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


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
	Mike Krolikowski	Tax Specialist Senior	308-745-0246	Email
	Allison Rauch	Tax Specialist Senior	308-772-0156	Email
	Curtis Stephen	Tax Specialist Senior	308-221-6895	Email

Lincoln Office, by Subject

Agricultural Land - Valuation & Special Value (greenbelt)

Name	Phone	Email
Sarah Scott	308-221-6049	Email
Allison Rauch	308-772-0156	Email
Mike Krolikowski	308-745-0246	Email

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

Name	Phone	Email
Cathy Gusman	402-471-5864	Email
Kamisah O'Donnell	402-595-1531	Email
Valerie Ceglia	402-471-5966	Email
Jessie Case	402-471-5865	Email

Appraisal Contracts

Name	Phone	Email
Michelle Cruz	402-471-5986	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
Kamisah O'Donnell	402-595-1531	Email

County Abstracts of Assessment Reports Real Property, Form 45

Name	Phone	Email
Mike Krolikowski	308-745-0246	Email
Allison Rauch	308-772-0156	Email
Curtis Stephen	308-221-6895	Email
See Field Operations Staff, by location

Delinquent Real Property List

Name	Phone	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
Jessie Case	402-471-5865	Email
Allison Rauch	308-772-0156	Email
Debra Williams	402-471-5961	Email

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

Name	Phone	Email
Cathy Gusman	402-471-5864	Email
Patrick Waldron	402-471-6179	Email
Valerie Ceglia	402-471-5966	Email
Debra Williams	402-471-5961	Email
Kamisah O'Donnell	402-595-1531	Email

Forms, Information Guides, Manuals

Name	Phone	Email
Cathy Gusman	402-471-5864	Email
Jessie Case	402-471-5865	Email
Valerie Ceglia	402-471-5966	Email
Kamisah O'Donnell	402-595-1531	Email
Sarah Scott	308-221-6049	Email
Patrick Waldron	402-471-6179	Email
Debra Williams	402-471-5961	Email

Homestead Exemptions & Homestead Exemption Summary Certificates

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

Incentive Programs - Nebraska Advantage Act, Form 312P, ImagiNE, Form 1107P

Name	Phone	Email
Barb Oswald	402-635-0999	Email
Nora Borer	402-471-5882	Email
Allison Rauch	308-772-0156	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
Patrick Waldron	402-471-6179	Email
Ruth A. Sorensen	402-471-5962	Email

Maps

Name	Phone	Email
Barb Oswald	402-635-0999	Email
Melissa Krouse	402-471-5719	Email
Allison Rauch	308-772-0156	Email

Assessment Sales Ratios/Level of Assessment

Name	Phone	Email
Sarah Scott	308-221-6049	Email
Mike Krolikowski	308-745-0246	Email
Allison Rauch	308-772-0156	Email
Curtis Stephen	308-221-6895	Email

Mineral Interests

Name	Phone	Email
Sarah Scott	308-221-6049	Email
Allison Rauch	308-772-0156	Email

Nameplate Capacity Tax

Name	Phone	Email
Patrick Waldron	402-471-6179	Email
Kamisah O'Donnell	402-595-1531	Email
Debra Williams	402-471-5961	Email

Personal Property Assessment

Name	Phone	Email
Cathy Gusman	402-471-5864	Email
Kamisah O'Donnell	402-595-1531	Email
Patrick Waldron	402-471-6179	Email
Debra Williams	402-471-5961	Email

Plan of Assessment Reports

Name	Phone	Email
Mike Krolikowski	308-745-0246	Email
Allison Rauch	308-772-0156	Email
Curtis Stephen	308-221-6895	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
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
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
Kamisah O'Donnell	402-595-1531	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
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
Sarah Scott	308-221-6049	Email
Cathy Gusman	402-471-5864	Email
Debra Williams	402-471-5961	Email
Mike Krolikowski	308-745-0246	Email
Allison Rauch	308-772-0156	Email
Curtis Stephen	308-221-6895	Email

Real Property Tax Credit

Name	Phone	Email
Cathy Gusman	402-471-5864	Email
Kamisah O'Donnell	402-595-1531	Email
Debra Williams	402-471-5961	Email

Regulations, Directives, & Tax Policy

Name	Phone	Email
Debra Williams	402-471-5961	Email
Cathy Gusman	402-471-5864	Email
Sarah Scott	308-221-6049	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
Mike Krolikowski	308-745-0246	Email
Allison Rauch	308-772-0156	Email
Curtis Stephen	308-221-6895	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
Kamisah O'Donnell	402-595-1531	Email

Sales File

Name	Phone	Email
Mike Krolikowski	308-745-0246	Email
Allison Rauch	308-772-0156	Email
Curtis Stephen	308-221-6895	Email
Suvarna Ganadal	402-471-5680	Email
See Field Operations Staff, by location

Sales File Data Requests

Name	Phone	Email
Amber Berliner	308-221-6592	Email
Michelle Cruz	402-471-5986	Email

* Email Requests for sales file data to PAT.SalesFileREQ@nebraska.gov

School Adjusted Valuation

Name	Phone	Email
Cathy Gusman	402-471-5864	Email
Kamisah O'Donnell	402-595-1531	Email
Sarah Scott	308-221-6049	Email

School District Taxable Value Report

Name	Phone	Email
Cathy Gusman	402-471-5864	Email
Kamisah O'Donnell	402-595-1531	Email

Soil Conversions

Name	Phone	Email
Sarah Scott	308-221-6049	Email
Mike Krolikowski	308-745-0246	Email

Tax Increment Financing (TIF)

Name	Phone	Email
Cathy Gusman	402-471-5864	Email
Debra Williams	402-471-5961	Email
Kamisah O'Donnell	402-595-1531	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
Melissa Krouse	402-471-5719	Email
Nora Borer	402-471-5882	Email
Michelle Cruz	402-471-5986	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	308-772-0156	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

Property Assessment