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Updated 2025 Tax Year

Rock County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
0.365791% total rate for 2025, varies by district (school, fire, special districts)
1st Due
Dec 31
2nd Due
Apr 30
Exemptions
4+ Available
Section 1

How Property Tax Works

Rock County, Nebraska operates under a property tax system that serves as the primary funding mechanism for essential local services including public schools, county government operations, fire protection, and various special districts. Property taxes in Rock County are collected annually and based on the assessed value of real estate and personal property within the county boundaries.

For tax year 2025, Rock County has a total property tax rate of 0.365791%, which is significantly lower than the Nebraska state average of approximately 1%. However, actual tax rates vary by location within Rock County depending on which school district, fire district, natural resources district, and other special taxing jurisdictions serve your specific property. Property owners should verify their exact tax rate by reviewing their individual tax statement, as rates can differ substantially between areas served by different combinations of local taxing authorities.

The county assessor determines property values, while various local governing bodies set the levy rates that determine your final tax obligation. Property taxes attach as a lien on January 1st of each year and are based on the assessed value as of that date.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County GeneralVariesBasic county operations and services
School DistrictVariesLocal school district operations and bond payments
Fire DistrictVariesFire protection services (where applicable)
Natural Resources DistrictVariesSoil and water conservation programs
Community CollegeVariesWestern Nebraska Community College support
Total Rate (FY 2025-2026)0.365791%Combined rate for Rock County

Note: The above rate represents the overall county average for levy year 2025. Individual property tax bills will show the specific combination of taxing districts that apply to your property location. Rates are subject to change annually based on budget requirements and property valuation changes. School district rates typically comprise the largest portion of your property tax bill and can vary significantly between districts within the county.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Rock 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 Rock County are additional property tax assessments that occur when there are changes to property ownership, improvements, or corrections to assessed values during the tax year. These taxes are calculated from the date of the triggering event through the end of the current tax year.

Common triggers for supplemental taxes include: new construction completion, property ownership transfers, additions or improvements to existing structures, and corrections to assessment errors. The supplemental tax amount is calculated by applying the current tax rate to the difference between the old and new assessed values, prorated for the portion of the tax year remaining.

For example, if a property owner completes a $100,000 home addition in Rock County on July 1st, and the improvement increases the assessed value by $80,000, the supplemental tax would be approximately $146 ($80,000 × 0.365791% × 6/12 months). Supplemental tax bills are typically mailed separately from regular annual tax statements and have their own payment due dates.

Example Calculation

Property Value: $300,000

  • Assessed Value: $300,000 (100% of market value)
  • Less: Homestead Exemption (if qualified): $0 (exemption limits assessment increases, doesn't reduce current value)
  • Net Taxable Value: $300,000
  • Annual Tax: $300,000 × 0.365791% = $1,097
  • Monthly Escrow: ~$91

Property Value: $600,000

  • Assessed Value: $600,000 (100% of market value)
  • Less: Available Tax Credits (application required): Varies
  • Net Taxable Value: $600,000
  • Annual Tax: $600,000 × 0.365791% = $2,195
  • Monthly Escrow: ~$183

Property Value: $1,000,000

  • Assessed Value: $1,000,000 (100% of market value)
  • Less: Available Tax Credits (application required): Varies
  • Net Taxable Value: $1,000,000
  • Annual Tax: $1,000,000 × 0.365791% = $3,658
  • Monthly Escrow: ~$305

Note: All tax credits require separate applications and are not automatically applied. Homestead exemptions for seniors and disabled individuals may provide additional tax relief but require annual application by June 30th.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Rock County require borrowers to establish an escrow account to ensure property taxes are paid on time. Your lender collects monthly escrow payments as part of your mortgage payment and remits property taxes directly to the Rock County Treasurer when due.

Property taxes in Rock County are paid in two installments: the first installment is due June 1st, and the second installment is due November 1st. Your lender will typically pay each installment before the due date to avoid penalties. The escrow account is analyzed annually to ensure adequate funds are collected, and your monthly payment may be adjusted based on changes in tax rates or assessed values.

Property owners should verify that their lender has current contact information and review their annual escrow analysis statement carefully. If you pay taxes directly without escrow, ensure payments are received by the Rock County Treasurer by the due dates to avoid penalty charges. Online payment options and automatic payment plans may be available through the county treasurer's office.

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 Rock County for fiscal year 2025-2026? A: The first installment is due June 1, 2026, and the second installment is due November 1, 2026.

Q: What tax credits are available and do they require application? A: Rock County offers homestead exemptions for qualifying seniors (65+) and disabled individuals. These are tax credits that require annual application by June 30th. The senior exemption can provide up to $40,000 in taxable value reduction, while disabled exemptions may exempt properties valued up to $110,000. Applications are NOT automatic and must be filed with the county assessor.

Q: How does the Homestead Exemption work? A: The Homestead Exemption caps annual assessment increases rather than reducing current market value. It limits how much your assessed value can increase each year, providing tax stability. You must apply annually by June 30th to maintain this protection.

Q: When are properties reassessed in Rock County? A: Rock County conducts property assessments annually with values determined as of January 1st each year. Assessment notices are typically mailed in spring.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Rock County Board of Equalization by June 30th following receipt of your assessment notice. Contact the County Assessor's office for appeal forms and procedures.

Q: What are the penalties for late tax payments? A: Nebraska law imposes penalties and interest on delinquent property taxes. Contact the Rock County Treasurer for current penalty rates and payment options.

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

Q: Why do tax rates vary within Rock County? A: Your total tax rate depends on which school district, fire district, and other special taxing jurisdictions serve your property. Different combinations of these districts create varying total tax rates across the county.

Q: Who do I contact about personal property tax filings? A: Personal property must be filed with the County Assessor by May 1st annually to avoid penalties. Contact the Rock County Assessor's office at the contact information provided on assessment forms.

Q: How are special district taxes determined? A: Each special district (school, fire, NRD, etc.) sets its own levy rate annually based on budget requirements. These individual rates combine to create your total property tax rate.

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