(1) All real property in this state subject to taxation shall be assessed as of January 1 at 12:01 a.m., and such assessment shall be used as a basis of taxation until the next assessment unless the property is damaged real property as defined in section 77-1307 , in which case the assessed value for the damaged real property shall be adjusted as provided in sections 77-1307 to 77-1309 . (2) In any county with a population of at least one hundred thousand inhabitants according to the most recent federal decennial census, the county assessor shall provide notice of preliminary valuations to real property owners on or before January 15 of each year. Such notice shall be (a) mailed to the taxpayer or (b) published on a website maintained by the county assessor or by the county. (3) The county assessor shall complete the assessment of real property on or before March 19 of each year, except in any county with a population of at least one hundred thousand inhabitants according to the most recent federal decennial census, the county assessor shall complete the assessment of real property on or before March 25 of each year.
Neb. Rev. Stat. § 77-1301
Real property; assessment date; notice of preliminary valuation; damaged real property; adjustment
Applied in 11 court decisions — leading case Xerox Corp. v. Karnes (1986)
Most recently applied in Inland Ins. Co. v. Lancaster Cty. Bd. of Equal. (March 2024)
Laws 1903, c. 73, § 105, p. 422; R.S.1913, § 6420; Laws 1921, c. 125, § 1, p. 535; C.S.1922, § 5955; Laws 1925, c. 167, § 1, p. 439; C.S.1929, § 77-1601; Laws 1933, c. 130, § 1,…
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.