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Property Assessment Division

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Ruth A. Sorensen, Property Tax Administrator
Property Assessment Division

Property Tax Change 2015 to 2016

January 13, 2017 (LINCOLN, NE) — The Nebraska Department of Revenue, Property Assessment Division has
received the 2016 Certificates of Taxes Levied Reports from every county assessor. The data indicates that total
property taxes levied, statewide, increased 3.26% from 2015 to 2016.

Total Property Taxes Statewide
$3.781 billion
$3.904 billion
$123 million

The total increase in taxes of $123 million is attributed, approximately, to the following:

Voter-Approved Bonds
$  17 million (14%)
Newly-Constructed Real Property
$  44 million (36%)
Tax Increases to Existing Property
$  62 million (50%)

The State of Nebraska offsets a portion of the real property taxes levied in 2016 with $204 million from the property
tax credit relief fund, personal property tax relief program of approximately $14 million, and approximately $75
million in homestead exemptions for qualified individuals. The credit or exemptions are shown on the property
owner’s 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, Kimball County taxes levied decreased by
5.35%, while Arthur County taxes levied increased by 16.47%. 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, 2017
August 1, 2017
All other counties
May 1, 2017
September 1, 2017



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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