Updated 2025 Tax Year

Logan County
Property Tax Guide

Everything you need to know about property taxes in Logan 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

1.0792% effective rate, varies by taxing district (school, NRD, municipal)

Exemptions

5+ Available

Section 1

How Property Tax Works

Logan County, Nebraska operates on a property tax system that serves as the primary funding mechanism for essential local services including county government operations, schools, road maintenance, and emergency services. For the FY 2025-2026 levy year, the county's property tax request totals $1,251,275.20, representing an increase from the prior year's $1,180,797.67. The effective tax rate for Logan County is 1.0792%, which is applied to the assessed value of real property.

Property owners should understand that actual tax rates vary by location within Logan County due to special taxing districts such as school districts, natural resource districts, and municipal service areas. Wind farm developments have become a significant contributor to the county's property tax base, providing substantial revenue through property taxes that help support county services. The assessment system is based on property ownership as of January 1st each year, with market values determined by the county assessor's office.

Section 2

What Makes Up Your Tax Bill

Component	Rate	Description
Total County Levy	1.0792%	Combined rate for FY 2025-2026
County General Fund	Varies	Basic county operations and services
School Districts	Varies	Local school district funding
Natural Resource District	Varies	Environmental and water management
Municipal Services	Varies	City services where applicable
Special Assessments	Varies	Infrastructure and improvement districts

Note: Individual property tax bills will vary based on the specific taxing districts that serve each property location within Logan County. The 1.0792% represents the combined rate but individual components may differ by district boundaries.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Logan 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 Logan County are triggered by changes in property ownership, new construction, or significant improvements that increase assessed value during the tax year. These taxes are calculated on a pro-rated basis from the date of change through the end of the fiscal year. For example, if a property changes hands in March or undergoes major improvements, the new assessment will generate supplemental taxes for the remaining months of that tax year.

The calculation involves determining the difference between the old and new assessed values, applying the current tax rate, and pro-rating based on the remaining months in the fiscal year. Property owners receive supplemental tax bills separately from regular annual tax bills, and these must be paid according to the deadlines specified on the supplemental notice.

Example Calculation

$300,000 Property Value:

Assessed Value: $300,000
Less Homestead Credit (if applicable): Varies
Net Taxable Value: ~$300,000
Annual Tax: $300,000 × 1.0792% = $3,237.60
Monthly Escrow: $269.80

$600,000 Property Value:

Assessed Value: $600,000
Less Homestead Credit (if applicable): Varies
Net Taxable Value: ~$600,000
Annual Tax: $600,000 × 1.0792% = $6,475.20
Monthly Escrow: $539.60

$1,000,000 Property Value:

Assessed Value: $1,000,000
Less Homestead Credit (if applicable): Varies
Net Taxable Value: ~$1,000,000
Annual Tax: $1,000,000 × 1.0792% = $10,792.00
Monthly Escrow: $899.33

Note: Tax credits require annual application and are not automatically applied. Actual rates may vary based on specific taxing districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Logan County collect property taxes through monthly escrow payments as part of your mortgage payment. Lenders typically collect 1/12th of the annual tax amount each month, plus an additional cushion as required by federal law. Tax bills are sent directly to your lender if you have an escrow account, and the lender pays the taxes on your behalf when they become due on December 31st.

Property owners should verify that their lender has received the correct tax bill and confirm that payments are made on time. If you pay your own taxes (no escrow), you are responsible for ensuring payment reaches the county treasurer by the December 31st deadline. Late payments are subject to penalties and interest charges that begin accruing after the due date.

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Section 6

Frequently Asked Questions

Q: When are property taxes due in Logan County? A: Property taxes are due by December 31st each year for the current tax year.

Q: What tax credits are available and do I need to apply? A: The Homestead Exemption is the primary tax credit available. You must file an application between February 1st and June 30th EVERY YEAR at the Assessor's Office. This credit is not automatic.

Q: How does the Homestead Exemption work? A: The Homestead Exemption limits assessment increases rather than reducing market value. It must be filed annually between February 1st and June 30th to remain active.

Q: When do I need to file property schedules with the assessor? A: Personal property schedules must be filed between January 1st and May 1st annually, reporting what was owned as of January 1st.

Q: How can I appeal my property assessment? A: Contact the Logan County Assessor's office for appeal procedures and deadlines, which typically follow the assessment notice period.

Q: What happens if I pay my taxes late? A: Late payments incur penalties and interest charges that begin accruing after December 31st.

Q: Can I pay my property taxes online? A: Contact the Logan County Treasurer's office for available online payment options and accepted methods.

Q: How do special districts affect my tax bill? A: Your location within Logan County determines which special taxing districts apply to your property, such as school districts or natural resource districts, which can vary the total tax rate.

Q: What if I sell my property during the year? A: Property taxes are typically prorated between buyer and seller at closing, but the assessment is based on ownership as of January 1st.

Q: Where can I get help with property tax questions? A: Contact the Logan County Assessor's office for assessment questions or the County Treasurer's office for payment and billing questions.

Verified Sources

Backed by 10 Official Government Sources

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

Joint Public Hearinglogancounty.ne.gov

Tax Doc

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

2024revenue.nebraska.gov

Frequently Asked Questionslogancounty.ne.gov

Personal Property FAQslogancounty.ne.gov

District 42 News and Informationnews.legislature.ne.gov

Homestead Exemption FAQslogancounty.ne.gov

Treasurer Officelogancounty.ne.gov

County

county commissioners' proceedingslogancounty.ne.gov

State

Financial Statements - For the Year Ended December 31, 2011logancountyco.gov

All sources verified as of 2025 Tax Year

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Logan CountyProperty Tax Guide