When part of your property is taken by the government, maybe for a new road or utility line, it’s called a partial taking. If this happens in Nebraska, you might wonder: What happens to my property taxes now? This guide breaks down how a partial taking affects Nebraska property tax, what reassessment means, and what steps you can take if your land was affected.

What Is a Partial Taking?

A partial taking happens when the government uses its legal power (called eminent domain) to take just a piece of your property, not the whole thing. For example, if the state needs ten feet off the edge of your yard for a sidewalk, that’s a partial taking. This is different from a total taking, which means losing your entire property. In Nebraska, partial takings are pretty common for road expansions and other public projects.

How Nebraska Property Tax Is Calculated After a Partial Taking

Nebraska property taxes are based on your property’s value. When a partial taking occurs, the value of your property usually goes down, after all, you own less land now. The county assessor will look at the new, smaller property and decide what it’s worth. This new value is what your property tax is based on going forward.

So, if you lose a strip of land along the edge of your lot, the assessor figures out how much less your property is worth now compared to before. The next time your tax bill arrives, it should reflect that smaller value. This process is called reassessment.

What to Expect from Nebraska Reassessment After Condemnation

After a partial taking, your property should be reassessed to match its new size and value. Here’s what usually happens:

  1. The government or a utility company takes part of your property.
  2. The county assessor is notified about the change.
  3. The assessor reviews your property and sets a new value for what remains.
  4. Your property tax bill is recalculated based on the new value.

This reassessment doesn’t always happen instantly. Sometimes, there’s a delay between when your land is taken and when your new tax bill shows up. If you think your property hasn’t been reassessed correctly, you can contact your local assessor’s office to ask about the new value.

Nebraska Property Tax Relief After a Taking

If you’re worried about paying too much tax after losing part of your property, Nebraska has some relief options. First, your main relief comes from the reassessment itself, your taxes should drop to reflect the new, lower value. But if you believe the reassessment didn’t go far enough, you can appeal.

Start by checking your new property value on the notice from the county. If it seems high, you can file an appeal with your county board of equalization. This is your chance to explain why you think your new property value, and your taxes, should be lower. In some cases, especially if your remaining property (called the remainder) lost more value than just the land that was taken, you may be able to make a strong case for a bigger reduction.

Remainder Assessment: What Happens to What’s Left?

The piece of your property that’s left after a partial taking is called the remainder. Sometimes, losing part of your land hurts the value of what’s left more than you might expect. Maybe the loss makes your lot an odd shape, or it takes away access to a road. In Nebraska, the county assessor should take these impacts into account when reassessing your property.

It’s important to check that the remainder assessment really reflects how the partial taking changed your property. If you notice problems, like your driveway is now too short or your backyard is much smaller, make sure to mention these when talking to your assessor or filing an appeal.

What Should You Do If Your Property Was Affected?

If your property faces a partial taking in Nebraska, here’s how to protect yourself:

  1. Keep records of what was taken and any notices you get from the government or utility.
  2. Review your next property tax bill to see if your taxes dropped to match your smaller property.
  3. If you think your assessment is still too high, contact your county assessor’s office.
  4. If needed, file an appeal with the county board of equalization.

You don’t have to navigate this alone. If you feel unsure about your options, talking to a property tax professional or attorney who understands Nebraska property tax partial taking issues can make the process smoother.

In short, a partial taking should lead to a lower property tax bill, but you might need to check that your local assessor made the right changes. Stay proactive and ask questions if something doesn’t look right.

Contact us to learn more about how we can help you with your Nebraska property tax after a partial taking.