Rate Breakdown

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

How Property Tax Works in Howard County

In Howard County, property taxes are determined by two primary factors: the assessed value of your property and the local tax rate, known as the mill levy. Each year, the Howard County Assessor determines the "actual value" of your real property based on market data, physical inspections, and sales of comparable properties. Per Nebraska state law, residential and commercial properties are generally assessed at 100% of their market value.

Once the total assessed value is established, the county applies a mill levy. A "mill" represents $1 of tax for every $1,000 of assessed value. Your final tax bill is calculated by multiplying your property’s assessed value by the combined mill rate of all local taxing entities, including the county, school districts, cities, and community colleges. These rates vary significantly depending on your specific location within the county.

Available Exemptions

Nebraska offers several programs to provide tax relief for qualifying homeowners. These exemptions can significantly reduce your annual tax burden:

• Homestead Exemption: Designed to assist seniors (age 65 and older), certain veterans with service-connected disabilities, and individuals with specific permanent disabilities. This program reduces the taxable value of a primary residence.
• Disabled Veteran Exemption: Available to veterans who have a 100% service-connected disability or are drawing compensation from the VA for the loss of use of specific limbs or sight.
• Permissive Exemptions: Certain religious, charitable, or educational organizations may qualify for property tax exemptions upon application to the County Assessor.

Eligibility requirements and income limitations apply for most exemptions. Residents are encouraged to contact the Howard County Assessor’s office annually to ensure they are maximizing available benefits.

Payment Schedule & Deadlines

Property taxes in Howard County are collected by the County Treasurer. Taxes are levied for the calendar year and are typically due in two equal installments to avoid interest penalties:

• First Half: Due on May 1st. It becomes delinquent if not paid by May 31st.
• Second Half: Due on September 1st. It becomes delinquent if not paid by September 1st.

If taxes remain unpaid after these dates, interest accrues monthly at the statutory rate determined by the State of Nebraska. Persistent delinquency may eventually lead to a tax lien sale, where the county sells the tax certificate on the property to recover owed funds.

Appealing Your Assessment

If you believe your property’s assessed value exceeds its actual market value or is inequitable compared to similar properties, you have the right to file a protest. The process begins with the Howard County Board of Equalization. Protests must be filed within the designated window, typically in June, following the issuance of the Notice of Valuation Change. You will need to provide documentation, such as recent appraisals, photographs, or sales data of similar homes, to support your claim for a valuation adjustment.