| |
|
| Jan 01 |
Assessment of Real Property (Discovery, List, Value) 77-1301
|
| Jan 01 |
Assessment of Personal Property (Discovery, List, Value) 77-1201 |
| Jan 01 |
R R & Pub Serv req’d Report Non-Operating
Property to Assessor. 77-606 & 77-801 & Calendar
for Railroads & Public Service Entities. |
| Jan 01 |
Effective Date for Filing: Homestead Exemption Claimants MUST be (a) Owner of Record and (b) Occupy the homestead. (c) MUST be 65 or older.(d) Effective Date of Disability and Filing Status. 77-3502 77-3505 |
| Jan 15 |
Mobile Home Court Owner et al files Report w Assessor 77-3706 |
| Jan 31 |
Gov’l Subdivisions provide Assr Off w COPIES OF LEASES or descriptions of Leased property. 77-202.11
|
| Jan 31 |
Deadline for county Board of Equalization to petition the Tax Equalization & Review Commission for use of a different approach to value rent-restricted housing projects. (LB 356) 77-1333
|
| Feb 01 |
Assessor makes recommendations on permissive exemption applications Form 451. To Board of Equalization. Notice must be published in the paper, ten days prior to consideration of applications by the B O E that a list of organizations seeking permissive exemptions, legal descriptions, and Assessor
recommendations is available in the Assessor’s Office. 77-202.01 |
| Feb 01 |
Statements of Reaffirmation Form 451A do not need to be approved by the BOE only by Assessor. 77-202.01
|
| Feb 01 |
Assr issues notice of approval / denial Beginning Farmer Exemption Form 1027 77-5209.02 |
| Feb 01 |
Aircraft Report filed with Assessor. 77-1250.02
|
| Feb 01 |
Last day P.T.A. provide counties w Printed Claim Forms and Address Lists of prior year applicants. 77-3510
|
| Feb 01 |
First day for claimants to file NE Homestead Exemption App or Certification of Status. May fall on Feb 2 or 3 if Feb 1 is on Sat or Sun. 77-3512, 77-3513, 77-3514 |
| Feb 28 |
Seeking Separate Taxation of IOLL &
LAND File Form 402 Improvements on Leased Land Assessment Application 77-1376
|
| Mar 01 |
Certify to P.T.A whether or not Ag & Hort Land are influenced by prices outside of the typical ag-hort land market. REG 17-003.03
If Special Valuation is used, must file specific information w P.T.A.. REG 11-005.04
|
| Mar 01 |
Improvements owner on LEASED PUBLIC LAND may file Form 402P Improvements on Leased Public Land Assessment Application 77-1374
|
| Mar 01 |
ASSR notifies governmental subdivisions of intent to tax property not used for public purpose
and not paying an in lieu tax. 77-202.12
|
| Mar 01 |
PTA submits report of active TIF to the legislature see Research Reports on web site. 18-2117.01
|
| Mar 16 |
Deadline for written request for
Extension of Time from PTA to file the County
Abstract of Assessment
for Real Property (Form 45) and the AVU
Directive 09-1 & 77-1514
|
| Mar 19 |
Must inspect-review portion of real property parcels in county so that all real property parcels are
inspected-reviewed no less than every 6 years. March 19, 2014 completes first 6-Year cycle 77-1311.03
|
| Mar 19 |
Complete the County Abstract of Assessment for Real Property (Form 45) with the PTA (and the Assessed Value Update (AVU)) 77-1301
|
| Mar 19 |
Certify the County Abstract of Assessment for Real Property (Form 45) with the PTA (and the Assessed Value Update (AVU)) 77-1514
|
| Aft Mar 19 |
Overvaluation or Undervaluation. After March 19 and before July 25 (Aug 10 when extension) report to B.O.E. any overvalued or undervalued property. 77-1315.01
|
| Anytime |
Duty to report to BOE all real property omitted from the assessment roll for the current or any former year except when such real property has changed ownership otherwise than by will,
inheritance, or gift. 77-1317, 77-123, 77-124,
|
| Anytime |
Correct the tax rolls as provided in section 77-1613.02 for any real property listed on the Assessment roll but omitted from the tax
roll. 77-1316.01
|
| Anytime |
BOE may meet at any time for correction of clerical errors defined in 77-128. 77-1507 (Clerical error means transposition of numbers, mathematical error, computer malfunction causing programming and printing errors, data entry error, items of real property other than
land identified on the wrong parcel, incorrect ownership, or certification of an incorrect valuation
to political subdivisions.) 77-128
|
| Mar 25 |
Assessorr may submit written comments to P.T.A. that become part of R & O REG 17-003.04
|
| Apr 01 |
If homestead exemption notices mailed on or before Feb 01 did not contain all of The statutorily required information a 2nd notice must be sent on/before April 01. 77-3513, 77-3514
|
Apr 01
|
If homestead exemption notices mailed on or before February 1 did not contain all of The statutorily required information, a 2nd notice must be sent on or before April 1 77-3513 77-3514
|
Apr 01
|
Last day to send a RE-APPLY reminder to eligible previous year homestead Exemption
applicants. 77-3513, 77-3514
|
| May 01 |
First-1/2 Real & Personal Property Taxes for Prior Year become delinquent 77-204
|
| May 01 |
Deadline File Ne Personal Property Return & Schedule w/o penalty. 77-1229
|
| May 01 |
Deadline w Agreement, File Form 775P &/or Form 312P Claim for P P Exemption & supporting schedules 77-4105 (2)(c ) & 77-5725 (7)(c)
|
May 01
|
First ½ of real & personal property taxes for prior assessment year become delinquent If unpaid in counties with less than 100,000 population. 77-204
|
| May 01 |
Deadline Physician’s Certificate for LATE
Homestead Exemption filing FORM 458L In counties less than 100,000 population. 77-3512, 77-3513, 77-3514.01
|
| May 15 |
Last Day for T.E.R.C. to adjust the valuation
of a class/sub-class of real property. 77-5028
|
| May 30 |
Deadline TREA & ASSR file FORM 458X
amended homestead exemption summary Certificate for tax loss previous year (NOTE: 458X may be filed reflecting changes based on income ANYTIME up to 3 years after the exemption year.) 77-3523 and 77-3517
|
| May 31 |
School system of County Official may request
corrections to school adjusted valuation due to tax list corrections of the prior assessment year. 79-1016
|
| Jun 01 |
Assr publishes a notice in the newspaper CERTIFYING the (a) assessment roll is Complete, (b) notices of valuation changes have been mailed, and (c) stating the final date for filing protests with the B O E 77-1315
|
| Jun 01 |
Freeholder files petition with local board (Assessor, Treasurer & Clerk) to have school districts changed which is contiguous to that land. 79-458(1)
|
| Jun 1 - Jul25 |
B O E holds hearings to review property valuation PROTESTS 77-1502
|
| Jun 5
|
If T.E.R.C. ordered changes, Assessor re-Certifies the Abstract with PTA 77-5029
|
| Jun 6 |
Assr mails assessment sales ratio stats given
by TERC to media & posts in office. 77-1315
|
| Jun 15 |
Assr prepares a PLAN OF ASSESSMENT report for the next 3 years. 77-1311.02
|
| Jun 30 |
Deadline for filing Homestead Exemption App
or Certification Of Status, Form 458 77-3512
|
Jun 30
|
Deadline Late Application and Written Request B O E for Waiver of Late Filing for permissive
exemptions Forms 451 or 451A 77-202.01
|
| Jun 30 |
Deadline. SPECIAL VALUATION application Ag-Hort use. Form 456 77-1345
|
Jun 30
|
Deadline file property valuation protest with
County Clerk (for BOE) 77-1502
|
Jun 30
|
Deadline P P Valuation Protest Returns filed
Jan 1 thru May 1 with County Clerk 77-1502
|
Jun 30
|
Deadline. SPECIAL VALUATION application Ag-Hort use. Form 456 77-1345
|
| Jun 30 |
Last day to add Personal Property value with a 10% Penalty 77-1233.04
|
| Jul 01 |
Added Personal Property is subject to 25%
Penalty from this date forward. 77-1233.04
|
| Jul 15 |
ASSR approves-denies SPECIAL VALUATION apps; notifies applicant before July 22 77-1345.01
|
| Jul 20 |
If deadline extension granted by B O E, new
Deadline for filing Homestead Exemption App or Certification Of Status, Form 458 77-3512
|
| Jul 20 |
County Assr electronically certifies the County Personal Property Abstract Report to the P.T.A. (beginning 2016) (LB 259) 77-1514
|
| Jul 22 |
Assr notifies applicants of special
valuation of approval or disapproval 77-1345.01
|
Jul 22
|
BOE sends notice of value change on Special Valued land if no notice previously Sent by Assr prior to June 1.
|
| Jul 26 |
BOE petition T.E.R.C. for an adjustment to the valuation of a class/sub-class of property. (NOTE: If protest period extended, BOE waives right to petition.) 77-1504.01; 77-1502
|
| Jul26-Aug24
|
Taxpayer file appeal of BOE to T.E.R.C. 77-1510
(NOTE: may file appeal to T.E.R.C. on/before Sep 10 for extended counties)
|
| Jul 31 |
Last day ASSR send Notice of Rejection of Homestead Exemption Form 458R 77-3516
|
Jul 31
|
Assr files 3-Year Plan Of Assessment with the BOE 77-1311.02
|
Jul 31
|
Last day for Annexations Pol Subs for taxable value in current year. 13-509(NOTE: Annexation by
Pol Subs on/after Aug 1 considered next year
taxable)
|
| Aug 01 |
Last day FORWARD approved Homestead Exemption Application or Certification of Status, Form 458, with Disability Certifications, Form 458B, or Veterans Affairs Letters, and Form 458 Schedule I – Income Statements to Tax Commissioner. 77-3517
|
Aug 01
|
Assr reviews ownership & use of all cemetery real property and reports to BOE. 77-202.10
|
Aug 01
|
Last Day Pol Sub submit request for LEVY ALLOCATION to BOE or CITY. 77-3443
|
Aug 01
|
CITY or Community Redevelopment Authority (CRA) files NOTICE to Divide Tax For Comm Redevel Project (T I F) with the County Assr. 18-2147(3)
|
| Aug 01 |
PTA certifies to T.E.R.C. the ASSR implemented the equalization orders. 77-5029
|
| Aug 01 |
Tax Commissioner certifies Exempt P P for Employment & Investment Growth Act Form
775P and Nebraska Advantage Act Form
312P ; notifies Taxpayer and County Assessor. 77-4105; 77-5725(c)
|
| Aug 02 |
County Clerk mails notice of B O E decisions
to protestors. 77-1502(4)
|
| Aug 10 |
Last Day T.E.R.C. act on BOE petition.. 77-1504.01
|
| Aug 10 |
T.E.R.C. sets equalization rate for real property of Centrally Assessed Railroads and Public Service
Entities. 77-5022
|
| Aug 10 |
PTA certifies distributed taxable value of Centrally Assessed Property to Assessor. 77-5030
|
| Aug 15
|
Approved Freeholder Petition filed on/before June 1 of current year become Effective. 79-458(3)
|
Aug 15
|
ASSR approves/denies Homestead Exemption based on Ownership or Occupancy From Jan 1 through Aug 15 77-3502
|
Aug 15
|
Deadline for Homestead Exemption to file an Application for Transfer Form 458T 77-3509.01
|
| Aug 20
|
Certify taxable valuations & growth value to political subs. Certify current values For each T I F project to City or Community Redevelopment Authority (CRA) and to Treasurer 13-509; 13-518; 18-2148
|
| Aug 20
|
If T.E.R.C. orders changes for B O E petitions, ASSR re-certifies ABSTRACT (Form 45) to PTA 77-1504.01
|
| Aug 24
|
Last day taxpayer appeals B O E decision to T.E.R.C. 77-1510
|
| Aug 25 |
ASSR certifies School District Taxable Value Report to P.T.A.. 79-1016
|
| Aug 31
|
Annual Inventory County Personal Property in custody of Assessor 23-347
|
Sep 01
|
Second-1/2 Real & Personal Property Taxes for Prior Year become delinquent 77-204
|
Sep 01
|
After B O E value adjustments, Assr determines AVERAGE RESIDENTAL VALUE For homestead exemption and certifies the Homestead Exemption Certification of Average Assessed Value of Single-Family Residential Property Form 458V to PTA 77-3506.02
|
Sep 01
|
No LEVY allocation change after this date except by agreement by LEVYING Authority and Political
Subdivision. 77-3443
|
| Sep 10 |
Where B O E extended Protest Hearings, Last day Protestor appeal BOE decision to T.E.R.C 77-1510
|
| Sep 15 |
B O E last day for decision on Under or Over Valued Property 77-1504
|
| Sep 15 |
P.T.A. certifies the amount of Real Property TAX CREDIT to State Treasurer and to each county. 77-4212
|
| Sep 20 |
BUDGETS must be Final and Filed with the levying board and State Auditor. 13-508
|
| Sep 30 |
ASSR may amend the School District Taxable Value Report for corrections or errors 79-1016
|
| Sep 30 |
BOE publishes list of Permissive Exemptions and sends list and proof of publication To P.T.A. 77-202.03 (5)
|
| Oct 1 |
Rent-Restricted Housing Projects file INCOME &
EXPENSE STATEMENTSs and any Other Info requested by Assr with both Assr & Tax Commissioner. (LB 356). 77-1333
|
| Oct 1 |
Rent-Restricted Housing Projects file INCOME &
EXPENSE STATEMENTS and any Other Info requested by Assr with both Assr & Tax Commissioner. (LB 356). 77-1333
|
| Oct 9 |
Last Day for voter approval to exceed LEVY limits or final allocation at election or “town hall meeting.” 77-3444
|
| Oct 10 |
P.T.A. certifies the school adjusted valuations to
Dept of Ed, School systems, and County Assessors. 79-1016
|
| Oct 10 |
P.T.A.certifies the school adjusted valuations to
Dept of Ed, School systems, and County Assessors. 79-1016
|
| Oct 13 |
Political Subs forward resolution setting a tax request different from the prior year to County Clerk 77-1601.02
|
| Oct 15 |
LEVY DATE Last day
B O E to set tax rates/levies 77-1601
|
| Oct 15 |
Last Day taxpayer file B O E appeal to T.E.R.C. re under or over valued property 77-1504
|
| Oct 31 |
Assr submits 3-Year Plan and any Amendments to Dept of Revenue 77-1311.02
|
| Nov |
Rent-Restricted Hsg Projects Valuation Committee meets annually in November to Examine Rent-Restricted Hsg Projects statements & expense reports in order to Calculate a Market-derived Capitalization Rate. (LB 356) 77-1333
|
| Nov 1 |
Last Day Tax Comm certifies qualified Homestead Exemption income determinations to the County
Assessor. 77-3517
|
| Nov 5 |
Last Day B O E correct levies/tax rates as a result
of clerical error. 77-1601
|
| Nov 10 |
Deadline school sys file appeal with Tax Comm
for the School Adjusted Value Certified for use in the school aid formula. 79-1016
|
Nov 10
|
School Dis or County Off deadline file written
request w Tax Comm correction school adjust
value due to clerical error or SPECIAL
VALUATION ADDITIONS 79-1016 |
| Nov 15
|
Deadline. EXEMPT TO EXEMPT. For an org to file a permissive exempt application For property it purchased between July 1 and levy date previously exempt. 77-202.03
|
| Nov 22 |
Deliver Signed WARRANT For Collection Of Taxes To Treasurer having completed the tax list for real and personal property. 77-1616
|
| Nov 30 |
Deadline ASSR & TREA certify to P.T.A. Homestead Exemption Summary Certificate Form
458S for tax loss due to homestead exemptions for the current tax year.(Both signatures required) 77-3523
|
| Nov 30 |
Deadline for ASSR & TREA certify electronically the Personal Property Tax Loss Summary Certificate for personal property exemption for locally assessed property(beginning 2016) (LB 259) 77-1239
|
| Dec 01 |
Assr files Certificate of Taxes Levied (CTL)
with P.T.A. 77-1613.01
|
| Dec 01 |
City or CRA (Community Redevelopment Authority) files report with P.T.A. for approved tax
increment financing projects (T I F) 18-2117.01
|
| Dec 01 |
Last day Property Tax Administrator (P.T.A.)
forwards copy of Rent-Restricted Housing Projects annual report by the Valuation Committee to ASSR for Cap Rate In determining value of rent-restricted
housing projects. (LB 356) 77-1333
|
| Dec 01 |
Deadline for ASSR to ensure sales data in state sales file is accurate and all sales Are included. Directive 12-05 |
| Dec 31 |
Real Property & Personal Property Taxes Due – LIEN DATE 77-203
|
| Dec 31 |
Permissive Exemption Application deadline For newly acquired property or in years divisible by four, file Exemption Application Form 451
For interim years, file Exemption Application Form 451A
For example: File Form 451A by Dec 31, 2014 to
reaffirm for assesssmt year 2015 File Form 451 by Dec 31, 2015 to apply for assessmt year 2016 (which is divisible by 4) 77-202.01; 77-202.03
|
| Dec 31 |
Deadline. Form 1027 Exemption App Qual Beginning Farmer / Livestock Producer Must be filed with Assr on-before Dec 31 in the year preceeding year applied for.Exemption is for
Personal Property tax on ag-hort machinery & equipment. 77-202.01; 77-5208; 77-5209.02
|
Dec 31
|
Deadline for taxpayer/owner to file Vacant or
Unimproved Lot Application, Form 191To elect to have 2 or more lots held for sale/resale to be treated as one parcel for Property tax purposes. 77-132
|
Dec 31
|
Owner petition T.E.R.C. determine taxable status of real property – if a failure to give proper notice prevented the timely filing of a protest or appeal for exempt property.
|
Dec 31
|
Last Day for Tax Commissioner to review income and other information for the third Preceding year and take any action. 77-3517
|
| May 01 & Sept 01 |
First 1 / 2 and 2nd 1 / 2, Real and Personal Property Taxes for prior assessment year Sept 01 become delinquent, if unpaid, in counties with a population less than 100,000 pop’n. 77-204
|