Q: When are property taxes due in Jefferson County?
A: Property taxes for the 2025 tax year are due in two equal installments: April 15, 2025, and October 15, 2025. Payments received after these dates are subject to penalties and interest.
Q: What homestead exemption is available and how do I apply?
A: Nebraska offers a homestead exemption that can reduce taxable value for qualifying disabled individuals and those over 65. For disabled applicants, the maximum assessed value eligibility is $110,000 or 225% of the county's average assessed value, whichever is greater. For over-65 applicants, the maximum exemption is up to $40,000 or 100% of the county's average assessed value, whichever is greater. Applications must be filed with the County Assessor by June 30.
Q: How does the homestead exemption affect assessment increases?
A: The homestead exemption provides value reduction for qualifying applicants but does not cap annual assessment increases. Nebraska does not have a general assessment increase limitation like some states' Proposition 13-type measures.
Q: When are properties reassessed in Jefferson County?
A: Nebraska requires annual assessment of all real property. The County Assessor reviews property values each year, with assessment notices typically mailed in April. Property owners have until June 30 to file appeals with the County Board of Equalization.
Q: What are the penalties for late property tax payments?
A: Property taxes not paid by the due date incur interest at a rate set by state statute. Additional penalties may apply for taxes remaining unpaid after December 31, and properties may eventually be subject to tax foreclosure proceedings.
Q: Can I pay property taxes online?
A: Contact the Jefferson County Treasurer's Office to inquire about current online payment options and accepted payment methods. Many Nebraska counties offer online payment systems for property taxes.
Q: Why did my tax bill increase if I made no improvements?
A: Property tax increases can result from rising property values, increased tax rates from local governments, or new special district assessments. Even without improvements, market value changes affect your assessment.
Q: How do special districts affect my tax rate?
A: Special districts for schools, fire protection, natural resources, and other services each levy separate taxes. Your total tax rate is the sum of all districts serving your property location, which is why rates vary significantly within Jefferson County depending on your specific address.
