To: Adams County Assessor, Clay County Assessor; custerassessor @hotmail.com; Dawson County Assessor; Ethel Skinner, Franklin County Assessor, Garfield County Assessor; Hamilton County Assessor; Harlan County; Howard Co - Neal Dethlefs'; Kearney County Assessor; Kristi Wold; Loup County Assessor; Merrick County Assessor; Nuckolls County Assessor; Phelps County Assessor; Polk County Shelia Cermak; Sherie Kuszak;Valley County Assessor;Webster County Assessor,Wheeler County Assessor;York County Assessor Subject: FW:question on exemption Attachments: Bethesda Foundation v. Buffalo Cty. Bd.of Equal.pdf; Bethphage Community Services Inc.v. Cty. Bd.of Phelps Cty..pdf; Evangelical Lutheran Good Samaritan Society v. Buffalo Cty. Bd.of Equal....pdf; Lariat Boys Ranch v. Logan Cty. Bd.of Equal.pdf; OEA Senior Citizens,Inc.v. Douglas Cty. (1971).pdf;Iota Benefit Assn.v. Cty.of Douglas.pdf Good afternoon, For anyone who may interest and that may have had the same 451 filing this year in your county. I am sending out my question and response that I received from the department regarding Central Nebraska Community Action Partnership Exemption that was filed here in Greeley County. In talking to Sherman County they also had the same entity file over there so thought maybe some of you also had them apply. We did have a corrected application re-sent to us by them that had the 2016 date crossed out and made into 2018 for the date of filing after I had sent the question to the department. Thanks Joan Goodrich —Greeley County Assessor PO Box 247 - 101 South Kildare Street- Greeley, NE 68842 Office 308-428-5310 Fax 308-428-3301 From:Vahedi, Mihdi [mailto:mihdi.vahedi @nebraska.gov] Sent:Tuesday, December 26, 2017 4:59 PM To:Joan Goodrich<assessor @greeley.nacone.org>; Cannon,Jon<jon.cannon @nebraska.gov>; Koch,Jim <jim.koch @nebraska.gov>;Thompson, Elaine<elaine.thompson @nebraska.gov> Cc: Peggy Petersen<assessor.staffl @greeley.nacone.org> Subject: RE:question on exemption Hi Joan, Below is an excerpt from an email Jon had recently prepared, which I've included below (and attached the cases as well): "Generally speaking, low-income housing does not qualify for exemption in and of itself. However, assisted- living facilities can. I have attached some cases which develop this further. In Douglas Cty. v. OEA Senior Citizens, Inc., 172 Neb. 696 (1961), the Nebraska Supreme Court found that low-rent housing for senior citizens was not charitable. In the follow-up case, OEA Senior Citizens, Inc. v. Douglas Cty., the Court reaffirmed their ruling. 1