Are the Assessed Values available online? Yes, the Assessed Values are available online through the Treasurer’s Taxes Online Program. You may also call the Assessor’s office 402-372-6000 or stop in and review the records. All Records are public records. How is the assessed value determined? The State of Nebraska requires that we value all residential, (includes farm improvements also), recreational and commercial properties at 100% of market value. The acceptable range is 92% to 100%. State law requires the property be valued according to past sales that have occurred over a 2 year period for residential and recreational and a 3 year period for commercial properties. Agricultural land is to be valued at 75% of market value. Law requires study of past sales that occurred over a 3 year period for agricultural land. The acceptable range of value is 69% to 75%. How do I protest my valuation? First, contact the assessor’s office, they can explain how your property was valued. This also gives the assessor a chance to verify your records for 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. More detailed information: www.revenue.ne.gov/PAD/infoguide/Real_Property_Valuation_Protest_Info_Guide_2009.pdf 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. 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. The assessed value determines your proportion of the requested budgets. Can I protest my taxes? No. You can only protest your valuation. Who establishes a new physical address? The City establishes the address for properties in the City limits. The County Assessor’s office establishes the rural physical address (911 address). Does the Assessor’s office have records of boundary lines? The Assessor’s office maintains property records that consist of legal descriptions that are displayed with our GIS (Geographic Information System) and the Cadastral Books. Actual boundary lines for properities may require a Surveyor’s assistance. What kind of improvements should be reported to the Assessor’s Office? ALL improvements to real property are to be reported to the County Assessor’s office. If the value will be $2,500 or more, it must be reported BEFORE making the improvements to the property. The information statement is provided by the County Assessor’s office. 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. for more detailed information: www.revenue.ne.gov/PAD/infoguide/real_property.pdf What is taxable personal property? Personal property is defined as tangible, depreciable income producing property including machinery and equipment, furniture and fixtures. For more detailed information: www.revenue.ne.gov/PAD/infoguide/personal_property.pdf 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 Cuming 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.
  • Who can file for a homestead exemption? Persons over Age 65; Certain Disabled Individuals; or Certain Disabled Veterans and their Widow(er)s. All Groups must annually file an application or status certification and an income statement with the county assessor after February 1 and on or before June 30. 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. Who can apply for Permissive Exemptions FAQ? An organization that is educational, religious, charitable, and/or a cemetery may apply for a Permissive Exemption. There is a five (5) part statutory test that is prescribed for determining eligibility for educational, religious, and charitable, and cemetery property tax exemptions. The five (5) mandated criteria are ownership, exclusive use, not financial gain or profit, restricted alcoholic liquor sales and prohibited discrimination. The property must meet all five (5) criteria for the exemption to be allowed. What do I need to bring to apply for a homestead exemption? You need to bring in anything you had for income. The forms that will have that information includes:
  • Copy of Federal Tax Return
  • 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
  • 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 your information in and we will fill it out for you. What would disqualify me for my homestead? If the home is valued over 200% of the County’s average assessed value of single family residential property. If my income is over the amount allowed. If I sell or leave my home before August 15th. Who May file? Qualified applicants include:
  • Persons over age 65
  • Certain disabled individuals
  • Certain disabled veterans and their widows
  • 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. 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 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. 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 Cuming 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 taxable personal property? Personal property is defined as tangible, depreciable income producing property including machinery and equipment, furniture and fixtures.
     

    CLERK

    Where can I find Board of Supervisor and Board of Equalization minutes and agendas? The Board of Supervisor and Board of Equalization minutes and current agendas are published on this website. The minutes of the meetings are also published in the legal newspaper within ten days of the meeting. All agendas, minutes and board correspondence are available at the County Clerk’s Office during regular business hours. Where do I apply for a marriage license, how long in advance may I apply and is there a waiting period? You may apply for a marriage license in any county in Nebraska. The Nebraska license will allow you to be married anywhere in Nebraska. The license is good for up to one year and there is no waiting period. Do you need a blood test to apply for a marriage license? No What do I need to apply for a marriage license?
    • Proof of Identification (Driver’s License, ID Card, Birth Certificate or Passport)
    • Social Security Number if a US citizen.
    • If either party was married before, the date the last marriage ended will be needed.
    How old do you need to be to get married in the State of Nebraska? You need to be at least 17 years of age. If age 17 or 18, parent consent is required. What is the process to obtain a special event liquor license? See related link:  Special Designated Liquor Licenses

    ELECTION

    How do I register to vote? You can register to vote in the Clerk’s Office during regular working hours. When you renew your driver’s license, you can register to vote or update your voter registration information. Voter registration forms are available in the post offices in the county. If you have moved within the county since the last election, you will need to complete a new voter registration form to avoid delays at your polling place.  You may also register to vote online by following this link: https://www.nebraska.gov/apps-sos-voter-registration/   If you moved from another state or county, you need to register in the county where you currently live. When is the deadline to register to vote? The deadline to register to vote is the 3rd Friday before an election my mail and through DMV and the 2nd Friday before an election for in person voter registration. In person voter registration in done at the County Clerk’s Office. How to I vote early? Anytime before the close of business on the second Friday preceding an election, ballots may be mailed to you by calling or emailing the County Clerk’s Office or by submitting an application for early voting to the County Clerk. To vote early after the second Friday preceding an election and before election day, you must vote in person in the Clerk’s Office. What if I am sick on Election Day and can’t make it to the polls? You can have a family member or friend act as your agent to pick up your ballot from the County Clerk’s Office before 7:00 p.m. How to I become a poll worker? Please call the County Clerk’s Office. Where do I go to vote? Registered voters living in West Point vote at the Nielsen Community Center. Registered voters living in Beemer Village, Beemer Township and Logan Township vote at the Beemer Municipal Building Registered voters living in Bancroft Village, Bancroft Township, Cleveland Township, and Neligh Township vote in the Bancroft Fire Hall Registered voters living in the City of Wisner, Wisner Township, Blaine Township and Grant Township vote in the Wisner City Auditorium Registered voters living in Cuming Township, Garfield Township, Sherman Township and St. Charles Township vote at the Nielsen Community Center. Registered voters living in Lincoln Township, Monterey Township, Bismark Township and Elkhorn Township receive their ballot by mail What time are the polls open? 8:00 a.m. to 8:00 p.m. Link to voter forms: http://www.sos.ne.gov/elec/ele_forms.html

    REGISTER OF DEEDS

    Can I access land records online? Yes - http://www.nebraskadeedsonline.us/ Can I e-record documents? Yes, we accept electronic documents through a third party vender. See the following links. https://simplifile.com/eRecording/ or https://www.cscglobal.com What are the filing fees to file a document in the Register of Deeds Office? $10.00 for the first page and $6.00 for each additional page. What is a documentary stamp tax? This tax is collected on all non-exempt transactions when a parcel of land changes ownership. It is $2.25 per $1000.00 of the sale price and made payable to the Register of Deeds Office at the time of filing. When is a 521 form required to be filed? A 521 form is required when a deed is filed.  There are some other rare situations that required a 521 form.  Contact the County Clerk's Office for questions. Link to 521 form: http://www.revenue.nebraska.gov/PAD/forms/521_Real_Estate_Transfer_Statement.pdf
     
     

    District Court FAQs

      Can I get a copy of my divorce decree? Yes, the cost is 25 cents per page.   When does a passport expire? For persons under 16 a passport expires in five years. For persons 16 and over a passport expires after 10 years.   How much does a passport cost? $135 for persons under 16 and $105 for persons 16 and older passport card (land travel only) for persons under 16 $40 and for persons 16 and older $55   What do I need to get a passport? Certified copy of birth certificate, one passport picture, driver’s license or ID card   How long does it take to get a passport? Allow six weeks.   Can I look at the naturalization papers? Yes, but most of the information is turned over to the State Historical Society in Lincoln NE.   How do I get a Protection Order? By filing an application with the Clerk of District Court. Forms are provided by the Court Clerk. Help filling out the form is available if needed from “The Bridge”, 402-372-2204 – 24 hour crisis line 888-721-4340 - http://www.bridgefromviolence.com/
     
     
    Can we have a sign placed at this site? (stop sign, slow children, farm equipment, etc.) An engineer study is required before any regulatory signs can be placed. All requests are reviewed and appropriate action taken. Can someone look at a site where there’s a culvert, bridge or shoulder problem? We will take the information and set a time mutually convenient to inspect the location. Who do I contact to get gravel/maintenance on my township road? Township Officials. Can I get a field entrance at my property? The Board of Supervisors have set a policy that the county will provide one field entrance per tract. Cost of a tube, future repairs, extensions and additional entrances would be at the expense of the landowner. All entrances need to be reviewed by the Road Department and permission for location etc. must be obtained prior to construction. When will the new bridge/culvert be completed at my location? The County’s One and Six Year Plan can give an estimated date of completion. If the project is in the One Year Plan, we can determine the expected date.
     
     
    How long do I have to change my motor vehicle license if I move? New residents have 30 days In State – renew in your new county seat when the plates expire. How long do I have to change my driver’s license if I move? New residents have 30 days In state changes have 60 days When are the Drivers Examiners in Cuming County? Every Tuesday except holidays – 9:00 a.m.-12:00 p.m. & 1:00 p.m. – 4:00 p.m. What to I need to title and license a vehicle if I am moving into Cuming County from another state? Your current title and proof of insurance. You will need to bring the motor vehicle with you. An inspection by the Sheriff’s Department is needed before the vehicle can be titled or licensed. What do I need to title and license a vehicle purchased in another state? A title or manufactured certificate of origin properly assigned to you, proof of insurance and a bill of sale. You will need to bring the motor vehicle with you. An inspection by the Sheriff’s Department is needed before the vehicle can be titled or licensed. What do I need to title and license a new or used vehicle? A manufactured certificate of origin or a Nebraska title properly assigned to you, proof of insurance, Form 6 (sales tax) if purchased from a dealer in Nebraska or a bill of sale if purchased privately, lease agreement if a leased vehicle (This information is for vehicles only. Trailers, ATV’s, motor homes and boats requirements may be different. Please contact the Treasurer’s Office at 372-6011)
     
     
    Where can I find information on the Cuming County Zoning Regulations? Copies of the Zoning Regulations are available on the Cuming County Website, in the public libraries, & in the Planning & Zoning (P&Z) Department Office. Who should I contact if I have questions or comments? Cuming County Planning & Zoning Department Becky Lerch 200 South Lincoln Street, Room 202 West Point, NE 68788 Phone: 402-372-6008 E-mail: zoning@cumingcounty.ne.gov What is the procedure for obtaining a Variance? A Request for Variance must be submitted to the P&Z Department on forms provided by the Department. The P&Z Administrator will review the request and make a recommendation to the Board of Adjustment. The Board of Adjustment will make a determination to grant or reject the request. What papers are required for a Conditional Use Permit hearing? A Request for Conditional Use Permit form, Release and Waiver form, both of which must be obtained from the P&Z Office. A legal survey of the property in question must be provided by the applicant. A list of neighboring properties that will be notified by the P&Z Administrator must be provided by a registered Abstractor. A Checklist is available from the P&Z Office that lists other requirements in order to obtain a Conditional Use Permit. When do I need a permit to expand my Livestock Feeding Operation (LFO)? A Permit is required for new LFOs greater than 300 Animal Units (A.U.) or for any existing LFO that increases the number of A.U.s from one level to a higher level. A.U. levels are 301-1,000; 1,001-2,500; 2,501-5,000; 5,001-7,500; 7,501-10,000; 10,001-17,500; 17,501-25,000; and 25,001 or more. Am I allowed to build a new house on my location? It depends in which Zoning District the property is located, the size of the acreage, presence of an existing home, etc. Specific information may be obtained from the P&Z Department. What is the minimum number of acres required to sell an Existing Farmstead? In an AG-1 district, you must have more than 10 acres. In an AG-2 district you must need at least 5 acres. Please contact our office for specifics.
     
     

    Dispatch Center FAQs

      How to report an emergency? Dial 911 Possible questions you will be asked when you dial 911: Where is your emergency? What is your emergency? When did the emergency occur? What is your name? What number can you be called back at? What are some examples of emergencies? (this list is not all inclusive) Fires Car accidents with injuries or if it is unknown if there are injuries A crime in progress Injuries needing immediate medical attention Life threatening situations (heart attack, stroke, seizure, fall from a height, trouble breathing, loss of consciousness) How to report non-emergencies? Call the Dispatch Center at 402-372-6009 What are some examples of non emergencies? (this list is not all inclusive) Dogs at large Car accidents without injuries A crime that is not in progress If you are not sure what you are reporting is an emergency or not, dial 911. Emergency and non emergency calls are answered by the Cuming County Dispatcher on duty. Where to find information on road conditions? Dial 511 www.511.nebraska.gov

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