License: Assessor, County

Nebraska Dept. of Revenue Property Assessment Division external site

301 Centennial Mall S

Lincoln, NE 68509

(402) 247-5686

<h3>Occupational Description</h3><br>County Assessors are elected officials of county government subject to re-election every four years. Their duties are set forth by Nebraska Revised Statute § 23-3201. County Assessors are responsible for valuing all real and personal property for purposes of taxation each year. The County Assessor is also responsible for administering various tax exemptions, preparing tax lists, and administrative reports for public record, complying with property laws, formulating operational policies, and directing assessment office activities. A complete list of duties can be found at the Nebraska Department of Revenue, Property Assessment Division’s website under “calendar.”<br><h3>Licensure Requirements</h3><br>In order to obtain a certificate, applicants must sit for theCounty Assessor/Deputy County Assessor Exam. Thisexam is administered four times each year in February,May, August, and November. If there is a vacancy in office,an emergency exam may also be administered upon requestfrom the county Board. A grade of 70% or higher isrequired to pass.Within four years from the date of assuming the office, all County Assessors must complete IAAOCourse 101 (Fundamentals of Real Property Appraisal), and IAAO Course 300 (Fundamentals ofMass Appraisal). If a person has completed these required courses prior to taking office, he or shewill not be required to retake the courses, but must provide evidence of completion to the PropertyTax Administrator.<br><h3>Fees</h3><br>A $75.00 examination fee is required with an application to take the exam.<br><h3>Renewal</h3><br>After obtaining a certificate, each person must complete at least 60 hours of approved continuing education during every four-year period. Certificate renewal is automatic if the certificate holder has successfully completed the continuing education requirements. If the certificate holder has not completed 60 hours of continuing education, he or she may choose to instead retake the County Assessor/Deputy County Assessor exam within the last six months of their four-year certification period. If passed, the exam replaces the required continuing education and the certificate holder will remain active.