Area assessor’s offices are reminding owners of depreciable taxable tangible personal property that the Nebraska Personal Property Return and Schedule must be filed on or before May 1 with the county assessor where the property is located. If you have property in more than one location, the county assessor can be contacted to determine the tax district.
In the case of Custer County, schedules can be emailed to [email protected], filed online at personalprpoertyonline.us (Using the PIN number that was found on the schedule mailed in January), or brought in person to the assessor’s office.
Filing must take place for property that is:
- Owned or held on January 1 at 12:01 AM of each year; or
- Leased from or to another person
If depreciable tangible personal property subject to taxation is not reported by May 1, it is subject to penalties.
The payment or nonpayment of sales tax does not impact the property tax status of tangible personal property.
The Nebraska Personal Property Return and additional information regarding taxable tangible personal property are available at revenue.nebraska.gov/PAD/personal-property.
Contact information for county assessors is available on the Property Assessment website under Assessors/Parcel Search.
