Vicki L. Haskell - Assessor
Staff
Jerry Zabokrtsky - Real Estate & GIS Clerk
Kylie Roelfs - Personal Property Clerk
Sharon Elgert - Part Time Clerk

Office Hours
Monday - Friday 8:00 a.m. to 5:00 p.m.
For General Information email: assessorinfo@jeffconebraska.us
Please be aware that email addresses are checked daily but are not continuously monitored.

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 State of Nebraska Assessors Certificate certified by the property Tax Administrator and annually takes training sessions to obtain the necessary credit hours to maintain this certificate.

Property Record Cards are an open public record that may be inspected by anyone. These record cards contain all information required by regulation 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 and cabin trailers and mobile homes, minerals quarries, mineral springs and wells, oil and 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.)
        Taxpayers who are 65 years or older by Jan. 1, have certain disabilities, or are veterans of specified foreign wars may qualify. They must own and occupy the property and meet income requirements, which are calculated according to the taxpayer's federal adjusted gross income. The income requirements may change yearly. Check with the Assessor's office for more details.
        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 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 the following criteria:

• Be owned by the educational, religious, charitable, or cemetery organization of any organization for the exclusive benefit of any educational, religious, charitable, or cemetery organization.
• Be used exclusively for educational, religious, charitable or cemetery purposes.
• Not be used for financial gain or profit to either the owner or user.
• Not be used for the sale of alcoholic liquors for more then 20 hours per week.
• Not be owned or used by an organization which discriminates in membership or employment based on race, color, national origin.

This exemption is also for property owned or used exclusively for agricultural and horticultural societies.

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 or 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 thru July 31 all schedules will receive a 10% penalty and after July 31 a 25% penalty will be assessed. The taxpayer's federal income tax depreciation schedule is used as a basis for the personal property return and is requested along with the signed schedule.

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 and DILLER. 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 Jefferson County Assessor or Clerk's Office. The County Board of Equalization hears protests and decisions are made by July 25 or before and a notice sent to the protester as to their decision.

TERC is the Tax Equalization and Review Commission. If a property owner is not satisfied with the decision of the County Board on a protest filed, a protest may be filed with the TERC between July 25 and August 25. Forms are available at the County Clerk's Office.

Helpful Links:

Jefferson County Online Tax Payment
Tax Equalization and Review Commission (TERC)
Nebraska Association of County Officials (NACO)
Department of Revenue

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