Property Assessment

Directory

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Main Office

Department of Revenue, Property Assessment Division
301 Centennial Mall South
PO Box 98919
Lincoln, NE 68509-8919
Phone: 402-471-5984
Fax:402-471-5993

Website: https://revenue.nebraska.gov/PAD

Administration

Section

Name

Title

Phone

Email

Administration

Ruth A. Sorensen

Property Tax Administrator

402-471-5962

Email

Legal & Policy

Debra Williams

Attorney

402-471-5961

Email

Field Operations

Sarah Scott

Manager

308-221-6049

Email

Russ Loontjer

Tax Specialist Senior

402-471-5975

Email

Mike Krolikowski

Tax Specialist Senior

308-745-0246

Email

Lincoln Office, by Subject

Agricultural Land - Valuation & Special Value (greenbelt)

Name Phone Email
Russ Loontjer 402-471-5975 Email
Sarah Scott 308-221-6049 Email
Barb Oswald 402-635-0999 Email
     

Annual Report (value, tax rates, taxes levied information)

Name Phone Email
Cathy Gusman 402-471-5864 Email
Valerie Ceglia 402-471-5966 Email
Jessie Case 402-471-5865 Email

Appraisal Contracts

Name Phone Email
Cyndy Hermsen 402-471-5686 Email
Donna Spicka 402-471-5969 Email
Debra Williams 402-471-5961 Email
Assigned Field Staff, see section for Field Operations Staff, by location

Certificate of Taxes Levied Report, Form 49 (valuation, taxes, & tax rate - state average)

Name Phone Email
Cathy Gusman 402-471-5864 Email
Jessie Case 402-471-5865 Email

County Abstracts of Assessment Reports Real Property, Form 45

Name Phone Email

Allison Rauch

Mike Krolikowski

308-772-0156

308-745-0246

Email

Email
Russ Loontjer 402-471-5975 Email
See Field Operations Staff, by location

Delinquent Real Property List

Name Phone Email
Donna Spicka 402-471-5969 Email
Valerie Ceglia 402-471-5966 Email
Jessie Case 402-471-5865 Email

Documentary Stamp Tax

Name Phone Email
Jessie Case 402-471-5865 Email
Debra Williams 402-471-5961 Email
Ruth A. Sorensen, Property Tax Administrator 402-471-5962 Email

Education (assessor certification, exam, & continuing education)

Name Phone Email
Cyndy Hermsen 402-471-5686 Email
Jessie Case 402-471-5865 Email
Sarah Scott 308-221-6049 Email
Allison Rauch 308-772-0156 Email

Exemptions (e.g., governmental; permissive - educational, religious, charitable; motor vehicle exemptions)

Name Phone Email
Cathy Gusman 402-471-5864 Email
Donna Spicka 402-471-5969 Email
Patrick Waldron 402-471-6179 Email
Jessie Case 402-471-5865 Email
Valerie Ceglia 402-471-5966 Email
Debra Williams 402-471-5961 Email

Forms, Information Guides, Manuals

Name Phone Email
Cathy Gusman 402-471-5864 Email
Sarah Scott 308-221-6049 Email
Debra Williams 402-471-5961 Email
Donna Spicka 402-471-5969 Email
Jessie Case 402-471-5865 Email

Patrick Waldron

Valerie Ceglia

402-471-6179

402-471-5966

Email

Email

Homestead Exemptions & Homestead Exemption Summary Certificates

Name Phone Email
Valerie Ceglia 402-471-5966 Email
Donna Spicka 402-471-5969 Email
Debra Williams 402-471-5961 Email
Jessie Case 402-471-5865 Email

Incentive Programs - Employment & Investment Growth Act, Form 775P; Nebraska Advantage Act, Form 312P; and ImagiNE

Name Phone Email
Donna Spicka 402-471-5969 Email
Barb Oswald 402-635-0999 Email
Debra Williams 402-471-5961 Email
Property Tax Administrator,
Ruth A. Sorensen		 402-471-5962 Email

Information Technology (technical support for computer systems)

Name Phone Email
Suvarna Ganadal 402-471-5680 Email
Sonya Friesel 402-471-5855 Email

Legal Issues & Tax Policy

Name Phone Email
Debra Williams 402-471-5961 Email
Ruth A. Sorensen 402-471-5962 Email

Legislation

Name Phone Email
Debra Williams 402-471-5961 Email
Sarah Scott 308-221-6049 Email
Cathy Gusman 402-471-5864 Email
Ruth A. Sorensen 402-471-5962 Email

Maps

Name Phone Email
Barb Oswald 402-635-0999 Email

Allison Rauch

Melissa Krouse

308-772-0156

402-471-5719

Email

Email

Assessment Sales Ratios/Level of Assessment

Name Phone Email
Sarah Scott 308-221-6049 Email
Russ Loontjer 402-471-5975 Email
Mike Krolikowski 308-745-0246 Email

Mineral Interests

Name Phone Email
Sarah Scott 308-221-6049 Email
Russ Loontjer 402-471-5975 Email

Nameplate Capacity Tax

Name Phone Email
Valerie Ceglia 402-471-5966 Email
Patrick Waldron 402-471-6179 Email
Debra Williams 402-471-5961 Email

Personal Property Assessment

Name Phone Email
Cathy Gusman 402-471-5864 Email
Patrick Waldron 402-471-6179 Email
Russ Loontjer 402-471-5975 Email
Debra Williams 402-471-5961 Email

Plan of Assessment Reports

Name Phone Email

Sarah Scott

Mike Krolikowski

308-221-6049

308-379-2064

Email

Email
Russ Loontjer 402-471-5975 Email

Press/News Media

Name Phone Email
Ruth A. Sorensen 402-471-5962 Email

Property Valued by the State (centrally assessed)

Air Carriers, Form 40

Name Phone Email
Patrick Waldron 402-471-6179 Email
Valerie Ceglia 402-471-5966 Email
Kamisah O'Donnell 402-595-1531 Email
Debra Williams 402-471-5961 Email
Ruth A. Sorensen 402-471-5962 Email

 

Car Lines, Form 44

Name Phone Email
Patrick Waldron 402-471-6179 Email
Valerie Ceglia 402-471-5966 Email
Kamisah O'Donnell 402-595-1531 Email
Debra Williams 402-471-5961 Email
Ruth A. Sorensen 402-471-5962 Email

 

Tax Distribution, Car Lines & Air Carriers

Name Phone Email
Cathy Gusman 402-471-5864 Email
Valerie Ceglia 402-471-5966 Email
Patrick Waldron 402-471-6179 Email
Debra Williams 402-471-5961 Email

 

Public Service Entities, Form 43 (appraisals & valuation distribution)

Name Phone Email
Patrick Waldron (pipelines, utilities, and telecommunications) 402-471-6179 Email
Valerie Ceglia (pipelines, utilities, and telecommunications) 402-471-5966 Email
Cathy Gusman (distribution) 402-471-5864 Email
Kamisah O'Donnell (distribution) 402-595-1531 Email
Debra Williams 402-471-5961 Email
Ruth A. Sorensen 402-471-5962 Email

 

Railroads, Form 41 (appraisals & valuation distribution)

Name Phone Email
Patrick Waldron 402-471-6179 Email
Cathy Gusman (distribution) 402-471-5864 Email
Kamisah O'Donnell (distribution) 402-595-1531 Email
Debra Williams 402-471-5961 Email
Ruth A. Sorensen 402-471-5962 Email

 

Equalization of Property Valued by the State

Name Phone Email
Cathy Gusman 402-471-5864 Email
Patrick Waldron 402-471-6179 Email
Sarah Scott 308-221-6049 Email
Ruth A. Sorensen 402-471-5962 Email
 

Real Estate Transfer Statement, Form 521

Name Phone Email
Jessie Case 402-471-5865 Email
Sarah Scott 308-221-6049 Email
Debra Williams 402-471-5961 Email

Real Property Assessment

Name Phone Email
Russ Loontjer 402-471-5975 Email
Sarah Scott 308-221-6049 Email
Cathy Gusman 402-471-5864 Email
Debra Williams 402-471-5961 Email

Real Property Tax Credit

Name Phone Email
Cathy Gusman 402-471-5864 Email
Donna Spicka 402-471-5969 Email
Valerie Ceglia 402-471-5966 Email
Debra Williams 402-471-5961 Email

Regulations, Directives, & Tax Policy

Name Phone Email
Cathy Gusman 402-471-5864 Email
Sarah Scott 308-221-6049 Email
Debra Williams 402-471-5961 Email
Ruth A. Sorensen 402-471-5962 Email

Rent-Restricted Housing Projects Valuation Committee

Name Phone Email
Jessie Case 402-471-5865 Email
Barb Oswald 402-635-0999 Email
Debra Williams 402-471-5961 Email

Reports & Opinions

Name Phone Email
Ruth A. Sorensen 402-471-5962 Email
Sarah Scott 308-221-6049 Email

Russ Loontjer

Mike Krolikowski

Allison Rauch

402-471-5975

308-745-0246

308-772-0156

Email

Email

Email
See Field Operations Staff, by location

Research Reports (Annual Report, TIF Report, Value, Tax Rates, Taxes Levied Information)

Name Phone Email
Cathy Gusman 402-471-5864 Email

Donna Spicka

Valerie Ceglia

402-471-5969

402-471-5966

Email

Email
Jessie Case 402-471-5865 Email

Sales File

Name Phone Email
Mike Krolikowski 308-745-0246 Email
Russ Loontjer 402-471-5975 Email
Sarah Scott 308-535-8126 Email
Suvarna Ganadal 402-471-5680 Email
See Field Operations Staff, by location

Sales File Data Requests

Name Phone Email
Amber Berliner 608-221-6592 Email
Melissa Krouse 402-471-5719 Email
Barb Oswald 402-635-0999 Email
Allison Rauch 308-772-0156 Email

School Adjusted Valuation

Name Phone Email
Cathy Gusman 402-471-5864 Email
Jessie Case 402-471-5865 Email
Sarah Scott 308-221-6049 Email
Russ Loontjer 402-471-5975 Email

School District Taxable Value Report

Name Phone Email
Cathy Gusman 402-471-5864 Email
Valerie Ceglia 402-471-5966 Email
Jessie Case 402-471-5865 Email

Soil Conversions

Name Phone Email
Russ Loontjer 402-471-5975 Email
Sarah Scott 308-221-6049 Email

Tax Increment Financing (TIF)

Name Phone Email
Cathy Gusman 402-471-5864 Email
Debra Williams 402-471-5961 Email

Website Information

https://revenue.nebraska.gov/PAD

Name Phone Email
Jessie Case 402-471-5865 Email
Cathy Gusman 402-471-5864 Email

 

Field Operations Staff, by Location

Lincoln

301 Centennial Mall South, PO Box 98919
Lincoln, NE 68509-8919
Fax: 402-471-5993

Name Phone Email
Kay Paulsen 402-471-5952 Email
Russ Loontjer 402-471-5975 Email
Cyndy Hermsen 402-471-5686 Email

Melissa Krouse

Nora Borer

402-471-5719

402-471-5882

Email

Email

Allen

Name Phone Email
Barb Oswald 402-635-0999 Email

Loup City

Name Phone Email
Mike Krolikowski 308-745-0246 Email

North Platte

Craft State Office Building
200 South Silber Street
North Platte, NE 69101

Name Phone Email
Sarah Scott 308-221-6049 Email
Amber Berliner 308-221-6592 Email
Allison Rauch 308-284-7165 Email
Curtis Stephen 308-221-6895 Email

Scottsbluff

State Office Building
505A Broadway, Suite 800
Scottsbluff, NE 69361-3515

Name Phone Email
Mark Loose 308-633-8625 Email

Related Subjects

Department of Revenue
Website: https://revenue.nebraska.gov
Charitable Gaming 402-471-5937
Motor Fuels 402-471-5730
Taxpayer Assistance 800-742-7474
or 402-471-5729

 

Motor Vehicle Taxes and Fees
Website: dmv.nebraska.gov
Betty Johnson 402-471-3909

 

Nebraska Association of County Officials (NACO)
Website: nebraskacounties.org
402-434-5660

 

Tax Equalization and Review Commission
Website: terc.nebraska.gov
402-471-2842
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