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

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

308-535-8126

Email

Russ Loontjer

Tax Specialist Senior

Field Operations

402-471-5975

Email

Lincoln Office, by Subject

Agricultural Land - Valuation & Special Value (greenbelt)

Name Phone Email
Russ Loontjer 402-471-5975 Email
Sarah Scott 308-535-8126 Email

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

Name Phone Email
Elaine Thompson 402-471-5987 Email
Cathy Gusman 402-471-5864 Email

Appraisal Contracts

Name Phone Email
Cyndy Hermsen 402-471-5686 Email
Patrick Waldron 402-471-6179 Email
Scott Shaver 402-471-5961 Email

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

Name Phone Email
Elaine Thompson 402-471-5987 Email
Cathy Gusman 402-471-5864 Email

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

Name Phone Email
Elaine Thompson 402-471-5987 Email
Cathy Gusman 402-471-5864 Email

Delinquent Real Property List

Name Phone Email
Cathy Gusman 402-471-5864 Email
Patrick Waldron 402-471-6179 Email
Scott Shaver 402-471-5961 Email

Documentary Stamp Tax

Name Phone Email
Theresa Kirby-Smith 402-471-5719 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
Barb Oswald 402-640-5143 Email
Chelsey Fessler 308-221-6983 Email
Bryan Hill 308-289-3837 Email
Sarah Scott 308-535-8126 Email

Employment & Investment Growth Act, Form 775P; & Nebraska Advantage Act, Form 312P

Name Phone Email
Theresa Kirby-Smith 402-471-5719 Email
Patrick Waldron 402-471-6179 Email
Scott Shaver 402-471-5961 Email

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

Name Phone Email
Cathy Gusman 402-471-5864 Email
Elaine Thompson 402-471-5987 Email
Patrick Waldron 402-471-6179 Email
Scott Shaver 402-471-5961 Email

Forms, Information Guides, Manuals

Name Phone Email
Cathy Gusman 402-471-5864 Email
Elaine Thompson 402-471-5987 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
Cathy Gusman 402-471-5864 Email
Scott Shaver 402-471-5961 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 402-640-5143 Email
Bryan Hill 308-289-3837 Email

Assessment Sales Ratios/Level of Assessment

Name Phone Email
Sarah Scott 308-535-8126 Email
Russ Loontjer 402-471-5975 Email

Mineral Interests

Name Phone Email
Sarah Scott 308-535-8126 Email
Russ Loontjer 402-471-5975 Email

Personal Property Assessment

Name Phone Email
Elaine Thompson 402-471-5987 Email
Cathy Gusman 402-471-5864 Email
Patrick Waldron 402-471-6179 Email
Russ Loontjer 402-471-5975 Email
Scott Shaver 402-471-5961 Email

Personal Property Tax Relief Act, Exemption and Tax Loss Reports

Name Phone Email
Elaine Thompson 402-471-5987 Email
Cathy Gusman 402-471-5864 Email
Randy Erickson 402-471-5966 Email
Patrick Waldron 402-471-6179 Email
Scott Shaver 402-471-5961 Email

Plan of Assessment Reports

Name Phone Email
Sarah Scott 308-535-8126 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
Ruth A. Sorensen 402-471-5962 Email

 

Car Lines, Form 44

Name Phone Email
Patrick Waldron 402-471-6179 Email
Ruth A. Sorensen 402-471-5962 Email

 

Tax Distribution, Car Lines & Air Carriers

Name Phone Email
Elaine Thompson 402-471-5987 Email
Cathy Gusman 402-471-5864 Email
Patrick Waldron 402-471-6179 Email

 

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

Name Phone Email
Patrick Waldron (pipelines, utilities, and telecommunications) 402-471-6179 Email
Elaine Thompson (distribution) 402-471-5987 Email
Cathy Gusman (distribution) 402-471-5864 Email
Ruth A. Sorensen 402-471-5962 Email

 

Railroads, Form 41 (appraisals & valuation distribution)

Name Phone Email
Elaine Thompson 402-471-5987 Email
Patrick Waldron 402-471-6179 Email
Cathy Gusman 402-471-5864 Email
Ruth A. Sorensen 402-471-5962 Email

 

Equalization of Property Valued by the State

Name Phone Email
Elaine Thompson 402-471-5987 Email
Sarah Scott 308-535-8126 Email
Ruth A. Sorensen 402-471-5962 Email

Real Estate Transfer Statement, Form 521

Name Phone Email
Theresa Kirby-Smith 402-471-5719 Email
Scott Shaver 402-471-5961 Email
Sarah Scott 308-535-8126 Email

Real Property Assessment

Name Phone Email
Cathy Gusman 402-471-5864 Email
Elaine Thompson 402-471-5987 Email
Scott Shaver 402-471-5961 Email

Real Property Tax Credit

Name Phone Email
Elaine Thompson 402-471-5987 Email
Cathy Gusman 402-471-5864 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 308-289-3837 Email
Barb Oswald 402-640-5143 Email
Scott Shaver 402-471-5961 Email

Reports & Opinions

Name Phone Email
Ruth A. Sorensen 402-471-5962 Email
Russ Loontjer 402-471-5975 Email
Sarah Scott 308-535-8126 Email

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

Name Phone Email
Elaine Thompson 402-471-5987 Email
Cathy Gusman 402-471-5864 Email
Patrick Waldron (TIF Report) 402-471-6179 Email

Sales File

Name Phone Email
Russ Loontjer 402-471-5975 Email
Sarah Scott 308-535-8126 Email
Suvarna Ganadal 402-471-5680 Email

Sales File Data Requests

Name Phone Email
Bryan Hill 308-289-3837 Email
Russ Loontjer 402-471-5975 Email

School Adjusted Valuation

Name Phone Email
Elaine Thompson 402-471-5987 Email
Russ Loontjer 402-471-5975 Email
Sarah Scott 308-535-8126 Email

School District Taxable Value Report

Name Phone Email
Elaine Thompson 402-471-5987 Email
Cathy Gusman 402-471-5864 Email

Soil Conversions

Name Phone Email
Bryan Hill 308-289-3837 Email
Russ Loontjer 402-471-5975 Email
Sarah Scott 308-535-8126 Email

Tax Increment Financing (TIF)

Name Phone Email
Elaine Thompson 402-471-5987 Email
Cathy Gusman 402-471-5864 Email
Patrick Waldron 402-471-6179 Email
Scott Shaver 402-471-5961 Email

Website Information

https://revenue.nebraska.gov/PAD

Name Phone Email
Elaine Thompson 402-471-5987 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
John Donahue 402-471-5986 Email
Christy Light 402-471-5882 Email
Russ Loontjer 402-471-5975 Email
Donna Spicka 402-471-5969 Email
Cyndy Hermsen 402-471-5686 Email

Allen

Name Phone Email
Barb Oswald 402-640-5143 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 308-535-8126 Email
Chelsey Fessler 308-221-6983 Email
Amber Berliner 308-535-8053 Email
Curtis Stephen 308-221-6979 Email
Bryan Hill 308-289-3837 Email

Scottsbluff

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

Name Phone Email
Mark Loose 308-632-1383 Email

Related Subjects

Department of Revenue
Website: https://revenue.nebraska.gov

Name Phone
Charitable Gaming 402-471-5937
Motor Fuels 402-471-5730
Taxpayer Assistance 800-742-7474

or 402-471-5729

Motor Vehicle Tax & Fee
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
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