Property Tax Experts
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What is the assessment process?
Between January 1 and March 19 of each year, the assessor updates and revises
the real property assessment roll. After March 19 and on or before June 1, the
assessor shall implement adjustments to real property values for actions of the
Tax Equalization and Review Commission. On or before June 1, the assessor shall
notify by first class mail, the owner of record as of May 20 of every item of real
property that has been assessed at a value different than in the previous year.
Immediately upon completion of the assessment roll, the assessor shall publish a
certification in a newspaper of general circulation that the real property
assessment roll is complete and notices of valuation changes have been mailed
and provide the final date for filing protests with the county board of equalization.

For taxpayers who may be experiencing difficulty in paying their property taxes,
there may be help.  Most cities in the United States have Property Tax Poverty
Exemption Policy and Guidelines. You may be eligible to waive your annual
property tax for one year
read more
Homestead exemption applications may be filed at the local county
assessor’s office from February 2nd through June 30th. Since February
2, 2008 falls on a Saturday, applications may be filed beginning Monday
February 4, 2008 and no later than June 30, 2008 at the county
assessor’s office.

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.
In Nebraska, a homestead exemption is available to three groups of
persons:





a) persons over age 65;
b) certain disabled individuals; or
c) certain disabled veterans and their widow(er)s.

Each category is subject to household income limitations. Information
about the homestead exemption program including maximum value and
maximum exemption requirements is available on the Nebraska
Department of Revenue’s website:
http://www.revenue.ne.gov/homestead.htm.
For more information on homestead exemption, please contact your
county assessor’s office, or Mark Rosenberg at the Nebraska Department
of Revenue toll free at 1-877-339-0631, ext. 5882.

What if the property owner disagrees with the assessment of
his/her real property?
Persons who disagree with the assessment of
their property may protest the assessment. All protests must be filed with
the county clerk on or before June 30. If June 30 falls on a Saturday or
Sunday, the protest will be considered timely filed on the next business
day. If a protest is not timely filed it will automatically be dismissed. The
protest must be signed by protester. Filed in triplicate, contain a
description of the property and a written statement of the reason why the
requested change in assessment should be made. Failure to state the
reason(s) for the protest, or the description of the property will result in an
automatic dismissal of the protest.

When does the county board of equalization review the protests?
On or before June 1 and on or before July 25 the county board of
equalization reviews and decides the protests, or on or before August 10
if the county has adopted a resolution to extend the deadline for hearing
protests. If July 25, or August 10 falls on a Saturday or Sunday, the board
must meet on the previous business day. The county board of
equalization has the authority to appoint referees to hear the protests, but
the county board makes the final determination. No hearing shall be held
before a single commissioner or supervisor. If an owner requests a
reduction in valuation, the owner waives notice of an increase in the
valuation should the county board of equalization find the real property to
be undervalued.
Nebraska Property Tax Home Page
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