JOHNSON COUNTY ASSESSOR
2026 APPRAISAL CHANGES
Required Levels of Value:
Residential – 92 to 100% of market value
Commercial – 92 to 100% of market value
Agricultural land – 69 to 75% of market value
Required Levels of Value:
Residential – 92 to 100% of market value
Commercial – 92 to 100% of market value
Agricultural land – 69 to 75% of market value
The following valuation changes were completed for tax year 2026 based on a statutory requirement that all parcels of real estate in the county be inspected and reviewed no less frequently than every six (6) years OR when sales indicate the levels of value are not within the acceptable range as stated above:
All residential & buildings
A total of 82 sales were used to measure residential values for 2026. The preliminary statistics indicated values needed to increase in most areas and that we needed to make adjustments to achieve equity. Lot and site values were updated in most locations in the county. Then new cost tables were updated before new depreciation and location adjustments were made. These adjustments brought all sales measurements within required ranges. Other residential or building changes made were for new individually reported or unreported additions, deletions, or updates made.
Commercial
Commercial properties were reviewed this year based on our 6-year review cycle. All properties were inspected and new pictures taken. Sales statistics showed we were very low and not in compliance with equity measurements. Adjustments were made to land values, replacement cost tables, and then new depreciation table and location adjustments were made to bring sales into compliance with statutes. Other adjustments to commercial parcels were for individually reported or unreported additions, deletions, or updates.
Agricultural land
A total of 26 agricultural sales were used to measure the level of value for 2026. Adjustments of 10-24% increase were made to grass/CRP, 1% increase to irrigated, and 11% to dryland values to bring these into compliance. Any other changes were for land use changes made prior to January 1, 2026 as shown by satellite imagery or drive by review (i.e. dryland to irrigated, grass to dryland or irrigated, CRP to grass, or cleared timber).
After local assessment changes were made and valuations submitted to the Property Assessment Division, the level of values for 2026, as determined by the Tax Equalization & Review Commission, were as follows:
Residential -- 93% Commercial –100% Agland -- 70% School Bond Ag—50%
All residential & buildings
A total of 82 sales were used to measure residential values for 2026. The preliminary statistics indicated values needed to increase in most areas and that we needed to make adjustments to achieve equity. Lot and site values were updated in most locations in the county. Then new cost tables were updated before new depreciation and location adjustments were made. These adjustments brought all sales measurements within required ranges. Other residential or building changes made were for new individually reported or unreported additions, deletions, or updates made.
Commercial
Commercial properties were reviewed this year based on our 6-year review cycle. All properties were inspected and new pictures taken. Sales statistics showed we were very low and not in compliance with equity measurements. Adjustments were made to land values, replacement cost tables, and then new depreciation table and location adjustments were made to bring sales into compliance with statutes. Other adjustments to commercial parcels were for individually reported or unreported additions, deletions, or updates.
Agricultural land
A total of 26 agricultural sales were used to measure the level of value for 2026. Adjustments of 10-24% increase were made to grass/CRP, 1% increase to irrigated, and 11% to dryland values to bring these into compliance. Any other changes were for land use changes made prior to January 1, 2026 as shown by satellite imagery or drive by review (i.e. dryland to irrigated, grass to dryland or irrigated, CRP to grass, or cleared timber).
After local assessment changes were made and valuations submitted to the Property Assessment Division, the level of values for 2026, as determined by the Tax Equalization & Review Commission, were as follows:
Residential -- 93% Commercial –100% Agland -- 70% School Bond Ag—50%
JOHNSON COUNTY ASSESSOR’S OFFICE
TERRY KEEBLER-ASSESSOR
351 Broadway – P.O. Box 356
Tecumseh, NE 68450
(402) 335-6303
(402) 335-6311 FAX
[email protected]
[email protected]
WEBSITE for all County Offices
https://johnsoncounty.ne.gov
Parcel Search Website:
https://johnson.gworks.com
TERRY KEEBLER-ASSESSOR
351 Broadway – P.O. Box 356
Tecumseh, NE 68450
(402) 335-6303
(402) 335-6311 FAX
[email protected]
[email protected]
WEBSITE for all County Offices
https://johnsoncounty.ne.gov
Parcel Search Website:
https://johnson.gworks.com
Duties: |
TERRY KEEBLER is the Johnson 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 & Taxation in order to hold office and annually attend a training session. Real property taxes are due December 31. The first half of the tax becomes delinquent on the following May 1st and the second half becomes delinquent on September 1st.
Click here for a Property Valuation Protest Form. |
Office Hours: |
Hours for the Assessor: 8:00 a.m. to 12:30 p.m. and 1:00 p.m. to 4:30 p.m., Monday - Friday
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Contact Information: |
Mailing Address: 351 Broadway
P.O. Box 356, Tecumseh, NE 68450 Phone Number: 402-335-6303 [email protected] |
Parcel Search: |
The public information contained on this site is furnished as a public service by Johnson County. The map, all associated data, and measurements are approximate and should not to be used for any official purpose.
Click here to Search for a particular Johnson County parcel. |
Other Links: |
Click here to access other Assessor's office services and information
ALL NEW STRUCTURES TO BE BUILT IN JOHNSON COUNTY REQUIRE A ZONING PERMIT. |
