FAQs

Frequently Asked Questions
Where is the Assessor's Office?
The Assessor's Office is located in the Northwest corner of the Hall County Administration Building, 121 South Pine Street, Grand Island, NE.
What are the duties of the County Assessor?
The County Assessor is an elected official who has general supervision over and 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.
How are the 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.
What is real property?
Real property includes all lots, land, buildings, fixtures and improvements and mobile homes which are used for residential, office, commercial, and agricultural purposes.
What is taxable personal property?
Personal property is defined as tangible, depreciable income producing property including machinery and equipment, furniture and fixtures.
Who must file a Nebraska personal property return?
  • Anyone that owns or holds any taxable, tangible personal property on January 1, 12:01 am 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 Hall County between January 1 at 12:01 am 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 is a homestead exemption?
A homestead exemption provides relief from property taxes by exempting all or a portion of the valuation of the homestead from taxation. The state of Nebraska reimburses the counties and other governmental subdivisions for the taxes lost due to homestead exemptions.
Who can file for a homestead exemption?
  • Persons over age 65
  • Certain disabled individuals
  • Certain disabled Veterans and their Widow(er)s
What is a religious or charitable exemption?
  • The property is owned by and used exclusively for agricultural and horticultural societies; or,
  • 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 are property values established?
All property values are established on assessment date, January 1, 12:01 am of each year.
Why did my value change?
Property values can change for a variety of reasons, including but not limited to:

  • Addition of new improvements.
  • Remodel or rehabilitation of existing improvements.
  • Destruction or removal of improvements.
  • Fluctuations in current market trends and conditions.
  • Positive or adverse outside influences upon the property.
Please contact the County Assessor if you have questions concerning the following:

  • Assessed value, land and/or improvement characteristics.
  • Legal description of a piece of property.
  • How the value of a property was determined.
  • Information on homestead exemptions.
  • Information on religious, charitable, and other exemptions.
  • Address change.
  • Where the tax statement is being mailed.
  • Splitting or combining a piece of property.
  • Information on taxable personal property, such as business equipment.
  • The tax district where you are located.
Please contact the County Treasurer if you have a question on the following:

  • The amount of real estate taxes, including delinquencies and interest there on.
  • When the taxes are due.
  • Where the taxes are paid.
  • Special assessments.
  • If tax payment has been mailed, but a receipt has not been received.
Please contact the Register of Deeds if you have a question on the following:

  • Liens filed on a piece of property.
  • Ownership of a piece of property.
  • Amount of Documentary stamps that were paid on a property.
  • A mortgage associated with a property.