Property Tax Due Dates in Nebraska

Nebraska property taxes are administered at the county level. All property is assessed at 100% of actual value (market value) as of January 1 each year. Nebraska conducts annual assessments, with values updated each year. Property taxes in Nebraska are among the higher burden states in the Midwest, as the state relies heavily on property taxes to fund schools and local government. Tax bills are mailed in the fall and are payable in two installments.

Nebraska property taxes are paid in two equal installments: First half: Due April 1 (delinquent after May 1) Second half: Due August 1 (delinquent after September 1) A 14% annual interest rate applies to delinquent taxes. Most counties offer online payment. Contact your county treasurer for payment options.

Nebraska's main property tax relief programs: Homestead Exemption — Nebraska's homestead exemption is income-based and targeted at specific groups: seniors 65 or older, veterans with service-connected disability, surviving spouses, and qualifying disabled individuals. The exemption can range from a partial reduction to a 100% exemption of the assessed value for the lowest-income applicants. Apply with your county assessor by June 30. Property Tax Credit — Nebraska provides a refundable income tax credit for property taxes paid on a qualifying property. The credit percentage is set annually by the legislature. Claim it on your Nebraska income tax return. Agricultural Land Exemption — Certain agricultural land may qualify for preferential assessment.

Nebraska property tax appeals go to the county Board of Equalization: Deadline: File a written protest with the county Board of Equalization between June 1 and July 1. Process: The Board of Equalization meets in July to hear protests. Present comparable sales or an independent appraisal. The board must act on your protest by August 10. Further appeal: Appeal the county board's decision to the Nebraska Tax Equalization and Review Commission (TERC) within 30 days.