Monday - Friday
7:30am - 4:30pm
The County Assessor has the duty to value all real and personal property in Thayer County in accordance with current state statutes and regulations. The County Assessor must hold a State of Nebraska Assessor's Certificate issued by the Nebraska Property Tax Administrator, and must obtain the necessary credits to maintain this certificate.
The County Assessor is responsible for discovering, listing, and valuing property for tax purposes. Additionally, the Assessor processes personal property schedules, homestead exemption applications, and permissive exemption applications.
Personal property is depreciable equipment used in a trade or business or in the production of income. If you hold or own any depreciable tangible personal property as of January 1st at 12:01 A.M. of the year for which the assessment is being made, you must file a Nebraska Personal Property Return. All returns are to be filed by May 1st. From May 2nd to June 30th, all schedules will receive a 10% penalty and on or after July 1st, the penalty increases to 25% of the tax to be assessed. The filer's Federal Income Tax depreciation worksheet is requested along with the schedule.
Taxpayers who are 65 years or older by January 1st, have certain disabilities, or disabled Veterans of specified foreign wars may qualify for homestead exemptions. The taxpayer must OWN and OCCUPY the residence as well as meet certain income requirements (which are calculated according to the taxpayer's adjusted gross income). The income requirements may change yearly. Check with the Assessor's Office for more details.
Homestead exemption applications are accepted and processed according to State Statute. Applications are accepted from February 1st to June 30th.
Applications may be obtained from the Assessor's Office, or choose from the following links:
Permissive Exemption Applications are available in the County Assessor's Office or Online found at the link below. Educational, religious, charitable, or cemetery organizations may apply for exempt status to the County Board of Equalization.
Thayer County Assessor
- 225 N. 4th St.
- Room 202
- Hebron, NE. 68370
- PHONE: (402)-768-6417
- FAX: (402)-768-7232
- Office Hours: Monday - Friday 7:30am - 4:30pm
To qualify for Permissive Exemptions the property must meet the following criteria:
- BE OWNED by educational, religious, charitable or cemetery organizations. Or any organization for the exclusive benefit of any such educational, religious, charitable, or cemetery organization
- BE USED EXCLUSIVELY for educational, religious, charitable, or cemetery purposes
- NOT BE OWNED OR USED for FINANCIAL GAIN OR PROFIT to either the owner or the user
- NOT BE OWNED OR USED for the SALE OF ALCOHOLIC LIQUORS for MORE than 20 hours per week
- NOT BE OWNED OR USED by an organization which DISCRIMINATES in membership or employment based on race, color, or national origin