Assessor

Kim Fouts

Assessor

Tessa Rome

Office Clerk

Reminders

Personal Property needs to be filed on or before May 1 to avoid penalty.  Any questions on personal property click on the link on the left side of the page or call or stop by our office.

Homestead Exemption Applications are available in our office.  Filing deadline is June 30.  More information is available by clicking on the link on the left side of the page. Stop by our office we can assist in filling out the forms.

No building or structure shall be built, moved, added to or structurally altered without a Zoning Application (Building Permit) having first been issued by the Harlan County Zoning Administrator.  Please go to the Planning & Zoning page of this website to obtain a permit and any information required.  This statement is required when there are more than $2500 or more improvements or altercations made to real property.


Duties and Qualifications

The County Assessor is an elected official who has the general supervision over and the direction of the assessment of all property in his or her county. The duties are prescribed by Nebraska Statutes, Rules and Regulations (Chapter 77), which have the effect of law. The following is a partial list of those duties:

  • Administer the assessment statutes of Nebraska law.
  • Establish and maintain fair and equitable value on all real and personal property within the county.
  • Attend all meetings of the County Board of Equalization.
  • Review all applications for religious, charitable and educational tax exemptions.
  • Maintain cadastral records (i.e., parcel maps) on all property in the county.
  • Prepare abstract of value and certification of taxes levied for State Property Tax Administrator.
  • Prepare annual tax roll for the County Treasurer.
  • The County Assessor must hold and maintain a valid certificate.
  • Attend mandatory workshops.
  • Obtain a minimum of 30 hours of continued education bi-yearly.  

General Information Available from this office:

  • Tax district information on a property in Harlan County
  • Ownership of a property in Harlan County
  • Valuation information on a property in Harlan County
  • Valuation of improvements on a property in Harlan County
  • Age of a structure in Harlan County
  • Size and dimensions of a parcel in Harlan County
  • Eligibility information on Homestead Exemptions
  • How to file a property protest in Harlan County

How Values Change

  • Fluctuations in the market
  • Outside influences on the property
  • Addition or removal of improvements
  • Remodel or rehabilitation

Property Tax Exemptions

  • Charitable facilities
  • Educational facilities
  • Religious facilities
  • Certain seniors or persons with disabilities