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 Banner County
- Ownership of a property in Banner County
- Valuation information on a property in Banner County
- Valuation of improvements on a property in Banner County
- Age of a structure in Banner County
- Eligibility information on Homestead Exemptions
- How to file a property protest in Banner 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
Important Deadlines
Personal Property
- Filing deadline: May 1st
- 10% penalty will be added for returns filed after May 1st and before June 30th
- 25% penalty will be added for returns filed on or after July 1st
Homestead Exemption
- Filing deadline: June 30th
Property Valuation Protest
- Filing deadline: June 30th
Improvement Information Statement
- filing deadline: December 31st
- All construction, repairs, alterations, or improvements of $2500 or more shall be filed by December 31 of the year of construction.
