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PAWNEE COUNTY ASSESSOR’S OFFICE

PAWNEE COUNTY ASSESSOR’S OFFICE

PO Box 467

Pawnee City, NE. 68420

402-852-2292

Fax # 402-852-2298

E-mail pawcty67@hotmail.com

 

 

Jonathan W. Bailey-Assessor

Staff

Suzanne Sommerhalder- Office Clerk

 

OFFICE HOURS

Monday-Friday 8:00 a.m. to 12:30 p.m. - 1:00 p.m. to 4:00 p.m.

 

 

  • General Description of Pawnee County
  • Cadastral Maps
  • Property Record Cards
  • Report Generation
  • Homestead Exemptions
  • Permissive Exemptions
  • Personal Property
  • Centrally Assessed/Railroad Property
  • Real Property
  • Valuation Process
  • Other Contacts
  • Online Information
  • GIS Information
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    General Description of Pawnee County

     

     

    Staff/Training/Budget

     

    The staff of the Pawnee County Assessor’s office consists of the Assessor and the Deputy.  The Assessor and Deputy hold their assessor’s certificate, and complete the required hours to maintain them

     

     

     

     

    Cadastral Maps

     

    The cadastral maps are dated 1966 and are kept current with parcel identification according to regulation 10-004.03.  The accompanying page of parcel owners and legal descriptions was always a part of the cadastral mapping in Pawnee County.  Ownership can be determined by locating the property record card, which contains the corresponding information. 

     

     

     

     

     

     

     

    Property Record Cards

     

    The property record cards contain all information required by regulation 10-004, which include the legal description, property owner, classification codes, and supporting documentation.  The supporting documentation includes any field notes, a sketch of the property, a photograph of the property, and if agricultural land is involved, an inventory of the soil types by land use.  If possible an aerial photo of the agricultural land is also included. 

     

    Report Generation

     

    Reports are filed accurately and in a timely manner.  Following is a list of the reports required and submitted by the Pawnee County Assessor’s Office annually:

     

    Abstract - Reg 60-004.02 – Due March 19

    Personal Property Abstract – Due June 15

    Certification of Values – Due August 20

    School District Taxable Value Report – Due August 25

    5 Year Plan of Assessment – September 1

    Levies Entered into Computer - November 15 or so

    Tax Roll – Delivered to Treasurer by November 22

    Certificate of Taxes Levied – Due December 1

    Tax List Corrections – Reg 10-00.09A

    Tax Payer Protests – June 1-July 25

    Valuation Notices – June 1

     

     

     

     

    Homestead Exemptions

    Taxpayers who are 65 years or older by Jan 1, of any given year, have certain disabilities, or are veterans of specified foreign wars to qualify. They must own and occupy the property and meet income requirements which are calculated according to the taxpayer’s federal adjusted gross income.The income requirements may fluctuate yearly, according to a Federal sliding inflationary scale.

     

    Homestead exemptions are accepted and processed according to State Statute 77-3510 through 77-3528.  Applications were accepted from February 1 through June 30

    Permissive Exemptions

     

    Educational, religious, charitable and cemetery organizations may apply for tax exempt status to the county board of equalization. To qualify the property must meet the following criteria:

    1. Be owned by an educational, religious, charitable, or cemetery organization or any organization for the exclusive benefit of any such educational, religious, charitable, or cemetery organization.
    2. Be used exclusively for educational religious, charitable or cemetery purposes
    3. Not be used for financial gain or profit to either the owner or user.
    4. Not be used for the sale of alcoholic liquors for more than 20 hours per week.
    5. Not be owned or used by an organization which discriminates in membership or employment based on race, color, or national origin.

     

    This exemption is also for property owned by and used exclusively for agricultural and horticultural societies.

     

    Organizations must file for exemption on or before December 31 of the year proceeding the year the exemption is sought. Each year the exemption is reaffirmed. The exemptions granted to cemetery organizations shall remain in effect without reapplication unless disqualified by change in ownership or use. Assessor must review these exemptions each year and report to the county board of equalization.

     

     

    Personal Property

    Personal Property is the depreciable equipment used in a trade or business or used for the production of income. If you hold or own any depreciable tangible personal property as of January 1 at 12:01a.m. of the year for which the assessment is being made, you must file a Nebraska Personal Property Return.

    If you lease property from another person or you lease property to another person you must file a Nebraska Personal Property Return.

     

    All personal property is handled according to Regulation 20.  All schedules are to be filed by May 1 to be considered timely.  From May 1 to July 31, all schedules received by the office receive a 10% penalty.  After July 31, a 25% penalty is assessed.  Reminder schedules are sent at the beginning of the personal property season, usually by February 1.  The taxpayer’s federal income tax depreciation schedule is used as a basis for the personal property schedule.  13AG’s are received periodically throughout the year and are matched up with their corresponding schedules.  13AG’s are used primarily as a system of checks and balances. If a taxpayer has paid sales tax on an item reported on their Personal Property Schedule, they can request a form to be reimbursed the sales tax amount by calling 1-800-742-7474 and following the prompts. The personal property abstract is due June 15.

     

     

     

    Centrally Assessed/Railroad Property

     

    Centrally assessed properties are those companies or industries that the Legislature has designated the Property Tax Administrator as the responsible party for valuation. They include Railroads and Public Service entities.

    Centrally assessed values are received from the State Department of Property Assessment & Taxation around August 13.

     

     

     

     

     

     

    Real Property

     

    Real property is updated annually through maintenance and pick-up work. Computer services are provided by Terrascan.  All pick-up and maintenance fieldwork is

    slated for completion in mid-February to allow time for computer data entry and value generation.  Countywide zoning was adopted by the Pawnee County Board of Equalization in 2001, and the assessor’s office works in conjunction with the zoning administrator with the filing of building permits.  

     

     

     

     

    Residential

     

     

    In 2009 residential property was valued at 97.17% of market value in Pawnee County.  The COD was 26.5 and the PRD was 115.5.  Although the level of value is within the acceptable guidelines, the quality of assessment needs addressed.

     

    Commercial

     

     

    In 2009 commercial property was valued at 93.96% of market value.  The COD was 32.55, and the PRD was 113.07.  Although the level of value is within acceptable limits, the quality of assessment needs to be addressed.

     

    Agricultural

     

     

     

    Agricultural land was assessed at 73.83% of market value in 2009.  The COD was 20.42, and the PRD was 104.85.  All measurements are well within the acceptable limits.

     

     

     

     

     

    Valuation Process

     

    Sales occur throughout the County. All Real Estate Transfer Statements(521’s) are sent to Department of Reveune, Property Assessment Division (PAD) on a regular basis. The assessor sets preliminary values based on the sales, and these values are reported to the PAD in the form of a report called the Abstract.

     

    DPAT measures the level and quality of assessment and reports to the Tax Equalization and Review Commission (TERC). If the assessor meets standards the valuation process proceeds. If the assessor fails to meet standards then TERC calls the assessor in for a hearing to explain the failure, and to take action as determined by TERC. Repeated failures or failure to take the corrective action prescribed may result in the assessor’s certificate being pulled by the Property Tax Administrator, which means that they are no longer an assessor.

     

    The assessor notifies taxpayers of their values (on or before June 1). Taxpayers may protest the valuation set by the assessor within 30 days of the assessor’s mailing of the notification of value.

     

    Taxpayers should examine their records at the assessor’s office to determine the accuracy, and discuss this with the assessor and or other office members.

    Taxpayers may file a Property Valuation Protest form (422) at the County Clerk’s Office. The assessor may call to make an appointment for an onsite review of the taxpayer’s property, and /or request permission to examine your records at the Farm Service Agency. The assessor will review the taxpayer’s property with the taxpayer’s guidance. The assessor will then rework the card if necessary.

    The taxpayer will be notified of the protest hearing date in front of the County Board of Equalization (CBOE).The CBOE decides whether or not to change the valuation of the property based on the information presented by both parties at the hearing. The assessor is presumed by the CBOE to be correct unless the taxpayer has provided evidence to the contrary. (The burden of proof is on the taxpayer).The assessor adjusts the value of the property according to the CBOE’s decision. If the taxpayer is dissatisfied with the CBOE’s decision they may appeal the case to TERC at the taxpayer’s expense (forms available at County Clerk’s Office. A filing fee of $25.00 is paid at the time of filing.)

     

    The assessor certifies the total valuation present in each political subdivision that is available to them on which to levy. Political subdivisions set their budgets. The political subdivisions advertise budget hearings in local newspapers. The taxpayer is encouraged to attend these hearings to ensure that the budget limits are adhered to.

     

     

     

    The assessor reports once again to DPAT the value in the county. This time the levy is included and the anticipated tax revenue. The assessor completes the tax list and runs billing. The treasurer sends out billing (December).

     

    Assessor begins re-assessment for the following tax year (December-March 15, when the assessor has to report values to DPAT.