Adams County Assessor
TRUTH IN TAXATION LAW (PINK POSTCARD) Q&A
If you received a pink postcard titled "NOTICE OF PROPOSED TAX INCREASE" and have questions, please view the video linked below, call the listed political subdivisions listed on your postcard with tax amount related questions, or contact Senator Ben Hansen's office as listed below.
The Assessor's office does NOT have information regarding the budgetary tax asking shown on the postcards.
CHECK OUT THE DUTIES OF THE COUNTY ASSESSOR NACO VIDEO HERE:
*Aircraft Reports are due by Feb. 1st
*Homestead Exemptions are due June 30th
*Personal property schedules are due May 1st
*** SCHEDULES FILED AFTER MAY 1ST ARE SUBJECT TO A 10% PENALTY AND THOSE FILED AFTER JULY 1ST ARE SUBJECT TO A 25% PENALTY PER STATE STATUTE 77-1233.04***
*Property protests, Form 422, can be filed with the County Clerk's office between June 1st and June 30th
*Permissive Exemptions for the following year are due by Dec. 31st
*Beginning Farmer Applications for the following year are due by Dec. 31st.
SCROLL BELOW FOR MORE INFORMATION ON:
PERSONAL PROPERTY
HOMESTEAD EXEMPTIONS
Prior Year Valuation Information
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PERSONAL PROPERTY
Reminder to file postcards are sent out the first week of January, yearly.
Personal property owners in Adams County have the option to file personal property schedules online using the "e-File Personal Property" option above.
Walk-in, mail-in, and emailed submissions will still be accepted, but we encourage you to use the E-file system which will also prompt you to save a copy for your records with the date of submission.
To those of you who have had multiple schedules in different tax districts, please take note some of our tax districts were required to be combined and therefore, you may have some accounts that were merged in 2020 to comply with this change. A notice of any merged schedules was sent out to those affected.
Filings personally turned into the Assessor’s office will receive a date stamped copy to show receipt of the date filed.
All mailed-in applications will not be given a receipt of date filed. The Assessor’s office cannot be held accountable for mailings that are lost while in the care of the desired postal service of the mailer. Owners concerned with the receipt of your filing to our office should use a certified mail service or E-file.
INSTRUCTIONS TO E-FILE:
*On the left hand side of the screen above, choose E-File Personal Property. This option is only present Jan 1st thru July 30th.
*Agree to disclaimer & enter your Account # and E-Pin# located on the top of your postcard mailed to you in January yearly
*Follow the prompts through- Be sure to save a copy for your records!
INSTRUCTIONS TO PRINT OFF AND MAIL/DROP IN:
*Left hand side above choose Personal Property Search
*Enter your Account # located on the top of your postcard
*Click on the PDF report – This will bring up a new window with your schedule
* Print out the schedule, make any corrections or additions needed, sign, date & return along with a copy of your previous federal depreciation worksheet
Emailed submissions may be sent to: personalproperty@adamscountyne.gov
*** SCHEDULES FILED AFTER MAY 1ST ARE SUBJECT TO A 10% PENALTY AND THOSE FILED AFTER JULY 1ST ARE SUBJECT TO A 25% PENALTY PER STATE STATUTE 77-1233.04***
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HOMESTEAD EXEMPTION
Applications are accepted between FEBRUARY 2nd and JUNE 30th, and must be filed yearly
Nebraska's homestead exemption gives eligible homeowner's on limited incomes a break on their property taxes. This annual exemption excludes all or a portion of the value of a person's home and up to one acre of land that the house is built on from property taxes
Eligibility is based on your age, income, and the value of your homestead. If you are a homeowner age 65 or over by January 1 of the year in which you are applying and have an adjusted gross income, and after deducting eligible out-of-pocket medical expenses, of under $43,100 for single individuals, $51,100 for married couples, $46,800 for single, disabled individuals or disabled veterans, or $54,500 for married, disabled individuals or disable veterans, you may qualify for the exemption.
You MUST own and occupy the home from January 1st through August 15th each year to receive the tax relief.
Persons UNDER age 65 with disabilities or disable veterans may also be eligible, but different guidelines apply and require a doctor's certification.
Homestead Allowable Exemption Categories: Persons in the following categories may be considered for a homestead exemption:
(1) Individuals who are 65 years of age or older before January 1 of the year for which application is made are eligible. The Nebraska Schedule I – Income Statement must be filed each year.
(2) Veterans who served on active duty during a recognized war of the U.S. and who are totally disabled by a non-service connected accident or illness are eligible. For the first year of filing, a Certification of Disability for Homestead Exemption, Form 458B (available from the county assessor), or certification from the Department of Veterans Affairs affirming the homeowner’s disability must be attached to the application for homestead exemption. Also, the Nebraska Schedule I – Income Statement must be filed with this form.
(3) Disabled Individuals who have a permanent physical disability and who have lost all mobility that precludes the ability to walk without the use of a mechanical aid or prosthesis, or individuals who have undergone amputation of both arms above the elbow, or who have a permanent partial disability of both arms in excess of 75% are eligible. For the first year of filing, a Certification of Disability for Homestead Exemption, Form 458B (available from the county assessor), or certification from the Department of Veterans Affairs affirming the homeowner’s disability must be attached to the application for homestead exemption. The Nebraska Schedule I – Income Statement must be filed each year.
(4) Disabled Veterans are eligible to have the total actual value of a homestead exempt from taxation, if they served on active duty during a recognized war of the U.S. and are drawing compensation from the Department of Veterans Affairs due to: (a) 100% service-connected disability; (b) the service-connected death of an active duty service member leaving an un-remarried widow(er) of this veteran or a surviving spouse who remarries after age 57; or (c) the death of any veteran who died because of a service-connected disability leaving an un-remarried widow(er) or a surviving spouse who remarries after age 57. For the first year of filing, a Certification from the Department of Veterans Affairs is required.
(5) Paraplegic or Multiple Amputee Veterans are eligible to have the total actual value of a homestead substantially contributed to by the Department of Veterans Affairs exempt from taxation. This includes: (a) veterans who are paralyzed in both legs and cannot walk without the aid of braces, crutches, canes, or a wheelchair; (b) veterans who have undergone amputation of both lower extremities or one lower and one upper extremity and cannot walk without the aid of braces, crutches, canes, a wheelchair, or artificial limbs, or both upper extremities; and (c) the un-remarried widow(er) of a veteran listed in (a) or (b) above. For the first year of filing, a Certification from the Department of Veterans Affairs is required.
(6) Individuals with a developmental disability as defined in section 83-1205 are eligible. For the first year of filing, a Certification of Disability for Homestead Exemption, Form 458B (available from the county assessor), is required. The Nebraska Schedule I – Income Statement must be filed each year.
For categories 2 through 6; if the applicant was granted a valid homestead exemption in the previous year and no change in homestead exemption status occurred, then a new disability certification is not usually required; however, the county assessor or Tax Commissioner may request a current certification to verify the disability.
Applicants for Homestead Exemption need to file an application (Form 458) along with an income statement (Schedule I) as provided by the Nebraska Department of Revenue. Forms are located at the County Assessor's office and also online at http://www.revenue.nebraska.gov/PAD/homestead.html .
If you file a Federal Income Tax Return, you will need those documents to complete the Schedule I. If you DO NOT itemize medical expenses on your federal return, you are eligible to claim all out-of-pocket medical expenses that are listed on the IRS 502 Publication.
If you Do Not file a Federal Income Tax Return, you need to have available a copy of all necessary paperwork that shows your income for the previous year, including but not limited to:
Assistance is available for free at the Assessor's office in preparing all necessary paperwork for the exemption application. Home visits are also available for scheduling if you cannot make it to the courthouse.
Most Tax Preparers are also able to fill out the necessary paperwork but they may or may not do so for a fee; check with your preparer.
PLEASE CALL THE ASSESSOR'S OFFICE WITH ANY QUESTIONS 402-461-7116 ext 7
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CURRENT CALENDAR YEAR VALUATION NOTICES WILL BE MAILED BY JUNE 1ST
2023 VALUE CHANGE NOTICES
Properties Receiving Value Changes:
-22 Residential neighborhoods were revalued with new costing and depreciation tables
-NAD Commercial Area was updated to new costing and depreciation tables
-Irrigated Agriculture values were increased 10%
-Dry Agriculture values were increased 8%
-Changes were also made to property values for any additions, enhancements, demolitions, review updates, and/or corrections to property data
*If you DO NOT agree with the current value, you may file a protest with supportive evidence to the county clerk on or before June 30th. A Property Valuation Protest, Form 422, may be obtained from the county clerk or at
https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/pad/forms/422_Property_Valuation_Protest.pdf If no protest is filed, the value stated on the notice will be final.
*The County Board of Equalization will convene for the purpose of review and deciding written protests between June 1, 2023 and on or before July 25, 2023.
Pursuant to Neb. Rev. Stat. § 77-1502(2), if the protest does not have a statement of the reasons for the protest and an adequate description to identify the protested parcel, the protest will be dismissed.
2023 Median Levels of Value – Residential: 93% Commercial: 96% Agricultural: 69%
Once your protest is filed, either an appraiser with the Assessor's office will contact you about your protest and to set up an appointment for a walk-thru of the property, or you will set up an appointment to meet with a referee on the behalf of the County Board of Equalization.
To find an approximate tax calculation for your new value, search your parcel number using the "Real Estate Search" link to the left. Scroll down to the third blue heading which reads "Tax Information". You can compare to your tax amount by clicking on the "Get Official Taxes" and searching your parcel number. Current Year Levies are not set by the taxing entities until October.
You can also calculate the difference from last year by multiplying the amount difference in value by your respective levy and dividing by 100, or call our office at 402-461-7116
2022 VALUE CHANGE NOTICES
-All Land throughout the county was revalued
-13 Residential neighborhoods received a factor increase on building values, up to 14%
(Included Neighborhoods: 3, 4, 6, 8, 9, 10, 11, 22, 24, 26, 28, 66, 69)
-23 Residential neighborhoods were revalued with new costing and depreciation tables
(Included Neighborhoods: 1, 2, 13, 14, 15, 16, 17, 19, 20, 21, 27, 29, 32, 33, 34, 35, 36, 37, 38, 39, 40, 81, 82)
-Five Commercial property occupancies (Banks, Storage facilities, Light Manufacturing Facilities, Convenience Marts, & Car Washes) were revalued
-Properties in the Downtown Hastings neighborhood were revalued (Neighborhood 45)
-Irrigated Agriculture values were increased 8%
-Changes were also made to property values for any additions, enhancements, demolitions, review updates, and/or corrections to property data
Median Levels of Value – Residential: 94% Commercial: 97% Agricultural: 72%
2021 Value Change Notices:
Properties Receiving Value Changes:
-26 Residential neighborhoods received an increase on their building values of 5%
-Irrigated, Dry, and Grass Agriculture land was decreased 4%
-Changes were also made to property values for any additions, enhancements, completions, demolitions, review updates, and corrections
Median Levels of Value – Residential: 93% Agricultural: 75% Commercial: 92%
2020 Value Change Notices
Properties Receiving Value Changes:
-20 Residential neighborhoods received an increase on their building values up to 10%
-All Commercial land in the suburban, rural, and small villages was revalued
-Commercial building values in Hastings were increased by 6%
-Irrigated Agriculture land was decreased up to 7% based on new soil classifications compliant with LB372
-Grassland land values were decreased up to 12% based on new soil classifications compliant with LB372
-Changes were also made to property values for any additions, enhancements, demolitions, review
updates, and corrections
Median Levels of Value – Residential: 94% Agricultural: 71% Commercial: 94%
2019 Valuation Change Notices
Properties receiving value changes:
-All residential land throughout the county was revalued (SEE EXPLINATION BELOW)
-Irrigated Agriculture land values were decreased by 5%
-Dry Agriculture land values were decreased by 4%
-WRP, Feedlot, and Hog Farm land was revalued
-All Agriculture land was reviewed and value changes were made for the addition of pivots or corner systems to the land
-Changes were also made to property values for any additions, enhancements, demolitions, review updates, or corrections
Land Revalue Process
Land Values are derived based on the sales within each specific neighborhood within the county, and utilizing the allocation land value methodology to determine the new land rates. Based on appraisal standards that are used along with state statutes to determine property values, the allocation method states that at least 15% of a property’s value should be attributed to the land, and is a method that is most typically used in the absence of adequate vacant land sales.
The sales of each neighborhood were broken out from within the current sales study period for each class of property. Only good sales, which are also known as arm’s length transactions, are tracked when analyzing the market. All sales prices are then multiplied by 15% to determine what the attributable land values is for each sale.
The land values are then divided by their respective land size to determine a price per square foot for the sold property. The median price per square foot was then used to determine the overall price per square foot for that particular neighborhood’s most typical size of lot and below. Median (middle) numbers are required by statute and are used instead of averages in order to better exclude outliers and make the process more equitable.
New land size pricing tiers are also developed as needed in the valuation process for each neighborhood to better equalize land values since not all parcel lots are established at the same size throughout the county or within neighborhood boundaries. This also reflects the law of diminishing returns which states that once you reach a certain size, there will come a point in which any size thereafter is not worth as much to the consumer.
Therefore, in each neighborhood after arraying the land sizes, the base size was derived from determining the most typical size of lot for each neighborhood. The second break in sizing within each array (or the next median within the remaining land sizes) becomes the second bracket of each neighborhood’s tier. Any additional square footage remaining on each parcel becomes the excess land to each neighborhood with the exception of a couple of neighborhoods with larger lot sizes that supported an additional pricing tier.
