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Updated 2025 Tax Year

Boyd County
Property Tax Guide

Everything you need to know about property taxes in Boyd County, NE. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
0.9891% (varies by special taxing districts within county)
Exemptions
5+ Available
Section 1

How Property Tax Works

Boyd County, Nebraska operates under the state's property tax system to fund essential local services including schools, county government operations, fire protection, and other municipal services. Property taxes are the primary source of revenue for these local government functions, with funds distributed among various taxing entities based on established levy rates.

The property tax rate in Boyd County for tax year 2025 is approximately 0.9891%, though actual rates vary by location within the county due to different combinations of special taxing districts such as school districts, natural resource districts, and municipal boundaries. Property owners may be subject to different total tax rates depending on which special districts serve their specific property location. Nebraska assesses property at actual value (market value) with various tax credits available to qualifying property owners who submit the required applications.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County GeneralVariesBasic county operations and services
School DistrictVariesLocal school district operations and bonds
MunicipalityVariesCity/village services (if applicable)
Natural Resources DistrictVariesWater and soil conservation programs
Community CollegeVariesLocal community college support
Total Effective Rate0.9891%Combined rate for FY 2025-2026

Note: These rates apply to levy year 2025 and actual total rates vary significantly by property location within Boyd County based on which special taxing districts serve each area. Properties in different school districts, municipalities, or other special districts will have different combined tax rates.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Boyd County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes are additional property tax bills issued when there are changes in property ownership, new construction completion, or other assessable improvements made during the tax year. These taxes cover the period from when the change occurred until the end of the current tax year.

Supplemental taxes are calculated by determining the difference between the old and new assessed values, then applying the current tax rate to that difference. For example, if you complete a $50,000 home addition in March and your property tax rate is 0.9891%, you would owe approximately $495 in supplemental taxes (($50,000 × 0.009891) × remaining months in tax year ÷ 12 months). The supplemental bill is typically issued 30-60 days after the assessor processes the change and becomes due within 30 days of issuance.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Homestead Exemption Applied: -$0 (requires application)
  • Net Taxable Value: $300,000
  • Annual Tax: $300,000 × 0.009891 = $2,967
  • Monthly Escrow: $247

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Homestead Exemption Applied: -$0 (requires application)
  • Net Taxable Value: $600,000
  • Annual Tax: $600,000 × 0.009891 = $5,935
  • Monthly Escrow: $495

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Homestead Exemption Applied: -$0 (requires application)
  • Net Taxable Value: $1,000,000
  • Annual Tax: $1,000,000 × 0.009891 = $9,891
  • Monthly Escrow: $824

Note: Homestead and other exemptions require annual application to the Boyd County Assessor's office and are not automatically applied.

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Section 5

Escrow & Property Taxes

Most mortgage lenders require property tax escrow accounts for Boyd County properties. Your lender collects monthly tax payments as part of your mortgage payment and holds these funds in escrow until tax bills are due. Lenders typically pay your property taxes directly to Boyd County before the April 15 deadline to avoid penalties and protect their collateral interest.

Property owners should verify that their lender has current contact information and correct tax amounts, as escrow shortages can result in significantly higher monthly payments the following year. You can request annual escrow account statements from your lender and should review them for accuracy. If you pay taxes independently without escrow, ensure payments reach Boyd County by April 15 to avoid penalty charges and potential tax lien issues.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are Boyd County property taxes due for the current fiscal year? A: Property taxes are due April 15 annually. Personal property brought into Boyd County between January 1 and July 1 must be listed for assessment by July 31.

Q: What tax credits are available and do I need to apply? A: Homestead exemptions are available but require application to the Boyd County Assessor's office. These are not automatically applied and must be renewed according to county requirements. Contact the assessor's office for specific application forms and deadlines.

Q: How does the homestead exemption work? A: The homestead exemption in Nebraska typically limits annual assessment increases rather than reducing market value. You must file an application with the Boyd County Assessor to qualify, and this is not automatically applied to your property.

Q: When does the county assess properties and how can I appeal? A: Property assessments are conducted annually with values established as of January 1. Appeal procedures and deadlines are available through the Boyd County Assessor's office if you disagree with your assessed value.

Q: What are the penalties for late property tax payments? A: Late payments after April 15 incur penalty charges and interest. Contact the Boyd County Treasurer's office for specific penalty rates and payment options.

Q: Can I pay property taxes online? A: Check with the Boyd County Treasurer's office for current online payment options and accepted payment methods.

Q: Why do property tax rates vary within Boyd County? A: Different areas of Boyd County are served by different combinations of school districts, municipalities, and special districts, each with their own levy rates that combine to create varying total tax rates.

Q: How do I know which special taxing districts apply to my property? A: Your property tax statement shows all applicable taxing districts, or contact the Boyd County Assessor's office to determine which districts serve your specific property location.

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