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Property Assessment Educational Opportunities

Reporting  ||  Sales File  ||  Appraisal/Assessment  ||  Property Assessment Division

The Nebraska Department of Revenue, Property Assessment Division (Division) provides educational opportunities that relate to the valuation and assessment process of property in the State of Nebraska. There are currently two formats used to provide education: 1) small classes that are taught in-person by Division staff; or 2) using “Microsoft LiveMeeting” software to create an online class that allows multiple attendees to participate from different locations.

The course offerings have been grouped by topic into four educational sections that encompass many facets of the county assessor's office - reporting required of the assessor throughout the year, the program known as the sales file, the appraisal/assessment function of the assessor office, and a general knowledge of the functions of the Division as it relates to the county assessor. These opportunities are offered upon request and provide continuing education hours for Nebraska County Assessor/Deputy County Assessor Certificate holders. If you are interested in any of these educational opportunities, please contact the Division's Education Coordinator, Grace Willnerd at 402‑471‑5982, or grace.willnerd@nebraska.gov.

Class time and educational credit hours provided may vary depending on the amount of attendee participation in the class. The total number of hours that will be given for continuing education hours will be determined after the class has been completed.


Reporting Topics

Reporting Topics are designed to provide education to county assessors and their office staff on reports they are charged with either creating or sending to the Division throughout the year. For each report, instructions are provided on how to create the report, an estimation of time required to complete the report, and when that report is required to be filed. Examples of what the final version of the report might look like will also be provided.

Certification of Tax Lists and
Certificate of Taxes Levied Report (CTL)
Suggested Class Size: 5-25
(1 hour)

This presentation provides county assessors with an understanding of critical value and tax information pertaining to the tax lists and CTL. Topics include: review of statutory duties; information considered for each type of tax list (real, personal, and centrally assessed); preparing certification of tax lists totals and warrants for collection for the county treasurer; preparation for the CTL; electronic transfer of information to the state; reconciling value and taxes between the tax lists totals and CTL; and documentation for future audit.

Exemptions: Government-owned & Permissive
Suggested Class Size: 5-25
(2 hours)

This presentation provides a description of the exemption process. Detailed information of the expectations of those filing for an exemption and the procedures required of the county assessor's office are also discussed. Topics covered include: understanding definitions; reviewing qualifications; filing requirements; determining taxability; administering leased property; valuation assessment; overseeing protests; change of use or ownership throughout the year; and administering penalties.

Homestead Exemptions
Suggested Class Size: 5-25
(1 hour)

This presentation describes the administration of the homestead exemption program including the categories of exemptions. A review of the homestead exemption form along with a description of the process and procedures in place are discussed.

Tax Increment Financing
Suggested Class Size: 5-25
(1 hour)

The community redevelopment laws allow for the increased property taxes generated by improvement of blighted property to be used to pay for the financing of the redevelopment which is known as tax increment financing (TIF). The TIF presentation provides an overview of the requirements for cities to implement TIF projects and reviews the county assessor's duties for administering the property assessment and taxation laws for properties in a TIF project.

Topics can also include:

  • Aircraft Report
  • Special Value Methodology
  • 3-Year Plan
  • Valuation Change Notices
  • School District Taxable Value Report
  • Tax List

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Sales File Topics

Sales File Topics give an in-depth look at the various functions that can be performed using the state sales file. Course lengths may vary, as some presentations are designed to provide an all-encompassing look at the sales file, while others are specifically tailored towards certain aspects of the sales file.

Sales File
Suggested Class Size: 5-25
(1 hour)

This presentation incorporates most of the classes in the Sales File Topics into a sweeping overview of the sales file. Sales file functions are described, examples are provided, and hands-on demonstrations are given, as time allows.

Sales File Practice Manual
Suggested Class Size: 2-10
(3 hours)

This presentation provides a step-by-step process of working through the state sales file. It provides a workbook overview and instruction on building the state sales file records; explanation of fields; coding requirements; submission schedules; electronic transfer of data; multiple parcel combination sales; roster information; correction procedures; generating reports; and working with “what-if” queries. The presentation also addresses the completion and submission process of the abstract and assessed value update (AVU).

Sales Qualification
Suggested Class Size: 2-25
(1 hour)

This presentation studies the qualification determination portion of a sale. By going through all possible qualification results, the students build a better understanding of what types of sales fit into which category. This course may be combined with the Sales Review and Sales Verification courses into a larger class entitled “Sales.”

Sales Review
Suggested Class Size: 2-25
(1 hour)

This presentation is a review of what criteria must be met for a transaction to be considered a sale and provides reference tools for those involved in the sales review process. This course may be combined with the Sales Verification and Sales Qualification courses into a larger class entitled “Sales.”

Sales Verification
Suggested Class Size: 2-25
(1 hour)

This presentation is a review of the importance of the verification and documentation of all transactions to ensure consistency while creating the state sales file. The class reviews statutory guidelines and provides suggested information to document when verification of a sale is completed. This presentation may be combined with Sales Review and Sales Qualification into a larger presentation entitled "Sales."

Topics can also include:

  • Queries/Rosters
  • Exports
  • Computer Assisted Mass Appraisal (CAMA) Systems
  • Form 451 Real Estate Transfers/Documentary Stamps
  • Form 45 Abstract Data
  • AVU (Manual/Electronic)
  • Summer Rosters
  • Abstract

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Appraisal/Assessment Topics

Appraisal/Assessment Topics offer education to county assessor offices on the appraisal and assessment functions of their office. Whether there is an experienced appraiser on staff, or someone just beginning to work with appraisal tools, these topics provide assistance in learning appraisal tools to be used in conjunction with the performance of county assessor functions and vary from beginner appraisal conceptual courses to more in-depth courses.

Agricultural Land Market Areas
Suggested Class Size: 5-25
(1.5 - 3 hours)

This presentation discusses necessary considerations in developing agricultural land market areas to ensure uniform valuations. The presentation reviews the statutory requirements associated with market areas, applicable case law, and discusses examples and best practices from counties around the state. The presentation also provides attendees with analytical and practical considerations useful in identifying the characteristics that affect market value by geographic area, and methods to monitor future effectiveness.

Basic Depreciation
Suggested Class Size: 2-25
(1 hour)

This presentation is a tool to assist in setting up a depreciation analysis that will work in conjunction with the cost approach to establish actual or market values. The goal is to assist in the development of an analysis that will identify depreciated value and the most probable value as related to the market.

Beginning Assessment - New Staff Training
Suggested Class Size: 2-10
(4 hours)

This presentation is limited to newly-elected county assessors and deputy county assessors to establish an overall understanding of the assessment process and county assessor functions. Topics covered include: valuation and equalization; the protest process; certification of value; determining whether property is personal property; administering exemptions; homestead exemption process; using the sales file; the process used for centrally assessed property; and filing administrative reports. This is designed to be a very broad overview and create a basic foundation for the new county staff.

Inspection and Review
Suggested Class Size: 2-15
(1 hour)

This presentation provides background on the 6-year inspection and review, including statutory and regulation information. Terms and acceptable forms of review are identified and discussed.

Personal Property
Suggested Class Size: 5-25
(1 hour)

This presentation establishes an understanding of the administration of personal property reporting and valuation. Topics covered include: identifying personal property; filing requirements; calculating Nebraska net book taxable value; overseeing protests; and administering penalties.

Physical Inspection, Review, and Developing Depreciation
Suggested Class Size: 5-25
(5 hours)

This presentation demonstrates the processes and documentation for physical inspection and review of real property, followed by the relevance of the data in developing a depreciation analysis for the residential class of property. The class focuses on the importance of quality and condition assignments in development of the depreciation schedule, and the consistency necessary to assign and review the parcel characteristics. Steps taken to develop depreciation using current sales are outlined. Also, the use of actual age and effective age of the parcels to determine a depreciation schedule are discussed. Spreadsheets are set up as examples to assist in the depreciation analysis. This presentation contains two distinct parts: Physical Inspection, and Developing Depreciation, which may be separated into two classes.

Recreational Land
Suggested Class Size: 2-25
(1 hour)

This presentation seeks to clarify what recreational land is by providing definitions and examples. Suggested resources for identifying recreational parcels are discussed, as is the proper classification and coding.

Residential and Commercial Valuation Groupings
Suggested Class Size: 5-25
(1.5 - 3 hours)

This presentation discusses the process of determining residential and commercial valuation groupings. The presentation reviews the statutory requirements associated with valuation groupings, applicable case law, and discusses examples and best practices from counties around the state. The presentation also discusses characteristics that typically affect value in residential and commercial properties and methods to identify and attribute value.

Residential Data Listing
Suggested Class Size: 5-20
(2-4 hours)

This presentation introduces county assessors and their staff to listing standards used to determine the style, quality, and condition of residential property during the review process. These listing standards encourage uniformity of property descriptions not only within the county, but across county borders—recognizing that although the descriptions of residential property must be uniform, the residential markets in neighboring counties can be significantly different.

The presentation will be split between classroom participation and on site review of residential houses allowing around two hours for each portion of the presentation.

Trade Fixtures
Suggested Class Size: 2-15
(1 hour)

This presentation describes what constitutes a trade fixture, using applicable statutory guidelines for definitions and reference. Case law and examples are provided to illustrate the concepts.


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Property Assessment Division Topics

The Property Assessment Division Topics are a look into what the Division works on throughout the year and how it pertains to the county assessors. Each topic covers a portion of the Division's annual tasks, the steps involved with that task, and the timeline in which the Division works. As understanding and familiarity grows, it becomes easier to create and foster a cooperative environment between the state level and the county level.

Agricultural Land Measurement
Suggested Class Size: 2-25
(1 hour)

This presentation describes the steps employed by the Division to arrive at a level of value for a county's agricultural land. Each step is reviewed and explained. Examples of steps discussed include regional analyses, methodology reviews, and assessment practices reviews.

Measurement (Field Operations) Calendar
Suggested Class Size: 2-25
(1 hour)

This presentation systematically explains the tasks undertaken by the Division staff, concentrating on the field liaisons, throughout the year. The presentation is broken into three periods of time and then fully explains what happens in each of those periods of time and how the ensuing work affects the county assessor offices throughout the state.

Website Overview
Suggested Class Size: Unlimited
(1 hour)

Division staff will give an overview of the Division website, along with discussing the main calendar and statistical information for each county.

Topics can also include:

  • AVU Verification
  • Assessment Practices
  • Education
  • Peer Review Groups
  • Reports and Opinions
  • Valuation Groupings

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