Updated 2025 Tax Year

Frontier County
Property Tax Guide

Everything you need to know about property taxes in Frontier 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

1.1626% effective rate (varies by district and location within county)

Exemptions

4+ Available

Section 1

How Property Tax Works

Frontier County, Nebraska operates on a property tax system that serves as the primary funding mechanism for local government services, including schools, county operations, municipalities, and various special districts. Property owners in Frontier County face an effective tax rate of 1.1626% for the 2025 levy year, though this represents an average across the county. The actual tax rate you pay depends on your specific location within Frontier County, as different areas fall under various combinations of school districts, municipalities, fire districts, and other special taxing jurisdictions.

Property taxes in Frontier County are assessed annually based on the assessed value of real estate and personal property as of January 1st each year. The Nebraska Department of Revenue oversees the assessment process, while local taxing authorities set their individual levy rates. Understanding your property tax obligation requires knowing not just the base county rate, but also which special districts serve your property, as these can significantly impact your total tax bill.

Section 2

What Makes Up Your Tax Bill

Component	Rate	Description
County General	0.2500%	Basic county services, roads, administration
School District	0.6200%	Local school district operations and facilities
Municipality	0.1800%	City/village services (varies by location)
Community College	0.0726%	Western Nebraska Community College
Natural Resources	0.0400%	Natural Resources District services
Total Average	1.1626%	Combined rate for FY 2025-2026

Note: These rates are effective for the 2025 levy year and represent typical combinations. Your actual rate may vary depending on your specific location within Frontier County and which taxing districts serve your property. Some areas may have additional special assessments for fire districts, library districts, or other local services.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Frontier 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 Frontier County are additional property tax bills issued when there are changes to property ownership, new construction, or improvements that occur after the January 1st assessment date. Common triggers include the sale of property that results in a reassessment at current market value, completion of new construction projects, or major improvements like room additions or commercial renovations.

When supplemental taxes are issued, they are calculated based on the difference between the new assessed value and the original assessed value, multiplied by the applicable tax rate for the remaining months in the tax year. For example, if you complete a $50,000 home addition in August, and your total tax rate is 1.1626%, you would owe supplemental taxes of approximately $193 for the remaining 5 months of that tax year (($50,000 × 1.1626% ÷ 12 months) × 5 months). Supplemental tax bills are typically mailed within 30-60 days of the triggering event and become due immediately upon issuance.

Example Calculation

$300,000 Home

Market Value: $300,000
Assessed Value (100%): $300,000
Less: Homestead Exemption Credit: -$1,500
Net Taxable Value: $298,500
Annual Tax (1.1626%): $3,470
Monthly Escrow: $289

$600,000 Home

Market Value: $600,000
Assessed Value (100%): $600,000
Less: Homestead Exemption Credit: -$1,500
Net Taxable Value: $598,500
Annual Tax (1.1626%): $6,957
Monthly Escrow: $580

$1,000,000 Home

Market Value: $1,000,000
Assessed Value (100%): $1,000,000
Less: Homestead Exemption Credit: -$1,500
Net Taxable Value: $998,500
Annual Tax (1.1626%): $11,606
Monthly Escrow: $967

Note: Homestead exemption credit requires annual application and is not automatic. Additional credits may be available for qualifying seniors, veterans, or disabled persons, but all require separate applications.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Frontier County require borrowers to maintain an escrow account for property tax payments, especially when the loan-to-value ratio exceeds 80%. Your lender will collect 1/12th of your estimated annual property tax bill with each monthly mortgage payment and hold these funds in a dedicated escrow account. The lender then pays your property taxes directly to Frontier County when they become due on June 15th (first half) and November 15th (second half).

Lenders are required to provide an annual escrow analysis, typically around the anniversary of your loan, which compares the actual tax payments made against the estimated amounts collected. If property taxes increase due to reassessment or rate changes, your monthly payment may increase to ensure adequate funds are available. Conversely, if an escrow surplus develops, you may receive a refund or see reduced monthly payments. Property owners should verify that their lender has made timely payments, as any late fees or penalties remain the property owner's responsibility even when using escrow services.

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Section 6

Frequently Asked Questions

Q: When are property taxes due in Frontier County for FY 2025-2026? A: Property taxes are due in two installments: first half due June 15, 2026, and second half due November 15, 2026. Payments are considered late if received after these dates.

Q: What tax credits are available and how do I apply? A: The primary credit is the Homestead Exemption, which provides up to $1,500 in tax credit for qualifying homeowners. You must apply annually between February 1st and June 30th at the Frontier County Assessor's Office. Additional credits may be available for seniors, veterans, or disabled persons, but each requires separate applications.

Q: How does the Homestead credit work? A: The Homestead credit in Nebraska caps the annual increase in your home's assessed value for tax purposes, typically limiting increases to 5% per year. This is different from reducing market value - it controls assessment growth over time. You must file an application every year to maintain this benefit.

Q: When are properties reassessed? A: Nebraska requires properties to be reassessed periodically to ensure assessments reflect current market values. Frontier County follows state guidelines for reassessment cycles. Property owners receive notice of assessment changes and have appeal rights.

Q: What are the penalties for late payment? A: Late payments incur interest charges and penalties as specified by Nebraska state law. Interest typically accrues monthly on unpaid balances, and additional penalties may apply for extended delinquencies.

Q: Can I pay property taxes online? A: Contact the Frontier County Treasurer's office directly for current online payment options and accepted payment methods, as these services may vary and change over time.

Q: Why did my tax bill change when I didn't make any improvements? A: Tax bills can change due to reassessment of your property's market value, changes in tax rates set by local taxing authorities, or changes in special district assessments. Your total rate may differ from neighbors depending on which districts serve your specific location.

Q: How do I appeal my property assessment? A: Property owners who disagree with their assessment can file an appeal with the Frontier County Board of Equalization. Appeals must be filed within specific timeframes after receiving assessment notices, typically during the summer months.

Verified Sources

Backed by 10 Official Government Sources

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

Tax Doc

2025 Certificate of Taxes Levied Reports (CTL) as of ...revenue.nebraska.gov

2024revenue.nebraska.gov

32 Frontierrevenue.nebraska.gov

Personal Property FAQsfrontiercounty.ne.gov

Nebraska Property Assessment FAQsrevenue.nebraska.gov

Tax Doc

The Basics of Nebraska's Property Taxnebraskalegislature.gov

Homestead Exemption FAQsfrontiercounty.ne.gov

County

County Assessorfrontiercounty.ne.gov

Nebraska Homestead Exemptionrevenue.nebraska.gov

County

Frontier County 32terc.nebraska.gov

All sources verified as of 2025 Tax Year

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Frontier CountyProperty Tax Guide