BROKEN BOW, Neb. — The Custer County Board of Supervisors addressed funding requests from the Custer County Ag Society and Custer County Museum, approved a public hearing on a proposed road vacation and completed several other items during its regular meeting Tuesday.
Ag Society presents budget request
Ag Society representatives presented the organization’s annual budget request and an updated financial report covering the fiscal year from July 1, 2025, through June 30, 2026.
The society has begun separating its finances into three categories: the county fair, buildings and grounds, and year-round business activities. Representatives said the change will provide clearer accounting of how tax dollars are spent while distinguishing public funding from revenue generated through facility rentals, team roping, barrel races, camper hookups, and other activities.
“What we’re looking to accomplish here is to completely segregate the income that’s being provided by your tax dollars and account for where every one of those dollars is going,” Ag Society representative Brian Palmer said.
The preliminary report showed revenue finished nearly $80,000 above expenses for the fiscal year. Palmer said some expenses still need to be reallocated within the accounting system before the report is ready for auditors.
Ag Society officials said several financial needs remain at the fairgrounds, including insurance, equipment and aging infrastructure. Palmer estimated only about half of the buildings are insured, although all are being used.
“We’d like to fully and adequately insure our fairgrounds,” Palmer said. “I think that’s a responsible thing on our part.”
A mower was replaced last year after its trade-in value had fallen to about $500. The fairgrounds’ skid steer also broke down during this year’s fair, requiring community members to provide equipment.
Officials said the infrastructure is aging, and feedback from this year’s fair raised several concerns. The Ag Society has formed a strategic planning committee to prioritize projects and involve people with relevant expertise.
Heavy rain during the fair also created drainage problems. Ag Society officials said water coming from railroad property flooded the bathhouse, outdoor arena, shooting sports building and show pavilion. The society is working to find the proper railroad contact to discuss the issue.
Officials said they want the grounds to remain active throughout the year rather than operating only during fair week. Business activities help offset costs while providing additional agricultural, recreational and community opportunities.
Palmer also praised the fair’s continued focus on young exhibitors.
“This is truly one of the last fairs that I know of that it’s about a county fair and it’s about the kids,” Palmer said.
The supervisors took no immediate action on the funding request, which will be considered during the county’s budget process.
Museum requests continued county support
Representatives from the Custer County Museum requested at least $8,500 in annual county support, matching the amount received last year.
Museum officials updated the board on efforts to preserve and publish local history. Work continues on a county history book focused on former communities, rural schools and other locations throughout Custer County.
The book will include descriptions and photographs of historic places, including small communities that no longer exist. Museum officials described the project as a history of places rather than a traditional family-history book.
The museum has completed scanning most of its collection of school census records. Representatives said 54 years of records have been processed, with three years remaining.
Two additional books concerning the Olive family incident of the late 1800s are also nearing publication. Museum officials said funding for those projects has been provided by a donor.
The museum’s schoolhouse quilt is currently on display at the Nebraska State Fair. The quilt includes blocks contributed by approximately 45 people. Additional schoolhouse-themed blocks will be used for a future raffle quilt.
The supervisors did not take final action on the museum’s funding request during the presentation.
NACO provides legislative update
Candace Meredith of the Nebraska Association of County Officials provided an update on educational programs, upcoming conferences and legislative issues affecting counties.
Meredith said registration is open for NACO’s Central District meeting in Kearney and its Oct. 16 legislative conference. Registration for the organization’s Dec. 16-18 annual conference is expected to open Sept. 9.
Planned annual conference topics include juvenile services, data centers, artificial intelligence in county government and the future of federal infrastructure funding.
Meredith also discussed Legislative Bill 663, which became effective July 18. The law establishes timelines for planning commissions and county boards to consider conditional-use permit applications.
County boards, county attorneys and planning commission members must also receive two hours of education on land-use regulations and comprehensive plans during each term. NACO plans an Oct. 7 webinar addressing comprehensive plans, regulations and zoning maps.
Other legislative topics included property taxes, inheritance taxes, valuation limits, countywide local-option sales taxes and possible changes to the structure of county government.
Meredith said discussions continue over whether unused federal broadband funding could improve public-safety communications. Nebraska initially received approximately $400 million through the Broadband Equity, Access and Deployment program, while current deployment plans total about $100 million.
NACO is supporting the possible use of some remaining money to improve communication towers, fiber connections, emergency radios and interoperability. The effort gained attention following Nebraska wildfires, when emergency responders encountered communication problems.
Approximately 80 sheriffs, emergency managers and county officials signed a letter supporting the effort, including representatives from Custer County.
Meredith also warned that federal funding for road, bridge and street-safety programs could decline to levels closer to those in place before the 2021 bipartisan infrastructure law.
Supervisors asked NACO to help counties identify grant opportunities. Board members also asked whether revenue generated by school lands could be returned more directly to the counties where those lands are located. Meredith said she would seek additional information.
Recycling and landfill updates
During committee reports, supervisors discussed a recent meeting with Custer County communities concerning more equitable funding for the county recycling center.
The county currently carries the primary financial responsibility for the center. Officials said participating communities discussed possible alternatives, including a per-household charge instead of relying entirely on property taxes. The county is reviewing the legal requirements for those options.
A follow-up meeting is tentatively planned for the first week of December.
The board also received an update on the regional landfill. Officials reported the landfill finished the previous year approximately $16,000 down, with lower revenue possibly connected to the Tyson plant closure.
The state recently inspected the landfill and renewed its permit. Officials also moved approximately $1.9 million into a higher-yield savings account earning about 3.62%.
A household hazardous-waste collection event is planned in Lexington in late September.
Courthouse and county building repairs
The board discussed water problems affecting county properties.
Supervisors agreed to move forward with an approximately $8,500 proposal to repair a leak near the courthouse. The work is expected to include concrete and gutter improvements, excavation near the basement wall, plaster repairs and exterior sealing.
Officials are also addressing a leak in the county clerk’s office and a plumbing issue at the Department of Health and Human Services building.
Water concerns at another county facility were also reviewed following recent heavy rainfall.
Property tax matters approved
Meeting as the Board of Equalization, supervisors approved an accelerated tax list for property associated with Donald B. Cain Jr. and a Gothenburg-area company.
The additional valuation totaled $1,914, resulting in $25.54 in taxes and penalties.
The board also approved Resolution 30-2026, allocating property-tax authority to political subdivisions for the 2026-27 fiscal year.
Officials noted that township valuations did not match the county’s overall valuation total and that the Callaway Hospital District figure required a correction. The resolution had to be approved before the statutory deadline, but the board may need to amend it after the figures are reviewed.
Underground power line approved
The board approved a Custer Public Power District application to cross a county right-of-way on Alps Road.
The district plans to install a single-phase, 7,200-volt underground primary power line to replace an existing overhead conductor. The line will be bored beneath Alps Road approximately 1.7 miles north of the intersection with Drive 816.
The existing overhead crossing will be removed, and the underground cable will be installed inside protective conduit.
Hearing set on road vacation
Supervisors approved Resolution 31R-2026, setting a public hearing on a request to vacate approximately 2,050 feet of Road 351.
The section is primarily used to access pasture and is classified as a minimum-maintenance road. A county road study found the route has not been regularly maintained and currently consists mainly of two wheel tracks, with vegetation covering the remainder.
The county highway superintendent recommended granting the vacation request after determining it would not landlock neighboring property owners. Utilities are located along the west side of the right of way.
The county will confirm that no overlapping road records exist at the same location.
The public hearing is scheduled for 10 a.m. Tuesday, Sept. 29, in the supervisors’ meeting room at the Custer County Courthouse. Written objections must be filed with the county clerk’s office by the start of the hearing.
Technology contract renewed
The board approved a one-year contract renewal with Applied Connective Technologies, with a change removing one county official as the designated signer.
Supervisors noted the company provides more than traditional information-technology assistance. Its services also cover internet systems, computers, security cameras, electronic door access and other county technology.
Board members said the county’s technology and security systems are significantly more coordinated than they were before the company began providing those services. Some supervisors expressed interest in comparing service options before the next contract expires.
The county is also awaiting word on grant funding that could cover a portion of the technology expenses.
Printing, inventories and claims
The board designated MIPS to print and mail postcards required for the county’s joint public hearing. Officials said MIPS receives a postage discount and that the total cost is comparable to having county employees prepare and mail the notices.
Supervisors also approved county inventories, although officials discussed improving the forms next year to clarify signature requirements and separate personal property from real estate information.
The board approved claims from several county funds.
The Visitors Promotion Fund reported a beginning balance of $49,357.65, $350 in claims, and an ending balance of $49,007.65.
The Communications Fund reported $17,683.80 in second-half expenses and claims, leaving an ending balance of $69,204.29.
Another county fund reported $225,389.14 in salaries, benefits, direct-deposit expenses and claims, leaving a balance of $1,498,424.93.
The General Fund approved $225,410.49 in salaries, Social Security, retirement, direct-deposit expenses and claims, leaving an end-of-month balance of $1,840,348.77.
The board also approved minutes from its previous meeting and received routine committee reports.
The next Custer County Board of Supervisors meeting is scheduled for Sept. 15 at 1 p.m., a change from the board’s usual morning meeting time.
