Q: When are property taxes due in Garfield County?
A: For the current 2025-2026 fiscal year, the first installment is due by April 1, 2026, and the second installment is due by October 1, 2026. Late payments incur penalties and interest charges.
Q: What tax credits are available and how do I apply?
A: The primary tax credit is the Homestead Exemption, which provides up to $1,500 in tax credit annually for qualifying owner-occupied residences. You must apply with the county assessor's office before July 1st of each year. Additional credits may be available for disabled veterans, elderly residents, and agricultural land. All credits require separate applications and are not automatic.
Q: How does the Homestead Exemption work?
A: Nebraska's Homestead Exemption is actually a tax credit, not an assessment reduction. It caps the annual increase in your taxable valuation and provides a direct credit against your tax bill. You must file Form 458 with the Garfield County Assessor before July 1st annually, and the property must be your primary residence as of January 1st.
Q: When does the county reassess properties?
A: Nebraska requires counties to reassess all real property every 4-6 years, with annual updates for new construction and sales-based adjustments. Agricultural land is reviewed annually based on state productivity values. You can appeal your assessment to the County Board of Equalization by August 25th following the assessment notice.
Q: What are the penalties for late payment?
A: Late payments incur a penalty of 14% per year (approximately 1.17% per month) from the due date until paid. After three years, the county may begin tax sale proceedings on delinquent properties.
Q: Can I pay my property taxes online?
A: Contact the Garfield County Treasurer's office at (308) 346-4161 to inquire about available online payment options, as services may vary. Many Nebraska counties now offer online payment through third-party processors.
Q: Why did my tax bill increase even though the tax rate stayed the same?
A: Tax bills can increase due to rising property values, new special district assessments, school bond issues, or the loss of previous tax credits. Even if the base county rate remains stable, your total effective rate includes multiple overlapping jurisdictions that may change independently.
Q: How do special taxing districts affect my bill?
A: Your property may be located within multiple special districts beyond basic county services, including school districts, community college districts, natural resources districts, and municipal improvement districts. Each has separate taxing authority, and your total rate is the sum of all applicable district rates for your specific location.
