Property Assessment

Committed to helping taxpayers understand and meet their tax obligations.

Property Assessment

Committed to helping taxpayers understand and meet their tax obligations.

What's New

2021 Reports and Opinions of the Property Tax Administrator

4/7/2021

2020 Property Assessment Division Annual Report

3/26/2021

2020 Tax Increment Financing (TIF) Report
Excel Version

2/26/2021

Most Visited

Legal Information

Real Property

Personal Property

Homestead Exemption

State Assessed Property

Statutes & Regulations

Directives & Information Guides

Court Case Summaries

Other Information

General Information

Regulations & Directives

Real Property Assessment
Chapter 10
Agricultural & Horticultural Land Assessment
Chapter 14
Agricultural & Horticultural Land Special Valuation
Chapter 11
Mineral Interests
Chapter 13
Directives

Exemptions & Credits

Property Tax Exemptions
Regulation Chapter 40
Exemption Application, Form 451
Reaffirmation Exemption, Form 451A
Exemption Application Disabled Veterans, Form 453
Property Owned by Governmental Subdivisions
Regulation Chapter 15
Real Property Tax Credit History
Real Property Tax Credit 2019

Other Information

General Information

Personal Property Changes Guidance Bulletin
Personal Property Information Guide
Personal Property Return and Schedule
Assessors/Parcel Search
Personal Property Returns must be filed with the county assessor where the property is located.

Regulations & Directives

Personal Property Assessment Reg - Chapter 20
Directives

Exemptions & Credits

Other Information

Forms
Calendars
FAQs
Renewable Energy – Nameplate Capacity Tax
Motor Vehicle Tax
Contact the county treasurer, see county contact information
DMV Motor Vehicle Tax & Fee Estimator

General Information

Nebraska Homestead Exemption Information Guide
Application Year Household Income Tables:
- 2020
- 2019
- 2018
- 2017
Social Security Reporting Information and Full Retirement Age Table
Homestead Exemption Maximum Value

Forms for Individuals

Form 458
Nebraska Homestead Exemption Application
Form 458, Schedule I
Income Statement and Instructions
Form 458T
Application for Transfer of Nebraska Homestead Exemption
Form 458L
Physician’s Certification for Late Homestead Exemption Filing
Form 458B, Certification of Disability for Homestead Exemption, not available online.
Please contact your contact county assessor for Form 458B

Forms for County Officials

Form 458R
Notice of Rejection of Homestead Exemption
Form 458S
Homestead Exemption Summary Certificate
Form 458X
Amended Homestead Exemption Summary Certificate
Form 458V
Certification of Average Assessed Value of Single-family Residential Property

Other Information

Homestead Exemption Maximum Value
Residential Average Value, Maximum Exemption, and Maximum Value – All Counties
Homestead Exemption Regulation
Chapter 45
Statutes
(link back to Chapter 77 PDF)

Public Service & Railroad Cos.

Information Guide
Public Service & Railroads
Calendar for Public Service & Railroad
Forms
Form 43 Public Service Entities, Form 41 Railroads
Property Valued by the State Regulation
Chapter 30

Air Carriers & Car Lines

Information Guide
Air Carriers & Car Lines
Calendar for Air Carrier & Car Lines
Forms
Form 40 Air Carriers, Form 44 Car Lines
Property Valued by the State Regulation
Chapter 30
Car Line Company Speed Study Procedures
Directive 10-1
Online Services
Electronic Payment

Information for Counties

Other Information

Forms
Calendars
FAQs
Personal Property Compensating Exemption Factor
[PDF] [Excel]
Renewable Energy – Nameplate Capacity Tax

Legal Information

Statutes & Regulations

Directives & Information Guides

Court Case Summaries

Other Information

Real Property

General Information

Regulations & Directives

Real Property Assessment
Chapter 10
Agricultural & Horticultural Land Assessment
Chapter 14
Agricultural & Horticultural Land Special Valuation
Chapter 11
Mineral Interests
Chapter 13
Directives

Exemptions & Credits

Property Tax Exemptions
Regulation Chapter 40
Exemption Application, Form 451
Reaffirmation Exemption, Form 451A
Exemption Application Disabled Veterans, Form 453
Property Owned by Governmental Subdivisions
Regulation Chapter 15
Real Property Tax Credit History
Real Property Tax Credit 2019

Other Information

Personal Property

General Information

Personal Property Changes Guidance Bulletin
Personal Property Information Guide
Personal Property Return and Schedule
Assessors/Parcel Search
Personal Property Returns must be filed with the county assessor where the property is located.

Regulations & Directives

Personal Property Assessment Reg - Chapter 20
Directives

Exemptions & Credits

Other Information

Forms
Calendars
FAQs
Renewable Energy – Nameplate Capacity Tax
Motor Vehicle Tax
Contact the county treasurer, see county contact information
DMV Motor Vehicle Tax & Fee Estimator

Homestead Exemption

General Information

Nebraska Homestead Exemption Information Guide
Application Year Household Income Tables:
- 2020
- 2019
- 2018
- 2017
Social Security Reporting Information and Full Retirement Age Table
Homestead Exemption Maximum Value

Forms for Individuals

Form 458
Nebraska Homestead Exemption Application
Form 458, Schedule I
Income Statement and Instructions
Form 458T
Application for Transfer of Nebraska Homestead Exemption
Form 458L
Physician’s Certification for Late Homestead Exemption Filing
Form 458B, Certification of Disability for Homestead Exemption, not available online.
Please contact your contact county assessor for Form 458B

Forms for County Officials

Form 458R
Notice of Rejection of Homestead Exemption
Form 458S
Homestead Exemption Summary Certificate
Form 458X
Amended Homestead Exemption Summary Certificate
Form 458V
Certification of Average Assessed Value of Single-family Residential Property

Other Information

Homestead Exemption Maximum Value
Residential Average Value, Maximum Exemption, and Maximum Value – All Counties
Homestead Exemption Regulation
Chapter 45
Statutes
(link back to Chapter 77 PDF)

State Assessed Property

Public Service & Railroad Cos.

Information Guide
Public Service & Railroads
Calendar for Public Service & Railroad
Forms
Form 43 Public Service Entities, Form 41 Railroads
Property Valued by the State Regulation
Chapter 30

Air Carriers & Car Lines

Information Guide
Air Carriers & Car Lines
Calendar for Air Carrier & Car Lines
Forms
Form 40 Air Carriers, Form 44 Car Lines
Property Valued by the State Regulation
Chapter 30
Car Line Company Speed Study Procedures
Directive 10-1
Online Services
Electronic Payment

Information for Counties

Other Information

Forms
Calendars
FAQs
Personal Property Compensating Exemption Factor
[PDF] [Excel]
Renewable Energy – Nameplate Capacity Tax

Quick Links

Education for County Assessors

Education for County Assessors