Frequently Asked Questions
Assessor
General Information
How are my 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 percent or amount due for each $100 of assessed value. THE COUNTY ASSESSOR IS NOT RESPONSIBLE FOR ESTABLISHING THE TAX RATE.
What is real property?
Real property includes all lots and land, buildings, fixtures and improvements and mobile homes, which are used for residential, office, commercial, and agricultural purposes.
What is taxable personal property?
Personal property is defined as tangible, depreciable income producing property including machinery and equipment, furniture and fixtures.
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 the 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.
What is Greenbelt?
Greenbelt 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. If you qualify for greenbelt you must file a form 456 in the Assessor’s Office before August 1st.
Can I protest my taxes?
No. You can only protest your valuation.
How do I protest my valuation?
First, contact the assessor’s office and have an appraiser explain to you how your value was arrived at. This gives the assessor a chance to correct possible errors and answer your valuation-related questions.
You may file an appeal of your valuation with the county board of equalization during the dates prescribed on your valuation notice. You may appeal your valuation only, not your tax bill.
How do I convince the county board of equalization that my valuation should be lowered?
Present evidence that the assessor has valued your property above it’s market value or is not equalized with similar properties in the county.
What if I disagree with the county board’s determination?
You may file an appeal to the Tax Equalization and Review Commission.
What if my address is incorrect?
When you purchase your property, a 521 Real Estate Transfer Statement accompanies your deed. Line 19 on the 521 Real Estate Transfer Statement asks for the name and address to which the tax statements should be sent. We enter this information as your mailing address. If this address is incorrect or you have moved, you must notify us in writing of the change. This notification can be by email, fax, mail, or by visiting our office.
How does the Assessor’s Office value my property?
We find replacement cost new less depreciation plus land, we establish market areas, then complete a statistical sales analysis to arrive at a value that is within the acceptable ranges.
What are the acceptable ranges?
For residential and commercial property we must be within 92% to 100% of market value. For Ag land we must be within 69% to 75% of market value. The expectation is to be as close to 100% or 75% as possible but a range is given to allow the Tax Equalization and Review Commission to measure statistics and amend if needed.
What is a market neighborhood?
Most people think of a neighborhood as their immediate area. In mass appraisal, a market neighborhood will consist of a homogeneous area and can include as many as 500 homes.
What is the difference between Fee and Mass Appraisal?
When you get an appraisal done for loan purposes, a Fee appraiser will come to your property and compare it to typically 3 properties that have sold within the last 6 to 12 months in order to find a value. Mass appraisal requires the development of market areas and the use of all arms length transactions that have occurred within the last 2-3 years.
What is the time frame sales are used to value property?
Residential uses a two year time study, where as Ag and Commercial use a three year sales study. This study ends/begins June 30th of the preceding year.
Why did I receive a letter requesting my income information?
Commercial property is often valued using the income approach. The income approach is used when enough data has been received on a particular type of commercial property. The information is consolidated to find what the typical number for expenses, etc. is and can be applied to all properties of this type consistently. Any income information received is used by this office only and is confidential.
How often will the Assessor’s Office visit my property?
State law requires us to visit your property no less than every 6 years for review. Your property may also be reviewed for protest, building permits, and sales verification purposes. If you protest your value every year, we will be required to visit your property every year.
How will I recognize the Assessor’s Office in my neighborhood?
The data collectors will be driving County vehicles, wearing name badges with their picture on it, will be wearing a bright green vest with our logo on the back and may be wearing a hat with our logo on it. Any concerns about whether there is a data collector in your area needs to be directed to this office.
How do I review the information the Assessor’s Office has on my property?
You may view this information through our online services or you may visit the Assessor’s Office to review your property record card.
Homestead Exemptions
Who May file?
Qualified applicants include:
Persons over age 65
Certain disabled individuals
Certain disabled veterans and their widows
What would disqualify me for my homestead?
If the home is valued over the maximum allowed
If my income is over the amount allowed
If I sell or leave my home before August 15th
Nebraska Department of Revenue Homestead Exemption Guide
How do I file?
You must file between February 1st and June 30th EVERY YEAR in the Assessor’s Office. You may either pick up your form and fill it out at home or bring all of you information in and we will fill it out for you.
What do I need to bring?
You need to bring in anything you had for income. The forms that will have that information includes:
Form W-2 from wages, salaries, fees, commissions, tips, and bonuses, etc.
Form SSA-1099from Social Security retirement income
Form RRB-1099 from Tier I railroad retirement
Form 1099-R, Form RRB-1099-R from Pensions, annuities, and IRA distributions
Certain tax exempt interest and dividends
Form 1099-INT, Form 1099-OID, Form 1099-DIV from taxable interest and dividends
Federal Income Tax Return showing the Adjusted Gross Income
What if my income exceeds the amount allowed for qualifications?
If you make more than the state allows qualifying for homestead exemption you may subtract the amount of out of pocket medical expenses you had to pay.
This includes:
Premiums and supplements to insurance
Payments to doctors, dentists, osteopaths, nurses, chiropractors, or other licensed medical practitioners.
Purchase of medical equipment such as glasses, contacts, dentures, hearing aids, or crutches.
Payments for prescriptions and/or insulin (Do not include any prescriptions that can be purchased over the counter)
What if I sell my house prior to August 15th?
If you sell your house and purchase another home within Nebraska prior to August 15th you may file a Transfer Statement to move your Homestead Exemption to the new property.
How do I qualify as a Disabled Individual?
Exemption for individual who has a permanent physical disability and who has lost all mobility such as to preclude locomotion without the regular use of a mechanical aid or prosthesis.
Exemption for individual who had permanent partial disability of both arms in excess of seventy-five percent.
Exemption for individual who had undergone amputation of both arms above the elbow. You must pick up a Physician’s Certification of Disability for Homestead Exemption form from the Assessor’s Office and take it to your doctor. Your doctor needs to check one of the three boxes, sign, and date the form. You need to bring the form and your income information into the office and we can sign you up.
How do I qualify as a Disabled Veteran or their Widow?
Exemption for veteran totally disabled due to non-service connected illness (annual certification required)
Exemption for veteran totally disabled due to non-service connected accident (annual certification required)
You must talk to the Veteran’s Office to make sure you are a qualified veteran and pick up a physician’s form. The doctor will need to sign the physician’s form and a certification will be needed from the Veteran’s Office. You will need to bring in your income information, the physician’s form, and the veteran’s certification into the office and we can sign you up.
Mobile Homes
Where do I go to register my mobile home?
When purchasing a mobile home the first step is to obtain a title from Auto Registration. Next you must come into our office and fill out two forms. The first form is a 521 Mobile Home transfer statement. This form lets us know who the buyer and seller is, how the home was transferred, where the home is currently located and where it is was at the time of purchase, basic information on the home itself, the legal description, and the purchase price. The second form is a form 402. This form lets us know who owns the land and who owns the improvement (home) on the land.
What if I sell my mobile home?
When you sell your mobile home you must prorate the taxes yourself between buyer and seller. The county does not prorate taxes. You will sign the title off to the new owner and they will start the process all over again. If you sell a mobile home and the forms 521 and 402 are not filled out in our office by the new owner, the tax statement will remain in your name until this information is obtained.
What if I move my mobile home?
Before you move a mobile home a moving permit is required by the moving company. A permit will not be issued until the current taxes are paid up to date. That requires accelerating or making taxes due now instead of at the end of the year. Moving a mobile home without accelerating is punishable with a class four misdemeanor.
What do I have to do if I own a Mobile Home Park?
If you own a mobile home court, you must provide our office with an annual court report listing the date the mobile home was parked, the lot number it is located on, the owner of the mobile home, the make, year, width and length of the mobile home. The annual court report is required by January 15th of every year. Quarterly reports are due in by April 1st, July 1st, and October 1st for any changes occurring after the annual report.
Permissive Exemptions
Who can qualify?
An organization which is the owner of real or tangible personal property and is seeking a property tax exemption may file for an exemption if:
The property is owned by and used exclusively for agricultural or horticultural societies; or, the property is:
Owned by educational, religious, charitable or cemetery organizations;
Used exclusively for educational, religious, charitable or cemetery purposes;
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; and
Not owned or used by an organization which discriminates in membership or employment based on race, color or national origin.
When do we file?
You may file anytime in the month of December.
What do we need to bring?
Every four years you will need to have to bring in information such as name of organization, title of officers, directors, or partners and their addresses, and a detailed description of the use of the property. The other three years you will only need to sign the form.
What if we forget to sign?
An organization or society which fails to file an exemption application on or before December 31 may apply on or before June 30th to the county assessor. The organization or society shall also file in writing a request with the county board of equalization for a waiver so that the county assessor may consider the application for exemption. The county board of equalization shall grant the waiver upon a finding that good cause exists for the failure to make application on or before December 31. If a late filing is made, the Assessor shall assess a penalty of 10 percent of the tax that would have been due had the affidavit not been filed or one hundred dollars, which ever is less, for each calendar month or fraction thereof for which the filing of the affidavit missed the December deadline.
Personal Property
What is taxable personal property?
Personal property is defined as tangible, depreciable income producing property including machinery and equipment, furniture and fixtures.
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 the 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.
What information do I need for a Personal Property Return?
Information on a schedule includes: Name, Mailing Address, Physical Address, Description of Property, Year Property is Purchased, Number of Units Purchased, Years Depreciated, and Taxable Value. Years depreciated depends on the type of equipment and are 3, 5,7, 10,15 and 20. This information will be found on your depreciation worksheet used to file your Federal Income Tax Return and must be brought in when you file.
When do I need to file my return?
The schedule must be signed every year between January 1st and May 1st letting us know what was owned as of January 1st. If a schedule is not signed by May 1st a 10% penalty will be added to the tax bill. If a schedule is not signed by August 1st a schedule will be prepared by our office for you and a 25% penalty will be added to the tax bill.
What if I expensed my equipment as a section 179 deduction?
Equipment expensed as a section 179 deduction is still taxable on your personal property schedule.
If I pay sales tax do I still have to pay Personal Property Tax?
Yes. There is a common misconception that you may choose to pay either the sales tax or property tax, this is not true. Personal property must be filed whether you pay sales tax on the equipment or not.
Will I receive a schedule in the mail?
In the past, this office mailed out schedules to personal property owners. Postcards have now replaced the schedules as reminders to file.
What if I do not receive a schedule or postcard reminder to file my schedule?
The schedules and postcards are only a courtesy that the Assessor’s office provides. Failure to receive notice does not exempt you from filing a personal property return.
Can I protest my value, penalties, or tax amounts?
No. Personal Property is a self assessment law. We value the property based on what you have provided us with your depreciation schedule. Penalties can not be waived unless incorrectly imposed or calculated. Tax amounts are based on your value and tax levies.
Attorney
When and where is my next court date?
For a County Court case, contact the County Court.
For a District Court case, contact the Clerk of the District Court.
If I am charged with a crime, can I talk to the prosecutor?
If you have retained a defense attorney, you should speak with your attorney. You should not speak to the prosecutor without your attorney being present.
Can obtain copies of the police reports and other evidence relating to my pending charges?
If you have retained or been appointed a defense attorney, your attorney should request these materials. Your attorney will need to make a motion to the court to obtain reports and the court must sign an order before these documents will be released.
If you are pro se, you will need to make the request in person and present photo identification. You can only obtain this report for yourself after you have appeared in court for your arraignment and declined counsel.
The charges for obtaining these materials are: $0.25 per page.
Can I drop the charges in a case?
No, charges are filed by the County Attorney on behalf of victims and can only be dropped by the County Attorney’s Office. You may call the prosecutor or the victims unit to discuss the issue.
I received a subpoena to appear in court. Who can I talk to about what will happen in court?
You can call the victim advocate and he will talk to you about what will happen.
Auto Registrations
What is the cost of message plates?
$40.00
What is the cost of Husker plates?
$70.00
How do I get a refund on my plates?
When you sell or trade your vehicle, you must return you old plates to receive a refund.
What do I need to register a new car?
Proof of insurance, sales tax form, title, odometer statement from your auto dealer. If you purchase a vehicle from a private party, you must have a bill of sale from the seller, title signed by the seller, and proof of insurance.
What vehicles need to be inspected?
All vehicles purchased outside of Nebraska and all salvage vehicles.
Clerk
Freedom of Information Requests.
How to request public records in the County.
Records requests are to be sent to the department which is in charge of the desired records. However, if you are not sure which department is in charge of the desired records, you may send the request to the County Clerk’s office, which will then forward it to the appropriate department. Once the appropriate department has the request, they will contact you about it and inform you of the approx fee involved, you may then decide to proceed or not.
Who may request public records?
Any citizen of the state, or any person interested in the inner workings of government may request public records in Nebraska.
Fees?
Nebraska law only permits fees charged for the actual material cost of duplication including the medium and fees for the maintenance of equipment.
Purpose and use?
Nebraska law does not require a statement of purpose and does not place restrictions on the use of public records.
Planning and Zoning
How is my property zoned?
We need to know the legal description and address.
Do I need a building permit?
We need to know the legal description and address.
How close to my property line can I build?
Setbacks are different for each zoning district. We need to know the legal description and address.
What is required for a building permit?
Need two (2) identical sets of plans at the time of application, including a plot plan, footing detail, wall detail, roof detail and floor plan.
Public Defender
How do I get a Public Defender?
We only represent clients appointed by a Judge in criminal cases. Whether or not the Judge appoints our office depends on how serious the charges are and whether the Judge believes that you cannot afford to hire your own attorney.
I need a Public Defender to file for divorce, work out visitation and child support, or landlord/tenant problems. What can I do?
The Public Defender’s office is only appointed to represent people in criminal matters (felonies and misdemeanors), contempt, paternity, mental health, or juvenile matters where either jail-time is possible, or the case involves some other liberty interest. This office also does appeals to the Nebraska Court of Appeals on criminial matters. If your matter deals with divorce or landlord/tenant problems, you will need to contact Legal Services at 2121 1st Avenue, Scottsbluff, Nebraska 69361, or telephone (308) 632-7476. On contempt matters in District Court, you will need to ask for a Court-appointed attorney by contacting the Court directly upon service of the contempt citation.
I forgot my Court date. What can I do?
If arraigned in County Court and our office is appointed, you are given a sheet of paper which lists the date, time and location of your next Court appearance. If not available, you can call our office at (308) 436-6678 and our support staff will be happy to look it up for you. If you are not represented by our office, you may call the Clerk of the County Court at (308) 436-6648.
Roads and Bridges
Requests for Service on Non-County highways?
We only have jurisdiction of some County gravel roads and County paved roads, the balance of roads in the County may be State of Nebraska, City or Village roads.
Why do you pull up shoulders of gravel roads?
We pull up gravel which has rolled down slopes and kill weeds which can become snow traps.
How often are dirt roads graveled?
Every 2 to 5 years depending on traffic.
Surveyor
Does the County Surveyor do surveys for private individuals?
No.
Are copies of survey records available to the public?
Yes.
Are county maps available for sale?
Yes.
Treasurer
When are my Real Estate & Personal Property taxes delinquent?
Delinquency Dates and Return Receipt Information
Nebraska law states that Personal Property and Real Estate taxes become Delinquent on May 1st and September 1st each year and Start accruing interest on the Delinquency Date. NE Statute 77-203 & 77-204
The Nebraska State Auditor’s Office has notified all counties that interest Must Be charged on May 1st and September 1st Unless April 30th or August 31st falls on a weekend or a holiday. If this occurs, you will have the first business day after that date to pay your taxes Without Interest.
We will adhere to this law.
If you mail your payments, we will verify the Postmark Date.
Due to Nebraska law we are no longer required to mail paid tax receipts. If you would like a receipt mailed to you, please enclose a self-addressed stamped envelope, when paying by mail.
Delinquent Interest Rate is 14 Percent.
When are tax notices mailed?
They are mailed around December 1.
What should I do if I didn’t receive a tax notice?
Call the Treasurer’s office.
How much are my taxes?
You may view your taxes online on the Real Estate Taxes page or call the Treasurer’s office.
Have my taxes been paid?
You may view your tax information online on the Real Estate Taxes page or call the Treasurer’s office.
I need to make an address change.
Call the Treasurer’s office or fill out our Change of Address Form.
Do you accept credit cards?
We accept Discover, Visa, MasterCard and American Express. A convenience fee of 2.5% will be charged to your credit/debit card when using the card for payment of any real estate or personal property tax. A credit card may also be used for the payment of motor vehicle transactions as well as driver’s licenses.
What do I do if I have a message on my tax statement that I don’t understand?
Call the Treasurer’s office.
When can I renew my driver’s license?
You may renew your expiring Nebraska license within 90 days (not three months) prior to the expiration date. If you move to a new address, you should update your Nebraska license within 60 days.
What if I lost my driver’s license?
In Nebraska, if your Permit, Driver License or State ID Card has been lost or stolen, you can order a duplicate to replace your lost card online by visiting the Nebraska DMV website or you can visit a driver licensing office. If applying online, DMV will mail you a replacement card within 20 days. The fee for a duplicate is $13.50. After you have processed your duplicate online, if you wish, you may obtain a 30-day temporary card at no cost, at any Treasurer’s office. However, if you have a change in address or a name change, you will need to visit a driver licensing office. Please call the Treasurer’s office for a list of necessary items needed prior to visiting a driver’s license exam station.
Weed Superintendent
Why do we need a noxious weed law?Â
A weed is declared noxious when it is determined that it seriously threatens the welfare of the residents of the state and a sustained effort is needed to prevent serious economic loss. Regulations are implemented to control the weed and prevent its spread.
Why does the County have to have a Weed Control Authority?
It is Nebraska State Law that each county in Nebraska will employ a Weed Control Superintendent. It will be his responsibility to enforce the Noxious Weed Control Act.
How is the County Weed Control funded?
The majority of the operating expenses are through spraying revenues that are charged to landowners for spraying.
What weed is it? What type of control should we use?
Contact the Weed Control and we will identify the problem and advise how to control it.
What about weeds such as sunflowers, bindweed, dandelions and velvetleaf?
Only those weeds designated as noxious by the Nebraska Department of Agriculture are under the jurisdiction of the weed control authority.
Can the County Weed Superintendent enter my property without permission?
Yes. The Superintendent or his inspectors may enter any property to inspect or take specimens of weeds or other materials, without the consent of the person owning or controlling such land and without being subject to any action for trespass or damages.
Can a landowner be forced to control noxious weeds on their property?
Failure to comply with a served legal notice can result in a fine up to $1,500 or being billed for control work being done.
Do lease agreements between tenants and landowners change legal responsibility to control noxious weeds?
No. All legal notices are required by law to be served to the landowner regardless of any lease agreement.
What can we do if we control our noxious weeds and our neighbors will do nothing on their land?
Call the County Weed Control, we can contact the landowner and if they refuse to control the problem, we can force spray and attach the cost to their property taxes.
I would like to have my hay certified weed free. Who should I contact?
Call the County Weed Control prior to cutting your hay. We will inspect your hay for weeds. If your crop complies we will be able to certify it weed free.
Lower Platte Weed Management Area
This website provides information about the Lower Platte Weed Management Area (LPWMA). The site provides minutes from meetings and upcoming agendas.