Section 350-10-003 - PROCEDURES003.01 All real property including fixtures other than trade fixtures, buildings and structures under construction, and any mobile homes or cabin trailers that are owned by a dealer and not located at the dealer's business location, will be assessed as of January 1, 12:01 a.m. annually. The assessment level of real property is: 003.01A All real property, other than agricultural land and horticultural land, is valued at 100% of its actual value;003.01B Agricultural land and horticultural land is valued at 75% of its actual value;003.01C Agricultural land and horticultural land, which has value for purposes other than for agriculture or horticulture, and meets the qualifications for special valuation assessment, is valued at 75% of the special valuation.003.02 County Assessor's Annual Duties 003.02A The county assessor must prepare an assessment roll of all taxable real property. on or before March 19 of each year. Beginning January 1, 2014, the date will be March 25 of each year for counties with a population of at least 150,000 inhabitants. 003.02A(1) Beginning January 1, 2014, county assessors in any county with a population of at least 150,000 inhabitants must provide preliminary valuation notices to real property owners on or before January 15 of each year. The notices must either be mailed or published on a website maintained by the county assessor or by the county.1 The county assessor must also send the notices of valuation change on or before June 1 to every owner of record or lessee as of May 20. 003.02A(1)(a) Beginning January 1, 2014, in counties with at least 150,000 inhabitants, the county assessor must provide an opportunity for real property owners to meet in person with the county assessor's office to review the property owner's real property record file and the assessed valuation placed upon the property for the upcoming assessment year. The meeting must take place between January 15 and March 1.003.02A(1)(b) If the real property owner does not notify the county assessor's office of his or her intent to meet by February 1, he or she waives the opportunity to meet with the county assessor's office.003.02A(1)(c) During the meeting, the county assessor's office must provide the real property owner the basis for the valuation shown on the preliminary notice and accept any information the real property owner provides that is relevant to the valuation of the property.2003.02B The county assessor cannot change the valuation of any real property for the current year, except as ordered by the Tax Equalization and Review Commission or the county board of equalization after March 19 of each year. Beginning January 1, 2014, the date will be March 25 of each year for counties with a population of at least 150,000 inhabitants. 003.02B(1) The county assessor must report any current-year overvalued or undervalued real property or any current-year omitted real property to the county board of equalization after March 19 and on or before July 25, except:003.02B(1)(a) Beginning January 1, 2014, a county with at least 100,000 inhabitants that has adopted a resolution to extend the deadline for hearing protests can extend this report submission to August 10.003.02B(1)(b) Beginning January 1, 2014, in a county with at least 150,000 inhabitants, reporting will occur after March 25 and on or before July 25. A resolution to extend the deadline for hearing protests can extend this report submission to August 10.003.02B(2) The county assessor must report any omitted real property that was not reported to the county assessor pursuant to Neb. Rev. Stat. § 77-1318.01 and any clerical errors pursuant to § 77-128 that result in a change of the assessed value to the county board of equalization. 003.02C After April 1, and on or before June 1, the county assessor must implement all adjustments to value as ordered by the Tax Equalization and Review Commission.003.02D On or before June 1, the county assessor must publish in a newspaper of general circulation that the assessment roll is complete, the notices of valuation changes have been mailed, and the final date for filing a protest.003.02E On or before June 1, the county assessor must send notices of valuation changes by first class mail, to every owner of record or lessee as of May 20, that is responsible for paying the property taxes pursuant to Neb. Rev. Stat. § 77-202.11, whose assessed valuation has changed from that of the previous year. The notice must describe the real property and state the old and new valuation, the convening date of the county board of equalization, and the dates for filing a valuation protest.003.02F On or before June 6, the county assessor shall must post in the county assessor's office, and mail to a designated newspaper of general circulation and licensed broadcast media in the county, the assessment sales ratios as determined by the Tax Equalization and Review Commission and any other statistical measures.003.02G The county assessor may correct the assessment roll at any time for clerical errors that do not result in a change of value.003.02H The county assessor must attend all meetings of the county board of equalization when the meetings pertain to the assessment or exemption of real property. 003.02H(1) The county assessor may appoint a designee to attend meetings of the county board of equalization when the county assessor is unable to attend.003.02I The county assessor must annually, on or before June 15, prepare a plan of assessment describing the assessment actions that will be implemented for the next assessment year and two years thereafter. The plan must identify the classes or subclasses of real property that the county assessor plans to examine during this three-year period. 003.02I(1) The plan must examine the level, quality, and uniformity of assessment along with proposed measures and resources, needed to achieve and maintain the statutory and administrative requirements.003.02I(2) The county assessor must present the plan of assessment to the county board of equalization on or before July 31 of each year. The county assessor may amend the plan as a result of county board actions in the adopted budget affecting the county assessor's office. A copy of the plan and any amendments to the plan will be mailed to the Department of Revenue, Property Assessment Division on or before October 31 each year. 003.02J When the date for filing or submitting any form, report, tax valuation notice, valuation data, adjustments to value, published notices, or any other requirement under REG 10- 003.02, falls on a Saturday, Sunday, or legal holiday, the items will be considered timely filed if performed in person or postmarked on the next business day. When any document is sent by regular, certified, or registered mail, the postmarked certification or registered date will be used to determine the date filed. 1 LB384 2011 Section 6.
2 LB384 2011 Section 8.
003.03 Protests to the County Board of Equalization003.03A All protests of valuation for real property must be in writing, signed, and filed with the county clerk on or before June 30. If June 30 falls upon a Saturday, Sunday, or legal holiday, the protest will be considered timely filed if performed in person or postmarked on the next business day. If the protest is not timely filed, it will automatically be dismissed.003.03B Each protest must have attached or contain a written statement of why the requested change in assessment should be made. The statement must contain a description adequate to identify the parcel. If no statement is provided, the protest will automatically be dismissed. Each protest can only pertain to one parcel, not a combination of parcels. 003.03B(1) The protest may be, prepared on the Property Valuation Protest Form 422 or Form 422A. Failure to use Form Form 422 or Form 422A will not affect the filing or cause it to be dismissed. Neither the Form 422 or Form 422A is required to be promulgated by the Nebraska Department of Revenue.003.04 County Board of Equalization Powers and Duties003.04A The county board of equalization must fairly and impartially equalize the valuation of all of real property in the county, so that all real property is assessed uniformly and proportionately.003.04B The county board of equalization must meet between June 1 through July 25, for the purpose of correcting the current year's assessment, for any real property that was omitted pursuant to Neb. Rev. Stat. § 77-1318.01, and any undervalued or overvalued real property. Any county board of equalization of a county with over 100,000 inhabitants may extend the deadline for hearing protests from July 25 to August 10 if a resolution is adopted before July 25. The county board of equalization may not hold a hearing on a protest with single commissioner or supervisor. 003.04B(1) Beginning January 1, 2014, in counties with a population of at least 150,000 inhabitants, the county board of equalization must allow protesters an opportunity to meet in person with the county board of equalization or a referee. 003.04C After July 25, or after August 10 if the county board of equalization has adopted a resolution to extend the deadline for hearing protests, the county board of equalization cannot change the valuation of any real property for the current year unless there was a clerical error or the real property was omitted and not properly reported to the county assessor pursuant to Neb. Rev. Stat. § 77-1318.01. 003.04C(1) The county clerk must mail to the protester on or before August 2, or on or before August 18 in a county that has adopted a resolution extending the deadline for hearing protests, a written notice of the county board of equalization's decision regarding the protest. The notice must state that a report of the decision is available at either the county clerk's or county assessor's office, whichever is appropriate. 3 Nothing in this regulation prohibits a county from providing a copy of the report of the county board of equalization's decision to the protester along with the written notice of the decision.003.04C(2) If July 25 or August 10 falls on a Saturday, Sunday or legal holiday, the county board of equalization must hear and decide protests on the previous business day.003.04C(3) The county clerk or county assessor will prepare a report for each protest filed. The report should contain a signed statement by the chairperson of the county board of equalization stating the board's decision and basis for the decision, a description of the real property affected, the recommendation of the county assessor, the recommendation of a referee if applicable, the date the county board of equalization heard the protest, the date of the decision, and the date notice of the decision was mailed to the protester. Attached to the report should also be a copy of the property record file that substantiates the assessed value, unless the county assessor certifies to the county board of equalization that a copy of the file is maintained in either paper or electronic form in the county assessor's office. 003.04C(3)(a) One copy of the report, if prepared by the county clerk, must be given to the county assessor on or before August 2. The county assessor cannot make a change to the values prepared and submitted by the county clerk until the report is completed. 003.04D The county board of equalization may petition the Tax Equalization and Review Commission for a class or subclass adjustment on or before July 26. Any county that has adopted a resolution extending the deadline for hearing protests waives any right to petition the Tax Equalization and Review Commission for adjustment of a class or subclass of real property for that year. For properties that have already received an adjustment from the county board of equalization, an additional adjustment may be made so that the total adjustments are equal to the Tax Equalization Review Commission's ordered adjustment. 3 LB384 2011 Section 14.
002.05 Beginning on July 26 and on or before August 24, or on or before September 10 if the county has adopted a resolution to extend the deadline for hearing protests, any action of the county board of equalization taken pursuant to Neb. Rev. Stat. §§ 77-1502 or 77-1504 may be appealed to the Tax Equalization and Review Commission pursuant to § 77-5013. An appeal will be considered timely filed if postmarked by August 24, or September 10 if the county has adopted a resolution to extend the deadline for hearing protests. 003.06 Overvalued or Undervalued Real Property and Properly Reported Omitted Real Property 003.06A After March 19 and on or before July 25, or on or before August 10 in a county with at least 100,000 inhabitants that has adopted a resolution to extend the deadline for hearing protests, the county assessor must report to the county board of equalization any current year overvalued or undervalued real property, and current year omitted real property that was properly reported to the county assessor. Beginning January 1, 2014 in counties with a population of at least 150,000 inhabitants, the dates the county assessor is to report any current year overvalued or undervalued real property and omitted property that was properly reported are after March 25 and on or before July 25, or on or before August 10 in a county with a population of over 100,000 inhabitants that has adopted a resolution to extend the deadline for hearing protests.003.06B Beginning June 1 and on or before July 25, or on or before August 10 in a county that has adopted a resolution to extend the deadline for hearing protests, the county board of equalization must meet to consider and correct the current year assessment for overvalued or undervalued and current year properly reported omitted real property, and give written notice of the assessed value to the record owner, agent, or lessee responsible for paying the property taxes pursuant to Neb. Rev. Stat. § 77-202.11 at his or her last-known address. 003.06B(1) Protests for current year properly reported omitted real property and current year undervalued or overvalued real property must be filed with the county board of equalization within 30 days after the mailing of the notice by the county board of equalization. The procedures for filing a protest are the same as those in REGS- 10-003.03A through 10-003.03B, except for the date restrictions. 003.06C All protests relating to current year undervalued and overvalued real property must be heard and decided by the county board of equalization on or before September 15 (or on or before September 30 if the county has adopted a resolution to extend the deadline for hearing protests). 003.06C(1) If September 15 or September 30 falls on a Saturday, Sunday or legal holiday, the county board of equalization must hear and decide protests on the previous business day. 003.06D All protests relating to current year omitted real property, which was properly reported to the county assessor pursuant to Neb. Rev. Stat. § 77-1318.01, should be heard and decided by the county board of equalization within 30 days of the date the protest was filed. 003.06E The county clerk must mail to the protester a written notice of the county board of equalization's decision regarding the protest within seven days. The notice must state that a report of the decision is available at either the county clerk's or county assessor's office, whichever is appropriate. Nothing in this regulation prohibits a county from providing a copy of the report of the county board of equalization's decision to the protester along with the written notice of the decision.003.06F Final decisions of the county board of equalization concerning undervalued and overvalued current year real property may be appealed to the Tax Equalization and Review Commission pursuant to Neb. Rev. Stat. § 77-5013 on or before October 15 (or on or before October 30 if the county has adopted a resolution to extend the deadline for hearing protests).003.06G Final decisions of the county board of equalization concerning current year omitted real property, which was properly reported to the county assessor, may be appealed to the Tax Equalization and Review Commission within 30 days after the board's final decision.003.06H After July 25 (or after August 10 if the county has adopted a resolution to extend the deadline for hearing protests), the county board of equalization cannot change the valuation of any real property that is undervalued or overvalued, or omitted real property which was properly reported to the county assessor for the current year. Only real property with a clerical error or omitted real property not properly reported to the county assessor pursuant to Neb. Rev. Stat. § 77-1318.01 may be changed at any time by the county board of equalization.003.07 Clerical errors and omitted real property not properly reported to the assessor 003.07A The county board of equalization may meet at any time after June 1 for the current year, and any time between January 1 and December 31 for any prior years, for the purpose of assessing any omitted real property which was not properly reported to the county assessor pursuant to Neb. Rev. Stat. § 77-1318.01 and for any clerical errors that result in a change of valuation. The county board of equalization must send written notice of the assessed value to the record owner, agent, or lessee who is responsible for paying the property taxes pursuant to § 77-202.11 at his or her last known address.003.07B Protests for clerical errors and omitted real property must be filed with the county board of equalization within 30 days after the mailing of the written notice of the assessed valuation. The procedures for filing a protest are the same as those in REGS- 10-003.03A through 10-003.03B, except for the date restrictions.003.07C The county board of equalization may meet at any time for the purpose of hearing and deciding protests relating to clerical errors and omitted real property not properly reported to the county assessor pursuant to Neb. Rev. Stat. § 77-1318.01. 003.07C(1) All protests relating to clerical errors and omitted real property, which was not properly reported to the county assessor, should be heard and decided by the county board of equalization within 30 days of the date the protest was filed. 003.07D The county clerk must send notification to the protester of the county board of equalization's decision within seven days. The notice must state that a report of the decision is available at either the county clerk's or county assessor's office, whichever is appropriate. Nothing in this regulation prohibits a county from providing a copy of the report of the county board of equalization's decision to the protester along with the written notice of the decision.003.07E The county clerk must send a report to the Property Tax Administrator stating the description of the property, the reason the omitted property was not assessed by the county assessor, and a statement of the county board of equalization's justification for its action within seven days. A copy of the report will also be retained by the county clerk for public inspection.003.07F The action of the county board of equalization may be appealed within 30 days after the final decision to the Tax Equalization and Review Commission pursuant to Neb. Rev. Stat. § 77-5013.003.07G No prior year assessment can be made to any omitted real property where the ownership has changed by any means other than by will, inheritance, or gift.003.08 If failure to give notice prevented the timely filing of a protest or appeal, an owner, agent, or the lessee who is responsible for paying the property taxes pursuant to Neb. Rev. Stat. § 77-202.11 may petition the Tax Equalization and Review Commission, pursuant to § 77-5013, on or before December 31 of the year the notice should have been sent, for a determination of the actual valuation or special valuation assessment. 002.08A No petition or appeal can suspend the collection of any tax or the duties of officers during the pendency of the petition or appeal, and all taxes collected must be distributed as though no petition or appeal were pending.002.08B If, by final order of the Tax Equalization and Review Commission, it is determined that the tax or a part of the tax should be refunded, the county treasurer is authorized to make the refund upon receiving a certified copy of the final order.003.09 On or before October 15 of each year, the county board of equalization will levy the taxes necessary for county purposes and include all levies necessary to fund tax requests of other political subdivisions.003.10 All real property taxes are due and payable on December 31 following the date of levy. One-half of the real property taxes become delinquent on May 1 and the second half on September 1 following the date the taxes become due, except in counties having a population of more than 100,000. In those counties, the delinquent dates are April 1 and August 1 following the date the taxes become due.350 Neb. Admin. Code, ch. 10, § 003