ASSESSOR
Phone
402-225-2401 ext. #3
Address
150 S. Main St
PO Box 371
Nelson, NE 68961
Links
Nebraska Department of Property Assessment and Taxation
Nebraska Tax Equalization and Review Commission
Homestead Exemption Information
Personal Property FAQs
Taxable personal property is defined as tangible, depreciable, income-producing property including machinery, equipment, furniture and fixtures. This must be filed between January 1 and May 1 of each year.
What is taxable personal property?
Personal property is defined as tangible, depreciable, income-producing property including machinery, equipment, furniture and fixtures.
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 Nuckolls 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 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.
When do I need to file my return?
The schedule must be signed every year between January 1 and May 1 letting us know what was owned as of January 1. If a schedule is not signed by May 1, a 10% penalty will be added to the tax bill. If a schedule is not signed by August 1, a schedule will be prepared by our office for you and a 25% penalty will be added to the tax bill.
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.
Real Estate
The County Assessor supervises and directs the assessment of all property in Nuckolls County. Duties include: establishing, maintaining and equalizing values on real and personal property, reviewing applications for tax exemptions (real and personal property) and preparing abstracts for the State of value and certification of taxes levied. Real property that is subject to taxation must be assessed as of January 1 of each year and the value is determined using the mass appraisal method based on sales and market.
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 a 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.
Property valuations may be protested between June 1 and June 30. A protest form must be submitted to the County Clerk and a hearing time and date be set before the County Board of Equalization.
Homestead Exemptions FAQs
Homestead exemptions provide relief from property taxes by exempting all or a portion of the valuation of the homestead from taxation. You may file for a homestead exemption if you are over age 65, certain disabled individuals, or certain disabled veterans and their widows or widowers, and are owner/occupant on record of property. You may file for an exemption between April 1st and June 30th of each year.
Who May file?
Qualified applicants include:
Persons over age 65
Certain disabled individuals
Certain disabled veterans and their widows
What would disqualify me for my homestead?
If the home is valued over $115,000.
If my income is over the amount allowed.
If I sell or leave my home before August 15.
How do I file?
You must file between February 1 and June 30 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 do I need to bring?
You need to bring in anything you had for income. The forms that will have that information include:
*Form W-2 from Wages, Salaries, Fees, Commissions, Tips, and Bonuses, etc.
*Form SSA-1099 from 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
*Federal Income Tax Return
General Assessor FAQs
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.
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.
What is taxable personal property?
Personal property is defined as tangible, depreciable, income-producing property including machinery, equipment, furniture and fixtures.
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 Nuckolls 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 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 its 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 the property loses its qualifying status, we then go back three tax years and collect the difference in tax between the agricultural value and the development value, plus 6% interest on that difference. If you qualify for greenbelt, you must file a Form 456 in the Assessor’s office before August 1.
Can I protest my taxes?
No. You can only protest your valuation.
How do I protest 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 its 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.
Permissive Exemptions FAQs
Who can qualify?
An organization which is the owner of real or tangible personal property, or licensed motor vehicles, and is seeking a property tax exemption may file for an exemption if:
- The property is owned by and used exclusively for agricultural or horticultural societies; or,
- The property is:
- Owned by educational, religious, charitable or cemetery organizations;
- Used exclusively for educational, religious, charitable or cemetery purposes;
- Not owned or used for financial gain or profit to either the owner or user;
- Not used for the sale of alcoholic beverages for more than 20 hours per week; and
- Not owned or used by an organization which discriminates in membership or employment based on race, color or national origin.
When do we file?
You may file anytime in the month of December.
What do we need to bring?
Every four years you will need to bring in information such as name of organization, title of officers, directors, or partners and their addresses, and a detailed description of the use of the property. The other three years you will only need to sign the form.
What if we forget to sign?
An organization or society which fails to file an exemption application on or before December 31 may apply on or before June 30 to the County Assessor. The organization or society shall also file in writing a request with the County Board of Equalization for a waiver so that the County Assessor may consider the application for exemption. The County Board of Equalization shall grant the waiver upon a finding that good cause exists for the failure to make application on or before December 31. If a late filing is made, the Assessor shall assess a penalty of 10 percent of the tax that would have been due had the affidavit not been filed or one hundred dollars, which ever is less, for each calendar month or fraction thereof for which the filing of the affidavit missed the December deadline.
Mobile Homes FAQs
Where do I go to register my mobile home?
When purchasing a mobile home the first step is to obtain a title from Auto Registration. Next you must come into our office and fill out two forms. The first form is a 521 Mobile Home transfer statement. This form lets us know who the buyer and seller is, how the home was transferred, where the home is currently located and where it is was at the time of purchase, basic information on the home itself, the legal description, and the purchase price. The second form is a form 402. This form lets us know who owns the land and who owns the improvement (home) on the land.
What if I sell my mobile home?
When you sell your mobile home you must prorate the taxes yourself between buyer and seller. The county does not prorate taxes. You will sign the title off to the new owner and they will start the process all over again. If you sell a mobile home and the forms 521 and 402 are not filled out in our office by the new owner, the tax statement will remain in your name until this information is obtained.
What if I move my mobile home?
Before you move a mobile home a moving permit is required by the moving company. A permit will not be issued until the current taxes are paid up to date. That requires accelerating or making taxes due now instead of at the end of the year. Moving a mobile home without accelerating is punishable with a class four misdemeanor.
What do I have to do if I own a Mobile Home Park?
If you own a mobile home court, you must provide our office with an annual court report listing the date the mobile home was parked, the lot number it is located on, the owner of the mobile home, the make, year, width and length of the mobile home. The annual court report is required by January 15th of every year. Quarterly reports are due in by April 1st, July 1st, and October 1st for any changes occurring after the annual report.
ASSESSOR: Susan Rogers
DEPUTY ASSESSOR: Lisa Kovanda
ASSESSOR CLERK: Samantha Haba
Assessor Duties
The Nuckolls 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 and deputy must be certified by the Nebraska Department of Property assessment and Taxation in order of hold office and must obtain continuing education hours each four year period to be eligible to receive approval by the Property Tax Administrator for re-certification.
General Information Available
• Valuation of all Real Property
• Tax district Information
• Personal Property
• Homestead Exemption Application
• Ownership of real property