The county assessor has the duty to value all real and personal property in the county as a basis for the county board to levy taxes. The assessor must be certified by the Department of Revenue in order to hold office and annually attend a training session.

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