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 slated as a percent or amount due for each $100 of assessed value.
THE COUNTY ASSESSOR IS NOT RESPONSIBLE FOR ESTABLISHING THE TAX RATE.
Taxes are levied in arrears. The treasurer collects taxes and distributes them to the local subdivisions of government, according to their budgets. Please refer to the Sarpy County Treasurer for information regarding paying taxes.