Frank Gamboa, lead pastor for Abundant Life Christian Center (left), and attorney Lee Greenwald with Baird Holm Law Firm, representing the church, address Hall County Commissioners Jan. 13 regarding granting a property tax exemption to the church. (Carol Bryant, Central Nebraska Today)
GRAND ISLAND – Hall County Commissioners unanimously approved Jan. 13 granting a property tax exemption to Abundant Life Christian Center.
The county did not receive a property tax exemption request by Dec. 31, 2024, and then by June 30, 2025.
The Nebraska Department of Revenue now has to approve granting the property tax exemption.
After the Board’s Dec. 30 meeting, Board Chairman Ron Peterson that the church would owe $52,300 on one parcel of land it owns and $31,750 for another parcel it owns. The total is $84,050.
Prior to the Jan. 13 meeting, Commissioners received a letter from Evan Runge with Baird Holm Attorneys at Law. The law firm is representing the church. Commissioners also received sworn affidavits from Frank Gordoa, lead pastor at Abundant Life Christian Center; Holly Landers, operations pastor at the church; Zachary Hunter, connections pastor at the church; and Nathan Frew, finance manager at the church.
Lee Greenwald, an attorney with Baird Holm, and Gamboa addressed Commissioners at the Jan. 13 meeting. Greenwald submitted a property tax exemption request form, stating it was submitted June 12, 2025, to county officials.
Commissioner Scott Sorensen asked Hall County Attorney Marty Klein if the church had submitted sufficient evidence.
“Ultimately that is your decision,” Klein said. Klein said that the Commissioners had the documents that needed to be considered to make their decision. Klein said that Commissioners had to determine whether they received “competent evidence” concerning the situation.
Commissioner Pam Lancaster said she wanted to make it clear that the Hall County Assessor’s Office was not at fault. Klein said that the Assessor’s Office went “above and beyond” what it is required to do by sending a reminder that the property tax exemption request was due.
Greenwald said that the church has made no allegations of wrongdoing by the Assessor’s Office.
Landers said on Dec. 30 that the church was having a problem in the spring of 2025 of having mail stolen from its mailbox. The church learned about the situation when Grand Island police contacted the church. Mail from the church had been found along roads near the church.
Commissioner Jane Richardson said she did not see a police report concerning the stolen mail submitted to Commissioners. Gamboa said that the Police Department did not have any written record of police contacting the church about stolen mail.
Commissioner Ron Peterson noted that the U.S. Mail is not 100 percent reliable. The county has seen that in notices mailed to taxpayers.
The letter from Evan Runge said that four affidavits from church staff members would support that the property tax exemption request was mailed on June 12, 2025.
“The church believes the reminder letter from Hall County regarding the Dec. 31, 2024, filing deadline for the Tax Exemption was among the mail taken,” Runge said.
After the church received correspondence from Hall County in May 2025 regarding the June 30 deadline, “the church acted immediately,” Runge wrote.
On or about June 12, 2025, Gamboa signed the property tax exemption request, and Landers mailed the document in a U.S. Postal Service depository.
“Despite these efforts, the church believes the mailing was lost or not received by Hall County,” Runge wrote.
Going forward, the church has taken steps to ensure timely compliance of filing a property tax exemption request. The church installed a secure, locked mailbox to prevent mail theft. Internal process improvements, including assigning responsibility and creating a compliance calendar for all required filings, were implemented.
“These actions demonstrate that the delay was due to extraordinary circumstances beyond the church’s control – not negligence or disregard for the law,” Runge wrote.
Commissioners voted 7-0 to re-elect Ron Peterson as Chairman of the Commissioners and voted 7-0 to re-elect Scott Sorensen as Vice Chairman of the Commissioners.
In other action, the Board heard a presentation from Marc Kohmetscher, chief probation officer for District 9, which consists of Hall and Buffalo counties. He gave Commissioners a one-page document concerning relocating the Adult Probation Office from 207 N. Pine into the Federal Building.
He wrote that there are three phases in the project. The first phase, completed in June 2025, was relocating the juvenile probation officers from the Federal Building to 117 E. First St., consolidating all juvenile staff into one location.
The second phase was relocating the Central Nebraska Drug Court staff to the Federal Building, completed in August 2025.
The third phase is to receive approval from the Commissioners to proceed with consulting with an architect concerning remodeling the remaining unfinished area of the first floor behind the elevator in the Federal Building.
While the initial short-term impact of the plan which involves construction and updates and expenses for office furniture and supplies, the plan would “significantly reduce overhead by consolidating probation services spread across four buildings” and free up the 207 N. Pine St. location for potential occupation or sale by the county.
Commissioners voted 7-0 to approve relocating adult probation offices to the Federal Building.
Facilities Director Doone Humphrey reported that ash trees at Hall County Park were being cut down because of disease issues, and more trees would have to be removed. He said that a plan would be needed to plant replacement trees.
Humphrey said that a problem exists with pigeons roosting on the balcony at the Hall County Courthouse. Continued presence of the pigeons could cause damage to the outside of the Courthouse. Humphrey said he had looked into placing a screen over the balcony to keep the pigeons from entering the area. Several Commissioners said that they did not like that idea. Humphrey mentioned several measures that county staff had taken to keep the birds away from the balcony, but those did not work. Commissioners asked Humphrey to look into other ways of keeping the pigeons out of the balcony.
Commissioners received an update regarding construction of the addition to the Courthouse. Next week, underground plumbing, electrical, and train tile would be “roughed in.” The foundation of the existing Courthouse will be prepped for waterproofing. The last section of the basement walls will be poured. Metal supports will be installed on Jan. 26. Commissioners voted 5-2 to approve the change orders. Commissioners Gary Quandt and Karen Bredthauer voted against the motion.
Quandt said he was concerned that the foundation for the Courthouse addition was not being poured all at once. He had concerns about water leaking through the joints in the concrete, because it was being poured in sections. Doone Humphrey said that four layers of waterproofing were being installed on the seams. Drain tiles are also present. Humphrey said that the chance of water leaking into the building was slim.
Commissioners voted 7-0 to approve a resolution involving Hall, Buffalo, Douglas, Lancaster, and Sarpy Counties that constitute more than 62 percent of the population of the state, that the counties support “the Legislature and Governor’s efforts to promote the State’s health, security, and prosperity” by addressing issues of property tax relief and utilizing inheritance tax for property tax relief. Elimination or reduction of inheritance tax revenues must be balanced by replacement revenue streams. The counties oppose state tax shifts to counties. “The Counties’ property taxpayers collectively bear the burden of tens of millions of dollars in constantly escalating costs of State bureaucracy that the State has shifted to the Counties,” the resolution said.
During the Board of Corrections meeting, Commissioner Ron Peterson asked Corrections Department Director Todd Bahensky whether the ICE facility in McCook would affect the Hall County Department of Corrections inmate numbers. Bahensky responded that he didn’t know what to expect.
Commissioner Karen Bredthauer brought up a recent change in the Police Department’s felonyreports that provide less information to the media. For instance, members of the media have to go to the Police Department to get the name of a defendant. Those names were previously given on the felony reports. Bahensky said that the Corrections Department can provide information about what an inmate was arrested for. County Attorney Marty Klein noted that a probable cause affidavit for a case is filed with the court and is public information. However, to access that information, media has to have the defendant’s name.
Commissioners voted 7-0 to award a project bid from Saul Ramos Construction in Grand Island for $87,319 to complete a box culvert project for the Cairo Southwest Airport Road project.
During the Board of Equalization meeting, Commissioners voted 7-0 to grant tax exemptions for vehicles belonging to 25 nonprofit organizations for 170 vehicles.
