Duties and Qualifications
The County Assessor is an elected official who has the general supervision over and the direction of the assessment of all real and personal property in his or her county as a basis for the County Board to levy taxes. The Assessor must be certified by the Department of Property Assessment and Taxation in order to hold office and obtain the required continuing education hours to be recertified. 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.
- The County Assessor must hold and maintain a valid certificate.
- Attend mandatory workshops.
- Obtain a minimum of 40 hours of continued education bi-yearly.
The county assessor is responsible for placing a value on all taxable real & personal property in the county with the exception of motor vehicles. The Assessor's Office is also responsible for handling applications for permissive tax exemptions, homestead exemptions and the transfer of mobile home ownership.
General Information Available from this office:
- Tax district information on a property in Clay County
- Ownership of a property in Clay County
- Valuation information on a property in Clay County
- Valuation of improvements on a property in Clay County
- Age of a structure in Clay County
- Size and dimensions of a parcel in Clay County
- Eligibility information on Homestead Exemptions
- How to file a property protest in Clay County
How Values Change
- Fluctuations in the market
- Outside influences on the property
- Addition or removal of improvements
- Remodel or rehabilitation
Property Tax Exemptions
- Educational facilities
- Religious facilities
- Certain seniors or persons with disabilities