Assessor

The County Assessor's Duties Explained:

Here are a couple of helpful videos that explain what the County Assessor's Duties and Responsibilities are and their relation to the taxation process.



Responsibilities

The county assessor has the duty to value all real and personal property in the county as a basis for the county board to levy taxes. The assessor must be certified by the Department of Property Assessment & Taxation in order to hold office and obtain the required continuing education hours to be recertified.

The duties are prescribed by Nebraska Statutes, Rules and Regulations (Chapter 77), which have the effect of law. The following is a partial list of those duties:

  • Administer the assessment statutes of Nebraska law.
  • Establish and maintain fair and equitable value on all real and personal property within the county.
  • Attend all meetings of the County Board of Equalization.
  • Review all applications for religious, charitable and educational tax exemptions.
  • Maintain cadastral records (i.e., parcel maps) on all property in the county.
  • Prepare abstract of value and certification of taxes levied for State Property Tax Administrator.
  • Prepare annual tax roll for the County Treasurer.
  • The County Assessor must hold and maintain a valid certificate.
  • Attend mandatory workshops.
  • Obtain a minimum of 30 hours of continued education bi-yearly.  

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Additional Information

Assessor's Office Staff