The Sheridan County Assessor's Office is located on the main floor of the Courthouse. As you come in the front door turn left down the hall, it is the first office on your right. This is the place to go to check your properties assessed values or file your personal property schedule.
Personal Property Schedules
Personal property used to generate income is taxable. Personal property forms must be filed annually with the Sheridan County Assessor by May 1. To file your schedule bring your Federal Depreciation Worksheet into the Assessors Office and they will assist you.
Functions of the Assessors Office
The Sheridan County Assessor has the duty to value all real and personal property in the county as a basis for the county board to levy taxes. The assessor must be certified by the Department of Revenue Property Assessment Division in order to hold office and annually attend a training session to obtain the required continuing education hours to be recertified.
As the forth largest county in the state, by area, Sheridan County is 69 miles long and 36 miles wide. There are nine towns and villages and 8,162 real property parcels in the county. State statutes require that each parcel must be re-visited once each six years. Inventory of all taxable property includes quantity, quality, and important characteristics.
- Discovering, listing, and valuing all taxable property in the county
- Determination of the extent of taxability of each property
- Estimation of market value of each taxable property
- Calculation of the assessed value of each property
- Preparation and certification of the assessment roll
- Notification to the owners of the assessed value of their properties
Upon appeal by the property owner, appearance and defense of both value estimate and methods used to establish value
Note: In order that improvements to real property are properly assessed for property tax purposes, no building amounting to a value of two thousand five hundred dollars or more shall hereafter be erected, or structurally altered or repaired, and no electrical, heating, plumbing, or other installation or connection, or other improvement to real property, amounting to a value of two thousand five hundred dollars or more, shall hereafter be made until an information statement has been filed with the county assessor in the county in which the improvement is to be made. - Nebraska Revised Statute 77-1318.01 A pdf copy of the Improvement Information Statement is available at Improvement Information Statement and must be filed with the Assessor when a building permit is not required.
The Assessor is responsible for processing homestead exemption applications for low income elderly and disabled veterans who live in their own homes. homestead exemption requirements can be found on the Department of Revenue website.
If you feel there has been an error in your assessment, please visit with the Assessor. Remember, it is the property owners responsibility to report changes in usage or removal, remodeling, or additions of structures. Form 422 for filing property valuation protests is available at the Nebraska Department of Revenue website. Property Valuation Protest - Form 422. The pdf form can be filled out online and printed. It must then be mailed or delivered to the office of the Sheridan County Clerk. Instructions and deadline dates are available on page 2 of the form.
Note: The county assessor is required to inspect all parcels of real property in the county no less frequently than every six years. Nebraska Revised Statute 77-1311.03 The Sheridan County Assessor’s Office will be continuing the 6 year review process of the county pursuant to Nebraska State statute 77-1311.03. If a land owner has questions or concerns, please call the Assessor’s Office at 308-327-5652.
The office staff will be checking the records and updating the photos of parcels in the southern middle area of the county. This includes parcels in the following township-range areas: 26-43, 27-43, 28-43, 26-44, 27-44, 28-44.