Research & Statistical Reports

Valuation, Taxes Levied, and Tax Rate Data

Annual Value & Tax Change, by County Value and Tax Change, Average Tax Rates by County, and Taxing Subdivisions and Tax Rates by County. This section provides additional links to various reports within each subject.

Annual Reports of Property Assessment Division

Provides a statistical overview of property valuation, taxes, and rates in Nebraska counties and political subdivisions. Also provides statistics regarding homestead exemptions, documentary stamp tax, and a history of tax policy changes affecting property assessment and taxation. 1999 to present.

Tax Increment Financing (TIF) Reports

Reports to the Nebraska Legislature detailing value and tax information related to individual Tax Increment Financing Projects. 1997 to present.

Delinquent Real Property List

Each February, the county treasurers forward an electronic copy of the published list of real property parcels subject to sale for delinquent tax to the Property Tax Administrator, who will compile a list to be published on the website of the Department of Revenue each year.

School District/ESU Changes

School District and Education Service Unit changes, School District Reference List by County, and Assessor Procedures for School District Codes.

Reports & Opinions - Statewide Equalization

Reports & Opinions for each county regarding assessment practices as prepared by the Property Tax Administrator. Also provides links to IAAO Standards on Ratio Studies, Levels of Value (Assessment Ratio Statistics), and other related information.

School Adjusted Value

Annual certification of “adjusted value” to Department of Education, school districts, and county assessors. The Property Assessment Division determines the amount of “adjusted value” for each school system for purposes of the school aid formula.

Revenue Research Reports

Links to other research reports of Department of Revenue.

Nebraska Tax Incentives Annual Reports

Reports to the Nebraska Legislature concerning the Nebraska Advantage Act, and previous Nebraska tax incentive programs. 

Other Reports - Legislative Research Office

Reports on various topics that have generated interest from legislators and staff, and the Legislative Reference Library.

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