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Tax rates are established as a result of a budgetary process. Each governmental agency provides a budget that will cover the cost of maintaining their respective agency for a fiscal year. The budget requirements are totaled and that amount is divided by the total assessed value of property for that subdivision to establish the tax rate. The tax rate is stated as a % or amount due for each $100 of assessed value. The county assessor/register of deeds is not responsible for establishing the tax rate.
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The County Assessor/Register of Deeds office is located in the Northwest corner on the first floor of the County-City Building at 555 South 10th Street.
The Assessor/Register of Deeds is an elected official who has general supervision over and the direction of the assessment of all property in his or her county. The duties are prescribed by Nebraska Statutes (Chapter 77), Rules and Regulations which have the effect of law. The following is a partial list of those duties:
The register of deeds receives and preserves for recording a deed, mortgage, or release, recording and indexing of a will, recording and indexing of a decree, recording proof of publication, or recording any other instrument.
The Parcel Identification Number (PID) is a unique number assigned to every parcel in the county. The PID is a thirteen digit number which comprises the Precinct Number, Section Number, Quarter Section/Block Number, the Parcel Number and Subparcel Number. View a graphic explanation of the PID number (JPG).
Real property is not registered for highway use but utilized like a building, including:
Real property also includes
Lastly, real property includes all privileges pertaining to the real property.
Taxable personal property (PDF) is depreciable and tangible producing property including machinery and equipment, furniture and fixtures.
A homestead exemption provides relief from property taxes by exempting all or a portion of the valuation of the homestead from taxation. The state of Nebraska reimburses the counties and other governmental subdivisions for the taxes lost due to homestead exemptions.
An organization which is the owner of real or tangible personal property, or licensed motor vehicles and is seeking a property tax exemption may file for an exemption, if:
Learn more about religious or charitable exemptions (PDF).
All property values are established on assessment date, January 1, 12:01 a.m. of each year.
Greenbelt (PDF) is a scenario whereby qualifying agricultural land may be valued without regard to market influences that cause the value to be inflated to an amount exceeding it's agricultural value. This procedure allows property owners that wish to continue the agri-business nature of their property to do so without the value of their property being inflated by residential or commercial development.
We have a staff of highly trained professional appraisers that use various acceptable appraisal methods and standards to arrive at estimates of market value. The appraiser uses computer-generated data to analyze the property based upon its age, size, style of construction and replacement costs. Sales data is also reviewed and analyzed. Simply put, your value is estimated at what the appraiser feels would be a fair market value of the property if it was put on the open market for sale.
What is the fair market value of the land? The difference lies in the assessment level. Nebraska statutes require that agricultural and horticultural land be assessed at 75% of its fair market value.
Property values can change for a variety of reasons, including but not limited to: