Q: When are property taxes due in Brown County for FY 2025?
A: Property taxes are due in two installments - first half by June 30, 2025, and second half by December 31, 2025.
Q: What tax credits are available and do they require application?
A: Nebraska offers a Homestead Exemption credit for qualifying homeowners, but this requires annual application with the County Assessor. Additional credits may be available for disabled veterans or elderly/disabled residents, all requiring separate applications with specific deadlines.
Q: How does the Homestead Exemption work?
A: The Homestead Exemption is actually a credit that limits annual assessment increases on your primary residence, not a reduction in market value. You must apply annually with the County Assessor, and it caps assessment growth rather than providing a fixed exemption amount.
Q: When are properties reassessed?
A: Nebraska requires properties to be assessed annually as of January 1st. The County Assessor reviews market data and may adjust individual property values based on sales, improvements, or market conditions.
Q: How do I appeal my property assessment?
A: Assessment appeals must be filed with the Brown County Board of Equalization by June 30th following the assessment. You'll need to provide evidence of your property's market value such as recent appraisals or comparable sales.
Q: What are the penalties for late payment?
A: Late payments incur interest and penalty charges. Contact the Brown County Treasurer for specific penalty rates and collection procedures.
Q: Can I pay property taxes online?
A: Check with the Brown County Treasurer's office for available online payment options, as electronic payment systems vary by county in Nebraska.
Q: Why do tax rates vary within Brown County?
A: Different areas of the county are served by different school districts, fire districts, and other special taxing districts. Your total rate depends on the specific combination of districts serving your property location.
Q: What happens if I disagree with special district taxes?
A: Special district taxes are set by their respective governing boards. Contact the specific district directly to understand their budget and levy process, as these are separate from county government operations.
