Frequently Asked Questions

If you have a question, please email us at: assessor@lancaster.ne.gov

Please contact the County Assessor/Register of Deeds if you have questions concerning the following:

• Assessed value, land and/or improvement characteristics.
• Legal description of a piece of property.
• How the value of a property was determined.
• Information on homestead exemptions.
• Information on religious, charitable, and other exemptions.
• Address change.
• Where the tax statement is being mailed.
• Splitting or combining a piece of property.
• Information on taxable personal property, such as business equipment.
• The tax district where you are located.
• Liens filed on a piece of property.
• Ownership of a piece of property.
• Amount of Documentary stamps that were paid on a property.
• A mortgage associated with a property.

Please contact the County Treasurer if you have a question on the following:

• The amount of real estate taxes, including delinquencies and interest thereon.
• When taxes are due.
• Where taxes are paid.
• Special assessments.
• If tax payment has been mailed, but a receipt has not been received.

Where is the Assessor/Register of Deeds Office?

The County Assessor/Register of Deeds office is located in the Northwest corner on the first floor of the County-City Building at 555 South 10th Street.

What are the duties of the County Assessor/Register of Deeds?

The Assessor/Register of Deeds is an elected official who has general supervision over and the direction of the assessment of all property in his or her county. 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 register of deeds receives and preserves for recording a deed, mortgage, or release, recording and indexing of a will, recording and indexing of a decree, recording proof of publication, or recording any other instrument.

What is the Parcel Identification Number?

The Parcel Identification Number (PID) is a unique number assigned to every parcel in the county. The PID is a thirteen digit number which comprises the Precinct Number, Section Number, Quarter Section/Block Number, the Parcel Number and Subparcel Number. Please refer here for a graphic explanation of the PID number.

How are 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/REGISTER OF DEEDS IS NOT RESPONSIBLE FOR ESTABLISHING THE TAX RATE.

What is real property?

Real property includes all lands, buildings, fixtures, improvements, improvements on leased land and cabin trailers and mobile homes not registered for highway use but utilized like a building. Real property also includes mines, minerals, quarries, mineral springs and wells, oil and gas wells, overriding royalty interests, and production payments with respect to oil or gas leases. Lastly, real property includes all privileges pertaining to the real property.

What is taxable personal property?

Taxable personal property is depreciable and tangible producing property including machinery and equipment, furniture and fixtures.

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 Lancaster 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.

What is a homestead exemption?

A homestead exemption provides relief from property taxes by exempting all or a portion of the valuation of the homestead from taxation. The state of Nebraska reimburses the counties and other governmental subdivisions for the taxes lost due to homestead exemptions.

Who can file for a homestead exemption?

• Persons Over Age 65;
• Certain Disabled Individuals; or
• Certain Disabled Veterans and Their Widow(er)s

What is a religious or charitable exemption?

An organization which is the owner of real or tangible personal property, or licensed motor vehicles and is seeking a property tax exemption may file for an exemption, if:

1. The property is owned by and used exclusively for agricultural and horticultural societies; or,
2. The property is:
   • Owned by educational religious, charitable, or cemetery organizations;
   • Used exclusively for educational, religious, charitable, or cemetery purposes;
   • Not owned or used for financial gain or profit to either the owner or user;
   • Not used for the sale of alcoholic beverages for more than 20 hours per week; and
   • Not owned or used by an organization which discriminates in membership or employment based on race, color, or national origin.

When are property values established?

All property values are established on assessment date, January 1, 12:01 a.m. of each year.

What should I do if I do not agree with the valuation of my property?

First, contact our office and explain your concern. If you are not satisfied with your value after visiting with the Assessor/Register of Deeds Office you must file a Property Valuation Protest with the Lancaster County Board of Equalization. Forms are available in the Assessor/Register of Deeds Office. The deadline to file a Property Valuation Protest form is June 30th.

Evidence that can help in a protest include:

• Recent appraisals such as those done for a home loan, refinancing or any recent fee appraisal.
• Photographs of any structural damage such as major foundation problems, fire damage or termite damage. (By law, the property is valued based upon its condition as of January 1.)
• Estimates of the cost to repair major structural problems.
• Surveys or drawings if you disagree with the dimensions determined by the appraiser’s office.
• Data on property similar to yours in size, age and style that you believe demonstrates inequity in the appraisal.
• Data on sales of property similar to yours which is located in your neighborhood.

How are property values established?

We have a staff of highly trained professional appraisers that use various acceptable appraisal methods and standards to arrive at estimates of market value. The appraiser uses computer-generated data to analyze the property based upon its age, size, style of construction and replacement costs. Sales data is also reviewed and analyzed. Simply put, your value is estimated at what the appraiser feels would be a fair market value of the property if it was put on the open market for sale.

How is agriculture and horticultural land valued?

The theory of valuation for agricultural or horticultural land is no different than any other property. What is the fair market value of the land? The difference lies in the assessment level. Nebraska statutes require that agricultural and horticultural land be assessed at 75% of it's fair market value.

What is Greenbelt?

Greenbelt is a scenario whereby qualifying agricultural land may be valued without regard to market influences that cause the value to be inflated to an amount exceeding it's agricultural value. This procedure allows property owners that wish to continue the agri-business nature of their property to do so without the value of their property being inflated by residential or commercial development.

Why did my value change?

Property values can change for a variety of reasons, including but not limited to:

• Addition of new improvements.
• Remodel or rehabilitation of existing improvements.
• Destruction of removal of improvements.
• Fluctuations in current market trends and conditions.
• Positive or adverse outside influences upon the property.