2021 Certification of Taxable Values
updated 8/16/2021, 9:38
Department of Revenue Bulletin
The Department of Revenue, Property Assessment Division, has posted a news release for Report of Destroyed Real Property, Form 425. This is a new form created pursuant to 2019 Neb. Law LB 512.
The Form 425 is to be used by owners of real property whose property has suffered significant property damage as a result of a calamity occurring on or after January 1 and before July 1 of the current assessment year. The property owner may file the Form 425 with the county assessor and the county clerk on or before July 15.
The Form 425 is available on the Property Assessment Division's website at www.revenue.nebraska.gov/PAD/forms/forms.html or you may obtain a copy of the form from the county assessor or the county clerk.
For more information, please review the instructions on the Form 425.
If you have any questions, please contact the Policy/Legal Section of the Property Assessment Division
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 Knox County
- Ownership of a property in Knox County
- Valuation information on a property in Knox County
- Valuation of improvements on a property in Knox County
- Age of a structure in Knox County
- Size and dimensions of a parcel in Knox County
- Eligibility information on Homestead Exemptions
- How to file a property protest in Knox 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