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 Webster 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.