| January 1, 12:00 AM |
Assessment date for all taxable property |
| February 1 |
1st date to file Homestead Exemption |
| May 1 |
1st Half Prior Year Real Estate and Personal Property Tax delinquent |
| May 1 |
Last date to file Personal Property Schedule without penalty |
| June 1 |
Last date for Assessor to notify property owners of increase in property valuation |
| June 1 to June 30 |
Dates that property owner may file a valuation protest with the Otoe County Board of Equalization |
| June 30 |
Last date to file for Homestead Exemption |
| June 30 |
Last date to file a request for "Greenbelt" Special Assessment for qualifying agricultural land |
| July 31 |
Last date to file or amend personal property schedule with a 10% penalty; after this date, all personal property added is subject to a 25% penalty |
| September 1 |
2nd Half of Prior Year Real Estate and Personal Property Tax becomes delinquent |
| October 15 |
Last date for the Otoe County Board of Equalization to set current tax year rates (levy date) |
| December 31 |
Current Year Real Estate and Personal Property Tax becomes due and payable |
