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Your property tax bill represents your share of the budgets approved by local taxing bodies for their operations. Property taxes are the primary source of funding for local governments and public education. The role of your assessor is to fairly and objectively establish market value estimates for all taxable property, as accurately as possible. That valuation later determines the share of the budgets paid by each property owner.
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Formal valuation protests can be filed with the County Clerk’s Office from June 1 to June 30 each year. On or before June 1 each year, the Assessor’s Office will mail valuation change notices to all property owners whose valuation has changed from the prior year. The valuations are also available on the Assessor’s website.
Changes in the real estate market are the likely reason for your value change. Since the county assessor is required by law to assess all taxable property at market value, when the market changes significantly, assessed values follow suit.
Assessed value changes may also be due to physical changes to your property that affected its market value. Additions, renovations, demolition of existing structures, or physical deterioration are common examples. For agricultural land, changes may have resulted from a reassessment of agricultural land based on new soil classifications required by legislative change to Neb. Rev. Stat. §77-1363.
The Assessor’s office studies the real estate market for each property type using recent sale prices. Since sales are directly recorded in the Assessor/Register of Deed’s office, the sale information is considered up-to-date and sales are individually verified by members of the assessment staff.
Sale prices are considered a strong indicator of market value, so our team compares the sale price to the last recorded assessed value. When the market trend in an area shows that sale prices have significantly increased or decreased since the last assessment, a revaluation is necessary to ensure assessments reflect market value as required by law.
The assessed values of residential homes are primarily determined using sale prices of comparable homes in the area. Commercial properties are valued using comparable sales, but also rely on more specific information, like rental rates, vacancy rates, or market capitalization, which are necessary to perform an income approach to estimate market value. Agricultural or horticultural land valuation is conducted using sales of agricultural or horticultural land and determining market value per acre based on the use of the land in primarily irrigated, dryland, or grassland uses.
If you have information that shows the assessed value of your property is above its market value, you are encouraged to either schedule an informal hearing between January 15th and February 1st, or file a formal valuation protest with the County Clerk from June 1 to June 30.
Accuracy of property information is important, since the value of your property is partially dependent on that information. Major errors may affect the assessed value, but minor changes may not. If you are concerned the listing information is in error, please contact our office.
Formal valuation protests to the County Board of Equalization may be filed with the County Clerk from June 1st to June 30th. More information on the protest process can be found on the Clerk’s Office Page.
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