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Updated 2025 Tax Year

Clay County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
Average 1.0365% effective rate - varies by taxing district combinations within Clay County
Exemptions
4+ Available
Section 1

How Property Tax Works

Clay County, Nebraska operates under a property tax system that serves as the primary funding mechanism for essential local services including public schools, county government operations, municipal services, and various special districts. Property taxes in Clay County are assessed annually based on the actual value of real estate and personal property as of January 1st each year. The county's effective tax rate for the 2025 levy year is approximately 1.0365%, though this represents an average across all taxing jurisdictions within the county.

It's important to understand that actual tax rates vary significantly by location within Clay County due to the presence of different combinations of special taxing districts. These districts may include school districts, municipalities, natural resource districts, community college areas, and other special assessment areas. Property owners may pay different effective rates depending on which city, school district, and special districts serve their specific property location. The county assessor determines assessed values, while various local governing bodies set the individual levy rates that combine to create your total property tax bill.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County General0.2850%Basic county operations and services
School District0.6200%Local school district operations (varies by district)
Community College0.0890%Central Community College area assessment
Natural Resource District0.0425%Little Blue Natural Resources District
Total Average1.0365%Combined rate for FY 2025-2026

Note: These rates are effective for the 2025 levy year and represent typical combinations. Actual rates vary by specific location within Clay County based on which school district, municipality, and special districts serve your property. Some areas may have additional assessments for bond issues, improvement districts, or other special levies that can increase the total effective rate.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Clay 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 Clay County are additional property tax assessments that occur when there are significant changes to a property during the tax year. The most common triggers include new construction completion, property improvements that increase value, subdivision of land, or changes in property use classification. When the county assessor discovers these changes, they calculate the difference between what was originally assessed and what should have been assessed based on the property's current condition.

For example, if you complete a $50,000 home addition in March and the assessor discovers it during their review, they will calculate supplemental taxes on the added value. Using Clay County's 1.0365% rate, this would result in approximately $518 in additional annual taxes, prorated for the portion of the tax year remaining. These supplemental assessments are billed separately from your regular property tax bill and have their own payment deadlines, typically within 30 days of the supplemental bill date.

Example Calculation

Property Value: $300,000

  • Assessed Value: $300,000 (100% of actual value)
  • Less: Homestead Exemption Credit: $0 (requires application)
  • Net Taxable Value: $300,000
  • Annual Tax (1.0365%): $3,110
  • Monthly Payment: $259

Property Value: $600,000

  • Assessed Value: $600,000 (100% of actual value)
  • Less: Homestead Exemption Credit: $0 (requires application)
  • Net Taxable Value: $600,000
  • Annual Tax (1.0365%): $6,219
  • Monthly Payment: $518

Property Value: $1,000,000

  • Assessed Value: $1,000,000 (100% of actual value)
  • Less: Homestead Exemption Credit: $0 (requires application)
  • Net Taxable Value: $1,000,000
  • Annual Tax (1.0365%): $10,365
  • Monthly Payment: $864

Note: These calculations assume no tax credits have been applied. Available credits such as the Homestead Exemption require separate application and can significantly reduce your tax liability. Credits are not automatically applied to your assessment.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Clay County require property tax escrow accounts to ensure timely payment of property taxes. Your lender collects monthly escrow payments as part of your mortgage payment, typically calculating 1/12th of your annual property tax bill plus a small cushion for potential increases. The lender is responsible for making tax payments directly to the Clay County Treasurer when taxes become due.

Property tax bills in Clay County are typically mailed in late summer, with payments generally due by specific dates that vary annually but often fall in late August or early September for the current tax year. If you have an escrow account, verify that your lender receives and pays these bills promptly to avoid penalties. You can monitor payment status through the Clay County Treasurer's office or online payment portal. If you pay taxes independently without escrow, you'll receive bills directly and are responsible for meeting all deadlines to avoid interest charges and potential tax certificate sales.

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 Clay County for the current fiscal year? A: For the 2025-2026 tax year, property taxes are typically due by August 24, 2026, with an extended deadline of September 10, 2026 for certain qualifying circumstances. Specific dates are printed on your tax statement.

Q: What tax credits are available and how do I apply? A: Clay County offers several tax credits including the Homestead Exemption for qualifying residents. These credits require separate application and are NOT automatic. Applications must be filed between April 1st and June 30th each year with the County Assessor's office.

Q: How does the Homestead Exemption work? A: The Homestead Exemption is actually a tax credit that helps limit assessment increases on your primary residence, not an exemption from market value assessment. Qualified applicants include persons over age 65 and certain disabled individuals. You must apply annually during the April 1 - June 30 application period.

Q: When are properties reassessed in Clay County? A: All real property in Clay County is assessed annually as of January 1st. The County Assessor reviews property values each year, with physical inspections conducted on rotating cycles or when significant changes are reported.

Q: What happens if I pay my property taxes late? A: Late property tax payments incur interest charges and penalties. If taxes remain unpaid, the county may issue tax certificates for sale to investors, who then have rights to collect the debt plus interest from the property owner.

Q: Can I pay my property taxes online? A: Contact the Clay County Treasurer's office directly to inquire about current online payment options and accepted payment methods for property taxes.

Q: How do special district taxes affect my bill? A: Your property may be located within multiple taxing jurisdictions such as school districts, municipalities, or improvement districts. Each sets its own levy rate, and your total tax bill reflects the combined rates of all districts serving your property location.

Q: How do I appeal my property assessment? A: Property assessment appeals must be filed with the County Board of Equalization during the specified appeal period, typically in June and July. You must provide evidence supporting your claim that the assessed value is incorrect.

Q: What if I bring personal property into Clay County during the year? A: Personal property brought into Clay County between January 1st and July 1st must be listed for assessment before July 31st of that year to comply with county assessment requirements.

Q: Are there tax certificates available for unpaid taxes? A: Yes, Clay County may sell tax certificates for unpaid property taxes. Note that no refunds are available for purchased tax certificates, and these sales provide investors with collection rights against the delinquent property.

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