The county assessor shall have general supervision over and direction of the assessment of all property in his or her county. In addition to the other duties provided by the law, the county assessor shall:
- Annually revise the real property assessment for the correction of errors
- When a parcel has been assessed and thereafter part or parts are transferred to a different ownership, set off and apportion to each it's just and equitable portion of the assessment.
- Obey all rules and regulations made under Chapter 77 and the instructions and orders sent out by the Tax Commissioner and the Tax Equalization and Review Commission
- Examine the records in the office of the register of deeds and county clerk for the purpose of ascertaining whether the property described in producing mineral leases, contracts, and bills of sale, have been fully and correctly listed and add to the assessment roll any property which has been omitted
- Prepare the assessment roll as defined in section 77-129 and described in section 77-1303
- Beginning January 1, 2014, in any county with a population of at least one hundred fifty thousand inhabitants according to the most recent federal decennial census, provide, between January 15 and March 1 of each year, the opportunity to real property owners to meet in person with the county assessor or the county assessor's designated representative. During such meetings, the county assessor shall provide a basis for the property valuation contained in the notice of preliminary valuation provided pursuant to section 77-1301 and accept any information the property owner provides relevant to the property value.
For your convenience, the Assessor's office has installed a Drop Box for Homestead Exemption Applications, Business Personal Property Returns, Special Valuation Applications, and/or other assessment documentation. Please place your documents into an envelope to secure their integrity. The Drop Box is located outside the east entrance of the 1102 Building.
International Association of Assessing Officers (IAAO)
The International Association of Assessing Officers (IAAO) has published a public information brochure For the Property Owner Who Wants to Know (PDF) which may help answer your questions.
The following video helps explain your property taxes and the role of the Assessor's Office in determining your property value.
Are you concerned with your property value? We would like the opportunity to talk with you! Please contact us by telephone, email, or visit our office.