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.
- Hold and maintain a valid certificate.
- Attend mandatory workshops.
- Obtain a minimum of 40 hours of continued education bi-yearly.
The county assessor has the duty to value all real and personal property in the county as a basis for the county board to levy taxes. The assessor must be certified by the Department of Property Assessment & Taxation in order to hold office and obtain the required continuing education hours to be re-certified.
Information pertaining to Cuming County properties available from the Assessor’s office includes:
- Tax district information
- Valuation – Property values change based on fluctuations in the market, outside influences on the property, addition or removal of improvements and remodels/rehabilitations of the property
- Valuation of improvements
- Age of a structure
- Dimensions of a parcel
- Tax Exemptions – Property tax exemptions are available for eligible educational and religious facilities and certain seniors/persons with disabilities.