Welcome to the Clay County Assessor’s Office
| Brenda
Hansen Joni Hoy Shelly Ives Whitney Winter |
Assessor Certified Assistant Clerk Clerk |
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Responsibilities
The County Assessor has the duty to value all real and personal property in Clay County in accordance with current state statutes and regulations. These values are used as a basis for the county board to levy taxes. 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. In addition, the Assessor processes personal property schedules, homestead exemption applications, and permissive exemption applications.
Personal Property
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. More information on personal property in Nebraska can be obtained at https://revenue.nebraska.gov/PAD/personal-property
Homestead Exemptions
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 criteria. Applications may be obtained from the Assessor’s Office and are accepted from February 1st to June 30th. Applications can also be found at https://revenue.nebraska.gov/PAD/homestead-exemption
Permissive Exemptions
All property in the State of Nebraska is subject to property tax, unless an exemption is mandated or permitted by the Nebraska Constitution or by legislation. Government-owned property used for a public purpose is exempt. If the government-owned property is not used for public purpose, it may be considered taxable Permissive exemptions require application, and the party seeking an exemption must show that the property is eligible for the exemption. To apply for an exemption, applications must be filed by December 31 for an exemption in the following year. Permissive exemptions may be allowed based on the inherent nature of the property, the ownership of the property, the use of the property, or a combination of these factors. Applications are sent to property owners who received the exemption the previous year in November. Applications may also be found at https://revenue.nebraska.gov/about/forms/pad-forms
