Assessor

The County Assessor shall have general supervision over and direction of the assessment of all property in his or her county, 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.



General Information Available from this office:

• Ownership of a property in Kimball County
• Valuation information on all property and any improvements in Kimball County
• Age, size, and dimensions of a structure in Kimball County
• Size and dimensions of a parcel in Kimball County
• Filing personal property schedules in Kimball County
• Eligibility information on Homestead Exemptions in Kimball County
• How to file a property protest in Kimball County

In addition to the other duties provided by law, the county assessor shall:

• Administer the assessment statutes of Nebraska law.
• Establish and maintain fair and equitable values 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.
• The County Assessor must hold and maintain a valid certificate.
• Attend mandatory workshops.
• Obtain a minimum of 30 hours of continued education bi-yearly. 

PERSONAL PROPERTY

What is taxable personal property?

Taxable personal property is defined as tangible, depreciable, income-producing property including machinery, equipment, furniture, and fixtures. This must be filed between January 1 and May 1 of each year.

Who must file a Nebraska personal property return?

• Anyone that owns or holds any taxable, tangible personal property on
• January 1, 12:01 a.m. of each year.
  
• Anyone that leases personal property to another person.
  
• Anyone that leases personal property from another person.
  
• Anyone that brings personal property into Kimball County between January 1 at 12:01 a.m. and July 1, must list the property for assessment before July 31, unless it can be shown that the personal property was purchased after January 1 or that it was listed for assessment in another jurisdiction.

What information do I need for a Personal Property Return?

Information on a schedule includes

• Name
• Mailing Address
• Physical Address
• Description of Property
• Year Property is Purchased
• Number of Units Purchased
• Years Depreciated
• Taxable Value

Years Depreciated depends on the type of equipment. If a schedule has been filed the previous year, it can be filed online also. 

A federal depreciation worksheet or asset list are required.

When do I need to file my return?

The schedule must be signed every year between January 1 and May 1, letting us know what was owned as of January 1. If a schedule is not signed by May 1, a 10% penalty will be added to the tax bill. If a schedule is not signed by July 1, a schedule will be prepared by our office for you and a 25% penalty will be added to the tax bill.

If I pay sales tax, do I still have to pay Personal Property Tax?

Yes. There is a common misconception that you may choose to pay either the sales tax or property tax…this is not true.

Internal Revenue Code Section 179 Deductions

For federal income tax purposes, a property owner may depreciate or “expense out” up to a limited amount of depreciable property in the year of its acquisition as a section 179 deduction. As long as the personal property could have been depreciated, it is subject to personal property taxation. It is irrelevant whether or not the property owner chose not to take the federal income tax depreciation. For personal property tax purposes, all depreciable tangible personal property is treated like personal property for which typical depreciation is taken. Even though this property is depreciated or “expensed out” in one year, it remains taxable for the duration of the appropriate property tax recovery period.



REAL PROPERTY

What is Real Property?

Real Property includes all lands, buildings, fixtures, improvements on lease land and cabin trailers and mobile homes not registered for highway use but utilized like a building. Real Property also includes mines, minerals, quarries, mineral springs and wells, oil and gas wells, overriding royalty interests, and production payments with respect to oil or gas leases. Lastly all real property includes all privileges pertaining to the real property. 

The County Assessor shall conduct a systematic inspection and review by class or subclass of a portion of the taxable real property parcels in the county no less frequently than every six years.

The County Assessor supervises and directs the assessment of all property in Kimball County. Duties include establishing, maintaining, and equalizing values on real and personal property, reviewing applications for tax exemptions (real and personal property) and preparing abstracts for the Department of Property Assessment Division, of the values and certification of taxes levied. Real property that is subject to taxation must be assessed as of January 1 of each year and the value is determined using the mass appraisal method based on sales and market for the county.

How is Real Estate taxed?

Tax rates are established as a result of a budgetary process. Each governmental agency provides a budget that will cover the cost of maintaining their respective agency for a fiscal year. The budget requirements are totaled, and that amount is divided by the total assessed value of property for that subdivision to establish a tax rate. The tax rate is stated as a percent or amount due for each $100 of assessed value.

THE COUNTY ASSESSOR IS NOT RESPONSIBLE FOR ESTABLISHING THE TAX RATE.

Property valuations, not taxes, may be protested between June 1 and June 30. A protest form must be submitted to the County Clerk and a hearing time and date be set before the County Board of Equalization.

PERMISSIVE EXEMPTIONS

Who can qualify?

An organization which is the owner of real or tangible personal property, or licensed motor vehicles, and is seeking a property tax exemption may file for an exemption if:

1. The property is owned by and used exclusively for agricultural or horticultural societies; or,
2. The property is:

• Owned by educational, religious, charitable or cemetery organizations.
• Used exclusively for educational, religious, charitable or cemetery purposes.
• Not owned or used for financial gain or profit to either the owner or user.
• Not used for the sale of alcoholic beverages for more than 20 hours per week; and
• Not owned or used by an organization which discriminates in membership or employment based on race, color, or national origin.

When do we file?

You may file anytime in the month of December the deadline is on or before December 31.

What do we need to bring?

After an exemption has been approved, a new application must be filed for every year evenly divisible by four. For the intervening years (those years not evenly divisible by four), the Statement of Reaffirmation of Tax Exemption, Form 451A , must be filed on or before the December 31 immediately preceding the year for which the exemption is sought, except for real property of cemeteries.

Every four years, form 451requires information such as name of organization, title of officers, directors, or partners and their addresses, and a detailed description of the use of the property. The other three years you will only need to sign the form.

What if we forget to sign?

An organization or society which fails to file an exemption application on or before December 31 may apply on or before June 30 to the County Assessor. The organization or society shall also file in writing a request with the County Board of Equalization for a waiver so that the County Assessor may consider the application for exemption. The County Board of Equalization shall grant the waiver upon a finding that good cause exists for the failure to make application on or before December 31. If a late filing is made, the Assessor shall assess a penalty of 10 percent of the tax that would have been due had the affidavit not been filed or one hundred dollars, whichever is less, for each calendar month or fraction thereof for which the filing of the affidavit missed the December deadline.

Valuation protests

Valuation Protests

 Property Valuation Protests must be filed with the Kimball County Clerk on Form 422.

Who may file?

Any interested person may protest the assessed valuation of any real or personal property.

When and where to file:

The Form 422 when completed, must be filed in triplicate with the County Board of Equalization at the office of the County Clerk.

Real Property:

Protests must be filed on or before June 30. The requested valuation of the property must be stated along with the basis for the request. Failure to state the reasons for the requested valuation shall be grounds for dismissal of the protest.

The legal description of the property and the value of the land and buildings must be included.

Personal Property:

Protests must be filed on or before May 1. The taxpayer may provide a copy of the most recent federal depreciation worksheet or any other supporting documents as evidence of the requested change in value. If additional space is needed, attach additional sheets to each copy of the Form 422.

The Form 422 may also be used when the County Assessor notifies a taxpayer of an additional assessment, the failure to file a personal property return, or the imposition of a penalty. The taxpayer has thirty days from the date the notification was mailed to protest the action of the assessor.

Hearing Procedure:

The person protesting the assessed valuation will be notified by the County Clerk of the place and time for the hearing on the protest. At this hearing evidence may be submitted and witnesses may be presented. A physical inspection of a property may be required. Within seven days after the final decision, the clerk shall notify the protester of the action taken by the board.

Appeals may be taken to the Tax Equalization and Review Commission within 30 days after adjournment of the county board of equalization. For protests acted upon during the board’s June 1 to July 25 equalization session, adjournment is deemed to be July 25th.

Signature: The protest must be signed and dated.

HOMESTEAD EXEMPTIONS

Homestead Exemptions

Homestead exemptions provide relief from property taxes by exempting all or a portion of the valuation of the homestead from taxation. You may file for a homestead exemption if you are over age 65, certain disabled individuals, or certain disabled veterans and their widows or widowers, and are owner/occupant on record of property as of January 1. You may file for an exemption between February 2^nd and June 30th of each year.

Homestead Exemptions FAQ

Who May file?

• Qualified applicants include:
  
• Persons over age 65
  
• Certain disabled individuals
  
• Certain disabled veterans and their widows

What would disqualify me for my homestead?

• If the home exceeds the maximum value allowed for the average home in Kimball County.
  
• If my income is over the amount allowed.
  
• If I sell or leave my home before August 15.

How do I file?
You must file between February 2 and June 30 EVERY YEAR in the Assessor's office.

If you have qualified the previous year for homestead exemption an application and income statement will be mailed to you, or you may pick up an application in the office.  You may fill out the forms at home or bring all of your information in and we will help you fill it out.

What do I need to bring to the Assessor’s office to file for Homestead Exemption?
You need to bring in anything you had for income. The forms that will have that information include:

• Form W-2 from Wages, Salaries, Fees, Commissions, Tips, and Bonuses, etc.
  
• Form SSA-1099 from Social Security Retirement Income
  
• Form RRB-1099 from Tier I Railroad Retirement
  
• Form 1099-R, Form RRB-1099-R from Pensions, Annuities, and IRA Distributions
  
• Federal Income Tax Return (if filing)
• Medical Expenses out-of-pocket

MOBILE HOMES FAQs

Where do I go to register my mobile home?

When purchasing a mobile home, the first step is to obtain a Nebraska title from the County Treasurer. Next you must fill out two forms. The first form is a 521 Mobile Home transfer statement. This form lets us know who the buyer and seller are, how the home was transferred, where the home is currently located and where it is was at the time of purchase, basic information on the home itself, the legal description, and the purchase price. The second form is a Form 402. This form lets us know who owns the land and who owns the improvement (home) on the land, or if you are not the landowner or need mobile home taxed separate from land.

What if I sell my mobile home?

When you sell your mobile home, you must prorate the taxes yourself between buyer and seller. The county does not prorate taxes. You will sign the title off to the new owner and they will start the process all over again. (see above) If you sell a mobile home and the forms 521 and 402 are not filled out in our office by the new owner, the tax statement will remain in your name until this information is obtained.

What if I move my mobile home?

Before you move a mobile home, a moving permit is required by the moving company. A permit will not be issued until the current taxes are paid up to date. That requires accelerating or making taxes due now, instead of at the end of the year. Moving a mobile home without accelerating is punishable with a class four misdemeanor.

ASSESSOR FAQs

How are my taxes calculated?

Tax rates are established as a result of a budgetary process. Each governmental agency provides a budget that will cover the cost of maintaining their respective agency for a fiscal year. The budget requirements are totaled, and that amount is divided by the total assessed value of property for that subdivision to establish the tax rate. The tax rate is stated as a percent or amount due for each $100 of assessed value.

THE COUNTY ASSESSOR IS NOT RESPONSIBLE FOR ESTABLISHING THE TAX RATE.

The County Assessor is responsible for valuing property. The values are sent to the County Treasurer who then applies levies that were set by the Kimball County Board of Commissioners. 

What is real property?

Real Property includes all lands, buildings, fixtures, improvements on lease land and cabin trailers and mobile homes not registered for highway use but utilized like a building.

What is taxable personal property?

Taxable personal property is defined as tangible, depreciable, income-producing property including machinery, equipment, furniture, and fixtures. This must be filed between January 1 and May 1 of each year.

Who must file a Nebraska personal property return?

• Anyone that owns or holds any taxable, tangible personal property on January 1, 12:01 a.m. of each year.
  
• Anyone that leases personal property to another person.
  
• Anyone that leases personal property from another person.
  
• Anyone that brings personal property into Kimball County between January 1 at 12:01 a.m. and July 1, must list the property for assessment before July 31, unless it can be shown that the personal property was purchased after January 1 or that it was listed for assessment in another jurisdiction.

Can I protest my taxes?

No. You can only protest your valuation. Valuation protests are filed June 1 through June 30.

How do I protest my valuation?

First, contact the Assessor's office for an explain on how your value was arrived. This gives the Assessor a chance to correct possible errors and answer your valuation-related questions. Viewing your property record card(s) may prevent the need to file a formal protest. 

You may file an appeal of your valuation with the County Board of Equalization during the dates prescribed on your valuation notice. You may appeal your valuation only, not your tax bill.

How do I convince the county board of equalization that my valuation should be lowered?

Present evidence that the Assessor has valued your property above its market value or is not equalized with similar properties in the county.

What if I disagree with the county board's determination?

You may file an appeal to the Tax Equalization and Review Commission.

CONTACT INFORMATION

Surveyor

Donald Brush

870 South B Rd

Morrill, NE 69358

Phone (308) 247-2602

Email: surveying@kimballcountyne.us