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Updated 2025 Tax Year

Cuming County
Property Tax Guide

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

9 Official Sources
8 min read
Quick Facts
Tax Rate
0.8467% effective rate (varies by taxing district within county)
Exemptions
4+ Available
Section 1

How Property Tax Works

Cuming County, Nebraska operates under a property tax system that serves as the primary funding mechanism for local government services, including schools, roads, emergency services, and county operations. Property taxes in Cuming County are administered at the county level, with the County Assessor responsible for determining property values and the County Treasurer handling tax collection and payment processing.

The effective property tax rate for Cuming County in 2025 is 0.8467%, which is below Nebraska's statewide average of approximately 1%. However, actual tax rates vary significantly by location within the county due to overlapping special taxing districts, including school districts, natural resource districts, fire districts, and municipal boundaries. Property owners should expect their specific tax rate to differ based on their exact location and the combination of local taxing authorities that serve their property.

Property assessments in Cuming County are conducted annually, with assessed values typically reflecting 100% of actual market value as of January 1st of each year. The county follows Nebraska state guidelines for assessment practices, and property owners have appeal rights if they believe their assessment is incorrect.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County General0.2145%Basic county services, administration, roads
School Districts0.4892%K-12 education funding (varies by district)
Natural Resources District0.0234%Water management, conservation programs
Fire/Emergency Services0.0456%Fire protection, emergency response
Municipal/Village0.0740%City services (varies by municipality)
Total Average Rate0.8467%Combined rate for FY 2025

Note: These rates apply to the 2025 levy year and represent county-wide averages. Actual rates vary by specific location within Cuming County based on which taxing districts serve each property. School district rates can vary significantly between districts, and municipal rates only apply to properties within city/village boundaries.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Cuming 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 Cuming County are additional property tax assessments that occur when there are changes in property ownership, new construction, or significant improvements made after the January 1st assessment date. These taxes are calculated based on the difference between the old assessed value and the new assessed value, prorated for the portion of the tax year remaining.

Common triggers for supplemental taxes include: completion of new construction projects, major home additions or improvements, change of property use classification, or correction of assessment errors discovered mid-year. The supplemental tax is calculated by taking the difference in assessed value, multiplying by the applicable tax rate for all relevant taxing districts, and prorating based on the number of months remaining in the tax year.

Example: If a homeowner completes a $50,000 home addition in July, and the assessment increases the property value by $50,000, the supplemental tax would be: $50,000 × 0.8467% × 6/12 months = $212 in additional taxes for the remainder of the tax year.

Example Calculation

Property Value: $300,000

  • Assessed Value: $300,000 (100% of market value)
  • Less: Homestead Credit Application: -$8,400 (limits assessment growth)
  • Net Taxable Value: $291,600
  • Annual Tax: $291,600 × 0.8467% = $2,469
  • Monthly Payment: $206

Property Value: $600,000

  • Assessed Value: $600,000 (100% of market value)
  • Less: Homestead Credit Application: -$8,400 (if applicable)
  • Net Taxable Value: $591,600
  • Annual Tax: $591,600 × 0.8467% = $5,009
  • Monthly Payment: $417

Property Value: $1,000,000

  • Assessed Value: $1,000,000 (100% of market value)
  • Less: Homestead Credit Application: -$8,400 (if applicable)
  • Net Taxable Value: $991,600
  • Annual Tax: $991,600 × 0.8467% = $8,397
  • Monthly Payment: $700

Note: All tax credits require separate applications and are not automatically applied. Homestead credits limit assessment increases rather than providing direct tax reductions.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Cuming County require borrowers to maintain an escrow account for property tax payments, particularly for loans with less than 20% down payment. Lenders collect monthly escrow payments equal to 1/12th of the annual property tax bill, plus a cushion amount (typically 2-3 months of payments) to ensure adequate funds are available when taxes become due.

Property taxes in Cuming County are due December 31st each year, with the option to pay in two installments. The first half becomes delinquent on May 1st of the following year if not paid. Lenders typically make payments directly to the Cuming County Treasurer in late December to ensure on-time payment and avoid penalty charges.

Property owners with escrow accounts should verify that their lender has received updated tax information after assessments are completed, usually by mid-summer. If property values increase significantly, escrow payments may need to be adjusted upward to prevent shortfalls. Homeowners can request escrow analyses from their lenders annually to review payment adequacy and request adjustments if needed.

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 Cuming County? A: Property taxes are due December 31st each year. You can pay in two equal installments, with the first half due December 31st and becoming delinquent May 1st of the following year.

Q: What tax credits are available and do I need to apply? A: The primary tax credit is the Homestead Exemption, which limits assessment increases for owner-occupied residential properties. This credit REQUIRES APPLICATION and is not automatically applied. Additional credits may be available for veterans, elderly, or disabled property owners, all requiring separate applications.

Q: How does the Homestead credit work? A: The Homestead Exemption caps annual assessment increases rather than reducing market value. It limits how much your assessed value can increase each year, providing tax stability. You must apply for this credit - it's not automatic - and applications are due by June 30th for the following tax year.

Q: How often are properties reassessed in Cuming County? A: Properties are assessed annually as of January 1st. The County Assessor reviews market data, sales, and property characteristics to determine current market values for all properties.

Q: Can I appeal my property assessment? A: Yes, you can appeal your assessment to the Cuming County Board of Equalization. Appeals must typically be filed between May 1st and June 30th. You'll need evidence such as comparable sales, appraisals, or documentation of property defects.

Q: What are the penalties for late payment? A: Late payments incur interest charges and penalties. After the first half becomes delinquent on May 1st, interest accrues monthly. Continued non-payment can eventually lead to tax sale proceedings.

Q: Can I pay my property taxes online? A: Contact the Cuming County Treasurer's office at 200 S Lincoln St, West Point, Nebraska to inquire about online payment options and accepted payment methods.

Q: Why do tax rates vary within Cuming County? A: Tax rates vary based on special taxing districts that serve each property, including different school districts, fire districts, municipalities, and other local governmental entities. Your specific rate depends on your exact location and which services your property receives.

Q: When is the deadline for late homestead exemption applications? A: The last day to file for a late homestead exemption is June 30th, though standard applications should be filed earlier in the year to ensure processing for the current tax year.

Q: Where can I get official property tax documents and information? A: Official documents and information are available at the Cuming County Courthouse, 200 S Lincoln St, West Point, Nebraska. Contact the County Assessor for assessment questions or the County Treasurer for payment and collection issues.

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