Property Tax Calendar

Due Date: Jan 1, 12:01AM
Duty: Assessment of Real Property (Listing & Value)
Statute: 77-1301
Responsibility of: Assessor		 Due Date: Jan 1, 12:01AM
Duty: Assessment of Personal Property (Listing & Value)
Statute: 77-1201
Responsibility of: Assessor
Due Date: May 1
Duty: Personal Property Returns Due
Statute: 77-1229
Responsibility of: Taxpayer

 Due Date: June 1
Duty: Assessor sends notice of valuation change to owner of any property whose value has increased or decreased
Statute: 77-1315
Responsibility of: Assessor
Due Date: June 30
Duty: Homestead Exemption Application Deadline
Statute: 77-3512
Responsibility of: Taxpayer		 Due Date: June 30
Duty: Individual Real Property Protest Deadline
Statute: 77-1502
Responsibility of: Taxpayer
Due Date: July 31
Duty: Effective 1/1/2000: Last date to add personal property value with a 10% penalty; after this date, all personal property value added is subject to a 25% penalty.
Statute: 77-1233.04
Responsibility of: Taxpayer & Assessor		 Due Date: Oct 15
Duty: Levy Date
Statute: 77-1601
Responsibility of: County Board
Due Date: Dec 31
Duty: Real and Personal Property Taxes Due
Statute: 77-203
Responsibility of: Taxpayer		 Due Date: May 1 & Sept 1
Duty: Real and Personal Property Taxes Delinquent (Pop < 100,000) 1st half / 2nd half
Statute: 77-204
Responsibility of: Taxpayer