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Updated 2025 Tax Year

Butler County
Property Tax Guide

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

10 Official Sources
8 min read
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Quick Facts
Tax Rate
~1.0352% effective rate, varies significantly by taxing district combination
Exemptions
4+ Available
Section 1

How Property Tax Works

Butler County, Nebraska operates under a property tax system that serves as the primary funding mechanism for essential local services including schools, county government operations, fire protection, and various special districts. Property taxes in Butler County are calculated based on assessed values determined by the county assessor, with tax rates varying significantly depending on your specific location within the county due to overlapping taxing jurisdictions such as school districts, municipalities, natural resources districts, and other special assessment areas.

The effective tax rate in Butler County typically ranges around 1.0352% of assessed value, though this can vary considerably based on the combination of taxing districts that apply to your specific property location. Unlike some states, Nebraska does not impose a statewide assessment cap, meaning property values can increase without limitation based on market conditions. Property owners should be aware that most tax credits and exemptions require annual application and are not automatically applied to your tax bill.

Section 2

What Makes Up Your Tax Bill

ComponentRate per $100 Assessed ValueDescription
County General$0.149784Basic county services, administration
School DistrictVaries by districtK-12 education funding (largest component)
MunicipalityVaries by city/villageCity services (if within city limits)
Fire DistrictVaries by districtFire protection services
Natural Resources DistrictVariesWater and soil conservation
Educational Service UnitVariesRegional education support services
Total Composite Rate~$1.0352Combined rate varies by location

Rates shown are for levy year 2025. Actual tax rates vary significantly by property location within Butler County depending on which combination of taxing districts apply to your specific address. Contact the Butler County Assessor's office to determine your exact tax rate based on your property's taxing districts.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Butler 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 in Butler County are additional property tax bills issued when there are changes to property ownership, new construction, or improvements that increase the assessed value after the annual assessment date but before the end of the tax year. Common triggers include home sales, completion of new construction projects, additions or major renovations, and corrections to previous assessments.

When a supplemental tax is issued, it represents the difference between the taxes already levied on the property and the taxes that should be levied based on the new or corrected assessment. For example, if you purchase a newly constructed home in Butler County that wasn't included in the original annual assessment, you may receive a supplemental tax bill covering the period from when the construction was completed until the end of the current tax year. The calculation uses the same tax rates that apply to your property's location, but prorated for the portion of the tax year affected by the change.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (100%): $300,000
  • Less: Homestead Exemption Credit: -$0 (must apply annually)
  • Net Taxable Value: $300,000
  • Annual Tax ($300,000 × 1.0352%): $3,106
  • Monthly Payment: $259

Example 2: $600,000 Home with Homestead Credit

  • Market Value: $600,000
  • Assessed Value (100%): $600,000
  • Less: Applied Homestead Credit: -$45,000 (limits assessment growth, requires application)
  • Net Taxable Value: $555,000
  • Annual Tax ($555,000 × 1.0352%): $5,745
  • Monthly Payment: $479

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (100%): $1,000,000
  • Less: Applied Credits: -$0 (varies by qualification and application)
  • Net Taxable Value: $1,000,000
  • Annual Tax ($1,000,000 × 1.0352%): $10,352
  • Monthly Payment: $863

Note: All tax credits require annual application. Homestead exemption limits assessment increases rather than providing a flat reduction. Actual rates vary by specific taxing districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Butler County require borrowers to establish an escrow account to ensure property taxes are paid on time. Your lender will estimate your annual property tax obligation and divide it by 12 to determine your monthly escrow payment, which is collected along with your mortgage payment. Lenders typically maintain a cushion in your escrow account to cover potential tax increases and are required to provide annual escrow analyses showing how your payments were used.

Property tax payments in Nebraska vary by county, and Butler County follows the state's flexible payment schedule system. Your lender will monitor the specific due dates and payment requirements for Butler County and remit payments accordingly. If you pay your own taxes without escrow, you're responsible for staying current on Butler County's payment schedule and deadlines. Property owners should verify their tax payments are being made correctly by reviewing their annual tax statements and confirming payments with the Butler County Treasurer's office, as lenders occasionally make errors in tax payments that can result in penalties or interest charges.

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 property taxes due in Butler County for the current fiscal year? A: Butler County follows Nebraska's flexible payment schedule system, which varies by county. Contact the Butler County Treasurer's office for specific due dates for the 2025 tax year, as payment schedules can differ from other Nebraska counties.

Q: What tax credits are available and do they require application? A: The primary credit is the Homestead Exemption, which must be applied for annually between February 1st and June 30th at the Assessor's Office. This credit limits assessment increases rather than reducing market value. Other exemptions may be available for disabled veterans, agricultural property, or charitable organizations, but all require specific applications and annual filings.

Q: How does the Homestead Exemption work? A: The Homestead Exemption is actually a credit that caps assessment growth on your primary residence, not a reduction of market value. You must file Form 458 annually between February 1st and June 30th. It requires reapplication every year and is not automatic.

Q: When are properties assessed and can I appeal? A: Properties are assessed annually as of January 1st. If you disagree with your assessment, you can appeal to the Butler County Board of Equalization. Contact the Butler County Assessor's office for specific appeal deadlines and procedures for the current assessment year.

Q: What are the penalties for late payment? A: Nebraska law allows counties to impose interest and penalties on delinquent property taxes. Contact the Butler County Treasurer's office for specific penalty rates and grace periods that apply to late payments.

Q: Can I pay my property taxes online? A: Payment options vary by county in Nebraska. Contact the Butler County Treasurer's office to determine available online payment methods and any associated fees for electronic payments.

Q: Why did my tax rate change from last year? A: Tax rates can change due to budget needs of various taxing districts (schools, county, cities, special districts), changes in total assessed valuations within each district, or voter-approved bond issues. Each taxing jurisdiction sets its own levy within state-imposed limits.

Q: What if my property was damaged and needs reassessment? A: You can file Form 425 (Report of Damaged Real Property) if your property suffered damage from a calamity. The deadline for filing is June 30th for calamities occurring in the current year, allowing the County Board of Equalization to consider a reassessment of your property's value.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
Butler County Board of Supervisors September 24, 2025butlercountyne.gov
02
County
BUTLER COUNTY NOTICE OF SPECIAL HEARING TO SET FINAL ...butlercountyne.gov
03
Tax Doc
2025 Certificate of Taxes Levied Reports (CTL) as of ...revenue.nebraska.gov
04
Tax Doc
Property Assessment and Taxation Calendarrevenue.nebraska.gov
05
Property Assessment Forms - Nebraska Department of Revenuerevenue.nebraska.gov
06
County
Frequently Asked Questions - Butler Countybutlercountyne.gov
07
County
Homestead Exemption FAQs – Butler Countybutlercountyne.gov
08
County
County Assessorbutlercountyne.gov
09
Federal Register, Volume 64 Issue 81 (Wednesday, April ...govinfo.gov
10
County
19R 0006 Maly v. Butler County Bd. of Equal.terc.nebraska.gov
All sources verified as of 2025 Tax Year

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