Banner County, NebraskaProperty records & tax offices
Links open the listed public-office or service-provider website in a new tab. This directory does not collect payments.
Find the right property record
Use the property portal for ownership and assessed value, the collector for a bill or balance, and the map for parcel location. Have the address, owner name, or parcel number ready.
Tax bills & filing dates
These are the dates and qualifications recorded in the directory. Confirm your tax year and current deadline with the official office and your property’s notice.
- Payment deadline
- 2026 Nebraska real-property taxes are due December 31, 2026; the first half becomes delinquent May 1, 2027 and the second half becomes delinquent September 1, 2027. Taxes are paid to the county treasurer.
- Assessment appeal
- June 30, 2026; Banner County lists June 30 as the property valuation protest filing deadline, with valuation hearings conducted by the County Board of Equalization.
Exemptions & appeals
View exemption application (opens in a new tab)Exemption filing
June 30, 2026; Banner County lists June 30 as the homestead-exemption filing deadline, consistent with Nebraska DOR Form 458 rules.
Senior relief
Nebraska homestead relief includes persons age 65 or older before January 1, 2026, qualified disabled individuals, qualified disabled veterans, and qualifying surviving spouses; household-income and residence-value limits apply by category, and Form 458 plus required Schedule I/certifications must be filed with the county assessor. Official DOR: https://revenue.nebraska.gov/PAD/homestead-exemption.
Valuation limits
No county-specific annual valuation cap was verified. Nebraska real property is valued at actual value as of January 1 each year, while tax rates are set by the consolidated local tax district. Nebraska homestead maximum-value limits affect exemption eligibility, not the assessed-value roll. Official DOR: https://revenue.nebraska.gov/about/frequently-asked-questions/nebraska-property-assessment-faqs.
For a valuation appeal, use the appeal date in the tax and filing section above. Keep your notice, supporting evidence, and proof of submission.
More exemption & appeal guidance →