Assessor
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 Property Assessment and Taxation and attention continuing education to keep this certification.
Susan Messersmith(308)286-3413
FAX(308)286-3208
P.O. Box 370
Hayes Center, NE 69032
How Values Change
- Fluctuations in the market
- Outside influences on the properties
- Addition or removal of improvements
- Remodel or rehabilitation
- Updated pricing manual
Related Links
Nebraska Department of Property Assessment and Taxation
Nebraska Tax Equalization and Review Commission
Homestead Exemption Information (Nebraska Department of Revenue)
Duties and Qualifications
General Information Available from this office
Personal Property
Real Estate
Homestead Exemptions
General FAQ's



