Increased Property Tax Requests of County, Johnson-Brock Analyzed at Joint Public Hearing

Monday night, Sept. 21, about 25 persons attended the joint public hearing at the Educational Service Unit 4 Conference Center in Auburn.
Representatives of Johnson-Brock Public Schools and Nemaha County told those attending about their 2026-2027 property tax requests. It was under the requirement of the Property Tax Request Act of 2021. Both entities asked property taxes above the state allowable growth percentage.
Johnson-Brock
The tax request of $3,869,453 is above the $3,526,263 asked in 2025-2026. Superintendent Jeff Koehler noted the district’s assessed value has increased 9.8 percent in 2026-2027, compared to 14.3 percent in 2025-2026. The district’s budget potentially increases 3.3 percent. That is based on property tax request and change in other revenue. The budget was approved by the school board Wednesday, Sept. 16.
The superintendent compared Johnson-Brock with five smaller and five larger districts. He continued the tax request is lower than many similar size districts. Koehler stated the district has been short on cash flow and is trying to build back its reserves. He said it has been hard to keep cash flow in many districts across the state. The superintendent said the district needs to have cash flow back to where it was needing four months to pay its bills. He noted 80 percent of taxes come in April and May.
Koehler related cuts this year included not filling two staff positions and a bus driver, all of whom retired as well as a paraprofessional. The district has reduced its bus routes to three, he continued. The superintendent stated 80 to 85 percent of the budget is comprised of staff.
Attendee response included needing to consider reducing spending further, showing appreciation to those who pay taxes and school board members who did not show up. Two members attended.
“We have an awesome school. We have an awesome education. Our students are awesome. We’re educating students. Money is going back to the community and the economy,” Koehler concluded.
Nemaha County
The county’s 2026-2027 operating budget of $17,231,924.46 represents a 10.66 percent increase over $15,572,405.65 in 2025-2026. Property tax request of $5,255,832.40 is 9.48 percent above last year’s $4,800,904.79. Assessed property value of $1,856,959,845 is 7.8 above the previous year’s $1,722,581,107. Tax rate of 0.283034 per $100 valuation is up 1.55 percent over 0.278704 per $100 valuation a year ago.
When asked what is driving the county budget increase, commissioners replied the cost of living and doing the business of the county. Factors include rock, fuel and payroll. Health insurance benefits increased 14 percent.
Respondents suggested getting everyone to pay their fair share and raising assessment on certain property as well as the need to tighten belts and figure out where to cut spending.
Bryan Mellage, District 2 commissioner, responded the commissioners examine everything they can to save money and efficiently produce a budget.
“We operate the county as efficiently as we can. We take that seriously as elected officials. We appreciate the efforts of taxpayers,” Mellage concluded.
County Clerk Diane Johnson noted the county officials appreciated input and thoughts.