ANTELOPE COUNTY ASSESSOR’S OFFICE
501 Main Street
Neligh, NE. 68756
402-887-4515
E-mail: antelopeassessor@yahoo.com
Julie Harrison-Assessor
Staff
Marge Wildman- Deputy Assessor
Mary Bauer- Land Clerk
Debbie Desautels- Personal Property Clerk
Lisa Payne- Real Estate Clerk
OFFICE HOURS
Monday-Friday 8:30 a.m. to 5:00 p.m.
Antelope
County has a total count of 7,269 parcels as reported on the 2001 County
Abstract. The residential parcel count
is 36% of the total; the Commercial/Industrial is 7% of the total base. The agricultural parcels account for 50% of
the base and 7% is exempt property. The
total Antelope County valuation is 535,147,160. The total real estate value is 487,713,899, as certified to the
entities on August 16,2001. The
residential class value is 17% of the
total,
the commercial/industrial class value is 7%, and the agricultural portion of
the value is 76%. The total personal
property value is 41,725,411 as certified to the political subdivisions on
August 16, 2001. Antelope County handled 1,487 personal property schedules in
2001. The remainder of the County’s value is derived from centrally assessed
property, 5,707,850. Approximately 500
homestead applications are filed with the office annually.
The
staff of the Antelope County Assessor’s office consists of the Assessor, the
Deputy, and three full-time clerks. The
Assessor, Deputy, and one of the clerks all hold their assessor’s certificate,
and complete the required hours to maintain them. A contract is executed every
year with Blaser Appraisal Service for annual
maintenance
and pick-up work. The assessor compiles
the models for every revaluation, and applies the values herself.
The
2000-2001 assessors’ budget is in two parts.
The general budget was $98,400, and the assessor’s reappraisal budget
was $37,500. For 2001-2002, the
assessor requested an approximate increase of 2% on both counts. The County Board of Equalization has been
very supportive of budget requests in the past.
The
Antelope County Assessor’s Office holds an annual public meeting to discuss
current assessment practices, and to discuss the valuation process in
general. Large displays are
constructed, and handouts printed to help taxpayers understand the assessor’s
office procedures. Every year in
October, County Government Day is held, and the assessor’s office is an active
educator in this process, with the hopes of starting the education of the
public at a younger age.
Open
communication with the local newspapers and the use of advertisements also help
in the interpretive process. A yearly
manual of all public relation interactions is kept in the office. Every year this manual is reviewed and
analyzed with the expectation of improving our techniques in the future.
The
cadastral maps are dated 1967 and are kept current with parcel identification
according to regulation 10-004.03. The
accompanying page of parcel owners and legal descriptions was never a part of
the cadastral mapping in Antelope County.
Ownership can be determined by locating the property record card, which
contains the corresponding information.
For approximately 6 years prior to the current assessor’s term
(1992-1998) the maps had little maintenance, and split parcels were not
drawn. As the assessor discovers these
discrepancies,
corrections are made. A long range
goal, if budget allows, would be the replacement of these cadastrals with new
ones.
In
1999 the current assessor developed a policy and procedure manual for the
Antelope County Assessor’s Office. This
manual adheres to statute, regulation, and directive. It contains instructions for the performance of almost all duties
of the office, and is updated periodically as needed.
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. The cards are in good condition, and are
updated and/or replaced as needed. The
file cabinets in which the cards are kept are becoming too full, and it is the
plan of the assessor to clean up the current records by moving older, mainly
historical information to new file cabinets located in the assessor’s office
back storage room.
Reports
are filed accurately and in a timely manner.
Following is a list of the reports required and submitted by the
Antelope County Assessor’s Office annually:
Abstract -
Reg 60-004.02 – Due March 20
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
Print Bills -
Deliver to Treasurer –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
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 April 1 through June
30. The Assessor’s Office arranges for employees
of Goldenrod Hills to come to the courthouse several times during the filing
period to assist the taxpayers in the completion of the income forms. When the filing deadline approaches one of
the clerks telephones taxpayers and/or other responsible parties to remind them
to file their forms. The forms are sent
into the Department of Revenue in several groups throughout the filing
period. Approximately 500 homestead
exemptions were filed in the Antelope County Assessor’s Office in 2001.
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:
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 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 postcards are sent at the beginning
of the personal property season, usually by February 1. Then again in the middle of April reminders
are sent. Advertisements are placed in
the county newspapers prior to all postcard mailings to remind taxpayers that
it is personal property filing time.
This has both cut our form costs by about 50%, and increased the timely
filings in Antelope County. The
taxpayer’s federal income tax depreciation schedule is used as a basis for the
personal property schedule. Local
accountants are provided with a list of taxpayers, and then request their
clients’ forms in advance, which they complete and return to our office. 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
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. The
value of this property in Antelope County for 2001 is 5,707,850, and consists
of 188 public service schedules and 11 railroad schedules.
Real
property is updated annually through maintenance and pick-up work. In the 2001 valuation year, pick-up work was
performed on approximately 229 parcels.
Annual maintenance included the complete revaluation of 5 small towns,
all commercial property, and the re-assessment of land use in 277 parcels. Computer services are provided by
MIPS/County Solutions. Appraisal
services for the upcoming year will be contracted through Blaser
Appraisal. Pending the completion of
that contract pick-up work and the Orchard Village residential revaluation may
begin. All pick-up and maintenance
fieldwork is
slated
for completion in mid-February to allow time for computer data entry and value
generation. An onsite inspection is
performed on every property to be revalued.
The property is measured, data is confirmed and/or corrected, property
quality & condition is noted along with any other outstanding facts. A photograph is taken of each property. With owner accompaniment an interior
inspection is performed. If that is
denied then it is assumed that the interior condition of the property is the
same as the exterior, unless evidence leads us elsewhere. Countywide zoning was adopted by the
Antelope County Board of Equalization in 1999, and the assessor’s office works
in conjunction with the zoning administrator with the filing of building
permits.
In
the current Assessor’s term all residential property with the exception of
Orchard has been physically reviewed and revalued. The villages of Neligh & Elgin are on 1995 Marshall &
Swift pricing. Tilden, Oakdale,
Brunswick, Royal & Clearwater are priced using CAMA 2000. Orchard Village will be revalued for the
2002 valuation year, and CAMA 2000 will be used to price out the
residences. All of these towns have
been or will be priced with current depreciation as derived
from
the market. The listing of the property
was and will be performed by Blaser Appraisal; the Assessor has & will
model & set values. Current models,
along with a listing of every residential property in each village that show
how that property fits into the model are kept as a permanent records available
for all to inspect. These records have
proven to be very helpful in explaining how the valuation process works to the
taxpayers. Antelope County residential
property is currently being re-evaluated on a 3-year cycle for the possibility
of market changes and therefore assessed value. This cycle may be readjusted according to changing needs.
In
2001 residential property was valued at 99% of market value in Antelope
County. The COD was 17.62 and the PRD
was 102.08. All these measurements are
well within the acceptable guidelines.
All
commercial property in Antelope County was revalued as part of a complete
commercial reappraisal performed by Great Plains Appraisal in the year
2001. Records reveal 3 approaches to
value market, income, and cost. During
the protest process in 2001 some discrepancies were found, and a review of this
work is planned in the near future. Any
inconsistencies found will be cleared up at that time.
In
2001 commercial property was valued at 99% of market value. The COD was 38.93, and the PRD was
120.16. Although the level of value is
within acceptable limits, the quality of assessment needs to be addressed.
Rural
residences and improvements were updated in 1999 using current market driven
depreciation. Factors, which reduced
houses & outbuildings by approximately 60%, were removed for the lack of
supporting market data. It is the plan
of the Antelope County Assessor to completely revalue rural residences within
the next few years, and to have all improvements entered into the CAMA 2000
system.
Agricultural
land use is updated annually through the use of aerial photos purchased from
the FSA (Farm Service Agency). When
possible, permission is obtained from property owners to inspect their records
at the FSA to further verify their land use.
13AG’s are also a valuable tool determining land use changes, and all
13AG’s for irrigation equipment are shared with the land use clerk to aid in the
update of agricultural land. Two hundred
and seventy seven land use changes were calculated in 2001, and this amount is
fairly typical for Antelope County. All
school land was valued according to soil & use for 2001. In addition, all CRP land was re-categorized
as CRP grass in order to allow for a complete market study of CRP ground. The soil survey being used was compiled in
1978, and the 1995 soil conversion as dictated by the Property Tax
Administrator is also being used.
Agricultural
land was assessed at 76% of market value in 2001. The COD was 16.34, and the PRD was 102.27. All measurements are well within the
acceptable limits.
Real
estate transfer statements are filed according to Reg 12-003 in as timely of a
manner as possible. At times prompt
filing is not possible due to the time frame in which the Assessor’s Office
receives these 521’s from the Clerk’s Office.
The completion of real estate transfers is a team effort. The Assessor, Deputy, and one clerk complete
the transactions required by the deeds.
Another clerk helps the Assessor fill out supplemental data for
DPAT. The Assessor inspects all 521’s
to ensure an accurate feel of the Antelope County Market. Open communication with DPAT’s field
reviewer is essential to acquire an accurate sales file tool. The assessor relies heavily on DPAT’s review
of both agricultural and commercial sales.
She gives the reviewer all the input she has, and will protest the use
of a sale if she feels strongly enough that their differences are more than a
mere matter of opinion. The assessor
verifies all residential sales through a mailed questionnaire. She has about a 90% return rate on
verification letters. Those that do not
respond to the letter are contacted by phone.
When phone contact is impossible, the assessor's best judgment is
used. The Deputy Assessor maintains a
sales book for both commercial and residential property. All agricultural sales are compiled in a
spreadsheet to allow for value setting according to the market.
Sales
occur throughout the County. All Real Estate Transfer Statements(521’s) are
sent to Department of Property Assessment and Taxation (DPAT) on a regular
basis. The assessor sets preliminary values based on the sales, and these
values are reported the DPAT 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. There is a statutory budget increase limit of 2.5% each year. 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
County Clerk divides the political subdivision’s budgets by the total value
available to arrive at a levy. The clerk then submits the levies to the CBOE
for approval. The statutory levy limits in place are:
School- $1.00/$100
Counties- $ .50/$100
Community
Colleges- $.04/$100
Cities/Villages-
$.45/$100
NRD’s- $.045/$100
ESU’s- $.015/$100
It
is the taxpayer’s responsibility to attend the hearings, and ensure that the
levy lids 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.