Vickie Donoghue |
Assessor |
Sarah Strizek |
Deputy Assessor |
Shirley Vrana |
Clerk |
Deb Adamy |
Clerk |
Janine Dvorak |
Clerk |
Information
The Assessor and staff are dedicated to providing information and assistance to the public of Butler County. Whether it is by phone, personal visit or via e-mail. We encourage all to contact the office with questions or assistance with any programs we are responsible for administering.
Duties and Qualifications
The Butler County Assessor’s Office is responsible to establish accurate, fair and equitable assessments in Butler County. In accordance with current state statutes approved by the state legislators and Nebraska Rules and Regulations promulgated by the Nebraska Property Tax Administrator which have effect on law. The County Assessor is responsible for discovering, listing, and valuing property for tax purposes.
The assessor’s office is an elected office with a term of 4 years. The County Assessor must hold a valid State of Nebraska Assessor's Certificate issued by the Nebraska Property Tax Administrator. Every 4 years anyone holding a Nebraska Assessor Certificate must obtain the necessary credits of approved continuing education to maintain this certificate. The assessor must uphold all state statutes and regulations set forth to maintain the certificate.
Partial Listing of Duties
- Establish and maintain fair-equitable value on all real
and personal property for the county.
- Maintain property records for all property within the
county. These records are open public record that may be
inspected by anyone.
- Track changes in ownership, addresses and boundaries of
property.
- Verify and maintain a sales file for all sales within
the county.
- Notification of Valuation Change to the owners of
properties that decrease and increase in value.
- Attend all meetings of the County Board of Equalization.
- Review all applications for religious, charitable and
educational tax exemptions.
- Accept and process homestead exemption applications.
- Respond to requests for information from the public,
appraisers and real estate agents.
- Prepare all reports required by the State Property Tax
Administrator.
- Keep current and maintain the county GIS for ownership
and property lines.
- Preparation and certification of the annual assessment roll for the county treasurer.
Appraisal Process
An appraisal is an estimate of the most probable selling price of the property at the time completed. Mass appraisal techniques are used. Physical characteristics are listed such as dimensions, construction type, age and condition of building, size and features of land. Computer mass appraisal programs are used as a tool to assist in the intensive analyses and calculations required.
Taxation Function
The assessor certifies assessed value totals to
county and other political subdivisions. Property tax
rates are established by political subdivisions
spending. Total assessment divided by budget requests
determine the tax rate
