Assessor

Susan Messersmith

Hayes County 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.

The County Assessor is an elected official who has the general supervision over the direction of the assessment of all property in his or her county. The duties are prescribed by Nebraska Statues, Rules and Regulations (Chapter 77), which have the effect of law.

Hayes County Real Estate Property Search Available Online

Real Estate Property Search

The records of the Hayes County Assessor are now available online. You can search for official records by Owner or Parcel ID or Address or Legal Description. 

The following is a partial list of those duties.

  • Administer the assessment statues 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.
  • Attend mandatory workshops.
  • Obtain a minimum of 4- hours of continued education bi-yearly.

How Values Change

  • Fluctuations in the market
  • Outside influences on the properties
  • Addition or removal of improvements
  • Remodel or rehabilitation
  • Updated pricing manual

General Information Available from this office for Hayes County property:

  • Tax district information
  • Ownership of a property
  • Legal Description of property
  • Valuation information
  • Valuation of improvements
  • Age of structure
  • Size and dimensions of a parcel
  • Eligibility information on Homestead Exemptions
  • How to file a property protest