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1. Where is the Assessor/Register of Deeds Office?

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.

2. What are the duties of the County Assessor/Register of Deeds?

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:

• Administer the assessment statutes of Nebraska law
• Attend all meetings of the County Board of Equalization
• Establish and maintain fair and equitable value on all real and personal property within the county
• Maintain cadastral records (i.e, parcel maps) on all property in the county
• Prepare abstract of value and certification of taxes levied for State Property Tax Administrator
• Prepare annual tax roll for the County Treasurer
• Review all applications for religious, charitable and educational tax exemptions

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.

3. What is the Parcel Identification Number?

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). 

4. How are taxes calculated?

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.

5. What is real property?

Real property is not registered for highway use but utilized like a building, including:

• Buildings
• Cabin trailers and mobile homes
• Fixtures
• Improvements on leased land
• Improvements
• Lands

Real property also includes

• Mineral springs and wells
• Minerals
• Mines
• Oil and gas wells
• Overriding royalty interests
• Production payments with respect to oil or gas leases
• Quarries

Lastly, real property includes all privileges pertaining to the real property.

6. What is taxable personal property?

Taxable personal property (PDF) is depreciable and tangible producing property including machinery and equipment, furniture and fixtures.

7. Who must file a Nebraska personal property return?

• Anyone that owns or holds any taxable, tangible personal property on January 1, 12:01 a.m. of each year
• Anyone that leases personal property to another person
• Anyone that leases personal property from another person
• Anyone that brings personal property into Lancaster County between January 1 at 12:01 a.m. and July 1, must list the property for assessment before July 31, unless it can be shown that the personal property was purchased after January 1 or that it was listed for assessment in another jurisdiction

8. What is a homestead exemption?

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.

9. Who can file for a homestead exemption?

• Certain Disabled Individuals
• Certain Disabled Veterans and Their Widow(er)s
• Persons Over Age 65

10. What is a religious or charitable exemption?

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:

1. The property is owned by and used exclusively for agricultural and horticultural societies
2. The property is:
   • Not owned or used by an organization which discriminates in membership or employment based on race, color, or national origin
   • Not owned or used for financial gain or profit to either the owner or user
   • Not used for the sale of alcoholic beverages for more than 20 hours per week
   • Owned by educational religious, charitable, or cemetery organizations
   • Used exclusively for educational, religious, charitable, or cemetery purposes

Learn more about religious or charitable exemptions (PDF).

11. When are property values established?

All property values are established on assessment date, January 1, 12:01 a.m. of each year.

12. What is Greenbelt?

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.

13. How are property values established?

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.

14. How is agriculture and horticultural land valued?

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.

15. Why did my value change?

Property values can change for a variety of reasons, including but not limited to:

• Addition of new improvements
• Destruction of removal of improvements
• Fluctuations in current market trends and conditions
• Positive or adverse outside influences upon the property
• Remodel or rehabilitation of existing improvements