NEBRASKA

State Characteristics
Assessment Ratio: 100%
Fiscal Tax Year: 1/1-12/31
Valuation Authority: County
Collection Authority: County
Level One Appeal Name: County Board of Equalization
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? No

Key Tax Dates – Real Estate
Assessment Date: Jan 1
Value Notices Issued: May
Appeal Deadline: June 30
Tax Bills Due: Apr 30 (1st half installment), Aug 31(2nd half installment); Douglas, Lancaster & Sarpy Co: Mar 31 (1st half installment), July 31 (2nd half installment)

Key Tax Dates – Personal Property
Assessment Date: Jan 1
Tax Returns Due: May 1                               Inventory Exempt
Appeal Deadline: June 30            Or 15 days after notices mailed
Tax Bills Due: Apr 30 (1st half installment), Aug 31- (2nd half installment); Douglas, Lancaster & Sarpy Co: Mar 31 (1st half installment), July 31 (2nd half installment

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.