Melissa Bancroft |
Assessor |
Important Dates
- Personal property returns are due on or before May 1 to avoid penalties
- Homestead applications due on or before June 30
- Property Valuation protest due on or before June 30
- Permissive Exemptions due on or before December 31
Duties and Qualifications
The County Assessor is an elected official who has the general supervision over and the direction of the assessment of all property in his or her county. 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 30 hours of continued education bi-yearly.
General Information Available from this office:
- Tax district information on a property in Cherry County
- Ownership of a property in Cherry County
- Valuation information on a property in Cherry County
- Valuation of improvements on a property in Cherry County
- Age of a structure in Cherry County
- Size and dimensions of a parcel in Cherry County
- Eligibility information on Homestead Exemptions
- How to file a property protest in Cherry County
New Construction / Alterations: In order that improvements to real property are properly assessed for property tax purposes, no building amounting to a value of two thousand five hundred dollars or more shall hereafter be erected, or structurally altered or repaired, and no electrical, heating, plumbing, or other installation or connection, or other improvement to real property, amounting to a value of two thousand five hundred dollars or more, shall hereafter be made until an information statement has been filed with the county assessor in the county in which the improvement is to be made. - Nebraska Revised Statute 77-1318.01
