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Updated 2025 Tax Year

Holt County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
1.0357% effective rate for 2025 (varies by taxing districts within county)
Exemptions
4+ Available
Section 1

How Property Tax Works

Holt County, Nebraska operates under the state's property tax system, which serves as the primary funding mechanism for local government services, schools, and various special districts. Property taxes in Holt County fund essential services including public education, county operations, municipal services, fire protection, and infrastructure maintenance. The tax system is administered at the county level, with the County Assessor determining property values and the County Treasurer handling tax collection.

The effective property tax rate in Holt County for tax year 2025 is 1.0357%, which is slightly above Nebraska's average base rate of approximately 1%. However, actual tax rates vary significantly by location within the county due to different combinations of special taxing districts, school districts, municipalities, and other local assessments. Property owners may pay different rates depending on whether they're located within city limits, specific school district boundaries, or areas served by special districts for services like fire protection, natural resources, or community colleges.

Property taxes in Holt County are assessed annually and become due on January 1 following the levy date. The assessment is based on the property's fair market value as of January 1 of the assessment year, with agricultural and residential properties receiving preferential assessment treatment under Nebraska law.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County General~0.2500%Basic county operations, services, and administration
School Districts~0.6500%Local school district operations (varies by district)
Municipal~0.1000%City services (applies only within city limits)
Fire Protection~0.0200%Rural fire districts (varies by district)
Natural Resources~0.0100%Soil and water conservation districts
Community College~0.0057%Mid-Plains Community College area assessment
Total Average1.0357%Combined rate for FY 2025-2026

Note: These rates apply to the 2025 levy year and are approximate averages. Actual rates vary by specific location within Holt County based on the combination of taxing districts that serve each property. Properties within incorporated cities will have municipal taxes, while rural properties may have different fire district or special assessment rates. Contact the Holt County Assessor's office for your specific tax district combination and exact rates.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Holt 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 Holt County are additional property tax assessments that occur when there are changes to a property's ownership, value, or taxable status during the tax year. The most common triggers include new construction completion, property improvements that increase value, changes in exemption status, or corrections to the original assessment. When these changes occur, a supplemental tax bill is issued to collect the difference between the original tax and what should have been assessed.

Supplemental taxes are calculated by determining the difference between the new assessed value and the original assessed value, then applying the current tax rate to that difference. The supplemental tax is prorated based on the number of months remaining in the tax year after the change occurred. For example, if a property improvement is completed in July, the supplemental tax would cover six months (July through December) of the additional assessment.

Example: If a homeowner completes a $50,000 addition in July, and the addition increases the assessed value by $40,000, the supplemental tax would be calculated as: ($40,000 × 1.0357% × 6/12 months) = $207.14. This supplemental tax would be due in addition to the original annual tax bill and typically must be paid within 30 days of the supplemental bill date.

Example Calculation

Example 1: $300,000 Property Value

  • Market Value: $300,000
  • Assessed Value (100%): $300,000
  • Less: Homestead Exemption Credit: -$0 (requires application)
  • Net Taxable Value: $300,000
  • Annual Tax ($300,000 × 1.0357%): $3,107
  • Monthly Escrow: $259

Example 2: $600,000 Property Value

  • Market Value: $600,000
  • Assessed Value (100%): $600,000
  • Less: Homestead Exemption Credit: -$0 (requires application)
  • Net Taxable Value: $600,000
  • Annual Tax ($600,000 × 1.0357%): $6,214
  • Monthly Escrow: $518

Example 3: $1,000,000 Property Value

  • Market Value: $1,000,000
  • Assessed Value (100%): $1,000,000
  • Less: Homestead Exemption Credit: -$0 (requires application)
  • Net Taxable Value: $1,000,000
  • Annual Tax ($1,000,000 × 1.0357%): $10,357
  • Monthly Escrow: $863

Note: These examples assume no tax credits are applied. Nebraska Homestead Exemption and other tax credits require annual application and can significantly reduce tax bills for qualifying property owners. Credits are not automatically applied and must be filed by the June 30 deadline.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Holt County require borrowers to establish an escrow account for property tax payments, particularly when the loan-to-value ratio exceeds 80%. The lender collects monthly payments equal to 1/12 of the estimated annual property tax bill along with the mortgage payment. These funds are held in a separate escrow account and used to pay property taxes when they become due on January 1.

Lenders typically pay property taxes in two installments if the county offers split payments, or in one lump sum by the due date. Property owners should receive an annual escrow analysis from their lender showing the account activity, any shortage or surplus, and adjustments to the monthly escrow payment for the following year. This analysis usually occurs after the actual tax bills are received and paid.

Property owners with escrowed taxes should verify that payments are made timely and accurately by monitoring their county tax records online or contacting the Holt County Treasurer's office. If you don't have an escrow account, you're responsible for paying property taxes directly to the county by January 1 to avoid penalties and interest charges. The county typically accepts payments online, by mail, or in person at the treasurer's office.

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 Holt County for the current fiscal year? A: Property taxes are due January 1 following the levy date and attach as an enforceable lien on that date. For the 2025 tax year, payments are due by January 1, 2026.

Q: What tax credits are available and do they require application? A: The primary tax credit is the Nebraska Homestead Exemption, which requires annual application by June 30. This credit can provide significant tax relief for qualifying homeowners based on income limits. Other potential credits include disabled veteran exemptions and agricultural land credits, all requiring separate applications.

Q: How does the Homestead Exemption work? A: The Nebraska Homestead Exemption is a tax credit that limits annual assessment increases and provides direct tax relief based on income qualifications. It does not reduce your property's market value but can cap assessment growth and provide credits. You must apply annually using Form 458 by June 30, and the credit is not automatic.

Q: How often are properties reassessed in Holt County? A: Nebraska requires annual assessment of all real property. The County Assessor reviews property values each year as of January 1, though not every property receives a physical inspection annually. Market changes, sales data, and property improvements all factor into annual valuations.

Q: What happens if I pay my property taxes late? A: Late payments accrue interest and penalties starting January 2. The county can place liens on properties with unpaid taxes and eventually sell the property at tax sales if taxes remain unpaid for extended periods.

Q: Can I pay my property taxes online? A: Yes, Holt County typically offers online payment options through the County Treasurer's website. Contact the Holt County Treasurer's office for current online payment procedures and any associated convenience fees.

Q: How do special district taxes affect my bill? A: Special districts for fire protection, natural resources districts, community colleges, and other services add separate line items to your tax bill. Your total rate depends on which districts serve your property location, which is why rates vary throughout the county.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the County Board of Equalization by June 30 following the assessment. You can also appeal to the state Tax Equalization and Review Commission if unsatisfied with the county board's decision.

Q: Are there different tax rates for agricultural property? A: Agricultural land receives preferential assessment treatment under Nebraska law, typically resulting in lower assessed values than residential or commercial property. However, the same tax rates apply to the assessed value.

Q: What documentation do I need for tax credit applications? A: For Homestead Exemption applications, you'll need income documentation, proof of residence, and completed Form 458. Specific requirements vary by credit type, so contact the County Assessor's office for detailed application requirements and current forms.

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