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Updated 2025 Tax Year

Sarpy County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
0.354316 base rate for FY 2025-2026, varies significantly by location due to overlapping taxing districts (school, fire, municipal)
Exemptions
5+ Available
Section 1

How Property Tax Works

Sarpy County property taxes fund essential county services including public safety, roads and infrastructure, parks and recreation, and general government operations. Property taxes provide approximately 53.6% of the county's revenue for governmental operations. The property tax system is based on assessed property values, which are determined by the Sarpy County Assessor's office and subject to various tax rates depending on your location within the county.

Your actual property tax rate varies significantly based on your specific location within Sarpy County due to overlapping special taxing districts such as school districts, fire districts, natural resources districts, and municipal bonds. The county's base tax rate for FY 2025-2026 is 0.354316, but when combined with school districts, municipalities, and other special districts, total effective rates typically range from approximately 1.8% to 2.4% of assessed value. Property is assessed at 100% of market value in Nebraska, making it important to understand available tax credits that can reduce your final tax bill.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County General0.354316Base Sarpy County operations (FY 2025-2026)
School DistrictsVariesLocal school district levies (varies by district)
MunicipalVariesCity/village taxes (if within municipality)
Fire DistrictsVariesRural fire protection districts
Natural ResourcesVariesPapio-Missouri River NRD
Community CollegeVariesMetropolitan Community College levy
Special AssessmentsVariesInfrastructure improvements, bonds

Note: The rates shown reflect the FY 2025-2026 levy year. Your total effective rate depends on which special taxing districts serve your specific property location. School district rates typically represent the largest component beyond the county base rate. Contact the Sarpy County Assessor at (402) 593-2214 for your property's complete tax district breakdown.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Sarpy 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 are additional property tax bills issued when there are changes to property ownership, new construction, or improvements that increase assessed value during the tax year. These taxes cover the difference between what was originally billed and what should have been billed based on the property changes.

Common triggers include: change of ownership that removes previous tax credits, completion of new construction or major renovations, subdivision of property, or corrections to property characteristics. Supplemental taxes are calculated by taking the difference in assessed value (new minus old) and multiplying by your total tax rate, then prorated for the remaining months in the fiscal year.

Example: If you complete a $100,000 home addition in March and your total tax rate is 2.0%, your supplemental tax would be approximately $1,333 ($100,000 × 0.02 × 8 months remaining ÷ 12 months). Supplemental tax bills are typically issued within 60-90 days after the assessor processes the change.

Example Calculation

$300,000 Home

  • Assessed Value: $300,000 (100% of market value)
  • Homestead Credit Applied: Varies (caps assessment increases, requires application)
  • Total Tax Rate: ~2.0% (varies by district)
  • Annual Tax: ~$6,000
  • Monthly Escrow: ~$500

$600,000 Home

  • Assessed Value: $600,000 (100% of market value)
  • Homestead Credit Applied: Varies (caps assessment increases, requires application)
  • Total Tax Rate: ~2.0% (varies by district)
  • Annual Tax: ~$12,000
  • Monthly Escrow: ~$1,000

$1,000,000 Home

  • Assessed Value: $1,000,000 (100% of market value)
  • Available Credits: Limited (income restrictions may apply)
  • Total Tax Rate: ~2.0% (varies by district)
  • Annual Tax: ~$20,000
  • Monthly Escrow: ~$1,667

Important: All tax credits require annual application and are not automatically applied. Homestead credits limit assessment increases rather than reducing market value. Contact the Sarpy County Assessor for specific credit eligibility and application requirements.

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Section 5

Escrow & Property Taxes

Most mortgage lenders require property tax escrow accounts to ensure timely payment of property taxes. Your lender collects monthly payments equal to 1/12 of your estimated annual property tax bill plus insurance premiums. The escrow account must maintain a minimum balance, typically 2-3 months of payments.

Property taxes in Sarpy County are paid in two installments. The first half is typically due in late December/early January, and the second half is due July 31st. Your lender will make these payments directly from your escrow account to the Sarpy County Treasurer. You should receive annual escrow statements showing account activity, and your monthly payment may be adjusted based on actual tax bills and account balance requirements.

If you pay your own taxes without escrow, you can pay online, by mail, or in person at the Sarpy County Treasurer's office. Late payments incur penalties and interest charges that begin accruing after the due date.

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 Sarpy County for FY 2025-2026? A: Property taxes are paid in two halves. The first half is typically due by December 31st, and the second half is due July 31st. Contact the Treasurer's office at (402) 593-2149 for exact dates.

Q: What tax credits are available and do I need to apply? A: The primary credit is the Homestead Credit, which limits annual assessment increases and requires annual application between February 2nd and June 30th. Additional credits may be available for veterans, disabled individuals, and seniors. All credits require application - none are automatic.

Q: How does the Homestead Credit work? A: The Homestead Credit doesn't reduce your home's market value but limits how much your assessed value can increase each year. You must apply annually between February 2nd and June 30th. Applications are due July 1st and must be filed with the Sarpy County Assessor's office.

Q: How often are properties reassessed? A: Nebraska law requires annual assessment updates to reflect current market values. The Sarpy County Assessor reviews property values yearly, with physical inspections on rotating cycles or when significant changes occur.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Sarpy County Board of Equalization by June 30th following the assessment notice. Contact the Assessor's office at (402) 593-2214 for appeal forms and procedures.

Q: What are the penalties for late payment? A: Late payments incur interest and penalty charges. Interest accrues monthly on delinquent amounts, and additional penalties apply for extended delinquency. Contact the Treasurer's office for current penalty rates.

Q: Can I pay my property taxes online? A: Yes, Sarpy County offers online payment options through their website. You can also pay by mail, phone, or in person at the County Treasurer's office located in Papillion.

Q: Why did my tax bill increase when my assessment didn't change much? A: Tax increases can result from higher tax rates due to increased budgets by the county, school districts, or other special taxing districts, even if your assessed value remains stable.

Q: What special districts might affect my property tax rate? A: Common special districts include school districts, fire protection districts, Papio-Missouri River Natural Resources District, Metropolitan Community College, and various municipal improvement districts. Your specific combination depends on your property location.

Q: Do I still qualify for Homestead Credit if I rent out part of my home? A: Homestead Credit eligibility has specific occupancy requirements. Contact the Sarpy County Assessor's office at (402) 593-2214 to determine if rental income affects your eligibility for this credit.

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