Cherry County Assessor
The Cherry County Assessor, Betty Daugherty, is an elected official who has general supervision over and the direction of the assessment of all property in Cherry County. The duties are prescribed by Nebraska Statutes, Rules and Regulation (Chapter 77), which has the effect of law. The following is a partial list of those duties.
ü Administer the assessment statutes of Nebraska law.
ü Establish and maintain fair and equitable value on all real and personal property within the county.
ü Attend all meetings of the Cherry County Board of Equalization.
ü Review all applications for religious, charitable, and educational tax exemptions.
ü Prepare abstract of value and certification of taxes levied for Nebraska State Property Administrator.
ü Maintain cadastral records (i.e. parcel maps) on all property in the county.
ü Prepare annual tax roll for the Cherry County Treasurer.
Geographic Information System data has been collected by the Cherry County Assessor’s Office for their assessment purposes. The Assessor’s Office does not take responsibility for any other use of this information by the public.
This information is available at:
Frequently Asked Questions
How are my taxes calculated? Tax rates are established as a result of the budgetary process. Each governmental agency provides a budget that will cover the cost of maintaining their respective agency for a fiscal year. The budget requirements are totaled and that amount is divided by the total assessed value of property for that subdivision to establish the tax rate. The tax rate is stated as percent or amount due for each $100 of assessed value. The county assessor is not responsible for establishing the tax rate.
What is real property? Real property includes all lots and land, fixtures and improvements, and manufactured (mobile) homes, which are used for residential, office, commercial, or agricultural purposes.
What is taxable personal property? Personal property is defined as tangible, depreciable income producing property including machinery and equipment, furniture, and fixtures.
Who must file a Nebraska property return?
ü Anyone that owns or holds any tangible personal property on January 1, 12:01 am of each year.
ü Anyone that leases personal property to another person.
ü Anyone that leases personal property from another person.
ü Anyone that brings personal property into Cherry County between January 1, 12:01am and July 1, must list the property for assessment before July 31. Unless it can be shown that the personal property was purchased after January 1 or that it was listed for assessment in another jurisdiction.
Can I protect my taxes? No, you can only protest you valuation.
How do I protest my valuation? First, contact the assessor’s office and have the assessor explain to you how your value was arrived at. This gives the assessor a chance to correct possible errors and answer your valuation related question.
You may file the appeal of your valuation with the county board of equalization during the dates prescribed on you valuation notice. You may appeal your valuation only, not your tax.
What if my address is incorrect? Your mailing address is obtained from the 521 Real Estate Transfer Statement. If this address is incorrect or you have moved, you must notify the assessor’s office. It is your responsibility make sure this information is correct.
How do I review the information the Cherry County Assessor’s Office has on my property? You may view this information on the Cherry County GIS or you may visit the Assessor’s Office to review your property record card.
Forms and Information
ü Homestead Exemption: http://www.revenue.state.ne.us/PAD/homestead.html
ü Personal Property: http://www.revenue.state.ne.us/PAD/personal_property.html
ü Real Property: http://www.revenue.state.ne.us/PAD/real_property.html
ü Nebraska Department of Revenue - Property Assessment Division: http://www.revenue.state.ne.us/PAD/index.html
ü USDA Web Soil Survey: http://websoilsurvey.nrcs.usda.gov
Monday – Friday 8:30 am – 4:30 pm
Open through the lunch hour
Closed weekends and holidays
Address Location and Mailing:
365 N Main St Ste 7
Valentine NE 69201
Questions or Comments.