Faq
Are the Assessed Values available online?
Yes, the Assessed Values are available online through the Treasurer’s Taxes Online Program. You may also call the Assessor’s office 402-372-6000 or stop in and review the records. All Records are public records.
How is the assessed value determined?
The State of Nebraska requires that we value all residential, (includes farm improvements also), recreational and commercial properties at 100% of market value. The acceptable range is 92% to 100%. State law requires the property be valued according to past sales that have occurred over a 2 year period for residential and recreational and a 3 year period for commercial properties.
Agricultural land is to be valued at 75% of market value. Law requires study of past sales that occurred over a 3 year period for agricultural land. The acceptable range of value is 69% to 75%.
How do I protest my valuation?
First, contact the assessor’s office, they can explain how your property was valued. This also gives the assessor a chance to verify your records for possible errors and answer your valuation-related questions.
You may file an appeal of your valuation with the County Board of Equalization during the dates prescribed on your valuation notice. You may appeal your valuation only, not your tax bill. More detailed information: www.revenue.ne.gov/PAD/infoguide/Real_Property_Valuation_Protest_Info_Guide_2009.pdf
How do I convince the County Board of Equalization that my valuation should be lowered?
Present evidence that the assessor has valued your property above it’s market value or is not equalized with similar properties in the county.
What if I disagree with the County Board’s determination?
You may file an appeal to the Tax Equalization and Review Commission.
How are my taxes calculated?
Tax rates are established as a result of a budgetary process. Each governmental agency provides a budget that will cover the cost of maintaining their respective agency for a fiscal year. The budget requirements are totaled and that amount is divided by the total assessed value of property for that subdivision to establish the tax rate. The tax rate is stated as a percent or amount due for each $100 of assessed value. THE COUNTY ASSESSOR IS NOT RESPONSIBLE FOR ESTABLISHING THE TAX RATE. The assessed value determines your proportion of the requested budgets.
Can I protest my taxes?
No. You can only protest your valuation.
Who establishes a new physical address?
The City establishes the address for properties in the City limits.
The County Assessor’s office establishes the rural physical address (911 address).
Does the Assessor’s office have records of boundary lines?
The Assessor’s office maintains property records that consist of legal descriptions that are displayed with our GIS (Geographic Information System) and the Cadastral Books. Actual boundary lines for properities may require a Surveyor’s assistance.
What kind of improvements should be reported to the Assessor’s Office?
ALL improvements to real property are to be reported to the County Assessor’s office. If the value will be $2,500 or more, it must be reported BEFORE making the improvements to the property. The information statement is provided by the County Assessor’s office.
What is real property?
Real property includes all lots and land, buildings, fixtures and improvements, and mobile homes, which are used for residential, office, commercial, and agricultural purposes. for more detailed information: www.revenue.ne.gov/PAD/infoguide/real_property.pdf
What is taxable personal property?
Personal property is defined as tangible, depreciable income producing property including machinery and equipment, furniture and fixtures. For more detailed information: www.revenue.ne.gov/PAD/infoguide/personal_property.pdf
Who must file a Nebraska personal property return?
* Anyone that owns or holds any taxable, tangible personal property on January 1, 12:01 a.m. of each year.
* Anyone that leases personal property to another person.
* Anyone that leases personal property from another person.
* Anyone that brings personal property into Cuming County between January 1 at 12:01 a.m. and July 1, must list the property for assessment before July 31, unless it can be shown that the personal property was purchased after January 1 or that it was listed for assessment in another jurisdiction.
Who can file for a homestead exemption?
Persons over Age 65; Certain Disabled Individuals; or Certain Disabled Veterans and their Widow(er)s. All Groups must annually file an application or status certification and an income statement with the county assessor after February 1 and on or before June 30.
What is Greenbelt?
Greenbelt is a scenario whereby qualifying agricultural land may be valued without regard to market influences that cause the value to be inflated to an amount exceeding it’s agricultural value. This procedure allows property owners that wish to continue the agri-business nature of their property to do so without the value of their property being inflated by residential or commercial development. If you qualify for greenbelt you must file a form 456 in the Assessor’s Office before August 1st.
Where can I find Board of Supervisor and Board of Equalization minutes and agendas?
The Board of Supervisor and Board of Equalization minutes and current agendas are published on this website. The minutes of the meetings are also published in the legal newspaper within ten days of the meeting. All agendas, minutes and board corespondance is available at the County Clerk’s Office during regular business hours.
Where do I apply for a marriage license, how long in advance may I apply and is there a waiting period?
You may apply for a marriage license in any county in Nebraska. The Nebraska license will allow you to be married anywhere in Nebraska. The license is good for up to one year and there is no waiting period.
Do you need a blood test to apply for a marriage license?
No
What do I need to apply for a marriage license?
Photo ID (Driver’s License, ID Card or Passport)
Birth certificate, Social Security Number if a US citizen.
If either party was married before, the ending date of
the last marriage will be needed.
Can I get a copy of my divorce decree?
Yes, the cost is 25 cents per page.
When does a passport expire?
For persons under 16 a passport expires in five years. For persons 16 and over a passport expires after 10 years.
How much does a passport cost?
$135 for persons under 16 and $105 for persons 16 and older
passport card (land travel only) for persons under 16 $40 and for persons 16 and older $55
What do I need to get a passport?
Certified copy of birth certificate, one passport picture.
How long does it take to get a passport?
Allow six weeks.
Can I look at the naturalization papers?
Yes, but most of the information is turned over to the State Historical Society in Lincoln NE.
How do I get a Protection Order?
By filing an application with the Clerk of District Court. Forms are provided by the Court Clerk. Help filling out the form is available if needed.
Can we have a sign placed at this site? (stop sign, slow children, farm equipment, etc.)
An engineer study is required before any regulatory signs can be placed. All requests are reviewed and appropriate action taken.
Can someone look at a site where there’s a culvert, bridge or shoulder problem?
We will take the information and set a time mutually convenient to inspect the location.
Who do I contact to get gravel/maintenance on my township road?
Township Officials. Township Officials
Can I get a field entrance at my property?
The Board of Supervisors have set a policy that the county will provide one field entrance per tract. Cost of a tube, future repairs, extensions and additional entrances would be at the expense of the landowner. All entrances need to be reviewed by the Road Department and permission for location etc. must be obtained prior to construction.
When will the new bridge/culvert be completed at my location?
The County’s One and Six Year Plan can give an estimated date of completion. If the project is in the One Year Plan, we can determine the expected date.
How long do I have to change my motor vehicle license if I move?
New residents have 30 days
In State – renew in your new county seat when the plates expire.
How long do I have to change my driver’s license if I move?
New residents have 30 days
In state changes have 60 days
When are the Drivers Examiners in Cuming County?
Every Friday except holidays – 9:15 a.m.-12:00 p.m. & 1:00 p.m. – 4:00 p.m.
What to I need to title and license a vehicle if I am moving into Cuming County from another state?
Your current title and proof of insurance. You will need to bring the motor vehicle with you. An inspection by the Sheriff’s Department is needed before the vehicle can be titled or licensed.
What do I need to title and license a vehicle purchased in another state?
A title or manufactured certificate of origin properly assigned to you, proof of insurance and a bill of sale. You will need to bring the motor vehicle with you. An inspection by the Sheriff’s Department is needed before the vehicle can be titled or licensed.
What do I need to title and license a new or used vehicle?
A manufactured certificate of origin or a Nebraska title properly assigned to you, proof of insurance, Form 6 (sales tax) if purchased from a dealer in Nebraska or a bill of sale if purchased privately, lease agreement if a leased vehicle
(This information is for vehicles only. Trailers, ATV’s, motor homes and boats requirements may be different. Please contact the Treasurer’s Office at 372-6011)
What’s the procedure for getting a variance?
Request for variance is made to the Board of Adjustment through the Zoning Office.
What papers do I have to complete to have a conditional permit hearing?
For a conditional permit hearing, a completed application and a signed and notarized restrictive covenant are required, as well as a registered abstractor’s list of neighboring property owners and a survey.
When do I need a permit to expand my livestock operation?
A permit through a conditional permit hearing by the Planning Commission is required when the operation will change from one level to another, i.e., from 300 to 1000 to 1001 to 5000.
Can I build a new house at my location?
New construction varies in each district. A planning commission hearing or board of adjustment hearing is required for new construction on less than 160 acres or if there is already a home on the 160. A building permit is required for construction of all structures whether a hearing is required or not. Building permits may be obtained at the Zoning Office.
What is the minimum amount of acres required to sell an existing acreage?
There is no minimum amount stated but a conditional permit hearing is required which includes a permit application, survey, restrictive covenant, etc. if the footprint of the acreage is being changed.
Who can apply for Permissive Exemptions FAQ?
An organization that is educational, religious, charitable, and/or a cemetery may apply for a Permissive Exemption. There is a five (5) part statutory test that is prescribed for determining eligibility for educational, religious, and charitable, and cemetery property tax exemptions. The five (5) mandated criteria are ownership, exclusive use, not financial gain or profit, restricted alcoholic liquor sales and prohibited discrimination. The property must meet all five (5) criteria for the exemption to be allowed.
What do I have to do if I own a Mobile Home Park?
If you own a mobile home court, you must provide our office with an annual court report listing the date the mobile home was parked, the lot number it is located on, the owner of the mobile home, the make, year, width and length of the mobile home. The annual court report is required by January 15th of every year. Quarterly reports are due in by April 1st, July 1st, and October 1st for any changes occurring after the annual report.
What if I move my mobile home?
Before you move a mobile home a moving permit is required by the moving company. A permit will not be issued until the current taxes are paid up to date. That requires accelerating or making taxes due now instead of at the end of the year. Moving a mobile home without accelerating is punishable with a class four misdamenor.
What if I sell my mobile home?
When you sell your mobile home you must prorate the taxes yourself between buyer and seller. The county does not prorate taxes. You will sign the title off to the new owner and they will start the process all over again. If you sell a mobile home and the forms 521 and 402 are not filled out in our office by the new owner, the tax statement will remain in your name until this information is obtained.
Where do I go to register my mobile home?
When purchasing a mobile home the first step is to obtain a title from Auto Registration. Next you must come into our office and fill out two forms. The first form is a 521 Mobile Home transfer statement. This form lets us know who the buyer and seller is, how the home was transferred, where the home is currently located and where it is was at the time of purchase, basic information on the home itself, the legal description, and the purchase price. The second form is a form 402. This form lets us know who owns the land and who owns the improvement (home) on the land.
General Info
The Cuming County Dispatch Center answers calls for and dispatches for Bancroft, Beemer, West Point and Wisner Police Departments, Fire Departments and Rescue Squads. We also dispatch for the Cuming County Sheriff’s Office and answer their phone after hours. The Dispatch Center is separate from all of these departments. There is a Head Dispatcher who answers to and is directed by the E911 Board. This Board consists of a representative from Bancroft, Beemer, West Point, Wisner and a County Supervisor.
The Dispatch Center is Enhanced 911. This means that when someone in Cuming County dials 911 from a land line phone the computer screen in the Dispatch Center will show the phone number, the name of the party that number is registered to, the address and the Police, Fire and Rescue Department for that address. The Dispatcher still verifies that information with the caller to make sure the screen is correct. The Dispatch Center does not have Enhanced 911 for calls made from cellular phones. If the caller dials 911 from a cell phone, the number for that phone will appear on the screen but that is the only information we can obtain. It is important for the caller to know where they are so we can get help to them as quickly as possible.
There is only one Dispatcher on at a time in Cuming County.
The Dispatcher is responsible for:
answering the phone
dispatching the appropriate agency
performing Emergency Medical Dispatch for some 911 calls
checking license plates, driver’s histories, criminal histories for officers
entering warrants in the Law Enforcement computer system
confirming warrants if another county picks up someone on a Cuming County warrant
monitoring all radio traffic
monitoring the weather
anything else that may come up in the course of a shift
The Cuming County Dispatch Center’s non-emergency line is (402) 372-6009.
What do I need to bring?
You need to bring in anything you had for income. The forms that will have that information includes:
*Copy of Federal Tax Return
*Form W-2 from wages, salaries, fees, commissions, tips, and bonuses, ect
*Form SSA-1099from Social Security retirement income
*Form RRB-1099 from Tier I railroad retirement
*Form 1099-R, Form RRB-1099-R from Pensions, annuities, and IRA distributions
How do I file?
You must file between February 1st and June 30th EVERY YEAR in the Assessor’s Office.
You may either pick up your form and fill it out at home or bring all of your information in and we will fill it out for you.
What would disqualify me for my homestead?
If the home is valued over 200% of the County’s average assessed value of single family residential property.
If my income is over the amount allowed.
If I sell or leave my home before August 15th.
Who May file?
Qualified applicants include:
Persons over age 65
Certain disabled individuals
Certain disabled veterans and their widows
If I pay sales tax do I still have to pay Personal Property Tax?
Yes. There is a common misconception that you may choose to pay either the sales tax or property tax…this is not true.
When do I need to file my return?
The schedule must be signed every year between January 1st and May 1st letting us know what was owned as of January 1st. If a schedule is not signed by May 1st a 10% penalty will be added to the tax bill. If a schedule is not signed by August 1st a schedule will be prepared by our office for you and a 25% penalty will be added to the tax bill.
What information do I need for a Personal Property Return?
Information on a schedule includes: Name, Mailing Address, Physical Address, Description of Property, Year Property is Purchased, Number of Units Purchased, Years Depreciated, and Taxable Value. Years depreciated depends on the type of equipment.
Who must file a Nebraska personal property return?
Anyone that owns or holds any taxable, tangible personal property on January 1, 12:01 a.m. of each year.
Anyone that leases personal property to another person.
Anyone that leases personal property from another person.
Anyone that brings personal property into Cuming County between January 1 at 12:01 a.m. and July 1, must list the property for assessment before July 31, unless it can be shown that the personal property was purchased after January 1 or that it was listed for assessment in another jurisdiction.
What is taxable personal property?
Personal property is defined as tangible, depreciable income producing property including machinery and equipment, furniture and fixtures.
