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Assessor Calendar


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

Domestic Violence FAQ

What is a crime of Domestic Violence?
A crime of Domestic Violence (DV) is any crime involving individuals who are currently or have had in the past an intimate and/or dating relationship. It may include a physical assault. It may also include, but is not limited to, the following types of cases: damage to property, theft, refusing a request to leave, violation of a protection order, disorderly conduct, disturbing the peace, etc.

A police report has been filed and the suspect was not arrested at the scene. What happens next?
If they were not arrested at the scene and the crime involves Domestic Violence (DV), the police report will be further investigated by law enforcement. If that further investigation reveals sufficient evidence to believe a crime has been committed, the police will give that information to the County Attorney’s office for review. If the police do not believe a crime has occurred or that there is insufficient evidence to proceed in a criminal case, no further action will be taken.

If the County Attorney’s office believes sufficient evidence exists, appropriate charges will be filed, which may include the prosecutor’s request of the County Court for an arrest warrant for the suspect.

A police report has been filed and the suspect was arrested at the time of the incident or arrested on a warrant, what happens next?
The next step is usually an arraignment hearing. Arraignments are generally done every weekday at 1:30 p.m. on the next business day after the arrest, excluding holidays. The Judge will tell the defendant what they are charged with and the possible penalties. They will be granted an appearance bond, which will require that they have no contact with their victim. That means they are not to visit, telephone, e-mail, text, or in any way communicate with their victim. The accused will have the opportunity to hire an attorney, or be appointed one if they cannot afford one. The defendant may enter a plea of guilty or no contest, and the next hearing will be a sentencing; or a plea of not guilty, and a trial date will be set.

The Judge issued a No Contact Order, what does that mean?
It is a condition of bond in all cases of Domestic Violence, issued by the Judge at arraignment that forbids contact with the listed victim, or victims, until the case is resolved. It is the policy of the Buffalo County Attorney’s Office to uphold and defend that “No Contact Order,” even if the victim does not wish one. The Defendant may be charged with an additional crime if he/she violates that order, and may also have his/her bond revoked or increased as a result of violating said order.

How can I find out if an offender is still in jail?
Contact VINE at 877-NE 4 VINE or (877) 634-8463, or online at www.vinelink.com.

I posted bond for someone, how do I get that money back?
If a Defendant can post the bond, it will be released to the Defendant, regardless of who posted the bond. The bond will be released upon the resolution to the defendant, unless otherwise ordered by the court.

What if I want to drop charges and/or recant the statements made to the Police?
Our office will not drop charges, generally speaking. Charges are filed by the State of Nebraska, not the alleged victim. It is the best interest of the State of Nebraska and the alleged victim to see that any person accused of Domestic Violence be held accountable for their actions. Domestic Violence poses a danger not only to the victim, but also to the victim’s family and society as a whole. The State of Nebraska has a “no-drop” policy to protect not just the individual victim and to ensure that there is no further violence perpetrated by the accused.

What will happen at a trial?
There are two types of trials: Jury or Bench. A Bench trial is decided by a judge only. A Jury trial is decided by a group of citizens. At both trials there is evidence presented. The witnesses will testify as to what they saw and heard. Evidence may include witness testimony, copies of 911 call recordings, photographs of injuries and the scene, hospital and doctor reports, telephone records, and more. The witnesses will be cross-examined. After all of the evidence is presented there will be a decision of guilty or not guilty.

Will I have to testify?
The majority of DV cases are resolved prior to trial by a plea agreement. However, if such an agreement cannot be reached, you will receive a subpoena that court-orders you to appear and testify at trial.

What could the potential sentence be upon a finding of guilt?
The sentence depends upon the crime charged. Judges have great latitude in sentencing offenders. They may order the defendant to pay a fine, be placed on probation, or serve time in jail or prison, or may order a combination of those things.

As a part of probation, a judge may order the defendant to pay restitution. In order for restitution to be paid, the defendant must be eligible to be placed on probation OR to have posted sufficient bond to pay the requested amount of restitution. Only those victims listed in a police report who have been reported to have damage to property may be given restitution. Victims may be required to submit a victim impact statement and documentation for any restitution they desire. If no restitution is at issue, a victim may, through a victim impact statement, tell the sentencing judge in writing how they feel about the event and what they think ought to be done with the offender.

How do I find out what time/date the trial will be?
Victims and witnesses will be personally notified in writing of the date, time, and location of the trial. Victims and witnesses will receive a letter and legal document called a subpoena that court orders them to appear on the date of trial. It is important to communicate with the prosecutor in preparation for trial.

What if I received a subpoena but cannot testify?
A subpoena is a legal document that court orders someone’s appearance. If that person choose to ignore the subpoena and does not appear, a judge may find them in contempt of court and issue a warrant for their arrest.

If you cannot appear for some legitimate reason, you should call the prosecutor assigned to your case and explain. The prosecutor may then ask the court to continue the trial or hearing, and there may be a hearing on that request. The hearing will be held in front of the judge assigned and the Defendant and his/her attorney will be present. Continuances are only granted in extreme circumstances.

What is my role in the case and how/when will I be contacted?
The Buffalo County Attorney’s Office encourages victims to be involved in the legal process. A member of our office or the Kearney Police Department Victim/Witness Unit will contact victims to let them know when a Defendant is scheduled to be arraigned, and also after the arraignment so that they have information as to future court dates, appearance bonds, and any other conditions of a Defendant’s release.

The prosecutor assigned to the case is also available to answer any questions a victim may have, and to consult with them regarding any potential plea agreements negotiated with the defendant’s attorney. The victim will be notified of any pending sentencing dates or other important hearings.

For information about the status of a case, call the Kearney Police Department Victim/Witness Unit at (308) 233-5263, or call the County Attorney’s Office at (308) 236-1222.

Where can I get help?
You are not alone in this process. There are several organizations that specialize in domestic violence issues that are waiting to help you through the process. The Kearney Police Department Victim/Witness Unit (308-233-5263) is here to provide support services for you. The S.A.F.E. Center also offers many resources for victims of domestic violence and their families.

How can I get a Protection Order?
If you are in fear of your safety, you may obtain a court order to prevent an individual from contacting you. Information and downloadable forms are available online. Or, contact the Buffalo County Clerk of the District Court to obtain them. The S.A.F.E. Center can be a source of information also. Finally, the Kearney Police Department’s Victim/Witness Unit can provide information.