Assessor

• Ag Society & SID’s
• Central Comm College
• Cities and Villages
• County
• ESU
• Fire Districts
• N.R.D
• Schools & School Bonds
• TIF
• Townships

• Ag Society & SID’s
• Central Comm College
• Cities and Villages
• County
• ESU
• Fire Districts
• N.R.D
• Schools & School Bonds
• TIF
• Townships

What is taxable personal property?

Personal property is defined as tangible, depreciable, income-producing property including machinery, equipment, furniture, and fixtures.

Who must file a Nebraska personal property return?

• Anyone who owns or holds any taxable, tangible personal property on January 1, 12:01 a.m. of each year
• Anyone who leases personal property to another person
• Anyone who leases personal property from another person
• Anyone who brings personal property into Platte County between January 1 at 12:01 a.m. and July 1 must list the property for assessment before July 31, unless it can be shown that the personal property was purchased after January 1 or that it was listed for assessment in another jurisdiction

What information do I need for a personal property return?

Information on a schedule includes

• Name
• Mailing address
• Physical address
• Description of property
• Year property is purchased
• Number of units purchased
• Years depreciated
• Taxable value

Years depreciated depends on the type of equipment.

When do I file my return?

The schedule must be signed every year between January 1 and May 1 letting us know what was owned as of January 1. If a schedule is not signed by May 1, a 10% penalty will be added to the tax bill. If a schedule is not signed by July 1, a schedule will be prepared by our office for you and a 25% penalty will be added to the tax bill.

If I pay sales tax, do I still have to pay personal property tax?

Yes. There is a common misconception that you may choose to pay either the sales tax or property tax, but this is not true.

Valuation Protests

Property valuation protests must be filed with the county clerk on Form 422.

Who may file?

Any property owner may protest the assessed valuation of any real or personal property.

When and Where to File

Form 422, when completed, must be filed with the County Board of Equalization at the Office of the County Clerk.

Real Property

Protests must be filed on or before June 30. The requested valuation of the property must be stated along with the basis for the request. Failure to state the reasons for the requested valuation shall be grounds for dismissal of the protest.

The legal description of the property and the value of the land and buildings must be included.

Personal Property

Protests must be filed on or before May 1. The taxpayer may provide a copy of the most recent federal depreciation worksheet or any other supporting documents as evidence of the requested change in value. If additional space is needed, attach additional sheets to each copy of Form 422.

Form 422 may also be used when the county assessor notifies a taxpayer of an additional assessment, the failure to file a personal property return, or the imposition of a penalty. The taxpayer has 30 days from the date the notification was mailed to protest the action of the assessor.

Hearing Procedure

The person protesting the assessed valuation will be notified by the county clerk of the place and time for the hearing on the protest. At this hearing, evidence may be submitted and witnesses may be presented. Within seven days after the final decision, the clerk shall notify the protester of the action taken by the board.

Appeals may be taken to the Tax Equalization and Review Commission within 30 days after adjournment of the County Board of Equalization. For protests acted upon during the board’s June 1 to July 25 equalization session, adjournment is deemed to be July 25^th.

Signature – The protest must be signed and dated.

How are my taxes calculated?

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 the 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.

What is real property?

Real property includes all lots and land, buildings, fixtures, and improvements and mobile homes, which are used for residential, office, commercial, and agricultural purposes.

What is taxable personal property?

Personal property is defined as tangible, depreciable, income-producing property including machinery, equipment, furniture, and fixtures.

Who must file a Nebraska personal property return?

• Anyone who owns or holds any taxable, tangible personal property on January 1, 12:01 a.m. of each year
• Anyone who leases personal property to another person
• Anyone who leases personal property from another person
• Anyone who brings personal property into Platte County between January 1 at 12:01 a.m. and July 1 must list the property for assessment before July 31, unless it can be shown that the personal property was purchased after January 1 or that it was listed for assessment in another jurisdiction

What is greenbelt?

Greenbelt is a scenario whereby qualifying agricultural land may be valued without regard to market influences that cause the value to be inflated to an amount exceeding its agricultural value. This procedure allows property owners who wish to continue the agri-business nature of their property to do so without the value of their property being inflated by residential or commercial development. If the property loses its qualifying status, we then go back three tax years and collect the difference in tax between the agricultural value and the development value, plus 6% interest on that difference. If you qualify for greenbelt, you must file a Form 456 in the Assessor’s Office before August 1.

Can I protest my taxes?

No. You can only protest your valuation.

How do I protest my valuation?

First, contact the Assessor’s Office and have an appraiser explain to you how your value was arrived at. This gives the assessor a chance to correct possible errors and answer your valuation-related questions.

You may file an appeal of your valuation with the County Board of Equalization during the dates prescribed on your valuation notice. You may appeal your valuation only, not your tax bill. 

How do I convince the County Board of Equalization that my valuation should be lowered?

Present evidence that the assessor has valued your property above its market value or is not equalized with similar properties in the county.

What if I disagree with the board’s determination?

You may file an appeal to the Nebraska Tax Equalization and Review Commission.

The county assessor supervises and directs the assessment of all property in Platte 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 Nebraska 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 422 must be submitted to the county clerk and a hearing time and date be set before the County Board of Equalization.

Homestead exemptions provide relief from property taxes by exempting all or a portion of the valuation of the homestead from taxation. Individuals may file for a homestead exemption if they are over age 65, qualify as certain disabled individuals or certain disabled veterans and their widows or widowers, and are owner/occupant on record of property. You may file for an exemption between February 2 and June 30 of each year.

Who may file?

• Qualified applicants include
• Persons over age 65
• Certain disabled individuals
• Certain disabled veterans and their widows

What would disqualify me for my homestead?

• If the home is valued over the maximum allowed
• If my income is over the amount allowed
• If I sell or leave my home before August 15

How do I file?

• You must file between February 2 and June 30 EVERY YEAR in the Assessor’s Office.
• You may either pick up your form and fill it out at home or bring all your information in and we will help fill it out for you.

What do I need to bring?

You need to bring in anything you had for income. The forms that will have that information include

• Form W-2 from Wages, Salaries, Fees, Commissions, Tips, and Bonuses, etc.
• Form SSA-1099 from Social Security Retirement Income
• Form RRB-1099 from Tier I Railroad Retirement
• Form 1099-R, Form RRB-1099-R from Pensions, Annuities, and IRA Distribution
• Federal Income Tax Return
• Out of pocket medical expenses

Who can qualify?

An organization that is the owner of real or tangible personal property, or licensed motor vehicles, and is seeking a property tax exemption may file for an exemption if

1. The property is owned by and used exclusively for agricultural or horticultural societies; or, 
2. The property is owned by educational, religious, charitable, or cemetery organizations; used exclusively for educational, religious, charitable, or cemetery purposes; not owned or used for financial gain or profit to either the owner or user; not used for the sale of alcoholic beverages for more than 20 hours per week; and not owned or used by an organization that discriminates in membership or employment based on race, color, or national origin.

When do we file?

You may file any time in the month of December.

What do we need to bring?

Every four years, you will need to bring in information such as name of organization, title of officers, directors, or partners and their addresses, and a detailed description of the use of the property. The other three years you will only need to sign the form.

What if we forget to sign?

An organization or society that fails to file an exemption application on or before December 31 may apply on or before June 30 to the county assessor. The organization or society shall also file in writing a request with the County Board of Equalization for a waiver so that the assessor may consider the application for exemption. The County Board of Equalization shall grant the waiver upon a finding that good cause exists for the failure to make application on or before December 31. If a late filing is made, the assessor shall assess a penalty of 10 percent of the tax that would have been due had the affidavit not been filed or $100, whichever is less, for each calendar month or fraction thereof for which the filing of the affidavit missed the December deadline.

Where do I go to register my mobile home?

When purchasing a mobile home, the first step is to obtain a title from Auto Registration. Next, you must come into our office and fill out two forms. The first form is a 521 Mobile Home Transfer Statement. This form lets us know who the buyer and seller are, how the home was transferred, where the home is currently located and where it is was at the time of purchase, basic information on the home itself, the legal description, and the purchase price. The second form is a Form 402. This form lets us know who owns the land and who owns the improvement (home) on the land.

What if I sell my mobile home?

When you sell your mobile home, you must prorate the taxes yourself between buyer and seller. The county does not prorate taxes. You will sign the title off to the new owner, and they will start the process all over again. If you sell a mobile home and the forms 521 and 402 are not filled out in our office by the new owner, the tax statement will remain in your name until this information is obtained.

What if I move my mobile home?

Before you move a mobile home, a moving permit is required by the moving company. A permit will not be issued until the current taxes are paid up to date. That requires accelerating or making taxes due now instead of at the end of the year. Moving a mobile home without accelerating is punishable with a class four misdemeanor.

What do I have to do if I own a mobile home park?

If you own a mobile home park, you must provide our office with an annual court report listing the date the mobile home was parked, the lot number it is located on, the owner of the mobile home, and the make, year, width, and length of the mobile home. The annual court report is required by January 15th of every year. Quarterly reports are due in by April 1st, July 1st, and October 1st for any changes occurring after the annual report.