FAQs • Sarpy County, NE • CivicEngage

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) 2018 Tax Rate Breakdown

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Assessor

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1. Who is the assessor?: The assessor is the elected government official responsible for establishing the value of real property and personal property for the purpose of taxation.

2. What are property taxes?: Property taxes are funds generated by taxing the value of real estate, business personal property, and motor vehicles.

3. Who pays them?: All owners of taxable real estate, business personal property, and motor vehicles located within the state. This includes businesses, farmers, homeowners, and individuals.

4. Who collects them?: The county treasurer collects property taxes and distributes them to local subdivisions of government, according to their budgets.

5. 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:

County Roads and Bridges
Education
Fire and Police Protection
Natural Resource Districts
Parks and Recreational Areas
Senior Citizen Transportation
Sewers
Streets
Many Other Local Services

6. How are tax rates determined?

The County Assessor is not responsible for establishing the tax rate.

Example of District 27001 (Papillion) 2018 Tax Rate Breakdown

7. 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.

8. 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.

9. 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. View the NBHD list (PDF).

10. What does my valuation represent?: Your valuation represents the market value of your property as of January 1st.

11. What is a Partial Value?: 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.

12. 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.

13. 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 by placing the information in "Property Search", and mailing a Notice of Preliminary Valuation postcard. The assessor will again send a notification with a Change of Valuation postcard on or before June 1st, if your valuation has increased or decreased from the previous year.

14. 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.

15. How do I contest my valuation?

The assessor’s office would like to talk with you about your valuation! Your preliminary value is published on the website January 15th each year. Just call 402-593-2122, or stop by the office, or Ask the Assessor and have an appraiser explain to you how your value was determined. It’s an informal process during this period, generally, we do not require appointments. This gives the appraiser the chance to correct possible errors and answer your valuation-related questions.

The assessor will notify you officially 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. The assessor’s office will still hold informal discussions regarding your property valuation during this period, just contact us please.

The Department of Revenue Property Assessment Division has a guide available to help you understand the process: Real Property Valuation Protest Information Guide (PDF).

16. 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.

17. What if I disagree with the county board’s determination?: You may file an appeal to the Tax Equalization and Review Commission. View the Appeal Process.

18. 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 the property record file includes, but is not limited to:

Current Owner and Mailing Address
Drawings and Photos
The Legal Description
Recent Deed Recordings
Tax District Codes
Several Other Important Items Pertinent to the Valuation of the Property

We recommend each property owner review their property record file to ensure the accuracy of the data. Incorrect data can produce incorrect valuations.

19. How do I get a copy of the property record file?

New! You now have the ability to print a property record file from your computer! On the Sarpy County Property Search website find the parcel needed.

Once you have selected the parcel you need, select the link to Property Record File. It’s that simple. You can select any historical year.

We can still email or mail you a copy of the property record file. Please call 402-593-2122 or Ask the Assessor. There is no cost to the property owner of the parcel requested, however, there is a fee for copies that are not owned by the taxpayer and they must be picked up from the office.

20. What is the Nebraska Department of Revenue Property Assessment Division website?: Learn about the Nebraska Department of Revenue Property Assessment Division on their website.

21. How do I interpret the Valuation Reports shown on the Property Details webpage?

For residential properties, we provide printable valuation reports for a parcel’s neighborhood or market area. The reports are located on the Property Detail page of the parcel you are reviewing on Property Search. There are many terms/abbreviations used on the reports you may not be familiar with, so to help navigate your way through the reports, we have created a key for your reference: