- Assessor site
- https://revenue.nebraska.gov/PAD/county-assessors-and-parcel-search ↗
- Search by
- office contact via the Nebraska Dept of Revenue county-assessor directory; parcel search via Nebraska Assessors Online
- Reassessment cycle
- 93 elected COUNTY ASSESSORS value all property as of JANUARY 1; the Dept of Revenue PROPERTY ASSESSMENT DIVISION supervises + centrally assesses railroads/public-service/utility, and the TAX EQUALIZATION AND REVIEW COMMISSION (TERC) hears appeals + equalizes statewide. ACTUAL VALUE with all real property REASSESSED ANNUALLY at 100% of actual value EXCEPT AGRICULTURAL & HORTICULTURAL LAND at 75% (cut from 80% in 2007; special valuation / greenbelt via Form 456). A county's level must stay within 92-100% (ag 69-75%) or TERC equalizes it.
- Reassessment trigger
- Every January 1. TERC may adjust a class/subclass in any county early-April to mid-May for equalization. Valuation-change notices mailed by JUNE 1 to owners of record as of May 20.
- Personal & intangible property
- Tangible personal property IS taxed at 100% of net book taxable value (statutory depreciation) — self-reported returns to the county assessor by MAY 1 (10%/25% late penalties).
- CRE forecasting note
- Model the split: nearly everything at 100% of actual value, but ag/horticultural land at 75% — a large base-shifting factor in this ag-heavy state, so check classification and the special-valuation option (Form 456). The calendar is the trap: notice by June 1, protest to the County Board of Equalization by June 30 (no rolling window), then TERC by AUGUST 24 with a filing fee. The CBOE can RAISE an under-assessed parcel on protest. Railroads and public-service/utility are PAD's central assessment. Watch TERC's annual class/subclass equalization pulling a county back within the 92-100% band (69-75% for ag).
- Residential note
- Homes are assessed at 100% of actual (market) value as of January 1, reassessed every year. There's no assessment cap, but relief is real if you claim it: categorical HOMESTEAD EXEMPTIONS (over-65, disabled, and disabled-veteran categories, income- and value-tested) are applied for through the county assessor by about June 30; the PROPERTY TAX CREDIT comes off your bill automatically; and the school-district tax credit (formerly the LB 1107 income-tax credit) is applied AUTOMATICALLY on your property tax statement under LB 34 (2024) — no filing needed. To contest a value: talk to the assessor first, then file a protest with the County Board of Equalization between June 1 and June 30, and appeal to TERC by August 24 if needed.
SPLIT RATE — Nebraska assesses almost everything at 100% of actual value, but AGRICULTURAL and horticultural land at just 75% (cut from 80% back in 2007) — and since ag land is a large share of the base, that discount shifts tax toward residential and commercial. Special valuation ('greenbelt', Form 456) can lower qualifying ag value further to its uninfluenced use value.
APPEAL DEADLINE — A tight, unforgiving calendar: valuation notices by JUNE 1, protest to the County Board of Equalization JUNE 1-30 (no rolling window — miss it and wait a year), CBOE decision by about July 25 (August 10 if extended in large counties), then appeal to TERC by AUGUST 24 (September 10 only if your county extended) — and TERC charges a filing fee with no e-filing. The CBOE can RAISE your value if it finds the parcel under-assessed.
REVENUE DRIVEN RATES — TERC equalizes annually — it can raise or lower an entire class or subclass of real property in a county to pull that county's assessment level back within the required 92-100% of actual value (69-75% for ag/horticultural land), a change owners neither cause nor protest parcel-by-parcel.
FILING REQUIRED RELIEF — Relief is claim-based: personal-property returns are due to the county assessor by MAY 1 (late penalties); homestead exemptions (over-65, disabled, veteran) are applied for through the assessor by about June 30; and the school-district property tax credit is now FRONTLOADED automatically onto the property tax statement (LB 34, 2024, replacing the old LB 1107 income-tax-return credit).
STATE ASSESSED — The Property Assessment Division centrally values railroad, public-service/utility, and car-line and air-carrier property (which crosses county lines) — the county assessor does not set those values.
Note: Hyannis is the seat of GRANT County — distinct from the CITY of Grant, which seats Perkins County. The Grant County Assessor's office in Hyannis values property here at actual (market) value each January 1 — 100% for most property, 75% for agricultural and horticultural land. Reach the office through the Nebraska Department of Revenue's county-assessor directory at the link; Nebraska Assessors Online (run by the county officials' association) carries parcel search. The calendar is tight: a valuation-change notice by June 1, then you protest to the County Board of Equalization between June 1 and June 30, and appeal to TERC by August 24. Personal-property returns are due May 1, and the school-district tax credit now appears automatically on your property tax statement (LB 34, 2024) — no separate filing.
Primary sources: Nebraska Dept of Revenue Property Assessment FAQs + Real Property Assessment Guide (100% actual except ag/hort 75%, Form 456, Jan 1, protest June 1-30, CBOE by July 25/Aug 10, 92-100% level); TERC official site (constitutional body 1996, appeal by Aug 24/Sept 10, filing fee, no e-filing, burden on owner, Court of Appeals); Lincoln County + McGrath North (Form 422, CBOE may raise, tax due Dec 31); AppealDesk (ag 75% from 80%, homestead, LB 1107 credit); NE DoR PAD directory (all 93, Cnty# 1-93); Neb. Rev. Stat. ch. 77 (as of 2026-07-05). Confirm current rules and figures with the assessing authority before any use.