County Assessor

The county assessor has the duty to value all real and personal property in the county as a basis for the county board to levy taxes. The assessor must be certified by the Department of Property Assessment and Taxation in order to file for and hold office and must obtain 60 hours of continuing education credit each four-year period to be eligible to receive approval by the Property Tax Administrator for re-certification

The County Assessor is an elected official who has general supervision over and the direction of the assessment of all property in his or her county. The duties are prescribed by Nebraska Statutes, Rules and Regulations (Chapter 77), which have the effect of law. The following is a partial list of those duties:

• Administer the assessment statutes of Nebraska law.
• Establish and maintain fair and equitable value on all real and personal property within the county.
• Attend all meetings of the County Board of Equalization.
• Review all applications for religious, charitable and educational tax exemptions.
• Review all applications for Homestead Exemptions.
• Maintain cadastral records (i.e., parcel maps) on all property in the county.
• Prepare abstract of value and certification of taxes levied for State Property Tax Administrator.
• Prepare annual tax roll for the County Treasurer.