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Updated 2025 Tax Year

Morrill County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
0.303% average (varies by special districts and location within county)
1st Due
Nov 1
Exemptions
4+ Available
Section 1

How Property Tax Works

Morrill County, Nebraska operates under the state's property tax system to fund essential local services including schools, county government operations, and various special districts. Property taxes are assessed annually on the calendar year basis, with taxes becoming a lien on November 1st each year. The county's average property tax rate for the 2025 levy year is 0.303%, which is significantly below the state average of approximately 1%.

Property tax rates in Morrill County vary by location within the county due to different combinations of special taxing districts such as school districts, natural resource districts, fire districts, and municipal boundaries. Rural properties may have different effective rates than those within incorporated cities or villages. The actual tax burden depends on your property's assessed value and the specific taxing jurisdictions where your property is located.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County GeneralVariableBasic county operations and services
School DistrictsVariableK-12 education funding
Natural Resources DistrictVariableWater and soil conservation
Agricultural ExtensionVariableUniversity extension services
Fire ProtectionVariableRural fire protection (if applicable)
Municipal LevyVariableCity/village services (if within city limits)
Total Average Rate0.303%Combined rate for 2025 levy year

Note: Specific rates vary by taxing district combinations within Morrill County. Contact the Morrill County Assessor for exact rates applying to your property location. These rates apply to the 2025 levy year and are subject to annual adjustment.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Morrill County, property taxes are due in two installments:

First Installment
Nov 1
Delinquent after Dec 10
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 Nebraska are typically triggered by changes in property ownership, new construction, or improvements that increase assessed value during the tax year. When property changes hands or new construction is completed after the January 1st assessment date, a supplemental assessment may be issued to account for the change in value or ownership for the remainder of the tax year.

For example, if you purchase a newly constructed home in Morrill County in June that wasn't assessed on January 1st, you may receive a supplemental tax bill covering the period from the completion date through December 31st. The supplemental amount is calculated by applying the current year's tax rate to the pro-rated assessed value for the applicable time period.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (92-100% of market): $300,000
  • Less: Homestead Credit (if qualified): $0-$45,000*
  • Net Taxable Value: $255,000-$300,000
  • Annual Tax (0.303%): $773-$909
  • Monthly Escrow: $64-$76

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value: $600,000
  • Less: Homestead Credit (if qualified): $0-$45,000*
  • Net Taxable Value: $555,000-$600,000
  • Annual Tax (0.303%): $1,682-$1,818
  • Monthly Escrow: $140-$152

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value: $1,000,000
  • Less: Homestead Credit (if qualified): $0-$45,000*
  • Net Taxable Value: $955,000-$1,000,000
  • Annual Tax (0.303%): $2,894-$3,030
  • Monthly Escrow: $241-$253

*Homestead Credit requires application and income qualification. Credit amount varies based on income level.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Morrill County require property tax escrow accounts for borrowers with less than 20% down payment. Your lender collects 1/12th of your estimated annual property tax bill with each monthly mortgage payment, holding these funds in an escrow account. The lender then pays your property taxes directly to Morrill County when due.

Property taxes in Morrill County are payable in two installments: the first half due by December 31st and the second half due by June 30th of the following year. Your lender will typically pay the first installment in December and the second in June. You should receive an annual escrow statement showing all deposits and payments, with any shortage or surplus adjusted in your monthly payment. It's important to verify that your lender is paying the correct amount by reviewing your actual tax statements from the county.

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 Morrill County for the current fiscal year? A: Property taxes are due in two equal installments: first half by December 31st and second half by June 30th of the following year. Delinquency begins May 1st for the first half and September 1st for the second half.

Q: What tax credits are available and do I need to apply? A: Nebraska offers a Homestead Credit for qualified homeowners based on income and age requirements. This credit requires annual application using Form 458, available February 2nd. The credit is NOT automatic and must be filed by June 30th each year.

Q: How does the Homestead Credit work? A: The Homestead Credit provides property tax relief by limiting assessment increases and providing direct tax credits based on income qualification. It does not reduce your home's market value but can significantly reduce your tax bill. You must apply annually and meet income thresholds.

Q: When are properties assessed and how can I appeal? A: Properties are assessed annually as of January 1st. Assessment notices are typically mailed in spring. You have 30 days from the mailing date to file an appeal with the Morrill County Board of Equalization if you disagree with your assessment.

Q: What are the penalties for late payment? A: Delinquent property taxes accrue interest and penalties. Contact the Morrill County Treasurer for current penalty rates and payment options for delinquent accounts.

Q: Can I pay my property taxes online? A: Check with the Morrill County Treasurer's office for available online payment options. Many Nebraska counties offer online payment systems for property taxes.

Q: Why do special district taxes vary within the county? A: Morrill County contains multiple taxing jurisdictions including different school districts, fire districts, and municipalities. Your total tax rate depends on which combination of these districts serve your property location.

Q: What exemptions are available for disabled veterans or seniors? A: Nebraska provides various exemptions for qualifying disabled veterans and senior citizens. Contact the Morrill County Assessor's office for specific eligibility requirements and application procedures, as most require annual filing.

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