The Sarpy County Board of Equalization met Nov. 4 and voted on several property and exemption matters.

The board approved the assessor's recommendation to apply the 25% penalty for Smash Park (La Vista) after the business failed to file its personal property return by the May 1 deadline and instead filed on Oct. 16. County Assessor Dan Pittman explained that state statute requires the 25% penalty for late filings and that, in his view, the penalty cannot be waived. The motion to adopt the assessor's recommendation carried (tally: yes 2, no 1). The mover and seconder were recorded in the meeting transcript but individual yes/no votes were not attributed to named members in the public record.

The board opened public hearing and then approved a Form 451 tax exemption application for Bellevue University covering real and personal property reported at 11,591,799. No members of the public addressed the board on the matter. The motion passed by voice vote with the board's approval.

On a notice of valuation change, the board pulled one taxpayer item (Escobar) for separate notice and later voted to approve an exemption/valuation change for parcel 011605662 (RD Blair LLC). The chair and staff explained that removal of a permissive exemption requires a 10‑day notice to the taxpayer and a public hearing; the board approved the first parcel and took no action on the pulled Escobar item pending further notice and contact with the taxpayer.

Votes at a glance:
- Smash Park (personal property late filing penalty): motion to approve assessor recommendation; outcome: approved; statutory 25% penalty applied.
- Bellevue University (Form 451 exemption): motion to approve; outcome: approved; reported amount: 11,591,799 (real and personal property).
- Parcel 011605662 (RD Blair LLC): motion to approve valuation change; outcome: approved.
- Escobar (taxpayer item): pulled from consideration and tabled for later notice and hearing (no action taken).

Speakers quoted or referenced in the record include Dan Pittman, County Assessor; Commissioner Kelly Burmeister; Commissioner Warren Mixon; and County Administrator Bonnie Moore. The transcript does not attribute every individual yes/no vote to a named commissioner.