The County Assessor has the duty to value all real and personal property in the County as a basis for the county board to levy taxes. The Assessor must be certified by the Department of Property Assessment & Taxation in order to hold office and obtain the required continuing education hours to be recertified.
The Assessor is an elected official who has the general supervision over the direction of the assessment of all property in his or her county. The duties are prescribed by Nebraska Statutes, Rules and Regulations (Chapter 77), which have the effect of law.
The following is a partial list of those duties:
- Administer the assessment statutes of Nebraska law.
- Establish and maintain fair and equitable value on all real and personal property within the county.
- Attend all meetings of the County Board of Equalization.
- Review all applications for religious, charitable and educational tax exemptions.
- Maintain cadastral records (i.e., parcel maps) on all property in the county.
- Prepare abstract of value and certification of taxes levied for State Property Tax Administrator.
- Prepare annual tax roll for the County Treasurer.
- Attend mandatory workshops.
- Obtain a minimum of 60 hours of continued education every four year period.
How Value Change
- Fluctuations in the market
- Outside influences on the properties
- Addition or removal of improvements
- Remodel of rehabilitation
- Updated pricing manual
Information Available from this office for Thomas County property:
- Tax district information
- Ownership of a property
- Legal Description of property
- Valuation information
- Valuation of improvements
- Age of structure
- Size and dimensions of a parcel
- Eligibility information on Homestead Exemptions
- How to file a property protest