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.
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.
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 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.
The County Assessor supervises and directs the assessment of all property in Pawnee County. Duties include: establishing, maintaining and equalizing values on real and personal property, reviewing applications for tax exemptions (real and personal property) and preparing abstracts for the State of value and certification of taxes levied. Real property that is subject to taxation must be assessed as of January 1 of each year and the value is determined using the mass appraisal method based on sales and market.
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 a 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.
Property valuations may be protested between June 1 and June 30. A protest form must be submitted to the County Clerk and a hearing time and date be set before the County Board of Equalization.