Frequently Asked Questions (FAQs)
Who is the assessor?
The assessor is the government official responsible for establishing the value of real property and personal property for the purpose of taxation.
What are property taxes?
Property taxes are funds generated by taxing the value of real estate, personal property, and motor vehicles.
Who pays them?
All owners of taxable real estate, personal property, and motor vehicles located within the state. This includes businesses, farmers, homeowners, and individuals.
Who collects them?
The county treasurer collects property taxes and distributes them to local subdivisions of government, according to their budgets.
What are property taxes used for?
Property taxes are used entirely to support local subdivisions of government and are a major source of funding for their operation. Taxes help fund essential services such as education, fire and police protection, streets, sewers, county roads and bridges, senior citizen transportation, natural resource districts, parks and recreational areas, and many other local services.
How are tax rates determined?
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.
Example of District 27001 (Papillion) Tax Rate Breakdown
| Fund # | Fund Description | Levy |
|---|---|---|
| 1 | COUNTY LEVY | 0.2999 |
| 127 | PAPILLION SCHOOL | 0.097955 |
| 180 | SCHL DIST 27 BOND 1 | 0.014072 |
| 183 | SCHL DIST 27 BOND 2 | 0.026313 |
| 185 | SCHL DIST 27 BOND 3 | 0.106792 |
| 186 | SCHL DIST 27 BOND 4 | 0.055564 |
| 199 | LEARN COMM-GENERAL | 0.95 |
| 200 | LEARN COMM-SPEC BLDG | 0 |
| 201 | LEARN COMM-CAPITAL~PROJECTS | 0.00125 |
| 202 | ELEM LEARN COM | 0.01 |
| 427 | PAPILLION CITY | 0.172993 |
| 428 | PAPIL CITY BOND | 0.232113 |
| 501 | PAPIO NATURAL RESRCE | 0.032753 |
| 801 | METRO COMMUNITY COLL | 0.085 |
| 901 | AGRICULTURAL SOCIETY | 0.001136 |
| 1003 | ED SERVICE UNIT 3 | 0.016108 |
| TOTAL | 2.101949 |
Why do taxes increase every year?
As the cost of providing services increases, the subdivisions may increase their budgets and likewise their property tax requirements. Control over the spending of property taxes lies with the taxpayers participation in the governing process by attending budget hearings and becoming fully informed as to how the tax dollars are being spent. In this manner, each taxpayer can be involved in determining the spending priorities of local government.
How do property value increases affect my taxes?
Property taxes do not increase proportionately to valuation increases. If budget requests increase modestly, then tax rates and tax dollars often increase modestly.
What does my valuation represent?
The market value of your property as of January 1st.
How does the assessor arrive at this valuation?
By using mass appraisal techniques including the cost, income, and sales comparison approach to value.
How do I know when my valuation has changed?
The assessor must notify you by mail if your valuation has increased or decreased from the previous year on or before June 1st.
What causes my valuation to change?
Changes in the physical makeup of your property, such as additions, remodeling, or new buildings will impact your valuation. Changes in the marketplace can also affect your valuation. A reappraisal in your county may also result in your valuation changing.
How do I contest 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 is the property record file?
The property record file is only maintained in the Assessor's office. A screen shot of a web page from a program maintained by a different office which takes certain information from several offices does not constitute a property record file.
How do I get a copy of the property record file?
If you own the property and you would like a copy of the property record file mailed or emailed to you, there is no cost.
However, there is a fee involved for copies of the files which are not owned by the taxpayer and they must be picked up from the office.
The Nebraska Department of Revenue Property Assessment Division website is
http://www.revenue.ne.gov/PAD/.