Q: When are property taxes due in Merrick County for the current fiscal year?
A: Property taxes are due December 31st annually. You can pay in two installments: first half by April 30th and second half by August 31st, or pay the full amount by December 31st.
Q: What tax credits are available and do I need to apply?
A: Homestead exemptions are available for qualifying seniors (65+), certain disabled individuals, and disabled veterans and their survivors. These are tax credits that require application and are NOT automatic - you must apply with the County Assessor's office.
Q: How does the homestead credit work?
A: The homestead exemption caps the annual increase in your property's assessed value, typically limiting increases rather than reducing the base market value. This helps control tax growth for qualifying homeowners but requires annual application to maintain eligibility.
Q: When does the County Assessor update property values?
A: Nebraska law requires periodic reassessment to maintain current market values. Contact the Merrick County Assessor for the specific reassessment schedule and your property's last assessment date.
Q: How do I appeal my property assessment?
A: Assessment appeals must be filed with the Merrick County Board of Equalization during the specified appeal period, typically in June-July. Contact the County Assessor's office for exact deadlines and required forms.
Q: What are the penalties for late payment?
A: The first half becomes delinquent May 1st and the second half becomes delinquent September 1st if paying in installments. Interest and penalties accrue on delinquent amounts according to state statute.
Q: Can I pay property taxes online?
A: Contact the Merrick County Treasurer's office to inquire about available online payment options and accepted payment methods for current tax year obligations.
Q: Why do properties in different parts of Merrick County have different tax rates?
A: Tax rates vary because properties are served by different combinations of special taxing districts (school districts, natural resources districts, etc.). Each district sets its own levy rate, and your total rate is the sum of all districts serving your property location.
Q: What personal property must be reported for taxation?
A: Business personal property and certain other movable property brought into Merrick County between January 1st and July 1st must be listed for assessment before July 31st. Contact the County Assessor for specific reporting requirements.
Q: How do special assessments work?
A: Special assessments may be levied for infrastructure improvements, bonds, or special district services. These appear as additional line items on your tax bill and vary based on the specific improvements or services benefiting your property area.
