General FAQs
How are my taxes calculated?
Tax rates are established as a result of a budgetary process. Each governmental agency provides a budget that will cover the cost of maintaining their respective agency for a fiscal year. The budget requirements are totaled and that amount is divided by the total assessed value of property for that subdivision to establish the tax rate. The tax rate is stated as a percent or amount due for each $100 of assessed value. The County Assessor is not responsible for establishing the tax rate.
What is real property?
Real property includes all lots and land, buildings, fixtures and improvements and mobile homes, which are used for residential, office, commercial, and agricultural purposes. Property Assessment Division
When do I need a Building Permit?
A building permit is required by State Statute #77-1318.01 which reads as follows: “Permits for improvements, new or added structures must be filed with the city/village clerk. Other incorporated villages that do not have zoning may have permits available. If a permit is not filed, an improvements or alterations in property that amount to $2,500 or more. Who to contact for building permits.
What is taxable personal property?
Personal property is defined as tangible, depreciable income producing property including machinery and equipment, furniture and fixtures. http://www.revenue.nebraska.gov/PAD/personalProperty/pdf/personal_property.pdf
Who must file a Nebraska personal property return?
- Anyone that owns or holds any taxable, tangible personal property on January 1, 12:01 a.m. of each year.
- Anyone that leases personal property to another person.
- Anyone that leases personal property from another person.
- Anyone that brings personal property into Pierce County between January 1 at 12:01 a.m. and July 1, must list the property for assessment before July 31, unless it can be shown that the personal property was purchased after January 1 or that it was listed for assessment in another jurisdiction.
Can I protest my taxes?
No. You can only protest your valuation.
How do I protest my valuation?
First, contact the assessor's office and have an appraiser explain to you how your value was arrived at. This gives the assessor a chance to correct possible errors and answer your valuation-related questions. You may file an appeal of your valuation with the county board of equalization during the dates prescribed on your valuation notice. You may appeal your valuation only, not your tax bill.
How do I convince the county board of equalization that my valuation should be lowered?
Present evidence that the assessor has valued your property above it's market value or is not equalized with similar properties in the county.
What if I disagree with the county board's determination?
You may file an appeal to the Tax Equalization and Review Commission.
