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Property Assessment Division

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Ruth A. Sorensen, Property Tax Administrator
Property Assessment Division

Property Tax Change 2016 to 2017

January 26, 2018 (LINCOLN, NEB.) — The Nebraska Department of Revenue, Property Assessment Division has received the 2017 Certificates of Taxes Levied Reports from every county assessor. The data indicates that total property taxes levied, statewide, increased 3.84% from 2016 to 2017.

Total Property Taxes Statewide
$3.904 billion
$4.054 billion
$150 million

The total increase in taxes of $150 million is attributed, approximately, to the following:

Voter-Approved Bonds
$20 million (13%)
Newly-Constructed Real Property
$43 million (29%)
Tax Increases to Existing Property
$87 million (58%)

The State of Nebraska offsets a portion of the real property taxes levied in 2017 with $224 million from the property tax credit relief fund, personal property tax relief program of approximately $14 million, and approximately $81 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, Brown County taxes levied decreased by 6.98%, while McPherson County taxes levied increased by 21.16%. 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, 2018
August 1, 2018
All other counties
May 1, 2018
September 1, 2018



For additional information regarding the 2017 property valuations and taxes levied, please see the Property Assessment Division’s website at revenue.nebraska.gov/PAD.

Click here for attachments.

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