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Updated 2025 Tax Year

Perkins County
Property Tax Guide

Everything you need to know about property taxes in Perkins 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
1.1129% average (varies by location and taxing districts within county)
1st Due
Dec 31
2nd Due
Apr 30
Exemptions
5+ Available
Section 1

How Property Tax Works

Perkins County, Nebraska operates under a property tax system that funds essential local services including schools, county government, municipalities, and various special districts. Property taxes are the primary source of revenue for these local services, with the county serving as the collection agent for all taxing jurisdictions within its boundaries.

For the 2025 levy year, Perkins County has an average property tax rate of 1.1129%, which is slightly above Nebraska's statewide average of approximately 1%. However, your actual tax rate will vary depending on your specific location within the county, as different areas are served by different school districts, municipalities, fire districts, and other special taxing jurisdictions. The total tax rate for any property is the sum of all applicable district levies, which can result in rates ranging from approximately 0.9% to 1.3% across different areas of Perkins County.

Section 2

What Makes Up Your Tax Bill

ComponentRate (2025 Levy)Description
County General~0.20%Basic county services, roads, law enforcement
School District~0.60-0.75%K-12 education (varies by district)
ESU (Educational Service Unit)~0.02%Regional educational services
Community College~0.08%Mid-Plains Community College
Municipality~0.05-0.15%City services (if within city limits)
Fire District~0.02-0.05%Rural fire protection
Natural Resources District~0.01%Water and soil conservation
Total Average1.1129%Combined rate varies by location

Note: These rates apply to the 2025 levy year and are collected in 2025. Actual rates vary significantly based on which school district, municipality, and special districts serve your property. Contact the Perkins County Assessor for your specific tax rate calculation.

Section 3

When Are Property Taxes Due?

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

First Installment
Dec 31
Delinquent after Dec 10
Second Installment
Apr 30
Delinquent after Apr 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 Perkins County are triggered when there are changes in property ownership or improvements that occur after the January 1 assessment date but before the end of the tax year. The most common triggers include new construction, completion of building projects, subdivisions, or ownership transfers that reveal previously unreported improvements.

When supplemental taxes are levied, they are calculated by applying the current year's tax rate to the difference between the new assessed value and the original assessed value, prorated for the portion of the tax year remaining. For example, if a $100,000 addition to your home is completed and assessed in July, you would owe supplemental taxes on that $100,000 at your property's tax rate (approximately 1.11%) for the remaining 6 months of the tax year, resulting in a supplemental bill of approximately $555. Supplemental tax bills are typically mailed within 30-60 days of the assessment and have their own due dates separate from regular property tax installments.

Example Calculation

Property Value: $300,000

  • Assessed Value (100% of market): $300,000
  • Less: Homestead Credit (if applicable): -$0 to -$3,000
  • Net Taxable Value: $297,000 to $300,000
  • Annual Tax (@ 1.1129%): $3,305 to $3,339
  • Monthly Escrow: $275 to $278

Property Value: $600,000

  • Assessed Value (100% of market): $600,000
  • Less: Homestead Credit (if applicable): -$0 to -$6,000
  • Net Taxable Value: $594,000 to $600,000
  • Annual Tax (@ 1.1129%): $6,611 to $6,677
  • Monthly Escrow: $551 to $556

Property Value: $1,000,000

  • Assessed Value (100% of market): $1,000,000
  • Less: Homestead Credit (if applicable): -$0 to -$10,000
  • Net Taxable Value: $990,000 to $1,000,000
  • Annual Tax (@ 1.1129%): $11,018 to $11,129
  • Monthly Escrow: $918 to $927

Note: Tax credits shown require annual application and are not automatic. Actual rates vary by location within the county based on local taxing districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders require property tax escrow accounts for Perkins County properties, collecting monthly payments as part of your mortgage payment to cover property taxes and insurance. Your lender will analyze your annual tax bill and divide it by 12 to determine the monthly escrow amount, typically adding a small cushion to account for potential tax increases.

Property taxes in Perkins County are paid in two installments: the first half is due June 1st, and the second half is due November 1st. Your mortgage servicer will pay these bills directly from your escrow account on or before the due dates. Lenders are required to provide annual escrow statements showing all deposits and payments, and they must conduct yearly analyses to ensure the correct amount is being collected. If there's a shortage, it may be paid over 12 months or immediately, and any surplus over $50 is typically refunded to the borrower.

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 Perkins County for 2025? A: Property taxes are due in two installments: first half due June 1st and second half due November 1st. Taxes become delinquent if not paid by these dates.

Q: What tax credits are available and how do I apply? A: Nebraska offers several tax credits including the Homestead Exemption for qualifying homeowners, disabled veteran credits, and elderly/disabled credits. All credits require annual application through the Perkins County Assessor's office, typically with a deadline of June 30th for the following tax year.

Q: How does the Homestead Credit work? A: The Homestead Credit doesn't reduce your home's market value but instead provides a credit against your tax bill. It also caps annual assessment increases to protect against rapid valuation growth. You must apply annually, and the credit amount depends on your income and property value.

Q: When are properties reassessed in Perkins County? A: Nebraska requires annual assessment of all property as of January 1st each year. The Perkins County Assessor reviews market data and may adjust values annually to reflect current market conditions.

Q: How do I appeal my property assessment? A: File a protest with the Perkins County Board of Equalization by July 25th. If unsatisfied with their decision, you can appeal to the Nebraska Tax Equalization and Review Commission by August 24th.

Q: What are the penalties for late payment? A: Interest begins accruing on delinquent taxes immediately after the due date. Additional penalties may apply, and properties can eventually be subject to tax sale proceedings if taxes remain unpaid.

Q: Can I pay property taxes online? A: Contact the Perkins County Treasurer's office to inquire about online payment options, as availability varies by county. Many Nebraska counties offer online payment systems for property taxes.

Q: Why do tax rates vary within Perkins County? A: Different areas are served by different school districts, fire districts, municipalities, and other special taxing jurisdictions. Your total tax rate is the sum of all applicable district levies for your specific location.

Q: How do special district taxes work? A: Special districts like school districts, fire districts, and municipalities levy their own taxes to fund specific services. These levies are collected together with county taxes on your property tax bill, with each district setting its own rate based on budget needs.

Q: What happens if I disagree with a supplemental tax bill? A: You can contest supplemental assessments using the same appeal process as regular assessments. Contact the Perkins County Assessor's office within the specified time frame shown on your supplemental tax notice.

Verified Sources

Backed by 10 Official Government Sources

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

01
Tax Doc
2025 Certificate of Taxes Levied Reports (CTL) as of ...revenue.nebraska.gov
02
Tax Doc
2025 REPORTS AND OPINIONS OF THE PROPERTY TAX ...revenue.nebraska.gov
03
2024revenue.nebraska.gov
04
Personal Propertyperkinscounty.ne.gov
05
Tax Doc
Nebraska Taxes Onlinenebraskataxesonline.us
06
Tax Doc
The Basics of Nebraska's Property Taxnebraskalegislature.gov
07
Homestead Exemptionsperkinscounty.ne.gov
08
County
Perkins County - Nebraska Department of Revenuerevenue.nebraska.gov
09
Office Servicesperkinscounty.ne.gov
10
Download results as a csv fileleg.ne.gov
All sources verified as of 2025 Tax Year

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