Rate Breakdown

Property taxes in Custer County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Custer County

Understanding your property tax begins with the assessment process. In Custer County, the County Assessor is responsible for valuing all real property within its jurisdiction. This valuation process aims to determine the property's fair market value as of January 1st each year. Your property's assessed value is then multiplied by the combined millage rates set by various local taxing authorities, such as the county, city, school districts, and natural resource districts (NRDs). A mill is one-tenth of a cent ($0.001) per dollar of assessed value. These rates are determined annually based on the budgets required by each taxing entity and the total assessed value of property within their boundaries. The resulting figure is your annual property tax liability.

Available Exemptions

Nebraska offers several property tax relief programs that can significantly reduce your tax burden. To apply for most exemptions, contact the Custer County Assessor's office.

• Homestead Exemption: Available to qualified homeowners on their principal residence. Eligibility is based on age (65 or older), disability, or veteran status, combined with income limitations. This exemption can reduce the taxable value of your home.
• Senior Citizen & Disability Exemptions: These are typically handled through the Homestead Exemption program, offering relief for qualifying seniors and individuals with disabilities.
• Veteran Exemptions: Disabled veterans (100% service-connected disability as determined by the VA) and their un-remarried surviving spouses may be eligible for a significant exemption on the assessed value of their primary residence.

Payment Schedule & Deadlines

Property taxes in Custer County are due annually, but homeowners have the option to pay in two installments. The Custer County Treasurer's office is responsible for collecting these payments.

• The first half of your property taxes for the previous year is due on or before December 31st of the current year.
• The second half is due on or before June 30th of the following year.

It is important to meet these deadlines, as late payments incur statutory interest charges and penalties. Continued delinquency can eventually lead to the property being offered for tax sale.

Appealing Your Assessment

If you believe your property's assessed value is incorrect, you have the right to appeal. The process in Custer County typically involves these steps:

1. Informal Review: First, contact the Custer County Assessor's office. Often, simple errors or misunderstandings can be resolved directly with their staff.
2. Formal Protest: If an informal review doesn't resolve the issue, you can file a formal protest with the Custer County Board of Equalization. The protest period is typically from June 1st through June 30th annually.
3. Provide Evidence: When protesting, it's crucial to provide evidence supporting your claim, such as recent appraisals, sales data of comparable properties, or photos illustrating property defects that affect value. The Board will review your evidence and issue a decision.