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Property Assessment Division

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January 8, 2016

Ruth A. Sorensen, Property Tax Administrator
402-471-5962, Mobile 402-430-8446

Property Tax Change 2014 to 2015

The Nebraska Department of Revenue, Property Assessment Division has received the 2015 Certificates of Taxes Levied Reports from every county assessor. The data indicates that total property taxes levied, statewide, increased 6.07% from 2014 to 2015.

Total Property Taxes Statewide
$3.565 billion
$3.781 billion
$216 million

The total increase in taxes of $216 million is attributed, approximately, to the following:

Voter-Approved Bonds
$  24 million (11%)
Newly-Constructed Real Property
$  41 million (19%)
Tax Increases to Existing Property
$151 million (69%)

The State of Nebraska offsets a portion of the real property taxes levied in 2015 with approximately $72 million in homestead exemptions for qualified individuals and $204 million from the property tax credit relief fund, which are shown as a credit on the tax statements.

The impact of the property tax change on individual taxpayers varies depending on the budget needs of their local governmental subdivisions and voter-approved bonds. For example, Greeley County taxes levied decreased by 4.56%, while Nuckolls County taxes levied increased by 15.40%. See attached tables.

Real property valuations are determined by county assessors. Property tax rates are set by local governments. Property taxes support schools, counties, cities, community colleges, natural resource districts, fire districts, and other local governmental subdivisions. Property taxes are payable to the county treasurer. The State of Nebraska does not receive any property tax revenue.

All property taxes are due December 31 with delinquent dates as follows:

1st half delinquent
2nd half delinquent
Douglas, Lancaster, and Sarpy
April 1, 2016
August 1, 2016
All other counties
May 1, 2016
September 1, 2016



For additional information regarding the 2016 property valuations and taxes levied, please see the Property Assessment Division’s website at revenue.nebraska.gov/PAD.

Click here for attachments.


Ruth A. Sorensen
Property Tax Administrator

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