Dundy County Assessor

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.

Other Links Related to Property Assessment

 

Sales Information

Real estate transfer books are maintained with minimal information.

Forms 521 (Also Available in the Register of Deeds Office) in book-page order are available for viewing at the counter. 

Supplemental information and property records will be printed upon request allowing adequate time for production at a cost of 25¢ per record.

Property Records Available Upon Request

Mail:  25¢ per record plus postage and handling.

In Person: 25¢ per record.

Large Volume Production: Must be paid for prior to printing

  • Large Volume Production must be requested in writing
  • No charge to property owners for their own records
  • Minimal Property Record Information will be emailed at NO Cost
  • Limited to 3 records per week for each individual
  • Large Volume requests will not be emailed
  • Assessment Records will not be faxed

Nebraska Taxes Online

Nebraska Taxes Online is supported by the County Treasurer. It is maintained or monitored by the County Assessor.

Parcel Ownership, Description, Valuation & Taxes are as of the date the tax list is certified by the County Assessor (Early November each year)

http://www.nebraskataxesonline.us


2018 Property Tax Administrator’s Reports & Opinions can be found online at the Nebraska Property Assessment Division Web Site

Important Filing Dates

Report CRP, CREP & EQIP and any other program enrollment acres to the County Assessor by March 1 for assessment during current year


  • Personal Property: January 1 - May 1
  • Homestead Exemption: February 1 - June 30
  • Taxable Status Protest: By April 1
  • 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

Average Property Tax per Acre, Agricultural Land

Dundy  County Average Property Tax per acer - Agricultural Land

Note: Acres are 2018 count. Taxes estimated, based on average tax rate of 1%. Averages are mathematical products for demonstration purposes only.


Irrigated Crop

  • Total Acres: 118,197.09
  • Total Value: $383,474,744
  • Average Value per Acre: $3,244
  • Average Tax Per Acre: $32.44

Dryland Crop

  • Total Acres: 95,115.30
  • Total Value: $118,223,858
  • Average Value per Acre: $1,243
  • Average Tax Per Acre: $12.43

Grass

  • Total Acres: 362,674.28
  • Total Value: $197,926,103
  • Average Value per Acre: $545
  • Average Tax Per Acre: $5.45

Average Value Per Acre

Expressed in taxable dollars – 69% - 75% of market value from Nebraska Property Tax Administrator’s Reports & Opinions.

Level of value is not the same in all counties.


Chase County

  • Irrigated Land: $3,968
  • Dry Cropland: $1,228
  • Grassland: $687
  • CRP: $871
  • CRE: Average of all program acres, reported as CRP

Dundy County

  • Irrigated Land: $3,244
  • Dry Cropland: $1243
  • Grassland: $525
  • CRP: $525
  • CRE: $3,275

Frontier County

  • Irrigated Land: $2,938
  • Dry Cropland: $1,415
  • Grassland: $650
  • CRP: N/A
  • CRE: N/A

Hayes County

  • Irrigated Land: $2,526
  • Dry Cropland: $1,117
  • Grassland: $515
  • CRP: $836
  • CRE: Average of all program acres, reported as CRP

Hitchcock County

  • Irrigated Land: $2,788
  • Dry Cropland: $1,233
  • Grassland: $585
  • CRP: $1,456
  • CRE: Average of all program acres, reported as CRP

Perkins County

  • Irrigated Land: $3,875
  • Dry Cropland: $1,169
  • Grassland: $650
  • CRP: $738
  • CRE: Average of all program acres, reported as CRP

Red Willow

  • Irrigated Land: $2,975
  • Dry Cropland: $1,480
  • Grassland: $650
  • CRP: $1,405
  • CRE: Average of all program acres, reported as CRP

Total Property Records

  • Residential: 927
  • Commercial: 212
  • Recreational: 6
  • Ag Home & Outbuilding Sites: 984
  • Agricultural Land: 2,437
  • Operating Minerals: 190
  • Exempt (Government, Religious, Charitable, Cemetary, etc.): 167
  • TIF (Tax Increment Financing: 2

Taxing Entity Values & Valuation Sources

Tax Levies (¢/$100 Value) are set for these entities in October. (Updated 08/18/2018)


Dundy County

  • Total Valuation (Dundy County Value Only): $911,706,533
  • Real Property Value: $795,048,411
  • Personal Property Value: $41,799,461
  • Railroad & Public Service Company Value: $74,858,661

School District 117

  • Total Valuation (Dundy County Value Only): $762,204,238
  • Real Property Value: $649,070,671
  • Personal Property Value: $38,729,963
  • Railroad & Public Service Company Value: $74,403,604

Chase District 100

  • Total Valuation (Dundy County Value Only): $74.856,600
  • Real Property Value: $73,628,110
  • Personal Property Value: $1,077,438
  • Railroad & Public Service Company Value: $151,052

Chase School 536

  • Total Valuation (Dundy County Value Only): $74,645.691
  • Real Property Value: $72,349,630
  • Personal Property Value: $1,992,060
  • Railroad & Public Service Company Value: $304,001

Benkelman Cemetery

  • Total Valuation (Dundy County Value Only): $450,966,536
  • Real Property Value: $362,084,652
  • Personal Property Value: $27,778,717
  • Railroad & Public Service Company Value: $61,103,167

Haigler Cemetery

  • Total Valuation (Dundy County Value Only): $311,695,739
  • Real Property Value: $287,306,982
  • Personal Property Value: $11,151,344
  • Railroad & Public Service Company Value: $13,237.413

Hiawatha Cemetery

  • Total Valuation (Dundy County Value Only): $57,012,646
  • Real Property Value: $56,181,152
  • Personal Property Value: $658,098
  • Railroad & Public Service Company Value: $173,396

Benkelman Rural Fire

  • Total Valuation (Dundy County Value Only): $425,044,629
  • Real Property Value: $342,557,419
  • Personal Property Value: $25,248,919
  • Railroad & Public Service Company Value: $57,238,291

Haigler Rural Fire

  • Total Valuation (Dundy County Value Only): $223,391,959
  • Real Property Value: $202,658,357
  • Personal Property Value: $8.651,914
  • Railroad & Public Service Company Value: $12,081,688

Imperial Rural Fire

  • Total Valuation (Dundy County Value Only): $140,919,628
  • Real Property Value: $137,531,887
  • Personal Property Value: $3,086,115
  • Railroad & Public Service Company Value: $301,626

Stratton Rural Fire

  • Total Valuation (Dundy County Value Only): $6,993,704
  • Real Property Value: $5,617,456
  • Personal Property Value: $144,898
  • Railroad & Public Service Company Value: $1,231,350

Wauneta Rural Fire

  • Total Valuation (Dundy County Value Only): $76,760,992
  • Real Property Value: $74,624,811
  • Personal Property Value: $1,805,646
  • Railroad & Public Service Company Value: $330,535

City of Benkelman

  • Total Valuation (Dundy County Value Only): $34,201,028
  • Real Property Value: $28,760,591
  • Personal Property Value: $2,790,556
  • Railroad & Public Service Company Value: $2,649,881

Village of Haigler

  • Total Valuation (Dundy County Value Only): $4.394,589
  • Real Property Value: $3,297,890
  • Personal Property Value: $71,413
  • Railroad & Public Service Company Value: $1,025,286

NRD

  • Total Valuation (Dundy County Value Only): $911,706,533
  • Real Property Value: $795,048,411
  • Personal Property Value: $41,799,461
  • Railroad & Public Service Company Value: $74,858,661

Ed Service Unit

  • Total Valuation (Dundy County Value Only): $911,706,533
  • Real Property Value: $795,048,411
  • Personal Property Value: $41,799,461
  • Railroad & Public Service Company Value: $74,858,661

Mid Plains College

  • Total Valuation (Dundy County Value Only): $911,706,533
  • Real Property Value: $795,048,411
  • Personal Property Value: $41,799,461
  • Railroad & Public Service Company Value: $74,858,661

Agricultural Society

  • Total Valuation (Dundy County Value Only): $911,706,533
  • Real Property Value: $795,048,411
  • Personal Property Value: $41,799,461
  • Railroad & Public Service Company Value: $74,858,661

Historical Society

  • Total Valuation (Dundy County Value Only): $911,706,533
  • Real Property Value: $795,048,411
  • Personal Property Value: $41,799,461
  • Railroad & Public Service Company Value: $74,858,661

Summary of Dundy County Valuation & Taxes

Property Taxes indicated are before State reimbursements.

Note: Valuations available by August 20 and Total Taxes by November 22 each year.


Year 2000

  • County Valuation: $222,927,846
  • Total Property Taxes (All Entities): $3,592,699.58

Year 2001

  • County Valuation: $240,005,029
  • Total Property Taxes (All Entities): $3,950,486.84

Year 2002

  • County Valuation: $269,325,458
  • Total Property Taxes (All Entities): $4,387,518.78

Year 2003

  • County Valuation: $273,674,775
  • Total Property Taxes (All Entities): $4,561,773.86

Year 2004

  • County Valuation: $293,056,419
  • Total Property Taxes (All Entities): $4,878,843.40

Year 2005

  • County Valuation: $289,078,074
  • Total Property Taxes (All Entities): $4,887,029.77

Year 2006

  • County Valuation: $313,477,357
  • Total Property Taxes (All Entities): $5,207,140.75

Year 2007

  • County Valuation: $309,654.074
  • Total Property Taxes (All Entities): $5,314,092.36

Year 2008

  • County Valuation: $349,231,939
  • Total Property Taxes (All Entities): $5,574,810.24

Year 2009

  • County Valuation: $377,593,179
  • Total Property Taxes (All Entities): $5,939,079.13

Year 2010

  • County Valuation: $394,090,635
  • Total Property Taxes (All Entities): $5,929,079.18

Year 2011

  • County Valuation: $447,838,829
  • Total Property Taxes (All Entities): $6,672,286.58

Year 2012

  • County Valuation: $476,756,604
  • Total Property Taxes (All Entities): $6,688,749.98

Year 2013

  • County Valuation: $67,333,037
  • Total Property Taxes (All Entities): $7,044,596.66

Year 2014

  • County Valuation: $738,564,216
  • Total Property Taxes (All Entities): $7,675,657.29

Year 2015

  • County Valuation: $868,400,948
  • Total Property Taxes (All Entities): $8,372,579.42

Year 2016

  • County Valuation: $896,138,883
  • Total Property Taxes (All Entities): $8,717,718.19

Year 2017

  • County Valuation: $917,289,326
  • Total Property Taxes (All Entities): $8,867,637.54

Year 2018

  • County Valuation: $911,636,540
  • Total Property Taxes (All Entities): $8,749,177.94

Property Taxes Reimbursed by the State of Nebraska

State-reimbursements are reductions to the total assessed property taxes.


Year 2007

  • Homestead Exemption Reimbursement: $45,938
  • Tax Credit - Real Property: $233,815
  • Exemption Personal Property: N/A

Year 2008

  • Homestead Exemption Reimbursement: $37,475
  • Tax Credit - Real Property: $273,485
  • Exemption Personal Property: N/A

Year 2009

  • Homestead Exemption Reimbursement: $34,495
  • Tax Credit - Real Property: $281,200
  • Exemption Personal Property: N/A

Year 2010

  • Homestead Exemption Reimbursement: $34,613
  • Tax Credit - Real Property: $282,150
  • Exemption Personal Property: N/A

Year 2011

  • Homestead Exemption Reimbursement: $35,478
  • Tax Credit - Real Property: $296,973
  • Exemption Personal Property: N/A

Year 2012

  • Homestead Exemption Reimbursement: $28,192
  • Tax Credit - Real Property: $297,935
  • Exemption Personal Property: N/A

Year 2013

  • Homestead Exemption Reimbursement: $24,525
  • Tax Credit - Real Property: $331,427
  • Exemption Personal Property: N/A

Year 2014

  • Homestead Exemption Reimbursement: $21,933
  • Tax Credit - Real Property: $500,010
  • Exemption Personal Property: N/A

Year 2015

  • Homestead Exemption Reimbursement: $22,428
  • Tax Credit - Real Property: $710,592
  • Exemption Personal Property: N/A

Year 2016

  • Homestead Exemption Reimbursement: $23,425
  • Tax Credit - Real Property: $724,342
  • Exemption Personal Property: $29,999

Year 2017

  • Homestead Exemption Reimbursement: $22,895
  • Tax Credit - Real Property: $861,396
  • Exemption Personal Property: $27,543

Year 2018

  • Homestead Exemption Reimbursement: $19,815
  • Tax Credit - Real Property: $830,603
  • Exemption Personal Property: $28,400

Community Redevelopment Authority

Gavilon – TIF Project

Year 2011

  • Base Value Taxable: $51,095
  • Property Taxes: $980.68
  • Excess Value: $807,505
  • Tax Credited to Indebtedness: $15,498.38

Year 2012

  • Base Value Taxable: $51,095
  • Property Taxes: $929.88
  • Excess Value: $807,505
  • Tax Credited to Indebtedness: $77,935.38

Year 2013

  • Base Value Taxable: $51,095
  • Property Taxes: $841.84
  • Excess Value: $4,282,430
  • Tax Credited to Indebtedness: $160,600.10

Year 2014

  • Base Value Taxable: $51,095
  • Property Taxes: $740.80
  • Excess Value: $9,798,642
  • Tax Credited to Indebtedness: $158,821.51

Year 2015

  • Base Value Taxable: $51,095
  • Property Taxes: $708.46
  • Excess Value: $10,954,338
  • Tax Credited to Indebtedness: $151,888.80

Year 2016

  • Base Value Taxable: $51,095
  • Property Taxes: $717.24
  • Excess Value: $10,954,338
  • Tax Credited to Indebtedness: $153,769.76

Year 2017

  • Base Value Taxable: $51,096
  • Property Taxes: $714.84
  • Excess Value: $10,954,338
  • Tax Credited to Indebtedness: $153,244.62

Year 2018

  • Base Value Taxable: $51,096
  • Property Taxes: $709.84
  • Excess Value: $12,114,753
  • Tax Credited to Indebtedness: $168,299.24

906 Chief St – TIF Project

Year 2018

  • Base Value Taxable: $3,824
  • Property Taxes: $53.12
  • Excess Value: $174,584
  • Tax Credited to Indebtedness: $2,425.34

Property Taxes Levied

Year 2013

  • Dundy County: $1,649,625
  • School District 117: $3,165,861
  • Chase District 100: $328,074
  • Chase School 536: $498,971
  • Benkelman Cemetery: $9,515
  • Haigler Cemetery: $2,842
  • Hiawatha Cemetery: $997
  • Benkelman Rural Fire: $67,642
  • Haigler Rural Fire: $11,771
  • Imperial Rural Fire: $11,522
  • Stratton Rural Fire: $1,867
  • Wauneta Rural Fire: $11,275
  • City of Benkelman: $169,654
  • Village of Haigler: $20,800
  • URNRD: $482,234 - NRD Taxes Levied DOES NOT Include Occupation Taxes
  • Ed Service Unit: $84,641
  • Mid Plains College: $490,487
  • Agricultural Society: $34,885
  • Historical Society: $1,934

Year 2014

  • Dundy County: $1,707,509
  • School District 117: $3,376,470
  • Chase District 100: $343,413
  • Chase School 536: $704,842
  • Benkelman Cemetery: $9,826
  • Haigler Cemetery: $2,930
  • Hiawatha Cemetery: $1,035
  • Benkelman Rural Fire: $68,239
  • Haigler Rural Fire: $12,153
  • Imperial Rural Fire: $11,238
  • Stratton Rural Fire: $1,542
  • Wauneta Rural Fire: $11,566
  • City of Benkelman: $171,746
  • Village of Haigler: $22,590
  • URNRD: $480,237 - NRD Taxes Levied DOES NOT Include Occupation Taxes
  • Ed Service Unit: $106,863
  • Mid Plains College: $605,624
  • Agricultural Society: $35,843
  • Historical Society: $1,994

Year 2015

  • Dundy County: $1,806,635
  • School District 117: $3,795,800
  • Chase District 100: $356,131
  • Chase School 536: $790,600
  • Benkelman Cemetery: $10,516
  • Haigler Cemetery: $3,037
  • Hiawatha Cemetery: $1,100
  • Benkelman Rural Fire: $71,632
  • Haigler Rural Fire: $12,457
  • Imperial Rural Fire: $10,864
  • Stratton Rural Fire: $1,973
  • Wauneta Rural Fire: $11,576
  • City of Benkelman: $168,125
  • Village of Haigler: $22,616
  • URNRD: $479,512 - NRD Taxes Levied DOES NOT Include Occupation Taxes
  • Ed Service Unit: $113,144
  • Mid Plains College: $677,350
  • Agricultural Society: $37,420
  • Historical Society: $2,092

Year 2016

  • Dundy County: $1,955,639
  • School District 117: $3,944,159
  • Chase District 100: $374,435
  • Chase School 536: $769,953
  • Benkelman Cemetery: $11,042
  • Haigler Cemetery: $3,139
  • Hiawatha Cemetery: $1,143
  • Benkelman Rural Fire: $69,006
  • Haigler Rural Fire: $12,893
  • Imperial Rural Fire: $13,954
  • Stratton Rural Fire: $2,338
  • Wauneta Rural Fire: $11,663
  • City of Benkelman: $164,859
  • Village of Haigler: $22,726
  • URNRD: $494,552 - NRD Taxes Levied DOES NOT Include Occupation Taxes
  • Ed Service Unit: $132,220
  • Mid Plains College: $693,273
  • Agricultural Society: $38,558
  • Historical Society: $2,165

Year 2017

  • Dundy County: $1,644,558
  • School District 117: $4,100,998
  • Chase District 100: $403,266
  • Chase School 536: $766,122
  • Benkelman Cemetery: $11,436
  • Haigler Cemetery: $3,255
  • Hiawatha Cemetery: $1,184
  • Benkelman Rural Fire: $72,851
  • Haigler Rural Fire: $13,348
  • Imperial Rural Fire: $12,130
  • Stratton Rural Fire: $2,746
  • Wauneta Rural Fire: $13,603
  • City of Benkelman: $163,789
  • Village of Haigler: $22,415
  • URNRD: $764,332 - NRD Taxes Levied DOES NOT Include Occupation Taxes
  • Ed Service Unit: $137,497
  • Mid Plains College: $692,098
  • Agricultural Society: $39,762
  • Historical Society: $2,245

Year 2018

  • Dundy County: $1,645,206
  • School District 117: $4,248,100
  • Chase District 100: $445,219
  • Chase School 536: $727,918
  • Benkelman Cemetery: $11,838
  • Haigler Cemetery: $3,369
  • Hiawatha Cemetery: $1,226
  • Benkelman Rural Fire: $74,567
  • Haigler Rural Fire: $13,810
  • Imperial Rural Fire: $13,080
  • Stratton Rural Fire: $2,457
  • Wauneta Rural Fire: $13,538
  • City of Benkelman: $171,004
  • Village of Haigler: $21,973
  • URNRD: $501,439 - NRD Taxes Levied DOES NOT Include Occupation Taxes
  • Ed Service Unit: $136,720
  • Mid Plains College: $675,055
  • Agricultural Society: $40,990
  • Historical Society: $2,325

Dundy County Funds

2013 Requirement

  • General Funds: $973,668
  • Road Funds: $412,899
  • Institutions: $14,688
  • Library: $13,800
  • Hospital: $234,570
  • Total Taxes: $1,649,625 (Slight discrepancies with other charts may exist due to rounding.)

2014 Requirement

  • General Funds: $965,576
  • Road Funds: $441,645
  • Institutions: $18,325
  • Library: $22,942
  • Hospital: $260,100
  • Total Taxes: $1,708,588 (Slight discrepancies with other charts may exist due to rounding.)

2015 Requirement

  • General Funds: $1,025,921
  • Road Funds: $491,603
  • Institutions: $16,857
  • Library: $12,160
  • Hospital: $260,100
  • Total Taxes: $1,806,641 (Slight discrepancies with other charts may exist due to rounding.)

2016 Requirement

  • General Funds: $1,211,663
  • Road Funds: $413,771
  • Institutions: $15,825
  • Library: $29,806
  • Hospital: $285,600
  • Total Taxes: $1,956,665 (Slight discrepancies with other charts may exist due to rounding.)

2017 Requirement

  • General Funds: $976,096
  • Road Funds: $349,183
  • Institutions: $0
  • Library: $39,322
  • Hospital: $280,000
  • Total Taxes: $1,644,601 (Slight discrepancies with other charts may exist due to rounding.)

2018 Requirement

  • General Funds: $1,277,904
  • Road Funds: $38,787
  • Institutions: $0
  • Library: $48,513
  • Hospital: $280,000
  • Total Taxes: $1,645,206 (Slight 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. These statistics are available and posted by June 1 each year. The 2018 values were developed and compared to sales as follows:

Agricultural Land

  • Beginning Sale Date: 10/01/14
  • Ending Sale Date: 09/30/17
  • Median Ratio Target: 75%
  • Appropriate Range: 69% - 75%
  • Dundy County 2018 Ratio: 75%

Commercial Property

  • Beginning Sale Date: 10/01/14
  • Ending Sale Date: 09/30/17
  • Median Ratio Target: 100%
  • Appropriate Range: 92% - 100%
  • Dundy County 2018 Ratio: 100%

Residential Property

  • Beginning Sale Date: 10/01/15 
  • Ending Sale Date: 09/30/17
  • Median Ratio Target: 100%
  • Appropriate Range: 92% - 100%
  • Dundy County 2018 Ratio: 93%

Note: Insufficient number of Commercial Sales for reliable analysis in 2018. 


Other Property Types

  • Personal Property: Income producing machinery, equipment, tools, etc. Finalized by July 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.