Duties and Qualifications
The County Assessor is an elected official who has the general supervision over and the direction of the assessment of all property in his or her county. The duties are prescribed by Nebraska Statutes, Rules and Regulations (Chapter 77), which have the effect of law. The following is a partial list of those duties:
- Administer the assessment statutes of Nebraska law.
- Establish and maintain fair and equitable value on all real and personal property within the county.
- Attend all meetings of the County Board of Equalization.
- Review all applications for religious, charitable and educational tax exemptions.
- Maintain cadastral records (i.e., parcel maps) on all property in the county.
- Prepare abstract of value and certification of taxes levied for State Property Tax Administrator.
- Prepare annual tax roll for the County Treasurer.
- The County Assessor must hold and maintain a valid certificate.
- Attend mandatory workshops.
- Obtain a minimum of 30 hours of continued education bi-yearly.
General Information Available from this office:
- Tax district information on a property in Pawnee County
- Ownership of a property in Pawnee County
- Valuation information on a property in Pawnee County
- Valuation of improvements on a property in Pawnee County
- Age of a structure in Pawnee County
- Size and dimensions of a parcel in Pawnee County
- Eligibility information on Homestead Exemptions
- How to file a property protest in Pawnee County
How Values Change
- Fluctuations in the market
- Outside influences on the property
- Addition or removal of improvements
- Remodel or rehabilitation
Property Tax Exemptions
- Charitable facilities
- Educational facilities
- Religious facilities
- Certain seniors or persons with disabilities
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.
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.