Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 350 - Nebraska Department of Revenue, Property Assessment Division
Chapter 10 - Real Property Regulations
Section 350-10-003 - PROCEDURES
Universal Citation: 350 NE Admin Rules and Regs ch 10 ยง 003
Current through September 17, 2024
003.01 All real property including fixtures other than trade fixtures, buildings and structures under construction, and any mobile homes or cabin trailers that are owned by a dealer and not located at the dealer's business location, will be assessed as of January 1, 12:01 a.m. annually. The assessment level of real property is:
003.01A All real property, other than
agricultural land and horticultural land, is valued at 100% of its actual
value;
003.01B Agricultural land
and horticultural land is valued at 75% of its actual value;
003.01C Agricultural land and horticultural
land, which has value for purposes other than for agriculture or horticulture,
and meets the qualifications for special valuation assessment, is valued at 75%
of the special valuation.
003.02 County Assessor's Annual Duties
003.02A The county assessor must prepare an
assessment roll of all taxable real property. on or before March 19 of each
year. Beginning January 1, 2014, the date will be March 25 of each year for
counties with a population of at least 150,000 inhabitants.
003.02A(1) Beginning January 1, 2014, county
assessors in any county with a population of at least 150,000 inhabitants must
provide preliminary valuation notices to real property owners on or before
January 15 of each year. The notices must either be mailed or published on a
website maintained by the county assessor or by the
county.1 The county assessor must also send the
notices of valuation change on or before June 1 to every owner of record or
lessee as of May 20.
003.02A(1)(a) Beginning
January 1, 2014, in counties with at least 150,000 inhabitants, the county
assessor must provide an opportunity for real property owners to meet in person
with the county assessor's office to review the property owner's real property
record file and the assessed valuation placed upon the property for the
upcoming assessment year. The meeting must take place between January 15 and
March 1.
003.02A(1)(b) If the real
property owner does not notify the county assessor's office of his or her
intent to meet by February 1, he or she waives the opportunity to meet with the
county assessor's office.
003.02A(1)(c) During the meeting, the county
assessor's office must provide the real property owner the basis for the
valuation shown on the preliminary notice and accept any information the real
property owner provides that is relevant to the valuation of the
property.2
003.02B The county assessor cannot change the
valuation of any real property for the current year, except as ordered by the
Tax Equalization and Review Commission or the county board of equalization
after March 19 of each year. Beginning January 1, 2014, the date will be March
25 of each year for counties with a population of at least 150,000 inhabitants.
003.02B(1) The county assessor must report
any current-year overvalued or undervalued real property or any current-year
omitted real property to the county board of equalization after March 19 and on
or before July 25, except:
003.02B(1)(a)
Beginning January 1, 2014, a county with at least 100,000 inhabitants that has
adopted a resolution to extend the deadline for hearing protests can extend
this report submission to August 10.
003.02B(1)(b) Beginning January 1, 2014, in a
county with at least 150,000 inhabitants, reporting will occur after March 25
and on or before July 25. A resolution to extend the deadline for hearing
protests can extend this report submission to August 10.
003.02B(2) The county assessor must report
any omitted real property that was not reported to the county assessor pursuant
to Neb. Rev. Stat. §
77-1318.01
and any clerical errors pursuant to §
77-128
that result in a change of the assessed value to the county board of
equalization.
003.02C
After April 1, and on or before June 1, the county assessor must implement all
adjustments to value as ordered by the Tax Equalization and Review
Commission.
003.02D On or before
June 1, the county assessor must publish in a newspaper of general circulation
that the assessment roll is complete, the notices of valuation changes have
been mailed, and the final date for filing a protest.
003.02E On or before June 1, the county
assessor must send notices of valuation changes by first class mail, to every
owner of record or lessee as of May 20, that is responsible for paying the
property taxes pursuant to Neb. Rev. Stat. §
77-202.11,
whose assessed valuation has changed from that of the previous year. The notice
must describe the real property and state the old and new valuation, the
convening date of the county board of equalization, and the dates for filing a
valuation protest.
003.02F On or
before June 6, the county assessor shall must post in the county assessor's
office, and mail to a designated newspaper of general circulation and licensed
broadcast media in the county, the assessment sales ratios as determined by the
Tax Equalization and Review Commission and any other statistical
measures.
003.02G The county
assessor may correct the assessment roll at any time for clerical errors that
do not result in a change of value.
003.02H The county assessor must attend all
meetings of the county board of equalization when the meetings pertain to the
assessment or exemption of real property.
003.02H(1) The county assessor may appoint a
designee to attend meetings of the county board of equalization when the county
assessor is unable to attend.
003.02I The county assessor must annually, on
or before June 15, prepare a plan of assessment describing the assessment
actions that will be implemented for the next assessment year and two years
thereafter. The plan must identify the classes or subclasses of real property
that the county assessor plans to examine during this three-year period.
003.02I(1) The plan must examine the level,
quality, and uniformity of assessment along with proposed measures and
resources, needed to achieve and maintain the statutory and administrative
requirements.
003.02I(2) The county
assessor must present the plan of assessment to the county board of
equalization on or before July 31 of each year. The county assessor may amend
the plan as a result of county board actions in the adopted budget affecting
the county assessor's office. A copy of the plan and any amendments to the plan
will be mailed to the Department of Revenue, Property Assessment Division on or
before October 31 each year.
003.02J When the date for filing or
submitting any form, report, tax valuation notice, valuation data, adjustments
to value, published notices, or any other requirement under REG 10- 003.02,
falls on a Saturday, Sunday, or legal holiday, the items will be considered
timely filed if performed in person or postmarked on the next business day.
When any document is sent by regular, certified, or registered mail, the
postmarked certification or registered date will be used to determine the date
filed.
1 LB384 2011 Section 6.
2 LB384 2011 Section 8.
003.03 Protests to the County Board of Equalization
003.03A
All protests of valuation for real property must be in writing, signed, and
filed with the county clerk on or before June 30. If June 30 falls upon a
Saturday, Sunday, or legal holiday, the protest will be considered timely filed
if performed in person or postmarked on the next business day. If the protest
is not timely filed, it will automatically be dismissed.
003.03B Each protest must have attached or
contain a written statement of why the requested change in assessment should be
made. The statement must contain a description adequate to identify the parcel.
If no statement is provided, the protest will automatically be dismissed. Each
protest can only pertain to one parcel, not a combination of parcels.
003.03B(1) The protest may be, prepared on
the Property Valuation Protest Form 422 or Form 422A. Failure to use Form Form
422 or Form 422A will not affect the filing or cause it to be dismissed.
Neither the Form 422 or Form 422A is required to be promulgated by the Nebraska
Department of Revenue.
003.04 County Board of Equalization Powers and Duties
003.04A The county board of
equalization must fairly and impartially equalize the valuation of all of real
property in the county, so that all real property is assessed uniformly and
proportionately.
003.04B The county
board of equalization must meet between June 1 through July 25, for the purpose
of correcting the current year's assessment, for any real property that was
omitted pursuant to Neb. Rev. Stat. §
77-1318.01,
and any undervalued or overvalued real property. Any county board of
equalization of a county with over 100,000 inhabitants may extend the deadline
for hearing protests from July 25 to August 10 if a resolution is adopted
before July 25. The county board of equalization may not hold a hearing on a
protest with single commissioner or supervisor.
003.04B(1) Beginning January 1, 2014, in
counties with a population of at least 150,000 inhabitants, the county board of
equalization must allow protesters an opportunity to meet in person with the
county board of equalization or a referee.
003.04C After July 25, or after August 10 if
the county board of equalization has adopted a resolution to extend the
deadline for hearing protests, the county board of equalization cannot change
the valuation of any real property for the current year unless there was a
clerical error or the real property was omitted and not properly reported to
the county assessor pursuant to Neb. Rev. Stat. §
77-1318.01.
003.04C(1) The county clerk must mail to the
protester on or before August 2, or on or before August 18 in a county that has
adopted a resolution extending the deadline for hearing protests, a written
notice of the county board of equalization's decision regarding the protest.
The notice must state that a report of the decision is available at either the
county clerk's or county assessor's office, whichever is appropriate.
3 Nothing in this regulation prohibits a
county from providing a copy of the report of the county board of
equalization's decision to the protester along with the written notice of the
decision.
003.04C(2) If July 25 or
August 10 falls on a Saturday, Sunday or legal holiday, the county board of
equalization must hear and decide protests on the previous business
day.
003.04C(3) The county clerk or
county assessor will prepare a report for each protest filed. The report should
contain a signed statement by the chairperson of the county board of
equalization stating the board's decision and basis for the decision, a
description of the real property affected, the recommendation of the county
assessor, the recommendation of a referee if applicable, the date the county
board of equalization heard the protest, the date of the decision, and the date
notice of the decision was mailed to the protester. Attached to the report
should also be a copy of the property record file that substantiates the
assessed value, unless the county assessor certifies to the county board of
equalization that a copy of the file is maintained in either paper or
electronic form in the county assessor's office.
003.04C(3)(a) One copy of the report, if
prepared by the county clerk, must be given to the county assessor on or before
August 2. The county assessor cannot make a change to the values prepared and
submitted by the county clerk until the report is completed.
003.04D The county
board of equalization may petition the Tax Equalization and Review Commission
for a class or subclass adjustment on or before July 26. Any county that has
adopted a resolution extending the deadline for hearing protests waives any
right to petition the Tax Equalization and Review Commission for adjustment of
a class or subclass of real property for that year. For properties that have
already received an adjustment from the county board of equalization, an
additional adjustment may be made so that the total adjustments are equal to
the Tax Equalization Review Commission's ordered adjustment.
3 LB384 2011 Section 14.
002.05 Beginning on July 26 and on or before August 24, or on or before September 10 if the county has adopted a resolution to extend the deadline for hearing protests, any action of the county board of equalization taken pursuant to Neb. Rev. Stat. §§ 77-1502 or 77-1504 may be appealed to the Tax Equalization and Review Commission pursuant to § 77-5013. An appeal will be considered timely filed if postmarked by August 24, or September 10 if the county has adopted a resolution to extend the deadline for hearing protests.
003.06 Overvalued or Undervalued Real Property and Properly Reported Omitted Real Property
003.06A After March 19 and on or
before July 25, or on or before August 10 in a county with at least 100,000
inhabitants that has adopted a resolution to extend the deadline for hearing
protests, the county assessor must report to the county board of equalization
any current year overvalued or undervalued real property, and current year
omitted real property that was properly reported to the county assessor.
Beginning January 1, 2014 in counties with a population of at least 150,000
inhabitants, the dates the county assessor is to report any current year
overvalued or undervalued real property and omitted property that was properly
reported are after March 25 and on or before July 25, or on or before August 10
in a county with a population of over 100,000 inhabitants that has adopted a
resolution to extend the deadline for hearing protests.
003.06B Beginning June 1 and on or before
July 25, or on or before August 10 in a county that has adopted a resolution to
extend the deadline for hearing protests, the county board of equalization must
meet to consider and correct the current year assessment for overvalued or
undervalued and current year properly reported omitted real property, and give
written notice of the assessed value to the record owner, agent, or lessee
responsible for paying the property taxes pursuant to Neb. Rev. Stat. §
77-202.11
at his or her last-known address.
003.06B(1)
Protests for current year properly reported omitted real property and current
year undervalued or overvalued real property must be filed with the county
board of equalization within 30 days after the mailing of the notice by the
county board of equalization. The procedures for filing a protest are the same
as those in REGS-
10-003.03A through
10-003.03B, except
for the date restrictions.
003.06C All protests relating to current year
undervalued and overvalued real property must be heard and decided by the
county board of equalization on or before September 15 (or on or before
September 30 if the county has adopted a resolution to extend the deadline for
hearing protests).
003.06C(1) If September 15
or September 30 falls on a Saturday, Sunday or legal holiday, the county board
of equalization must hear and decide protests on the previous business day.
003.06D All protests
relating to current year omitted real property, which was properly reported to
the county assessor pursuant to Neb. Rev. Stat. §
77-1318.01,
should be heard and decided by the county board of equalization within 30 days
of the date the protest was filed.
003.06E The county clerk must mail to the
protester a written notice of the county board of equalization's decision
regarding the protest within seven days. The notice must state that a report of
the decision is available at either the county clerk's or county assessor's
office, whichever is appropriate. Nothing in this regulation prohibits a county
from providing a copy of the report of the county board of equalization's
decision to the protester along with the written notice of the
decision.
003.06F Final decisions
of the county board of equalization concerning undervalued and overvalued
current year real property may be appealed to the Tax Equalization and Review
Commission pursuant to Neb. Rev. Stat. §
77-5013
on or before October 15 (or on or before October 30 if the county has adopted a
resolution to extend the deadline for hearing protests).
003.06G Final decisions of the county board
of equalization concerning current year omitted real property, which was
properly reported to the county assessor, may be appealed to the Tax
Equalization and Review Commission within 30 days after the board's final
decision.
003.06H After July 25 (or
after August 10 if the county has adopted a resolution to extend the deadline
for hearing protests), the county board of equalization cannot change the
valuation of any real property that is undervalued or overvalued, or omitted
real property which was properly reported to the county assessor for the
current year. Only real property with a clerical error or omitted real property
not properly reported to the county assessor pursuant to Neb. Rev. Stat. §
77-1318.01
may be changed at any time by the county board of
equalization.
003.07 Clerical errors and omitted real property not properly reported to the assessor
003.07A The county board of equalization may
meet at any time after June 1 for the current year, and any time between
January 1 and December 31 for any prior years, for the purpose of assessing any
omitted real property which was not properly reported to the county assessor
pursuant to Neb. Rev. Stat. §
77-1318.01
and for any clerical errors that result in a change of valuation. The county
board of equalization must send written notice of the assessed value to the
record owner, agent, or lessee who is responsible for paying the property taxes
pursuant to §
77-202.11
at his or her last known address.
003.07B Protests for clerical errors and
omitted real property must be filed with the county board of equalization
within 30 days after the mailing of the written notice of the assessed
valuation. The procedures for filing a protest are the same as those in REGS-
10-003.03A through
10-003.03B, except
for the date restrictions.
003.07C
The county board of equalization may meet at any time for the purpose of
hearing and deciding protests relating to clerical errors and omitted real
property not properly reported to the county assessor pursuant to Neb. Rev.
Stat. §
77-1318.01.
003.07C(1) All protests relating to clerical
errors and omitted real property, which was not properly reported to the county
assessor, should be heard and decided by the county board of equalization
within 30 days of the date the protest was filed.
003.07D The county clerk must send
notification to the protester of the county board of equalization's decision
within seven days. The notice must state that a report of the decision is
available at either the county clerk's or county assessor's office, whichever
is appropriate. Nothing in this regulation prohibits a county from providing a
copy of the report of the county board of equalization's decision to the
protester along with the written notice of the decision.
003.07E The county clerk must send a report
to the Property Tax Administrator stating the description of the property, the
reason the omitted property was not assessed by the county assessor, and a
statement of the county board of equalization's justification for its action
within seven days. A copy of the report will also be retained by the county
clerk for public inspection.
003.07F The action of the county board of
equalization may be appealed within 30 days after the final decision to the Tax
Equalization and Review Commission pursuant to Neb. Rev. Stat. §
77-5013.
003.07G No prior year assessment can be made
to any omitted real property where the ownership has changed by any means other
than by will, inheritance, or gift.
003.08 If failure to give notice prevented the timely filing of a protest or appeal, an owner, agent, or the lessee who is responsible for paying the property taxes pursuant to Neb. Rev. Stat. § 77-202.11 may petition the Tax Equalization and Review Commission, pursuant to § 77-5013, on or before December 31 of the year the notice should have been sent, for a determination of the actual valuation or special valuation assessment.
002.08A No petition or appeal can suspend the
collection of any tax or the duties of officers during the pendency of the
petition or appeal, and all taxes collected must be distributed as though no
petition or appeal were pending.
002.08B If, by final order of the Tax
Equalization and Review Commission, it is determined that the tax or a part of
the tax should be refunded, the county treasurer is authorized to make the
refund upon receiving a certified copy of the final order.
003.09 On or before October 15 of each year, the county board of equalization will levy the taxes necessary for county purposes and include all levies necessary to fund tax requests of other political subdivisions.
003.10 All real property taxes are due and payable on December 31 following the date of levy. One-half of the real property taxes become delinquent on May 1 and the second half on September 1 following the date the taxes become due, except in counties having a population of more than 100,000. In those counties, the delinquent dates are April 1 and August 1 following the date the taxes become due.
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