Harold Warp Pioneer Village Found. v. Ewald

The Harold Warp Pioneer Village Foundation (Foundation) owned and operated a museum, motel, and campground. The motel and campground were primarily used by museum visitors. The museum, motel, and campground were all granted property tax exemptions for many years, but in 2011, state tax officials challenged the exemptions granted to the motel and campground. The Nebraska Tax Equalization and Review Commission determined that because the motel and campground were not used exclusively for educational purposes, neither was entitled to tax exemptions under Nebraska law. The Supreme Court reversed, holding that the motel and campground were beneficial to the museum and reasonably necessary to further its educational mission, and were therefore entitled to property tax exemptions. View "Harold Warp Pioneer Village Found. v. Ewald" on Justia Law