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Updated 2025 Tax Year

Lancaster County
Property Tax Guide

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

7 Official Sources
8 min read
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Quick Facts
Tax Rate
1.8% to 2.2% of assessed value (varies by school district and municipality)
Exemptions
4+ Available
Section 1

How Property Tax Works

Lancaster County, Nebraska operates under a property tax system that funds essential local services including schools, county operations, municipalities, and various special districts. Property taxes are the primary revenue source for these local governments, with tax rates varying significantly based on your specific location within the county due to different combinations of taxing districts.

The effective property tax rate in Lancaster County typically ranges from approximately 1.8% to 2.2% of assessed value, though this varies considerably depending on which school district, municipality, and special taxing districts serve your property. All real property is assessed at 100% of actual value as determined by the County Assessor, with reassessments conducted annually. Property owners should note that various tax credits are available to reduce tax bills, but these require separate applications and are not automatically applied.

Section 2

What Makes Up Your Tax Bill

ComponentApproximate Rate RangeDescription
County General0.15% - 0.25%Basic county services, roads, law enforcement
School Districts1.20% - 1.45%Public education funding (varies by district)
Municipal Levy0.25% - 0.45%City services (Lincoln, other municipalities)
Community College0.08% - 0.12%Southeast Community College district
NRD/Special Districts0.02% - 0.08%Natural Resources, fire districts, others
Total Combined1.70% - 2.35%Actual rate depends on location

Note: These rates apply to the 2024-2025 levy year and are approximate ranges. Your actual tax rate depends on the specific combination of taxing districts where your property is located. For exact current levy rates, visit the County Assessor's website at https://www.lancaster.ne.gov/161/Assessor-Register-of-Deeds.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Lancaster 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 Lancaster County are additional property tax bills issued when there are mid-year changes to property ownership, value, or taxable status. The most common triggers include new construction completion, property improvements that increase assessed value, changes in exemption status, or correction of assessment errors discovered after the original tax bill was mailed.

Supplemental taxes are calculated by applying the current year's tax rate to the difference between the new assessed value and the previously assessed value, prorated for the portion of the tax year remaining. For example, if a $50,000 home addition is completed and assessed in January, and your combined tax rate is 2.0%, you would receive a supplemental bill for approximately $1,000 ($50,000 × 2.0%) covering the full tax year. If the addition was completed in July, the supplemental tax would be prorated for the remaining portion of the tax year.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Homestead Credit Applied: -$2,000 (reduces tax bill, application required)
  • Net Taxable Value: $300,000
  • Tax Rate: 2.0% (varies by location)
  • Annual Tax: $6,000 - $2,000 credit = $4,000
  • Monthly Escrow: ~$333

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Homestead Credit Applied: -$3,000 (application required)
  • Net Taxable Value: $600,000
  • Tax Rate: 1.9% (varies by location)
  • Annual Tax: $11,400 - $3,000 credit = $8,400
  • Monthly Escrow: ~$700

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Homestead Credit Applied: -$4,000 (application required, caps assessment increases)
  • Net Taxable Value: $1,000,000
  • Tax Rate: 1.85% (varies by location)
  • Annual Tax: $18,500 - $4,000 credit = $14,500
  • Monthly Escrow: ~$1,208

All credits shown require separate applications and are not automatically applied.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Lancaster County require property tax escrow accounts to ensure timely tax payments. Your lender collects monthly escrow payments as part of your mortgage payment, typically 1/12th of your annual tax bill plus a small cushion for potential increases. The lender pays your property taxes directly to Lancaster County when they become due.

Property tax bills are mailed in early December and become due on December 31st, with payments accepted through the following April 30th without penalty. Your mortgage company will typically pay these taxes in late December or early January. You can verify that your taxes have been paid by visiting the County Treasurer's website at https://www.lancaster.ne.gov/163/County-Treasurer or by calling their office. If you discover any discrepancies between your escrow analysis and actual tax amounts, contact your lender immediately to request an escrow account review and adjustment.

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 Lancaster County? A: Property tax bills for the 2024-2025 tax year are mailed in early December 2024 and are due December 31, 2024. However, payments are accepted without penalty through April 30, 2025.

Q: What tax credits are available and do they apply automatically? A: The primary credit is the Nebraska Homestead Exemption, which caps annual assessment increases and reduces your tax bill. This credit is NOT automatic - you must apply by June 30th each year. Other credits may include disabled veteran credits and elderly/disabled credits, all requiring separate applications.

Q: How does the Homestead Exemption work? A: The Homestead Exemption limits the annual increase in your home's assessed value for tax purposes (typically to 3% or inflation rate, whichever is less) and provides a direct tax credit. It does NOT reduce your property's market value and requires annual application by June 30th.

Q: When are properties reassessed? A: Lancaster County conducts annual assessments, with notices mailed in late April. If you disagree with your assessment, you have until June 30th to file an appeal with the County Board of Equalization.

Q: What are the penalties for late payment? A: A 14% annual interest rate (1.5% per month) is charged on unpaid taxes beginning May 1st. Properties with taxes delinquent for three years may be subject to tax sale.

Q: Can I pay property taxes online? A: Yes, you can pay online through the Lancaster County Treasurer's website at https://www.lancaster.ne.gov/163/County-Treasurer. Credit card, debit card, and electronic check payments are accepted.

Q: Why does my tax rate differ from my neighbor's? A: Tax rates vary based on the specific combination of taxing districts serving your property, including school district, fire district, and other special districts. Two properties across the street may have different rates if they're in different districts.

Q: Where can I find information about my property's assessment and apply for credits? A: Visit the Lancaster County Assessor's office website at https://www.lancaster.ne.gov/161/Assessor-Register-of-Deeds for assessment information, exemption applications, and property records.

Verified Sources

Backed by 7 Official Government Sources

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

01
County
Lancaster County Assessorlancaster.ne.gov
02
Tax Doc
2025 Property Taxeslancaster.ne.gov
03
FISCAL NOTEnebraskalegislature.gov
04
Tax Doc
2025 REPORTS AND OPINIONS OF THE PROPERTY TAX ...revenue.nebraska.gov
05
County
Homestead Exemptions | Lancaster County, NElancaster.ne.gov
06
State
Final Report: Emission Inventory for the State of Nebraskanepis.epa.gov
07
County
2021 Lancaster County Resolutionslancaster.ne.gov
All sources verified as of 2025 Tax Year

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