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Certification of Taxable Values

Nebraska Revised Statute 13-509
County Assessor; certify taxable value; when.

1. On or before August 20 of each, the county assessor shall certify to each
governing body or board empowered to levy or certify a tax levy the current taxable value
of the taxable real and personal property subject to the applicable levy.  The certification
shall be provided to the governing body or board (a) by mail if requested by the governing
body or board, (b) electronically, or (c) by listing such certification on the county assessor’s
web site.

2. Current taxable value for real property shall mean the value established by the county
Assessor and equalized by the county board of equalization and tax Equalization and
Review Commission.  Current taxable value for tangible personal property shall mean the Net book value reported by the taxpayer and certified by the county assessor.

3. The Valuation of any real and personal property annexed by a political subdivision on
or after August 1 shall be considered in the taxable valuation of the annexing political
subdivision the following year.

Operative Date:  August 20, 2019

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