Real Estate Taxes

About Your Property Taxes
 

REAL PROPERTY VALUATIONS

2023 preliminary valuations were displayed on the Sarpy County website beginning January 15, 2023. Property owners were invited to contact the Assessor’s Office prior to March 1, 2023 should they feel that their valuation did not reflect market value. The Assessor’s Office then certified a County Abstract of Assessment for Real Property report on or before March 25, 2023.

 

On or before June 1, 2023, the Assessor’s Office notified the owner of record as of May 20, 2023 of every item of real property which had been assessed at a value different than in the previous year. Such notice was given by first-class mail addressed to such owner's last-known address. 

 

2024 preliminary valuations will be displayed on the Sarpy County website beginning January 15, 2024. Click the link to "Pay Taxes" on the left side of the screen and enter your nine-digit parcel number or address in the appropriate box and follow the links to your parcel details.

 

PERSONAL PROPERTY VALUATIONS

All persons, partnerships, corporations, proprietorships, companies, firms, farmers, ranchers and other entities holding or owning tangible, depreciable personal property subject to taxation on January 1, 2023 at 12:01am were required to file a 2023 Nebraska Personal Property Return with the Assessor’s Office on or before May 1, 2023.

 

2024 Nebraska Personal Property Return information will be available soon.

 

TAX RATES

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 a tax rate. This tax rate is slated as a percent or amount due per each $100 of assessed value.

 

2023 Tax Rates are provided here


TAX STATEMENTS

Only one tax statement is mailed each year in the middle of December. Reminder notices will not be sent, however, delinquent notices are mailed as a courtesy twice a year, immediately after each delinquent date.

If you want any of these notifications mailed to a different address, please contact the Assessor’s Office at (402) 593-2122.

TAX CYCLE
Taxes are levied one year in arrears. 2023 tax statements were mailed mid-December 2023, and are payable in two installments in 2024. Some property owners choose to pay part or all before the end of calendar year 2023 for income tax purposes; consult your tax advisor for more information. In the case of a sale of the property during calendar year 2024, 2023 taxes are usually prorated amongst both the buyer and the seller and are determined by your representative at closing and in the closing agreement, not by the Treasurer’s Office.

The 2023 statement backer can be found here[Note: the printed 2023 statement backer incorrectly listed March 4, 2024 as the public tax sale date - this is the public tax sale date for unpaid 2022 taxes.]

TAX CREDITS
All real property (not personal property) qualifies for a tax credit based on the credit allocation valuation of each parcel of real property compared to the credit allocation valuation of all real property in the state. Credit allocation valuation means 120% of the taxable value of agricultural and horticultural land and agricultural and horticultural land receiving special valuation, or, for all real property other than agricultural and horticultural land, 100% of the taxable value. For 2023, the tax credit is $133.55 per $100,000 of valuation for agland and $111.30 per $100,000 of valuation for real property (non-agland). The total 2023 tax credit for all of Sarpy County is $27,155,238.56.

If you are age 65 or older as of January 1, or 100% disabled, you may also be eligible for a Homestead Exemption, the process for which is managed by the Assessor’s Office.

DELINQUENT DATES
Taxes do not have to be paid by December 31, 2023. The dates of delinquency on your 2023 tax statement are April 1, 2024 and August 1, 2024. If the first half is not paid or postmarked before April 1, 2024 or the second half before August 1, 2024, interest will accrue at an annual rate of 14% from the date of delinquency. Interest is compounded daily from the date of delinquency to the date of payment. If your taxes become delinquent, you may only make payments in a minimum of one-half year increments plus any accrued interest that is due. We do not accept any other partial payments.

If 2023 taxes are not paid on a mobile home or personal property, they will be placed on a distress warrant in October 2024 and given to the County Sheriff for collection, which could include seizure of such property.

If 2023 taxes are not paid on real property, they will be offered at a public tax sale on March 3, 2025, and such sale would result in a tax lien being placed on your property. [Note: the printed 2023 statement backer incorrectly listed March 4, 2024 as the public tax sale date - this is the public tax sale date for unpaid 2022 taxes.] The tax lien will only be removed once taxes are paid in full, including interest and fees. Failure to pay back taxes and interest may result in the loss of the real property.

Payment Options
 
PAYMENTS MADE BY MORTGAGE COMPANIES OR OTHER THIRD PARTIES 
If your taxes will be paid by someone else (e.g. mortgage company, bank, other lending institution), that agency will request your tax information from the County, however, it is your responsibility to verify that the agency pays your taxes. You do not have to mail this statement to the agency and you may consider this statement a Courtesy Notice. Keep this statement for your records. 

IN-PERSON PAYMENTS
The Treasurer’s Office accepts payments by cash, check, or credit/debit card in person at 1102 E. 1st Street, Papillion, NE 68046. Office hours are 8:00am and 4:45pm, Monday through Friday, excluding federal holidays. Please note, there is an additional $2.95 fee if you pay by debit card or 2.5% fee if you pay by credit card.

PAYMENTS BY MAIL OR DROPBOX
You may mail a check for real or personal property tax payments to the Treasurer’s Office at 1102 E. 1st Street, Papillion, NE 68046 or drop your payment in the secure lockbox labeled Treasurer’s Office located next to the front door of our building. Make your check payable to Sarpy County Treasurer and ensure that you detach and return the remittance stub from your tax statement with your payment. 

ONLINE PAYMENTS
You may make real or personal property tax payments online by using the "Pay Taxes" link on the left side of your screen and using an e-check (electronic payment from your checking or savings account) or credit card. You will need your nine-digit parcel number (located on the top right of the front of your statement). Please note, there is an additional $3.00 fee if you pay by e-check or 2.5% fee if you pay by debit or credit card. Your online payment is not final until payment clears your bank.

Property Tax Receipts
 

Nebraska statute no longer requires Sarpy County to mail out property tax payment receipts. Receipts will be provided for any in-person payments. For payments by mail or dropbox, you may choose to include a self-addressed, stamped envelope with your payment, and we will mail you a receipt. Regardless of payment method, property tax receipts are always available using the "Pay Taxes" link on the left side of the screen. Enter your nine-digit parcel number or address in the appropriate box and follow the links to your parcel details and receipts.