F.A.Q.s
Clerk
Q. How do I register to vote?
A. You can register in person at the County Clerk’s Office or download the Voter Registration form from the Secretary of State’s website. (See Elections)
Q. What does a person need to do to be placed on the Commissioners’ Meeting Agenda?
A. Contact the county clerk.
Q. Does Banner County have zoning regulations?
A. No.
Q. Does Banner County have a program for predator control?
A. Yes. Banner County contracts with the U.S.D.A. and has a Wildlife Specialist -
Matt Anderson
Phone: 308-672-9171
Email: matt.j.anderson@aphis.usda.gov
Treasurer
Q. When is the driver’s license examiner in Banner County?
A. The examiner is at the courthouse the third Wednesday of every month from 1:00 p.m. to 4:00 p.m.
Q. When are property taxes due?
A. Property taxes are due by December 31st, but are not considered delinquent until May 1st and September 1st. Delinquent taxes will incur an annual interest penalty of 14%.
Q. Can I renew an automobile registration prior to its expiration month?
A. No.
Highway Superintendent
Q. What do I do if I need my driveway plowed or graded?
A. Contact the Road Department or County Treasurer to request an application, or you may download the form from the Highway Superintendent’s site. Once the approved application is on file, you can call when you would like the work done, and it will be added to the schedule.
GENERAL
Q. How are my taxes calculated?
A. Tax rates are established as a result of a budgetary process. Each governmental agency provides a budget for a fiscal year. The budget requirements are totaled and that amount is divided by the total assessed value of all property to establish the tax rate. The tax rate is stated as a percent for each $100 of assessed value. THE COUNTY ASSESSOR IS NOT RESPONSIBLE FOR ESTABLISHING THE TAX RATE.
Q. What is taxable personal property?
A. Personal property is defined as tangible, depreciable income producing property including machinery and equipment, furniture and fixtures.
Q. Who must file a Nebraska personal property return?
A. Anyone that owns or holds any taxable, tangible personal property on January 1, 12:01 a.m. of each year.
Q. Can I protest my taxes?
A. No, you can only protest your valuation.
Q. How do I protest my valuation?
A. You will receive your valuation notices the first of June. If you have any questions, please contact the assessor’s office to correct possible errors and to answer your questions. You may file an appeal of your valuation with the county board of equalization during the dates stated on your valuation notice.
Q. How do I convince the county board of equalization that my valuation should be lowered?
A. Present evidence that the assessor has valued your property above its market value or is not equalized with similar properties in the county.
Q. What if I disagree with the county board’s determination?
A. You may file an appeal to the Tax Equalization and Review Commission.
Q. What if my address is incorrect?
A. When you purchase a property, the deed is accompanied by a Form 521—Real Estate Transfer Statement that shows the name and address to which the tax statements should be sent. This can be by email, fax, mail, or by visiting our office.
Q. How does the Assessor’s office value my property?
A. Land values are derived from the selling price of land sold within prior 3 years. House values are set by using replacement cost new les less depreciation. Both agland and residential values must be within a percentage of market values as established by the Nebraska legislature. Residential and commercial property is to be at 100% of market value; agland at 75% of market. A range of 92% to 100% is allowed for residential and a range of 69% to 75% for agland. Sales information is available at the assessor’s office.
Q. How often will the Assessor’s office visit my property?
A. State law requires us to visit your property no less than every 6 years for review.
Q. Do I need to contact the Assessor’s office if I remodel my house or build a new building?
A. Yes, you are responsible for completing an Improvement Information Statement before December 31 for any improvements made during the year in the amount of $2,500 or more. These forms are available at the assessor’s office or can be downloaded from the website HERE.
Q. What do I need to do if I own a mobile home and sell it?
A. Before a mobile home can be moved, a moving permit is required by the moving company. This permit will not be issued until the current taxes are accelerated and paid for the entire year. Moving a mobile home without accelerating the taxes is a Class IV misdemeanor.
HOMESTEAD EXEMPTIONS
Q. Who may file?
A. Qualified applicants include
Persons over age 65
Certain disabled individuals
Certain disabled veterans and their widows
Q. What would disqualify me for my homestead?
A. If...
Your home is valued over the maximum allowed
Your income is over the amount allowed
You sell or leave your home before August 15th
Q. How do I file?
A. You must file between February 1 and June 30 EVERY YEAR. After the first year you will receive a preprinted form. You may either fill it out and return to the assessor’s office or you may bring your information in and we will help you complete the form.
Q. What do I need to bring?
A. You need to bring anything that shows the income you received during the previous year.
W-2 form wages, salaries, fees, etc.
Form SSA-1099 from Social Security retirement income
Form RRB-1099 from Tier I railroad retirement
Form 1099-R from pensions, annuities, and IRA distributions; 1099-INT and 1099 DIV from taxable interest and dividends
Certain tax exempt interest and dividends
Federal Income tax showing the Adjusted Gross income
Q. What if my income exceeds the amount allowed for qualification?
A. If you make more than the state allowable income, you may subtract the amount of out-of-pocket medical expenses you paid which included:
Premiums and supplements to insurance
Payments to doctors, dentists, osteopaths, nurses, chiropractors, or other licensed medical practitioners
Purchase of medical equipment such as glasses, contacts, dentures, hearing aids, or crutches
Payments for prescriptions and/or insulin (Do not include any medications purchased over the counter)
Q. What if I sell my house prior to August 15th?
A. If you sell your house and purchase another home within Nebraska prior to August 15 you may file a Transfer Statement to move your Homestead exemption to the new property.
Q. How do I qualify as a Disabled Veteran or their widow?
A. The exemption is for a veteran totally disabled due to a non-service connection or illness or accident. This requires a certification from the Veteran’s office. Contact the assessor’s office for the forms.
PERSONAL PROPERTY
Q. What is taxable personal property?
A. Personal property is defined as tangible, depreciable income producing property including machinery and equipment, furniture and fixtures.
Q. What information do I need for a Personal Property return?
A. You will need a description of the property, year purchased, number of units purchased, and taxable value. This information can be found on the depreciation worksheet used to file your Federal Income tax return.
Q. When do I need to file a return?
A. The schedule must be signed every year between January 1 and May 1 listing the items owned as of January 1. If a schedule is not signed by May 1, a 10% penalty will be added to the tax bill. If a schedule is not signed by August 1, a schedule will be prepared by our office and a 25% penalty will be added to the tax bill.
Q. What if I expense my equipment as a section 179 deduction?
A. Equipment expensed as a section 179 is still taxable on your personal property schedule.
Q. If I pay sales tax do I still have to pay Personal Property tax?
A. Yes. Personal property must be filed whether you pay sales tax on the equipment or not.
Q. Can I protest my value, penalties, or tax amounts?
A. No. Personal property is a self-assessment law. We use the value that you have provided from your depreciation schedule. Penalties cannot be waived unless incorrectly imposed or calculated.