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Updated 2025 Tax Year

Nemaha County
Property Tax Guide

Everything you need to know about property taxes in Nemaha 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
1.5861% effective rate (varies by taxing district location within county)
Exemptions
4+ Available
Section 1

How Property Tax Works

Nemaha County, Nebraska operates under a property tax system that funds essential local services including schools, roads, emergency services, and county government operations. The effective property tax rate for 2025 is 1.5861%, which is above the state's base rate of approximately 1%. Property taxes in Nebraska are calculated based on assessed value, which is typically 100% of actual value as determined by the County Assessor.

Actual tax rates vary significantly by location within Nemaha County due to overlapping special taxing districts such as school districts, natural resource districts, fire districts, and municipalities. Property owners may be subject to different combinations of these levies depending on their specific location. The county reassesses all real property on a regular cycle, and new construction or substantial improvements trigger supplemental assessments that can result in additional tax bills during the year.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County GeneralVariesBasic county operations and services
School DistrictVariesLocal school district operations and bonds
MunicipalityVariesCity/village services (if applicable)
Natural Resources DistrictVariesWater and soil conservation programs
Fire DistrictVariesFire protection services (rural areas)
Other Special DistrictsVariesAdditional local improvement districts
Total Effective Rate1.5861%Combined rate for FY 2025-2026

The 1.5861% rate represents the combined levy for FY 2025-2026, effective September 3, 2025. Individual property owners will see different total rates depending on which special taxing districts serve their specific location within Nemaha County. School district levies typically represent the largest component of the total tax bill, often comprising 60-70% of the total levy.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Nemaha 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 Nemaha County are triggered by changes in property ownership, new construction, or substantial improvements that increase a property's assessed value during the tax year. When these events occur, the County Assessor calculates the additional tax owed based on the increased assessment and the current tax rate for that location.

For example, if you complete a $100,000 home addition in March 2025, the assessor will calculate supplemental taxes on that additional value for the remaining portion of the fiscal year. The supplemental tax would be approximately $1,586 (using the 1.5861% rate) prorated for the months remaining in the fiscal year. Supplemental tax bills are issued separately from regular tax bills and have their own payment deadlines, typically 30 days from the bill date.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Homestead Exemption Applied: $0 (limits assessment growth, doesn't reduce current value)
  • Net Taxable Value: $300,000
  • Annual Tax: $4,758 ($300,000 × 1.5861%)
  • Monthly Escrow: $397

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Homestead Exemption Applied: $0 (limits future assessment increases)
  • Net Taxable Value: $600,000
  • Annual Tax: $9,517 ($600,000 × 1.5861%)
  • Monthly Escrow: $793

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Homestead Exemption Applied: $0 (caps assessment growth only)
  • Net Taxable Value: $1,000,000
  • Annual Tax: $15,861 ($1,000,000 × 1.5861%)
  • Monthly Escrow: $1,322

Note: The Homestead Exemption in Nebraska limits assessment increases rather than reducing current assessed value. All exemptions require annual application and are not automatically applied.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Nemaha County require borrowers to maintain an escrow account for property taxes, especially when the loan-to-value ratio exceeds 80%. Lenders collect monthly escrow payments equal to 1/12 of the annual tax bill plus a cushion amount. Property taxes in Nebraska are typically paid in two installments, with the first half due by April 30 and the second half due by September 20.

Lenders receive tax bills directly from the County Treasurer and pay them on behalf of homeowners. Property owners should verify their escrow account annually, as tax rate changes or assessment increases can create shortfalls requiring higher monthly payments. If you pay taxes directly without escrow, mark your calendar for the April 30 deadline for the first half of taxes to avoid penalties and interest charges.

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 Nemaha County? A: For FY 2025-2026, the first half is due April 30, 2025, and the second half is due September 20, 2025. Late payments incur penalties and interest.

Q: What tax credits are available and how do I apply? A: The primary credit is the Homestead Exemption, which caps assessment increases. You must file annually between February 2nd and June 30th at the County Assessor's Office. This is NOT automatic and requires yearly application.

Q: How does the Homestead Exemption work? A: The Homestead Exemption doesn't reduce your current assessed value but limits how much your assessment can increase each year. You must apply every year between February 2nd and June 30th to maintain eligibility.

Q: When does the County reassess properties? A: Nemaha County follows a regular reassessment cycle. Property owners receive assessment notices and can appeal by September 10th to the Tax Equalization and Review Commission.

Q: What happens if I pay my taxes late? A: Late payments after April 30th (first half) or September 20th (second half) incur penalties and interest charges. Unpaid taxes can eventually result in tax certificate sales.

Q: Can I pay my property taxes online? A: Contact the Nemaha County Treasurer's Office to inquire about online payment options and accepted payment methods.

Q: Why did my tax bill increase if my assessment stayed the same? A: Tax bills can increase due to higher levy rates from the county, school districts, or special taxing districts, even with unchanged assessments.

Q: What if I disagree with my property assessment? A: You can appeal your assessment by filing with the Tax Equalization and Review Commission by September 10th. Contact the County Assessor's office first to discuss your concerns informally.

Q: Do I need to file for exemptions every year? A: Yes, most tax credits and exemptions, including the Homestead Exemption, require annual applications filed between February 2nd and June 30th.

Q: How do special districts affect my tax bill? A: Your location determines which special districts (school, fire, natural resources) apply to your property. Each district adds its own levy rate to your total tax bill.

Verified Sources

Backed by 10 Official Government Sources

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

01
State
521 Real Estate Transfer Statementnemahacountyne.gov
02
Tax Doc
2025 Certificate of Taxes Levied Reports (CTL) as of ...revenue.nebraska.gov
03
2024revenue.nebraska.gov
04
County
RICHARDSON COUNTY BOARD OF COMMISSIONERS MAY 7, ...richardsoncountyne.gov
05
Frequently Asked Questionsnemahacountyne.gov
06
Tax Doc
Property Assessment and Taxation Calendarrevenue.nebraska.gov
07
Homestead Exemption FAQsnemahacountyne.gov
08
County
County Assessornemahacountyne.gov
09
County
audit report of nemaha county july 1, 2023, through june 30 ...auditors.nebraska.gov
10
January 5, 2022nemahacountyne.gov
All sources verified as of 2025 Tax Year

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