Assessor

Vickie Donoghue

Assessor

Marci Howe

Deputy Assessor

Sarah Strizek

Clerk

Janet DeWispelare

Clerk

Shirley Vrana

Clerk

Information

The Assessor and staff are dedicated to providing information and assistance to the public of Butler County. Whether it is by phone, personal visit or via e-mail. We encourage all to contact the office with questions or assistance with any programs we are responsible for administering.

Duties and Qualifications

The Butler County Assessor’s Office is responsible to establish accurate, fair and equitable assessments in Butler County. In accordance with current state statutes approved by the state legislators and Nebraska Rules and Regulations promulgated by the Nebraska Property Tax Administrator which have effect on law. The County Assessor is responsible for discovering, listing, and valuing property for tax purposes.

The assessor’s office is an elected office with a term of 4 years. The County Assessor must hold a valid State of Nebraska Assessor's Certificate issued by the Nebraska Property Tax Administrator. Every 4 years anyone holding a Nebraska Assessor Certificate must obtain the necessary credits of approved continuing education to maintain this certificate. The assessor must uphold all state statutes and regulations set forth to maintain the certificate.

Partial Listing of Duties

  • Establish and maintain fair-equitable value on all real and personal property for the county.
  • Maintain property records for all property within the county. These records are open public record that may be inspected by anyone.
  • Track changes in ownership, addresses and boundaries of property.
  • Verify and maintain a sales file for all sales within the county.
  • Notification of Valuation Change to the owners of properties that decrease and increase in value.
  • Attend all meetings of the County Board of Equalization.
  • Review all applications for religious, charitable and educational tax exemptions.
  • Accept and process homestead exemption applications.
  • Respond to requests for information from the public, appraisers and real estate agents.
  • Prepare all reports required by the State Property Tax Administrator.
  • Keep current and maintain the county GIS for ownership and property lines.
  • Preparation and certification of the annual assessment roll for the county treasurer.

Appraisal Process

An appraisal is an estimate of the most probable selling price of the property at the time completed. Mass appraisal techniques are used. Physical characteristics are listed such as dimensions, construction type, age and condition of building, size and features of land. Computer mass appraisal programs are used as a tool to assist in the intensive analyses and calculations required.

Taxation Function

The assessor certifies assessed value totals to county and other political subdivisions. Property tax rates are established by political subdivisions spending. Total assessment divided by budget requests determine the tax rate