Dundy County Online

THIS PAGE MAINTAINED BY THE DUNDY COUNTY ASSESSOR

UPDATED 12/29/2009 2:15 P.M.

Personnel Title	Name
COUNTY ASSESSOR – 1977 to Present	Joanna Niblack
OFFICE CLERK I – 1992 to Present	Julie L. Jessee
OFFICE CLERK II Part-time	REQUEST APPLICATION FROM ASSESSOR’S OFFICE

DISCLAIMER

PROPERTY TAX INFORMATION

ON THIS WEB PAGE

IS A MATTER OF PUBLIC RECORD

THE COUNTY ASSESSOR

IS NOT RESPONSIBLE

FOR USES MADE OF THE INFORMATION

DUE TO THE UNIQUE FUNCTIONS,

PROCEDURES PERFORMED

OUTSIDE THE OFFICE,

AND STAFFING OF THE

ASSESSESSMENT PROCESS

PUBLIC OFFICE HOURS

ARE NOT ALWAYS IDENTICAL

TO THOSE OF OTHER COUNTY OFFICES

PUBLIC OFFICE HOURS

MONDAY – FRIDAY

8:00 A.M. – 4:00 P.M.

MAY BE CLOSED DURING NOON HOUR

CLOSED ON HOLIDAYS

MESSAGES MAY BE RECORDED BY VOICE MAIL OR E-MAIL

PAPER MESSAGES & FORMS MAY BE LEFT UNDER THE DOOR

DATE OFFICE CLOSED	HOLIDAY or EVENT
January 1, 2010	New Year’s Day
January 18, 2010	Martin Luther King, Jr. Day
February 15, 2010	Presidents’ Day

CONTACT INFORMATION for the DUNDY COUNTY ASSESSOR

LOCATION

MAILING ADDRESS

TELEPHONE

e-MAIL ADDRESS

County Courthouse

112 7^th Avenue West

Benkelman,Nebraska

P O BOX 487

BENKELMAN,NE 69021

(308)423-2821

(308)423-5821

assessoriii@bwtelcom.net

E-Mail attachments from not-clearly-identified senders will not be opened.

QUESTIONS, COMMENTS & REQUESTS FOR INFORMATION ARE WELCOME!

ON-LINE PROPERTY RECORDS

NOT AVAILABLE

DUE TO COST

AND LITTLE OR NO BENEFIT TO TAXPAYERS

Records will be mailed upon request.

COST: 25¢ per record plus postage and handling.

LARGE-VOLUME PRODUCTION must be paid for prior to printing.

Large-volume requests must be made in writing.

NO CHARGE TO PROPERTY OWNERS FOR THEIR OWN RECORDS

Photo-Sketch-Other Information will be e-mailed at no cost.

Large volume requests will not be e-mailed.

ASSESSMENT RECORDS WILL NOT BE FAXED

PLEASE NOTE:

Nebraska Taxes Online

IS SUPPORTED BY THE COUNTY TREASURER

IT IS NOT MAINTAINED OR MONITORED BY THE COUNTY ASSESSOR

PARCEL OWNERSHIP, DESCRIPTION, VALUATION & TAXES

WILL BE AS OF THE DATE THE TAX LIST

IS CERTIFIED BY THE COUNTY ASSESSOR

EARLY NOVEMBER EACH YEAR

THE SITE ADDRESS FOR NEBRASKA TAXES ONLINE IS:

http://www.nebraskataxesonline.us

2010 GENERAL ASSESSMENT ACTIONS

Implement Soil Survey

Land Use Review

Ratio Study for all Property Classes

Valuation Update for all Property Classes

Property Reviews for Added, Altered, Removed Improvements

TO BE DETAILED BY MARCH 19

IMPORTANT FILING DATES

FORM TO BE FILED	FILING DATE
Personal Property	January 1 – May 1
Homestead Exemption	February 1 – June 30
Valuation Protest	June 1 – June 30
Severed Minerals Request	By January 1
Separate Improvements Request	By March 1
Special Valuation	By June 30
Permissive Exemptions (Religious,Charitable)	By December 31

REPORT CRP, CREP and EQIP ENROLLMENT ACRES TO ASSESSOR

BY MARCH 1 FOR ASSESSMENT DURING CURRENT YEAR

Dundy County AVERAGE PROPERTY TAX per ACRE – Agricultural Land

LAND USE	TOTAL ACRES	TOTAL VALUE	AVERAGE VALUE PER ACRE	AVERAGE TAX PER ACRE
IRRIGATED CROP	122,803.47	124,381,077	1,013	$15.70
DRYLAND CROP	97,145.73	41,299,064	425	$ 6.59
GRASS	352,998.40	87,339,247	247	$ 3.83
OTHER	4,308.10	340,342	79	$ 1.22

NOTE: Acres are 2009 count. Taxes estimated, based on average tax rate of 1.55%.

AVERAGES ARE MATHEMATICAL PRODUCTS FOR DEMONSTRATION PURPOSES ONLY

TOTAL PROPERTY RECORDS for DUNDY COUNTY

Number	Record Type
924	RESIDENTIAL
202	COMMERCIAL
5	RECREATIONAL
639	AG HOME & OUTBUILDING SITES
2,460	AGRICULTURAL
118	OPERATING MINERALS
171	NON-OPERATING MINERALS
141	EXEMPT (Government, Religious, Charitable, Cemetery, etc.

SUMMARY of DUNDY COUNTY VALUATION & TAXES

YEAR	COUNTY VALUATION	TOTAL PROPERTY TAXES
2000	$222,927,846	$3,592,699.58
2001	$240,005,029	$3,950,486.84
2002	$269,325,458	$4,387,518.78
2003	$273,674,775	$4,561,773.86
2004	$293,056,419	$4,878,843.40
2005	$289,078,074	$4,887,029.77
2006	$313,477,357	$5,207,140.75
2007	$309,654.074	$5,314,092.36
2008	$349,231,939	$5,574,810.24
2009	$377,593,179	$5,939,079.13

NOTE: Valuations available by August 20 and Total Taxes by November 20 each year.

2009 TAXING ENTITY VALUES and VALUATION SOURCES (Updated 08/10/09)

TAXING ENTITY Within Dundy County	TOTAL VALUATION Dundy County Value ONLY	REAL PROPERTY VALUE	PERSONAL PROPERTY VALUE	RAILROAD & PUBLIC SERVICE COMPANY VALUE
Dundy County	377,593,179	330,040,991	24,725,646	22,826,542
School Dist 117	320,982,282	276,358,848	22,186,352	22,437,082
Imperial Elem Bond	17,377,898	16,821,453	459,742	96,703
Chase High Bond	29,308,307	28,618,292	573,143	116,872
Chase School 10	29,308,307	28,618,292	573,143	116,872
Chase School 536	27,302,590	25,063,851	1,966,151	272,588
Benkelman Cemetery	193,994,758	163,294,851	15,746,404	14,953,503
Haigler Cemetery	127,894,614	114,892,856	5,951,427	7,050,331
Hiawatha Cemetery	21,980,386	21,078,868	754,711	146,807
Benkelman Rural Fire	169,722,605	143,518,750	15,046,469	11,157,386
Haigler Rural Fire	89,117,011	81,022,861	1,836,582	6,257,568
Imperial Rural Fire	57,876,538	52,626,769	4,845,238	404,531
Stratton Rural Fire	2,638,230	1,916,553	105,527	616,150
Wauneta Rural Fire	27,968,304	25,607,785	2,062,613	297,906
City of Benkelman	27,240,528	23,026,179	804,899	3,409,450
Village of Haigler	3,029,962	2,322,094	24,318	683,550
N R D	377,593,179	330,040,991	24,725,646	22,826,542
Ed Service Unit 15	377,593,179	330,040,991	24,725,646	22,826,542
Mid Plains College	377,593,179	330,040,991	24,725,646	22,826,542
Agricultural Society	377,593,179	330,040,991	24,725,646	22,826,542
Historical Society	377,593,179	330,040,991	24,725,646	22,826,542

NOTE: Tax Levies (¢/$100 Value) are set for these entities in October.

PROPERTY TAXES LEVIED by ENTITY

ENTITY Taxes Within Dundy County ONLY	2009	2008	2007	2006	2005
Dundy County	1,354,117	1,280,474	1,213,773	1,371,446	1,316,337
School Dist 117	3,078,409	2,849,844	2,512,114	2,495,905	2,382,399
Imperial ElemBond	0	8,572	8,129	12,031	11,113
Chase High Bond	0	9,856	13,506	8,295	8,326
Chase School 10	287,172	252,647	237,171	243,154	231,535
Chase School 536	261,417	248,995	224,183	220,021	215,980
Stratton School 8	-0-	-0-	-0-	30,052	25,904
BenkelmanCemetery	8,216	8,212	8,133	8,134	7,749
Haigler Cemetery	2,512	2,513	2,480	2,483	2,484
Hiawatha Cemetery	880	858	835	819	799
BenkelmanRuralFire	54,967	49,083	32,502	31,426	30,418
Haigler Rural Fire	10,406	10,405	10,302	10,192	9,673
Imperial Rural Fire	10,529	9,150	6,425	5,847	4,894
Stratton Rural Fire	1,258	1,189	1,224	1,920	1,983
WaunetaRuralFire	10,371	10,712	10,750	10,676	10,733
City of Benkelman	136,200	125,894	125,317	126,186	126,384
Village of Haigler	15,150	14,715	15,465	15,417	14,155
N R D	284,339	296,848	557,452	266,456	158,982
ESU 15	56,638	52,385	46,449	47,022	43,362
Mid Plains College	332,276	308,913	255,003	267,415	252,290
Agricultural Society	32,554	31,878	31,229	30,599	29,969
Historical Society	1,669	1,665	1,648	1,645	1,561

DUNDY COUNTY FUNDS

BUDGET FUND REQUIRING PROPERTY TAXES	2009 REQUIREMENT	2008 REQUIREMENT	2007 REQUIRMENT	2006 REQUIREMENT	2005 REQUIREMENT
General Fund	701,419	581,209	667,673	706,760	659,985
Road Fund	308,766	417,657	420,901	389,119	375,330
Institutions	12,600	12,927	9,379	6,702	14,269
Library	13,800	13,800	13,800	13,802	13,801
Hospital	227,460	255,000	102,000	255,064	252,955
Total Taxes	$1,354,045	$1,280,593	$1,213,753	$1,371,447	$1,316,340

NOTE: Total Taxes - discrepancies with other charts may exist due to rounding.

TAXABLE VALUE by PROPERTY TYPE

Each year the county assessor develops the valuation of real property based upon sales analyses of all three major property types. Values are reported to the Nebraska Department of Revenue, Property Assessment Division (PAD) by March 19. The level of value and the quality of assessment is measured by the PAD. The Property Tax Administrator reports all measurement statistics to the Nebraska Tax Equalization and Review Commission (TERC). TERC may order the county assessor to adjust property class or property subclass values by a percentage after due notice of a show cause hearing. The county assessor must comply with TERC orders in a timely manner and mail valuation change notices to property owners by June 1. PAD audits assessment records to verify that TERC orders have been implemented. Possible consequences for noncompliance include, but are not limited to, the assessor’s certificate being revoked for a period of five years.

Sales occurring within specific date ranges per property type are studied each year. The 2009 values were developed and compared to sales as follows:

Property Type	Beginning Sale Date	Ending Sale Date	Median Ratio Target	Acceptable Range	Dundy County 2009 Ratio
Agricultural Land	07/01/05	06/30/08	75%	69% - 75%	72%
Commercial Property	07/01/05	06/30/08	100%	92% - 100%	99%
Residential Property	07/01/06	06/30/08	100%	92% - 100%	94%

These statistics are available and posted by June 1 each year.

OTHER PROPERTY VALUES:

Personal Property – Income producing machinery, equipment, tools, etc.

FINALIZED BY AUGUST 1

Centrally-Assessed Property – railroads, public service companies.

FINALIZED BY AUGUST 10 – AVAILABLE BY AUGUST 20

Personal Property and Real Property Tax Lists are completed by the county assessor and delivered to the county treasurer, with a warrant commanding the treasurer to collect the tax, by November 22 each year.

The county assessor serves a 4-year elected term and must be certified by successfully passing an examination before filing for office. The exam is conducted by the Nebraska Property Tax Administrator. Certificate-holders must maintain continuing education hours, as prescribed by the Property Tax Administrator, during each four-year term.

For an overview of the duties of the county assessor click on “CALENDAR” in the link for Nebraska Property Assessment and Taxation. Within that link, you will also find statutes, regulations, directives, forms, information guides and other topics regarding the assessor’s office and property taxation.

Contact the assessor’s office for assessment-related information.

The County Assessor also maintains pages for the Dundy “County Board of Equalization” on Dundy County Online.

OTHER LINKS RELATED TO PROPERTY ASSESSMENT:

Nebraska Property Assessment & Taxation
Tax Equalization & Review Commission
Nebraska Department of Revenue
Nebraska Association of County Officials