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Updated 2025 Tax Year

Sioux County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
0.207181 per $100 of assessed value (varies by special districts)
Exemptions
5+ Available
Section 1

How Property Tax Works

Sioux County, Nebraska operates on a property tax system that serves as the primary funding mechanism for essential local services including county government operations, public schools, emergency services, and infrastructure maintenance. Property taxes in Sioux County are assessed annually based on the assessed value of real and personal property, with the current tax rate for FY 2025-2026 set at 0.207181 per $100 of assessed value, as approved by the Sioux County Board of Commissioners in September 2025.

The effective property tax rate in Sioux County can vary significantly depending on your specific location within the county due to overlapping special taxing districts such as school districts, fire districts, and other municipal service areas. Property owners should expect their actual tax rate to differ based on these local district assessments. Nebraska assesses property at approximately 100% of market value, and while the state has no assessment cap, various tax credits may be available to qualifying property owners who submit the required applications.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Base County Levy0.207181Core county services and operations for FY 2025-2026
School DistrictVariesLocal school district levies (varies by district location)
Fire DistrictVariesRural fire protection services (if applicable)
Municipal ServicesVariesCity services for incorporated areas only
Bond IssuesVariesVoter-approved bond payments for infrastructure

Note: The 0.207181 rate represents the base Sioux County levy for FY 2025-2026. Your total effective rate will be higher due to additional special district assessments that vary by location within the county. Contact the Sioux County Assessor's office for your specific combined rate based on your property's location and applicable taxing districts.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Sioux 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 Sioux County are additional property tax assessments that occur when there are changes to property ownership, new construction, or improvements that increase the assessed value during the current tax year. These taxes are calculated based on the difference between the old and new assessed values, prorated for the remaining months in the tax year.

Common triggers for supplemental taxes include purchasing a home that was previously underassessed, completing new construction or major renovations, adding structures like garages or sheds, or installing improvements such as pools or decks. For example, if you complete a $50,000 home addition in October and your combined tax rate is 2.5%, you would owe approximately $208 in supplemental taxes ($50,000 × 0.025 × 3/12 months remaining in the tax year). Supplemental tax bills are typically issued within 60-90 days of the assessment change and have separate due dates from your regular property tax payments.

Example Calculation

$300,000 Home:

  • Assessed Value: $300,000
  • Homestead Credit Applied: -$2,000 (if qualified and applied)
  • Net Taxable Value: $298,000
  • Tax Rate: ~2.5% (including districts)
  • Annual Tax: $7,450
  • Monthly Escrow: $621

$600,000 Home:

  • Assessed Value: $600,000
  • Homestead Credit Applied: -$1,500 (reduced due to higher value)
  • Net Taxable Value: $598,500
  • Tax Rate: ~2.5% (including districts)
  • Annual Tax: $14,963
  • Monthly Escrow: $1,247

$1,000,000 Home:

  • Assessed Value: $1,000,000
  • Homestead Credit Applied: $0 (exceeds maximum value threshold)
  • Net Taxable Value: $1,000,000
  • Tax Rate: ~2.5% (including districts)
  • Annual Tax: $25,000
  • Monthly Escrow: $2,083

Note: Homestead credits require annual application and amounts shown are estimates. Actual rates vary by special taxing districts within Sioux County.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Sioux County require property tax escrow accounts, where monthly payments are collected along with your mortgage payment to cover annual property taxes. Your lender will analyze your tax bill annually and adjust monthly escrow payments accordingly, typically in conjunction with your loan anniversary date. Since Sioux County property taxes are paid in two installments (first half due July 1, second half due December 1), your lender will make payments on your behalf on these dates.

It's important to review your annual escrow analysis statement carefully, as changes in assessed value, tax rates, or qualifying for new tax credits can significantly impact your required monthly payments. If you believe your escrow account has been miscalculated due to tax credits you've applied for, contact your lender immediately with documentation. Property owners without mortgages can pay taxes directly to the Sioux County Treasurer's office and should mark these due dates on their calendar to avoid late payment penalties.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
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Section 6

Frequently Asked Questions

Q: When are property taxes due in Sioux County for the current fiscal year? A: For FY 2025-2026, the first half payment is due July 1, 2025, and the second half is due December 1, 2025. Payments must be received by 5:00 PM on the due date to avoid penalties.

Q: What tax credits are available and how do I apply? A: The primary credit available is the Homestead Credit, which caps annual assessment increases and provides exemption amounts based on property value. You must file an application with the County Assessor by the specified deadline - this credit is NOT automatic and requires annual verification of eligibility.

Q: How does the Homestead Credit work? A: The Homestead Credit limits how much your assessed value can increase annually (typically capped at 10% growth) rather than reducing your home's market value. It also provides exempt amounts that vary based on your home's total value, with higher-value homes receiving reduced or no exemption benefits.

Q: What happens if I pay my property taxes late? A: Late payments incur penalties and interest charges. Contact the Sioux County Treasurer's office immediately if you cannot make the due date to discuss payment options and understand the specific penalty structure.

Q: How often are properties reassessed in Sioux County? A: Nebraska law requires annual assessment updates. The County Assessor reviews property values each year, with physical inspections conducted on rotating cycles or when triggered by sales, permits, or other changes.

Q: Can I appeal my property assessment? A: Yes, you can protest your valuation with the County Board of Equalization. Deadlines for appeals are strictly enforced - typically you must file within 30 days of receiving your assessment notice.

Q: Are there online payment options available? A: Contact the Sioux County Treasurer's office directly for current online payment options and accepted payment methods. Many Nebraska counties offer online payment systems for property taxes.

Q: How do special district taxes affect my bill? A: Your location within Sioux County determines which special districts (school, fire, municipal) apply to your property. Each district sets its own levy rate, which is added to the base county rate. Your total effective rate depends on your specific combination of applicable districts.

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