Buffalo County
Offices for Treasurer
Assessor Calendar

 Jan 01 Assessment of Real Property (Discovery, List, Value)   77-1301
 Jan 01 Assessment of Personal Property (Discovery, List, Value)   77-1201
 Jan 01 R R  & Pub Serv req’d Report Non-Operating
Property to Assessor.  77-606 & 77-801 & Calendar
for Railroads & Public Service Entities.
 Jan 01 Effective Date for Filing: Homestead Exemption Claimants MUST be (a) Owner of Record and (b) Occupy the homestead. (c) MUST be 65 or older.(d) Effective Date of Disability and Filing Status.     77-3502   77-3505
 Jan 15 Mobile Home Court Owner et al files Report w Assessor 77-3706
 Jan 31 Gov’l Subdivisions provide Assr Off w COPIES OF LEASES or descriptions of Leased property.   77-202.11
 Jan 31 Deadline for county Board of Equalization to petition the Tax Equalization & Review        Commission for use of a different approach to value rent-restricted housing projects.                            (LB 356)    77-1333
Feb 01 Assessor makes recommendations on permissive exemption applications Form 451.                          To Board of Equalization.  Notice must be published in the paper, ten days prior to consideration of applications by the B O E that a list of organizations seeking permissive exemptions, legal descriptions, and  Assessor
recommendations is available in  the Assessor’s Office.  77-202.01
Feb 01 Statements of Reaffirmation Form 451A do not need to be approved by the BOE only by Assessor.   77-202.01
Feb 01 Assr issues notice of approval / denial Beginning Farmer Exemption Form 1027                                77-5209.02
Feb 01 Aircraft Report  filed with Assessor.   77-1250.02
Feb 01 Last day P.T.A. provide counties w Printed Claim Forms and Address Lists of prior year applicants.     77-3510
Feb 01 First day for claimants to file NE Homestead Exemption App or Certification of Status.              May fall on Feb 2 or 3 if Feb 1 is on Sat or Sun.       77-3512,  77-3513, 77-3514
Feb 28 Seeking Separate Taxation of IOLL &
LAND File Form 402 Improvements on Leased Land Assessment Application   77-1376
Mar 01 Certify  to P.T.A whether or not Ag & Hort Land are influenced by prices outside of the typical ag-hort land market. REG 17-003.03
If Special Valuation is used, must file specific information w P.T.A.. REG 11-005.04
Mar 01 Improvements owner on LEASED PUBLIC LAND may file Form 402P Improvements on Leased Public Land Assessment Application  77-1374
Mar 01 ASSR notifies governmental subdivisions of intent to tax property not used for public purpose
and not paying an in lieu tax.   77-202.12
Mar 01 PTA submits report of active TIF to the legislature  see Research Reports on web site. 18-2117.01
Mar 16 Deadline for written request for 
Extension of Time from PTA to file the County
Abstract of Assessment
for Real Property (Form 45) and the AVU
Directive 09-1  &   77-1514
Mar 19 Must inspect-review portion of real property parcels in county so that all real property parcels are
inspected-reviewed no less than every 6 years.  March 19, 2014 completes first 6-Year cycle   77-1311.03
Mar 19 Complete the County Abstract of Assessment  for Real Property (Form 45) with the PTA  (and the Assessed Value Update (AVU))    77-1301
Mar 19 Certify  the County Abstract of Assessment  for Real Property (Form 45) with the PTA  (and the Assessed Value Update (AVU))     77-1514
Aft Mar 19 Overvaluation or Undervaluation.  After March 19 and before July 25 (Aug 10 when extension) report to B.O.E. any overvalued or undervalued property. 77-1315.01
Anytime Duty to report to BOE all real property omitted from the assessment roll for the current or any former year except when such real property has changed ownership otherwise than by will,
inheritance, or gift.  77-1317, 77-123, 77-124, 
Anytime Correct the tax rolls as provided in section 77-1613.02 for any real property listed on the     Assessment roll but omitted from the tax
roll.  77-1316.01
Anytime BOE may meet at any time for correction of clerical errors defined in 77-128.    77-1507                      (Clerical error means transposition of numbers, mathematical error, computer malfunction               causing programming  and printing errors, data entry error, items of real property other than
land identified on the wrong parcel, incorrect ownership, or certification of an incorrect valuation
to political subdivisions.)  77-128
Mar 25 Assessorr may submit written comments to P.T.A. that become part of R & O REG 17-003.04
Apr 01 If homestead exemption notices mailed on or before Feb 01 did not contain all of The statutorily required information a 2nd notice must be sent on/before April 01. 77-3513,  77-3514
Apr 01
If homestead exemption notices mailed on or before February 1 did not contain all of The statutorily required information, a 2nd notice must be sent on or before April 1  77-3513     77-3514
Apr 01
Last day to send a RE-APPLY reminder to eligible previous year homestead Exemption
applicants.     77-3513,  77-3514
May 01 First-1/2 Real & Personal Property Taxes for Prior Year become delinquent  77-204
May 01 Deadline File Ne Personal Property Return & Schedule w/o penalty.   77-1229
May 01 Deadline w Agreement, File Form 775P &/or Form 312P  Claim for P P Exemption & supporting schedules  77-4105 (2)(c ) &  77-5725 (7)(c)   
May 01
First ½ of real & personal property taxes for prior assessment year become delinquent If unpaid in counties with less than 100,000 population.     77-204 
May 01 Deadline Physician’s Certificate for LATE
Homestead Exemption filing FORM 458L In counties less than 100,000 population.  77-3512,  77-3513,  77-3514.01
May 15 Last Day for T.E.R.C. to adjust the valuation 
of a class/sub-class of real property.  77-5028
May 30 Deadline TREA & ASSR  file FORM 458X
amended homestead exemption summary Certificate for tax loss previous year  (NOTE:  458X may be filed reflecting changes based on income ANYTIME up to 3 years after the exemption year.) 77-3523   and   77-3517
May 31 School system of County Official may request
corrections to school adjusted valuation due to tax list corrections of the prior assessment year.   79-1016
Jun 01 Assr publishes a notice in the newspaper CERTIFYING the (a)  assessment roll is Complete, (b) notices of valuation changes have been mailed, and (c) stating the final date for filing protests with the B O E   77-1315
Jun 01 Freeholder files petition with local board (Assessor, Treasurer & Clerk) to have school districts changed which is contiguous to that land.  79-458(1)
Jun 1 - Jul25 B O E holds hearings to review property valuation PROTESTS  77-1502
Jun 5 If T.E.R.C. ordered changes, Assessor re-Certifies the Abstract with PTA  77-5029
Jun 6 Assr mails assessment sales ratio stats given
by TERC to media & posts in office. 77-1315
Jun 15 Assr prepares a PLAN OF ASSESSMENT report for the next 3 years. 77-1311.02
Jun 30 Deadline for filing Homestead Exemption App
or Certification Of Status, Form 458      77-3512
Jun 30
Deadline Late Application and Written Request  B O E for Waiver of Late Filing for permissive
exemptions Forms 451 or 451A   77-202.01
Jun 30 Deadline. SPECIAL VALUATION application Ag-Hort use. Form 456  77-1345
Jun 30
Deadline  file property valuation protest with
County Clerk (for BOE)    77-1502  
Jun 30
Deadline P P Valuation Protest Returns filed
Jan 1 thru May 1 with County Clerk 77-1502
Jun 30
Deadline. SPECIAL VALUATION application Ag-Hort use. Form 456  77-1345
Jun 30  Last day to add  Personal  Property value with a 10% Penalty   77-1233.04
Jul 01 Added  Personal  Property is subject to 25%
Penalty from this date forward. 77-1233.04  
Jul 15 ASSR approves-denies SPECIAL VALUATION apps; notifies applicant before  July 22   77-1345.01
Jul 20 If deadline extension granted by B O E, new
Deadline for filing Homestead Exemption App or Certification Of Status, Form 458  77-3512
Jul 20 County Assr electronically certifies the County Personal Property Abstract Report to the P.T.A.  (beginning 2016)     (LB  259)     77-1514
Jul 22 Assr notifies applicants of special
valuation of approval or disapproval  77-1345.01
Jul 22
BOE sends notice of value change on Special Valued land if no notice previously Sent by Assr prior to June 1.
Jul 26 BOE petition T.E.R.C. for an adjustment to the valuation of a class/sub-class of property. (NOTE:  If protest period extended,  BOE waives right to petition.) 77-1504.01;   77-1502
Jul26-Aug24 Taxpayer file appeal of BOE to T.E.R.C.   77-1510
(NOTE: may file appeal to T.E.R.C. on/before Sep 10 for extended counties)
Jul 31 Last day ASSR send Notice of Rejection of Homestead Exemption  Form 458R        77-3516
Jul 31
Assr files 3-Year Plan Of Assessment with the BOE    77-1311.02
Jul 31
Last day for Annexations Pol Subs for taxable value in current year.   13-509(NOTE: Annexation by
Pol Subs on/after Aug 1 considered next year
Aug 01 Last day FORWARD approved Homestead Exemption Application or Certification of Status, Form 458, with Disability Certifications, Form 458B, or Veterans Affairs Letters, and Form 458 Schedule I – Income Statements to Tax Commissioner.                     77-3517
Aug 01
Assr reviews ownership & use of all cemetery real property and reports to BOE.                 77-202.10
Aug 01
Last Day Pol Sub submit request for LEVY ALLOCATION to BOE or CITY.            77-3443
Aug 01
CITY or Community Redevelopment Authority (CRA) files NOTICE to Divide Tax For Comm  Redevel  Project (T I F) with the County Assr.   18-2147(3)
Aug 01 PTA certifies to T.E.R.C. the ASSR implemented the equalization orders.            77-5029
Aug 01 Tax Commissioner certifies Exempt P P for Employment & Investment Growth Act Form
775P and Nebraska Advantage Act Form
312P ; notifies Taxpayer and County Assessor.    77-4105;   77-5725(c)
Aug 02 County Clerk mails notice of  B O E  decisions
to protestors.            77-1502(4)
Aug 10 Last Day T.E.R.C. act on BOE petition..   77-1504.01
Aug 10 T.E.R.C. sets equalization rate for real property of Centrally Assessed Railroads and Public Service
Entities.   77-5022
Aug 10 PTA certifies distributed taxable value of Centrally Assessed Property to Assessor.         77-5030
Aug 15 Approved  Freeholder  Petition filed on/before June 1 of current year become Effective.    79-458(3)
Aug 15
ASSR approves/denies Homestead Exemption based on Ownership or Occupancy From Jan 1 through Aug 15  77-3502
Aug 15
Deadline for Homestead Exemption to file an Application for Transfer Form 458T   77-3509.01
Aug 20 Certify taxable valuations & growth value to political subs.  Certify current values For each T I F project  to City or Community Redevelopment Authority (CRA) and to Treasurer 13-509;   13-518;  18-2148
Aug 20 If T.E.R.C. orders changes for B O E petitions, ASSR re-certifies ABSTRACT (Form 45) to PTA     77-1504.01
Aug 24 Last day taxpayer appeals B O E decision to T.E.R.C. 77-1510
Aug 25 ASSR certifies  School District Taxable Value Report to P.T.A..   79-1016
Aug 31 Annual Inventory County Personal Property in custody of Assessor  23-347
Sep 01
Second-1/2 Real & Personal Property Taxes for Prior Year become delinquent  77-204
Sep 01
After B O E value adjustments, Assr determines AVERAGE RESIDENTAL VALUE For homestead exemption and certifies the Homestead Exemption Certification of Average Assessed Value of Single-Family Residential Property Form 458V  to PTA      77-3506.02
Sep 01
No LEVY allocation change  after this date except by agreement by LEVYING Authority and Political
Subdivision.   77-3443
Sep 10 Where B O E extended Protest Hearings, Last day Protestor appeal BOE decision to T.E.R.C 77-1510
Sep 15 B O E last day for decision on Under or Over Valued Property   77-1504
Sep 15 P.T.A. certifies the amount of Real Property TAX CREDIT to State Treasurer and to each county.             77-4212
Sep 20 BUDGETS must be Final and Filed with the levying board and State Auditor.         13-508
Sep 30 ASSR may amend  the School District Taxable Value Report for corrections or errors      79-1016
Sep 30 BOE publishes list of Permissive Exemptions and sends list and proof of publication To P.T.A. 77-202.03 (5)
Oct 1 Rent-Restricted Housing Projects  file INCOME &
EXPENSE STATEMENTSs and any Other  Info requested by Assr with both Assr & Tax Commissioner. (LB 356). 77-1333
Oct 1 Rent-Restricted Housing Projects  file INCOME &
EXPENSE STATEMENTS and any Other Info requested by Assr with both Assr & Tax Commissioner. (LB 356). 77-1333
Oct 9 Last Day for voter approval to exceed LEVY limits or final allocation at election or “town hall meeting.”   77-3444
Oct 10 P.T.A. certifies the school adjusted valuations to
Dept of Ed, School systems, and County Assessors.  79-1016
Oct 10 P.T.A.certifies the school adjusted valuations to
Dept of Ed, School systems, and County Assessors.  79-1016
Oct 13 Political Subs forward resolution setting a tax request different from the prior year to County Clerk            77-1601.02
Oct 15 LEVY DATE  Last day
B O E to set tax rates/levies   77-1601
Oct 15 Last Day taxpayer file B O E appeal to T.E.R.C. re under or over valued property      77-1504
Oct 31 Assr submits 3-Year Plan and any Amendments to Dept of Revenue  77-1311.02
Nov Rent-Restricted Hsg Projects Valuation Committee meets annually in November to Examine Rent-Restricted Hsg Projects statements & expense reports in order to Calculate a Market-derived Capitalization Rate.  (LB  356)     77-1333
Nov 1 Last Day Tax Comm  certifies qualified Homestead Exemption income determinations to the County
Assessor.   77-3517
Nov 5 Last Day B O E correct levies/tax rates as a result
of clerical error.  77-1601
Nov 10 Deadline school sys file appeal with Tax Comm
for the School Adjusted Value Certified for use in the school aid formula.   79-1016
Nov 10
 School Dis or County Off deadline  file written
request w Tax Comm correction school adjust
value due to clerical error or  SPECIAL
Nov 15 Deadline. EXEMPT TO EXEMPT. For an org to file a permissive exempt application For property it purchased between July 1 and levy date previously exempt.                          77-202.03
Nov 22 Deliver Signed WARRANT For Collection Of Taxes To Treasurer having completed the tax list for real and personal property.   77-1616
Nov 30 Deadline ASSR & TREA certify to P.T.A. Homestead Exemption Summary Certificate Form
458S for tax loss due to homestead exemptions for the current tax year.(Both signatures required)   77-3523
Nov 30 Deadline for ASSR & TREA certify electronically the Personal Property Tax Loss Summary Certificate for personal property exemption for locally assessed property(beginning 2016)     (LB 259)     77-1239
Dec 01 Assr files Certificate of Taxes Levied (CTL)
with P.T.A.  77-1613.01
Dec 01 City or CRA (Community Redevelopment Authority) files report with P.T.A. for approved tax
increment financing projects (T I F)   18-2117.01
Dec 01 Last day Property Tax Administrator (P.T.A.)
forwards copy of Rent-Restricted Housing Projects annual report by the Valuation Committee to ASSR for Cap Rate In determining value of rent-restricted
housing projects.  (LB 356)    77-1333
Dec 01  Deadline for ASSR to ensure sales data in state sales file is accurate and all sales Are included.   Directive 12-05
Dec 31 Real Property & Personal Property Taxes Due – LIEN DATE   77-203
Dec 31 Permissive Exemption Application deadline For newly acquired property or in years divisible by four, file Exemption Application Form 451

For interim years, file Exemption Application Form 451A

For example:  File Form 451A by Dec 31, 2014 to
reaffirm  for assesssmt year 2015 File Form 451   by Dec 31, 2015 to apply for assessmt year 2016  (which is divisible by 4) 77-202.01;   77-202.03
Dec 31 Deadline. Form 1027 Exemption App Qual Beginning Farmer / Livestock Producer Must be filed with Assr on-before Dec 31 in the year preceeding year applied for.Exemption is for
Personal Property tax on ag-hort machinery & equipment. 77-202.01;   77-5208; 77-5209.02
Dec 31
Deadline for taxpayer/owner to file Vacant or
Unimproved Lot Application, Form 191To elect to have 2 or more lots held for sale/resale to be treated as one parcel for Property tax purposes.        77-132
Dec 31
Owner petition T.E.R.C. determine taxable status of real property – if  a failure to give proper notice prevented the timely filing of a protest or appeal for exempt property.        
Dec 31
Last Day for Tax Commissioner to review income and other information for the third Preceding year and take any action.  77-3517
May 01 & Sept 01 First 1 / 2 and 2nd 1 / 2, Real and Personal Property Taxes for prior assessment year Sept 01          become delinquent, if unpaid, in counties with a population less than 100,000 pop’n.          77-204

County Organizational Chart

Buffalo County Organizational Chart

State of Nebraska offices: County Court, Extension, Probation, Reporting Center

*The Emergency Manager is hired by the Board of Commissioner and managed by the Sheriff

Elected officials are chosen by Buffalo County citizens through elections. Appointed officials are selected by the Buffalo County Board of Commissioner.

The following Nebraska statutes list qualifications, when required, general duties, and other information for some County elected officials:
The following Nebraska statutes list qualifications, when required, general duties, and other information for some County appointed officials:
  • Coroner - 23-1210
  • County Comptroller - 23-1401 (counties with cities of the metropolitan class) - County Clerk is ex officio county comptroller
  • County School Administrator - 23-330223-3312 (Clerk maintains records)
  • Election Commissioner - 32-211
  • Highway Superintendent - 39-2502
  • Jailer - 23-1703 (Sheriff unless county board of corrections)
  • Weed Control Superintendents - 2-954
  • Zoning Administrator - 23-114.04

Tax Information

The information presented on this tax roll does not give specific information on Tax Credit (LB 367), Homestead values, Greenbelt values, or TIF. It states only gross value and the tax amount billed. Do not pay this amount if paying late. More details are available at the County Treasurer's office.

Click the button below to access GIS:
GIS Button


 Valuation protest information
 Homestead exemptions
 Mobile home ownership transfer
 Charitable, religious, and educational tax exemptions
 Prosecute cases
 Collect bad checks
 Child Support
 Inheritance tax review
 Board of Commisioners
 Board of Commissioners minutes
 Board of Commissioners agendas
 Board of Commissioners notices
 Property tax protests
 Marriage license information
 Military discharge information
 Proof of publications
 County budget
 County vendor claims
 County payroll information
 School census records
 Minutes of the Board of Commissioners meetings
 Waste hauler permits
 Tobacco licenses outside city limits
 District Court
 Issue writs and orders
 Collect and dispense fees for Child Support
 Keep records, books and papers pertaining to court
 Record proceedings of court
 Issue passports
 Voter information
 Voter registration
 Absentee voting
 Absentee ballot
 Polling places
 Election calendar
 Election results
 Poll worker information
 Issue floodplain permits for residences or structures 
 County road information
 County bridge information
 Public Defender
 Court appoints to defend someone who can not hire their own attorney
 Register of Deeds
 Deeds of trust
 Old land records

 Enforce laws
 Preserve the peace
 Provide a safe environment
 Answer 911 calls and dispatch appropriate authority
 Establish boundaries
 Locate lots, plots, parcels, tracts, or division of land
 Division may include distance, direction, elevation and acreage
 Furnish legal descriptions to be used in the platting or subdividing of land
 Determine the amount of acreage in land surveyed
 Establish and reestablish corners
 Topographical plat
 Tax payment information
 Drivers license
 Learner's permits
 ID cards
 Motor vehicle licenses and registrations
 Boat registrations
 Specialty license plate applications
 Veteran Services
 Veteran's benefits
 Military discharge records
 Weed Control
 Plant identification
 Weed control issues
 Enforcement of state weed laws
 Approve and issue zoning permits
 Receive applications for zoning variance permits
 Receive applications for change of zoning permits
 Receive applications for special use permits
 Conduct inspections of setbacks and uses of land

Mutual Aid Officers

 Todd "Walt" Walton 
 Email: twalton@kearneygov.org 

 Kearney Volunteer Fire Department 
 Marty Neilan 
 Email: marty.neilan@nebraska.gov 
 Vice President

 Gibbon Volunteer Fire Department 
 Adam Pickel 
 Email: apickel4627@gmail.com 

 Elm Creek Emergency Manager 

Treasurer Forms/Documents

CDL manual View Online
Driver license manual
Motorcycle operator manual
Boating Guides
Speciality license plate applications
Handicap parking permit applications View Online | Acrobat PDF
Motor vehicle registration system View Online

Political Party Information

Currently the political parties recognized under Nebraska law are as follows:
  • Democratic
  • Libertarian
  • Republican
  • Non-Partisan (not politically affiliated)
The elected offices nominated on a partisan basis are:

President, Vice President, U. S. Senators, Member of the U. S. House of Representatives, Governor, Lt. Governor, Secretary of State, State Auditor, State Treasurer, State Attorney General, County Commissioners, County Clerk, County Attorney, Register of Deeds, County Assessor, Clerk of the District Court, County Sheriff, County Treasurer and County Surveyor.

Effective: December 2, 2013


Treasurer: Jean A Sidwell (elected 4 yr. Term)
Deputy Treasurer: Brenda Rohrich


  • To collect all revenues for the Countydollar sign
  • To bill and collect all real estate and personal taxes in the County
  • To issue motor vehicle titles
  • To register all motor vehicles with tax situs in the County
  • To issue driver licenses, CDL’s, learner permits, ID cards, school permits, etc
  • To disburse collections to the proper political subdivisions
  • To register motor boats
  • To register snowmobiles

General Information:

  • Information on titling NEW motor vehicles and watercraft
  • Information on titling previously owned motor vehicles and watercraft
  • Information on titles coming from out of state
  • Information on replacing a lost title
  • Information on your first registration for cars, trucks, trailers, motorcycles and boats whether new or used
  • Information on renewing registrations
  • Information on registering snowmobiles
  • Information on refunds
  • Tax Sales and Tax Sale Certificates

 Telephone Numbers:

Real Estate and Personal Property Taxes: (308) 236-1250
Motor Vehicle: (308) 236-1259
Tax Sales: (308) 236-1250

The Courthouse is located one block east of 2nd Avenue on 16th street.

Hours: 8:00 am to 5:00 pm Monday - Friday