Property Assessment

Committed to helping taxpayers understand and meet their tax obligations.

Property Assessment

Committed to helping taxpayers understand and meet their tax obligations.

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Legal Information

Real Property

Personal Property

Homestead Exemption

Property Tax Dashboard

Statutes & Regulations

• Statutes – Chapter 77
• Search All Nebraska Statutes
• Constitution Article VIII Revenue
• Regulations

Directives & Information Guides

• Directives
• Information Guides

Court Case Summaries

• Court Case Summaries
• History, Court Case Summaries

Other Information

General Information

• Real Property Assessment Information Guide
• Real Property Valuation Protest Information Guide
• Propery Valuation Protest, Form 422
• Property Valuation Protest, Form 422A
• Special Valuation of Agricultural or Horticultural Land Information Guide
• Special Value Application, Form 456
• Separate Assessment Improvements on Lease Land, Form 402
• Separate Assessment Improvements on Lease Land, Form 402P
• Separate Assessment Application for Severed Mineral Interests, Form 401
• Destroyed Real Property

Regulations & Directives

• Real Property Assessment
  Chapter 10
• Agricultural & Horticultural Land Assessment
  Chapter 14
• Agricultural & Horticultural Land Special Valuation
  Chapter 11
• Mineral Interests
  Chapter 13
• Directives

Exemptions & Credits

• Property Tax Exemptions
  Regulation Chapter 40
• Exemption Application, Form 451
• Reaffirmation Exemption, Form 451A
• Exemption Application Disabled Veterans, Form 453
• Property Owned by Governmental Subdivisions
  Regulation Chapter 15
• Real Property Tax Credit History
• Real Property Tax Credit 2021

Other Information

• Forms
• Calendars
• FAQ’s
• Rent-Restricted Housing
• Documentary Stamp Tax
• Delinquent Real Property List

General Information

• Personal Property Changes Guidance Bulletin
• Personal Property Information Guide
• Personal Property Return and Schedule
• Assessors/Parcel Search
  Personal Property Returns must be filed with the county assessor where the property is located.

Regulations & Directives

• Personal Property Assessment Reg - Chapter 20
• Directives

Exemptions & Credits

• Beginning Farmer or Livestock Producer Qualification/Certification
• Exemption Application for Qualified Beginning, Form 1027
• Beginning Farmer Exempt Personal Property Information Guide
• Employment and Investment Growth Act Exempt Personal Property
• Claim for Personal Property Exemption & Schedules, Form 775
• Nebraska Advantage Act Exempt Personal Property
• Claim for Personal Property Exemption & Schedules, Form 312P

Other Information

• Forms
• Calendars
• FAQs
• Renewable Energy – Nameplate Capacity Tax
• Motor Vehicle Tax
  Contact the county treasurer, see county contact information
• DMV Motor Vehicle Tax & Fee Estimator