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Political Subdivision Valuations
Nebraska Revised Statute 13-509
County assessor; certify taxable value; when; annexation of property; governing body; duties.
(1) On or before August 20 of each year, the county assessor shall certify to each governing body or board empowered to levy or certify a tax levy the current taxable value of the taxable real and personal property subject to the applicable levy. The certification shall be provided to the governing body or board (a) by mail if requested by the governing body or board, (b) electronically, or (c) by listing such certification on the county assessor's website.
(2) Current taxable value for real property shall mean the value established by the county assessor and equalized by the county board of equalization and the Tax Equalization and Review Commission. Current taxable value for tangible personal property shall mean the net book value reported by the taxpayer and certified by the county assessor.
(3) If a political subdivision annexes property since the last time taxable values were certified under subsection (1) of this section, the governing body of such political subdivision shall file and record a certified copy of the annexation ordinance, petition, or resolution in the office of the register of deeds or, if none, the county clerk and the county assessor of the county in which the annexed property is located. The annexation ordinance, petition, or resolution shall include a full legal description of the annexed property. If the register of deeds or county clerk receives and records such ordinance, petition, or resolution prior to July 1 or, for annexations by a city of the metropolitan class, prior to August 1, the valuation of the real and personal property annexed shall be considered in the taxable valuation of the annexing political subdivision for the current year. If the register of deeds or county clerk receives and records such ordinance, petition, or resolution on or after July 1 or, for annexations by the city of metropolitan class, on or after August 1, the valuation of the real and personal property annexed shall be considered in the taxable valuation of the annexed political subdivision for the following year.
Operative Date: January 1, 2020
2023
2022
- 2022 Counties and Cities Certified Value Letter (Amended)
- 2022 Fire District Certified Value Letter
- 2022 Schools Certified Value Letter
- 2022 SID and Other Political Subdivision Certified Value Letter (Amended)
- 2022 Tax Increment Financing Projects (TIF) Certified Value Letter
- 2022 Political Subdivision Final Value Handout (Amended)
2021
- 2021 County and Cities Certified Value Letter
- 2021 Fire District Certified Value Letter
- 2021 Schools Certified Value Letter
- 2021 SID and Other Political Subdivision Certified Value Letter
- 2021 Tax Increment Financing Projects (TIF) Certified Value Letter
- 2021 Political Subdivision Final Value Handout
2020
- 2020 County and Cities Certified Value Letter (PDF)
- 2020 Fire District Certified Value Letter (PDF)
- 2020 Schools Certified Value Letter (PDF)
- 2020 SID and other Political Sub Certified Value Letter (PDF)
- 2020 Tax Increment Financing Projects (TIF) Certified Value Letter
- 2020 - Political Subdivsion Final Values Handout
2019
- 2019 County and Cities Certified Value Letter (PDF)
- 2019 Fire District Certified Value Letter (PDF)
- 2019 Schools Certified Value Letter (PDF)
- 2019 SID and Other Political Subdivision Certified Value Letter (PDF)
- 2019 Tax Increment Financing Projects (TIF) Certified Value Letter (PDF)
- 2019 - Political Subdivison Final Values Handout
2018
- 2018 County and Cities Certified Value Letter (PDF)
- 2018 Fire District Certified Value Letter (PDF)
- 2018 Schools Certified Value Letter (PDF)
- 2018 SID and Other Political Subdivision Certified Value Letter (PDF)
- 2018 Tax Increment Financing Projects (TIF) Certified Value Letter (PDF)
- 2018 - Political Subdivision Final Values Handout
2017
- 2017 County and Cities Certified Value Letter (PDF)
- 2017 Fire District Certified Value Letter (PDF)
- 2017 Schools Certified Value Letter (PDF)
- 2017 SID and other Political Sub Certified Value Letter (PDF)
- 2017 Tax Increment Financing Projects (TIF) Certified Value Letter (PDF)
- 2017 - Political Subdivision Final Values Handout
2023
- 2023 ALL Preliminary Political Subdivision Value Handout
- 2023 County and City Preliminary Value Letter
- 2023 Fire District Preliminary Value Letter
- 2023 Other Political Subdivision Preliminary Value Letter
- 2023 School Preliminary Value Letter
- 2023 SID 23 - 263 Preliminary Value Letter
- 2023 SID 264 - 325 Preliminary Value Letter
- 2023 SID 326 - 374 Preliminary Value Letter
2022
- 2022 ALL Preliminary Political Subdivision Value Handout
- 2022 County and City Preliminary Value Letter
- 2022 Fire District Preliminary Value Letter
- 2022 Other Political Subdivision Preliminary Value Letter
- 2022 School Preliminary Value Letter
- 2022 SID 23 - 263 Preliminary Value Letter
- 2022 SID 264 - 325 Preliminary Value Letter
- 2022 SID 326 - 366 Preliminary Value Letter
2021
2020
2019
2018
2017
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Danny Pittman
County Assessor
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Jackie Morehead
Chief Deputy Assessor
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Assessor
Physical Address
Sarpy County 1102 Building
1102 E. 1st Street
Papillion, NE 68046-2894
Mailing Address
1102 E. 1st Street, Suite 2
Papillion, NE 68046-2894
Phone: 402-593-2122Fax: 402-593-5911
Hours
Monday through Friday
8 am to 4:45 pm