Assessor FAQs

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.