Mary Banahan - Assessor
Kylie Roelfs - Deputy Assessor/Personal Property Clerk
Jerry Zabokrtsky - Real Estate & GIS Clerk
Monday - Friday 8:00 a.m. to 5:00 p.m.
For General Information email: firstname.lastname@example.org
Please be aware that email is checked daily but are not continuously monitored. Email messages from unidentifiable sources will not be opened.
The County Assessor has the duty to value all real and personal property
in the County as of January 1, 12:01 a.m. (77-1301) as a basis for the
county board to levy taxes. The assessor holds a Nebraska County Asessor/Deputy Assessor Certificate issued by the property Tax Administrator or Tax Commissioner and takes
Continuing Education courses to obtain the necessary credit hours to retain the certificate.
Property Record Cards are an open public record that may be inspected
by anyone. These record cards contain all information required by Reg.
10-004, which include the legal description, property owner, classification
codes and supporting documentation.
Real property includes all land, buildings,
fixtures, improvements, improvements on leased land, cabin trailers, mobile homes, mineral quarries, mineral springs and wells, oil wells,
gas wells, overriding royalty interests, and production payments with
respect to oil or gas leases.
Homestead Exemption Applications are available in the County Assessor's
office from February 2 thru June 30. (Applicants that filed an exemption
form the previous year will receive a preprinted form in the mail.) They are also available online at www.revenue.nebraska.gov/PAD
Taxpayers who are 65 years of age by January
1, have certain disabilities, or are veterans of specified foreign wars
may qualify. They must own and occupy the residence and meet income guidelines. The income criteria may change yearly. Check with the Assessor's
office for more information.
Homestead exemption applications are accepted
and processed according to State Statute 77-3510 through 77-3528. Applications
will be accepted from February 2 through June 30.
Permissive Exemptions Applications are available in the County
Assessor's office and online, for educational, religious charitable and cemetery organizations
that may apply for tax exempt status to the County Board of Equalization.
To qualify the property must meet all five of the following criteria:
- Owned by the educational, religious, charitable, or cemetery
organization of any organization for the exclusive benefit of any
educational, religious, charitable, or cemetery organization.
- Used exclusively for educational, religious, charitable or cemetery
- Not used for financial gain or profit to either the owner or
- Not used for the sale of alcoholic liquors for more than 20
hours per week.
- Not owned or used by an organization which discriminates in
membership or employment based on race, color, or national origin.
This exemption is also for property owned or used exclusively for
agricultural and horticultural societies.
Property tax exemptions are to be strictly construed and the burden of proof is on the party seeking an exemption to show that the property is eligible for exemption. (Reg. 40-002.02)
Organizations must file for exemption on or before December 31 of the
year proceeding the year the exemption is sought.
Personal Property is the depreciable equipment used in a trade,
business, or used for the production of income. If you hold or own any
depreciable tangible personal property as of January 1 at 12:01 a.m. of
the year for which the assessment is being made, you must file a Nebraska
Personal Property Return. All returns are to be filed by May 1. From
May 2 through June 30 all schedules will receive a 10% penalty and on July 1 a 25% penalty will be assessed. The taxpayer's federal income
tax depreciation worksheet is used as a basis for the personal property
return and is required along with the signed schedule.
Personal property returns may be filed online as of January 1,2014
Rural Zoning has been established in Jefferson County. Any improvements
made to existing buildings, new or added structures to a property must
receive a permit from the Jefferson County Zoning Manager
Zoned towns in Jefferson County include: FAIRBURY, PLYMOUTH, DILLER, AND JANSEN.
Permits for improvements, new or added structures must be filed with the
city/village clerk. Other incorporated villages that do not have zoning
may have permits available. If a permit is not filed, an improvement statement
must be filed with the County Assessor's office for any improvements or
alterations in property that amount to $2,500 or more. (77-1318.01)
Protest for Real or Personal Property valuations are to be filed
with the County Clerk between June 1 and June 30. Forms are available
at the County Assessor's office, County Clerk's office or online. Make sure you use Form 422. The County Board of
Equalization holds protest hearings and decisions are made on or before July 25. A notice is sent to the protester within 7 days as to the board's decision.
TERC is the Tax Equalization
and Review Commission. If a property owner is not satisfied with the decision
of the County Board of Equalization, a protest may be filed with the
TERC between July 25 and August 25. Forms are available at the County
Clerk's office or online at www.terc.ne.gov.
www.nebraskaassessorsonline.us - assessor parcel information
www.revenue.nebraska.gov - Dept. of Revenue forms & information
www.terc.ne.gov - Tax Equalization and Review Commission
www.nebraskataxesonline.us - online tax payment information
www.nacone.org - Nebraska Association of County Officials