The Custer County Board of Supervisors met in regular session Tuesday morning, February 24. Board Chair Charles Blowers called the meeting to order at 9:00 AM. District 1 Supervisor Anne Gibbons was the lone absence on the Board at Tuesday’s meeting.
Recycling Update Addresses Funding at Neighboring Centers
Recycling Manager Kelly Flynn updated the Supervisors on information he has been able to collect regarding grants to help fund the recycling program. Flynn noted two other area programs utilize grants from sources such as The Nebraska Environmental Trust. The Upper Loup Natural Resource District in Thedford this year received a $33,000 grant used to hire a contractor to sort, bale and haul recyclable materials. Loup Basin RC&D in Burwell receives an annual $50,000 grant as the area Keep America Beautiful affiliate to cover operating costs.
Flynn stated that while the Upper Loup NRD recycled around 94 ½ tons in 2024, the materials recycled at the Loup Basin RC&D are shipped to the Custer County Recycling Center for processing, making up a portion of the county’s 382 tons recycled last year.
Other ideas considered to help with operations at the recycling center were the use of volunteers and individuals needing community service hours. However, volunteers bring additional insurance risks, and community service individuals are hard to schedule during the week when the Center is open.
District 2 Supervisor Tammy Kleeb asked Flynn whether a tire recycling day was being planned. Flynn stated that while such a project is under discussion, additional grant funds to actually host the day would not be available until next year.
Highway Department Authorized to Purchase New Equipment
The Board authorized Highway Superintendent Chris Jacobsen to purchase three new pieces of equipment. The first item is a Cat CW16 pneumatic roller for use in maintaining asphalt roadways. Jacobsen is set to purchase a used 2020 model from Nebraska Machinery for $97,000. When asked whether the roller has a warranty, Jacobsen indicated it did not. While a newer model with a one‑year/unlimited hours warranty is available, a broader bidding process would be necessary for such a purchase, and there are few other machines of this size available in the area.
Jacobsen was also approved to proceed with the purchase of two motor graders from Nebraska Machinery – a 2020 model Cat 150-15 for $235,000 and a 2018 Cat 12M3 for $160,000. Both machines are local trade-ins and similar to graders that Custer County already runs. Jacobsen noted that with several motor graders well over ideal service hours, two older units would be identified to sell off once the new graders are in service.
While Jacobsen had the floor, he noted that a number of asphalt projects would soon be underway around the county, primarily aimed at correcting shoulder slopes.
Sheriff Presents Several Purchase Requirements for Supervisors to Consider
A single bid was provided for a new patrol vehicle for the Custer County Sheriff’s office. Gateway Motors provided a bid of 49,460 for a 2026 Silverado 1500 fleet vehicle. After the trade-in of a 2021 Silverado, the final purchase price for the County would be $27,205. The truck is in-stock with Gateway and ready for delivery.
While bids were requested from Ranchland Ford and Gateway’s companion Chrysler Dodge Jeep Ram operation, no additional bids were received.
The trade-in of the older vehicle became a topic of conversation however, as District 4 Supervisor James Markham asked Highway Superintendent Jacobsen if his department would be able to use the vehicle, paying the difference for the trade-in to Gateway.
While not entirely opposed to the concept, Sheriff Dan Osmond noted that the specific bid requested was to include the trade-in vehicle. After a break and discussion with Gateway, it was found that changing the trade-in set up would change the final purchase price and bid, delaying the purchase of the vehicle. The Supervisors approved the purchase as-bid, with the older truck being traded-in to Gateway. Future similar purchases are likely to include provisions to bid both with and without a trade-in to keep open options for re-use of vehicles by other County departments.
Osmond also brought a request for a new HVAC system for the County Jail to the supervisors. Osmond noted the equipment being replaced originally failed last summer, and was nursed along until winter. Osmond received a bid from Taylor Heating and Cooling to do the work at a cost of $15,786. Osmond noted that Taylor Heating and Cooling replaced another unit previously, and currently conducts all servicing for the HVAC equipment at the facility.
While the Supervisors expressed a desire to generally receive multiple bids for such work, County Attorney Bowers noted that the price is within the $50,000 bid requirement, and that agencies are able to take into consideration factors such as history and prior work in making purchase decisions.
Osmond requested and was approved for the purchase to come from the County’s Sinking Fund, as his budget was about to be stretched in other areas.
Osmond then reported that the computer used for the County’s digital fingerprinting system, or AFIS (Automated Fingerprint Identification System), was 6 to 8 years old, and at its end of life. The original system was provided through the Nebraska Sate Patrol and grant. The new computer designed to meet AFIS requiments is available through only a single vendor, and will cost the department $22,000. The fingerprinting system is a must-have item used by any agency bringing a prisoner into the County Jail.
Osmond noted that while a grant through the Nebraska Intergovernmental Risk Management Association (NIRMA) may be available, it would only reimburse for equipment already purchased, and the grant amount may or may not cover the full cost. Osmond also noted that other budget areas, such as building funds for the Department are going to be fully spoken for, with critical maintenance on the brick siding of the jail to be completed this summer.
The Supervisors, wanting to ensure the Sheriff’s budget is clear and true, advised Osmond to make the purchase through his own budget with the Sheriff’s Department, rather than make use of other County funds.
Board of Equalization Corrects Homestead Exemptions, Considers Permissive Tax Exemptions
Acting as the Board of Equalization, the Supervisors heard from Custer County Assessor Elise Taylor regarding a number of corrections for the 2022 – 2023 tax year. Due generally to changes in tax forms resulting in errors figuring the Homestead Exemption, an audit from the State of Nebraska found several places where the exemption was was reduced, resulting in a higher bill for some tax payers. Taylor noted after the meeting that in general these taxpayers would have been notified by the State in December.
The Board also heard four requests regarding tax exemption. The Boneyard Creation Museum requested exemption as a religious organization and as an educational organization. Approval will be considered a the next Supervisors meeting, after publication of the request. The Wescott Baptist Church in Comstock recently sold their parsonage to a private buyer, removing the exemption for that property.
American Legion Post 220 in Comstock requested an exemption for their baseball fields and a small house. While the State of Nebraska previously denied this exemption, Taylor recommended approval at this time as the Post had provided supporting documentation regarding use of the properties for community 4th of July and Christmas celebrations.
The final request was for an exemption for Callaway Christian Academy, described as a small home-school co-op. Taylor indicated she had not yet received sufficient documentation to support the exemption. District 6 Supervisor Lynn Longmore stated he would provide assistance in gathering the necessary paperwork.
Other Board Activities
Custer County Treasurer Sheri Bryant discussed a recent audit of the County’s financial activities from the fiscal year between July 1, 2024 and June 30, 2025, conducted by Countryman Associates, which was accepted by the Board. There were only two minor comments in the audit which have been addressed.
The Board approved claims for the end of the month. General fund claims amounted to $115,499, leaving $5,621,475 in the General Fund budget for the year.
The Board approved a contract with McChesney, Martin, Sagehehorn, PC for assistance in creating and submitting the 2027 County Budget to the State. The Board noted the fee of $7,100 for the budget work was slightly higher than last year.
The Board approved a Right of Way Crossing for a water hydrant a few miles to the southwest of Callaway on Stop Table Road.
Acting as the Corner Township Board, the Supervisors approved claims of $6,379.44 from the Custer County Roads Department for weed, tree trimming and removal.
The meeting of the Custer County Supervisors adjourned at 10:55, with the Corner Township Board Meeting adjourning shortly thereafter. The next meeting of the Custer County Board of Supervisors is scheduled for Tuesday, March 10 at 9:00 AM, in the Supervisor’s Room in the Custer County Courthouse.
