What are property taxes used for?
Property taxes are used entirely to support local subdivisions of government and are a major source of funding for their operation. Taxes help fund essential services such as education, fire and police protection, streets, sewers, county roads and bridges, senior citizen transportation, natural resource districts, parks and recreational areas, and many other local services.
How are tax rates determined?
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.
Example of District 27001 (Papillion) Tax Rate Breakdown
|Fund #||Fund Description||Levy|
|180||SCHL DIST 27 BOND 1||0.014072|
|183||SCHL DIST 27 BOND 2||0.026313|
|185||SCHL DIST 27 BOND 3||0.106792|
|186||SCHL DIST 27 BOND 4||0.055564|
|200||LEARN COMM-SPEC BLDG||0|
|202||ELEM LEARN COM||0.01|
|428||PAPIL CITY BOND||0.232113|
|501||PAPIO NATURAL RESRCE||0.032753|
|801||METRO COMMUNITY COLL||0.085|
|1003||ED SERVICE UNIT 3||0.016108|
Why do taxes increase every year?
As the cost of providing services increases, the subdivisions may increase their budgets and likewise their property tax requirements. Control over the spending of property taxes lies with the taxpayers participation in the governing process by attending budget hearings and becoming fully informed as to how the tax dollars are being spent. In this manner, each taxpayer can be involved in determining the spending priorities of local government.
How do property value increases affect my taxes?
Property taxes do not increase proportionately to valuation increases. If budget requests increase modestly, then tax rates and tax dollars often increase modestly.
What is the NBHD Code?
NBHD is the short form of the word "neighborhood". Neighborhood is defined as an area of complementary land uses in which all properties are similarly influenced by the forces affecting property value. Click on this link to view the list: NBHD Code
What does my valuation represent?
The market value of your property as of January 1st.
A partial value is activated on a partially completed residential, agricultural/horticultural, or commercial/industrial, buildings/structures representing the portion completed as of 1 January of each year. Ref. Ch. 77-1301 Nebraska Statutes.
How does the assessor arrive at this valuation?
By using professionally accepted mass appraisal techniques including the cost, income, and sales comparison approach to value.
How do I know when my valuation has changed?
On January 15th of each year the assessor will notify the public of their preliminary assessed values for that year by placing the information in "Property Search" on this web site. The assessor will notify you by mail if your valuation has increased or decreased from the previous year on or before June 1st.
What causes my valuation to change?
Changes in the physical makeup of your property, such as additions, remodeling, or new buildings will impact your valuation. Changes in the marketplace can also affect your valuation. A reappraisal in your county may also result in your valuation changing.
How do I contest my valuation?
The assessor's office would like to talk with you by March 1st to discuss your preliminary value and have an appraiser explain to you how your value was determined. This gives the assessor the chance to correct possible errors and answer your valuation-related questions.
The assessor will notify you by mail on or before June 1st if your valuation has increased or decreased from the previous year. The month of June is the period of time when formal valuation protests may be filed in writing with the Sarpy County Board of Equalization.
It is important to meet with the county assessor's office before filing formal protests with the Sarpy County Board of Equalization.
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 its market value or is not equalized with similar properties in the county.
You may file an appeal to the Tax Equalization and Review Commission. Click here for the Appeal Process.
What is the property record file?
Every assessor prepares and maintains a property record file for each parcel of real property including improvements on leased land, in the county. Any changes made to the assessment information of the property will be reflected in the property record file. The information that you will find in your property record file includes, but is not limited to, the legal description; recent deed recordings; current owner and mailing address; tax district codes; drawings and photos; and several other important items pertinent to the valuation of your property. We recommend requesting a copy of your property record file for your review.
How do I get a copy of the property record file?
If you own the property and you would like a copy of the property record file mailed or emailed to you, there is no cost. (402) 593-2122 or Ask the Assessor
However, there is a fee involved for copies of the files which are not owned by the taxpayer and they must be picked up from the office.