Directory

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


Name	Title	Division	Phone	Email
Ruth A. Sorensen	Property Tax Administrator	Administration	402-471-5962	Email
Scott Shaver	Attorney/Manager	Legal & Policy	402-471-5961	Email
Sarah Scott	Manager	Field Operations	308-221-6049	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
Donna Spicka	402-471-5969	Email
Jessie Case	402-471-5865	Email

Appraisal Contracts

Name	Phone	Email
Donna Spicka	402-471-5969	Email
Patrick Waldron	402-471-6179	Email
Cyndy Hermsen	402-471-5686	Email
Scott Shaver	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
Donna Spicka	402-471-5969	Email
Jessie Case	402-471-5865	Email

County Abstracts of Assessment Reports Real Property, Form 45; and Personal Property, Form 45P

Name	Phone	Email
Cathy Gusman	402-471-5864	Email
Donna Spicka	402-471-5969	Email
Jessie Case	402-471-5865	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
Theresa Kirby-Smith	402-471-5719	Email
Jessie Case	402-471-5865	Email
Cathy Gusman	402-471-5864	Email
Scott Shaver	402-471-5961	Email

Education (assessor certification, exam, & continuing education)

Name	Phone	Email
Cyndy Hermsen	402-471-5686	Email
Donna Spicka	402-471-5969	Email
Cathy Gusman	402-471-5864	Email
Sarah Scott	308-221-6049	Email
Chelsey Fessler	308-221-6209	Email
Amber Berliner	308-221-6592	Email
Bryan Hill	308-284-7912	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
Cyndy Hermsen	402-471-5686	Email
Barb Oswald	402-635-0999	Email
Scott Shaver	402-471-5961	Email

Forms, Information Guides, Manuals

Name	Phone	Email
Donna Spicka	402-471-5969	Email
Jessie Case	402-471-5865	Email
Patrick Waldron	402-471-6179	Email
Theresa Kirby-Smith	402-471-5719	Email
Scott Shaver	402-471-5961	Email

Homestead Exemptions & Homestead Exemption Summary Certificates

Name	Phone	Email
Theresa Kirby-Smith	402-471-5719	Email
Donna Spicka	402-471-5969	Email
Scott Shaver	402-471-5961	Email

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

Name	Phone	Email
Theresa Kirby-Smith	402-471-5719	Email
Donna Spicka	402-471-5969	Email
Barb Oswald	402-635-0999	Email
Scott Shaver	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
Scott Shaver	402-471-5961	Email
Ruth A. Sorensen	402-471-5962	Email

Legislation

Name	Phone	Email
Scott Shaver	402-471-5961	Email
Ruth A. Sorensen	402-471-5962	Email

Maps

Name	Phone	Email
Barb Oswald	402-635-0999	Email
Bryan Hill	308-284-7912	Email

Assessment Sales Ratios/Level of Assessment

Name	Phone	Email
Sarah Scott	308-221-6049	Email
Russ Loontjer	402-471-5975	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
Donna Spicka	402-471-5969	Email
Scott Shaver	402-471-5961	Email

Personal Property Assessment

Name	Phone	Email
Cathy Gusman	402-471-5864	Email
Donna Spicka	402-471-5969	Email
Patrick Waldron	402-471-6179	Email
Russ Loontjer	402-471-5975	Email
Scott Shaver	402-471-5961	Email

Plan of Assessment Reports

Name	Phone	Email
Sarah Scott	308-221-6049	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
Donna Spicka	402-471-5969	Email
Scott Shaver	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
Donna Spicka	402-471-5969	Email
Scott Shaver	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
Donna Spicka	402-471-5969	Email
Patrick Waldron	402-471-6179	Email
Scott Shaver	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
Donna Spicka (distribution)	402-471-5969	Email
Scott Shaver	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
Valerie Ceglia	402-471-5966	Email
Cathy Gusman (distribution)	402-471-5864	Email
Donna Spicka (distribution)	402-471-5969	Email
Scott Shaver	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
Theresa Kirby-Smith	402-471-5719	Email
Jessie Case	402-471-5865	Email
Scott Shaver	402-471-5961	Email
Sarah Scott	308-221-6049	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
Scott Shaver	402-471-5961	Email

Real Property Tax Credit

Name	Phone	Email
Cathy Gusman	402-471-5864	Email
Donna Spicka	402-471-5969	Email
Jessie Case	402-471-5865	Email
Scott Shaver	402-471-5961	Email

Regulations, Directives, & Tax Policy

Name	Phone	Email
Scott Shaver	402-471-5961	Email
Ruth A. Sorensen	402-471-5962	Email

Rent-Restricted Housing Projects Valuation Committee

Name	Phone	Email
Bryan Hill	308-284-7912	Email
Barb Oswald	402-635-0999	Email
Scott Shaver	402-471-5961	Email

Reports & Opinions

Name	Phone	Email
Ruth A. Sorensen	402-471-5962	Email
Sarah Scott	308-221-6049	Email
Russ Loontjer	402-471-5975	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	402-471-5969	Email
Jessie Case	402-471-5865	Email

Sales File

Name	Phone	Email
Mike Krolikowski	308-379-2064	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
Bryan Hill	308-284-7912	Email
Christy Light	402-471-5882	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
Donna Spicka	402-471-5969	Email

Soil Conversions

Name	Phone	Email
Bryan Hill	308-284-7912	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
Donna Spicka	402-471-5969	Email
Chelsey Fessler	308-221-6209	Email
Scott Shaver	402-471-5961	Email

Website Information

https://revenue.nebraska.gov/PAD

Name	Phone	Email
Donna Spicka	402-471-5969	Email
Jessie Case	402-471-5865	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
Sarah Black	402-471-5952	Email
Christy Light	402-471-5882	Email
Russ Loontjer	402-471-5975	Email
Cyndy Hermsen	402-471-5686	Email

Allen

Name	Phone	Email
Barb Oswald	402-635-0999	Email

Loup City

Name	Phone	Email
Mike Krolikowski	308-379-2064	Email

North Platte

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

Name	Phone	Email
Sarah Scott	308-221-6049	Email
Chelsey Fessler	308-221-6209	Email
Amber Berliner	308-221-6592	Email
Allison Rauch	308-284-7165	Email
Curtis Stephen	308-221-6895	Email
Bryan Hill	308-284-7912	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: nacone.org
402-434-5660

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

Property Assessment