The Thayer 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 July 31st, all schedules will receive a 10% penalty and after July 31st, 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.
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.