Lancaster County
Assessor/Register of Deeds
Assessor/Register of Deeds
lancaster.ne.gov
| DUE DATES | DUTY | STATUTE |
|---|---|---|
| January 1, 12:01 A.M. | Assessment date for all taxable property. | |
| February 1 | First date to apply for Homestead Exemption. | |
| April 1 | 1st Half Prior Year Real Estate and Personal Property Tax delinquent. | |
| May 1 | Last date to file Personal Property Schedule without penalty. | |
| June 1 | Last date for Assessor to notify property owners of increase or decrease in property valuation. | |
| June 1 to June 30 | Dates that property owner may file a valuation protest with the Lancaster Board of Equalization. | |
| June 30 | Last date to file a request for Special Assessment for Qualifying Agricultural Land (Greenbelt). | |
| June 30 | Last date to file for Homestead Exemption. | |
| July 31 | Last date to file or amend personal property schedule with a 10% penalty; after this date, all personal property added is subject to a 25% penalty. | |
| August 1 | 2nd Half of Prior Year Real Estate and Personal Property Tax becomes delinquent. | |
| October 15 | Last date for the Lancaster County Board of Equalization to set current tax year rates (Levy Date). | |
| December 31 | Current Year Real Estate and Personal Property Tax becomes due and payable. |