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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
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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
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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:
- 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.
- Be used exclusively for educational religious,
charitable or cemetery purposes
- Not be used
for financial gain or profit to
either the owner or user.
- Not be used
for the sale of alcoholic liquors
for more than 20 hours per week.
- 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.
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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.
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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.
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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.
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