Skip to main content


Regina Andrijeski


Duties and Qualifications

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

  • Administer the assessment statutes 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.
  • The County Assessor must hold and maintain a valid certificate.
  • Attend mandatory workshops.
  • Obtain a minimum of 30 hours of continued education bi-yearly.  

Important Dates:

  • Personal Property Schedules due January 1st – May 1st
  • Homestead Exemption Applications due February 1st – June 31st
  • Valuation Protest Applications due June 1st – June 30th
  • Permissive Exemption Applications due December 1st – December 31st
  • Taxes due December 31st and delinquent May 1st

General Information Available from this office:

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

How Values Change

  • Fluctuations in the market
  • Outside influences on the property
  • Addition or removal of improvements
  • Remodel or rehabilitation

Property Tax Exemptions

  • Charitable facilities
  • Educational facilities
  • Religious facilities
  • Certain seniors or persons with disabilities