Assessor test questions and answers
2025\2026 A+ Grade
January 1, 12:01 a.m.
- correct answer Assessment of real property and personal property due from assessor. (List and value)
March 19
- correct answer Assessor must inspect and review real property parcels (pick up work)
Must complete the assessment of real property
Abstract complete!
May 1
- correct answer Nebraska Personal Property Return and Schedule due to the County assessor w/o
penalty
June 1
- correct answer Assessor puts notice in Journal certifying assessment roll is complete, notices of
valuation changes mailed out and final date for filing valuation protests with county board of
equalization.
Assessor sends out notice of valuation changes to owner if any property increased or decreased.
June 30
- correct answer Deadline for filing Homestead Exemption Application or Certificate of Status, Form 458
,July 20
- correct answer Assessor electronically certifies the county personal property abstract to the property
tax administrator
July 26-August 24
- correct answer Taxpayer may file an appeal of the final action of the county board of equalization and
review commission (TERC)
August 20
- correct answer Assessor certifies taxable valuations and growth value, if applicable to political
subdivisions. And current valuations for each TIF project
August 25
- correct answer Assessor certifies the school district taxable value report to the property tax
administrator
September 30
- correct answer County assessor may amend the school district Taxable Value Report for corrections
and errors
October 31
- correct answer 3 year plan of Assessment and any amendments to the Dept of Revenue
CTL
- correct answer Certificate of taxes levy
Certificate of Taxes levy (CTL)
- correct answer Due on or before Dec 1
June 1-30
- correct answer Appeals month. File a protest
Personal property abstract
- correct answer July 20
, Real property abstract
- correct answer March 19
Weighted mean
- correct answer A kind of an average- appraised value divided by sale price
Median
- correct answer Middle- Add 2 middle numbers and divide by 2
Tax refund procedure
- correct answer Make tax list correction and take to equalization board, they have to approve and then
goes to treasures office
Personal property penalty
- correct answer After may 1- 10% and after july 1 - 25%
Omitted property
- correct answer Property that was not reported, may waive penalties if timely reported in wrong tax
district
We can legally go back 3 years and collect taxes
Penalties for omission
- correct answer Owe back taxes and may be interest
Notice to taxpayer for omitted property
- correct answer Send board notice, may appeal within 30 days
Feet in an acre
- correct answer 43,560
2025\2026 A+ Grade
January 1, 12:01 a.m.
- correct answer Assessment of real property and personal property due from assessor. (List and value)
March 19
- correct answer Assessor must inspect and review real property parcels (pick up work)
Must complete the assessment of real property
Abstract complete!
May 1
- correct answer Nebraska Personal Property Return and Schedule due to the County assessor w/o
penalty
June 1
- correct answer Assessor puts notice in Journal certifying assessment roll is complete, notices of
valuation changes mailed out and final date for filing valuation protests with county board of
equalization.
Assessor sends out notice of valuation changes to owner if any property increased or decreased.
June 30
- correct answer Deadline for filing Homestead Exemption Application or Certificate of Status, Form 458
,July 20
- correct answer Assessor electronically certifies the county personal property abstract to the property
tax administrator
July 26-August 24
- correct answer Taxpayer may file an appeal of the final action of the county board of equalization and
review commission (TERC)
August 20
- correct answer Assessor certifies taxable valuations and growth value, if applicable to political
subdivisions. And current valuations for each TIF project
August 25
- correct answer Assessor certifies the school district taxable value report to the property tax
administrator
September 30
- correct answer County assessor may amend the school district Taxable Value Report for corrections
and errors
October 31
- correct answer 3 year plan of Assessment and any amendments to the Dept of Revenue
CTL
- correct answer Certificate of taxes levy
Certificate of Taxes levy (CTL)
- correct answer Due on or before Dec 1
June 1-30
- correct answer Appeals month. File a protest
Personal property abstract
- correct answer July 20
, Real property abstract
- correct answer March 19
Weighted mean
- correct answer A kind of an average- appraised value divided by sale price
Median
- correct answer Middle- Add 2 middle numbers and divide by 2
Tax refund procedure
- correct answer Make tax list correction and take to equalization board, they have to approve and then
goes to treasures office
Personal property penalty
- correct answer After may 1- 10% and after july 1 - 25%
Omitted property
- correct answer Property that was not reported, may waive penalties if timely reported in wrong tax
district
We can legally go back 3 years and collect taxes
Penalties for omission
- correct answer Owe back taxes and may be interest
Notice to taxpayer for omitted property
- correct answer Send board notice, may appeal within 30 days
Feet in an acre
- correct answer 43,560
