York County Press Release
YORK COUNTY — The Nebraska Department of Revenue, Property Assessment Division, reminds owners of personal property that the Nebraska Personal Property Return and Schedule must be filed on or before May 1 with the county assessor where the personal property is located. If you have property at more than one location, contact the county assessor to determine the tax district.
A Nebraska Personal Property Return and Schedule must be filed for all depreciable tangible personal property that is: a) owned or held on January 1, 12:01 a.m. of each year; or b) leased from or to another person.
If depreciable tangible personal property subject to taxation is not reported by May 1, it is subject to the following penalties:
Deadline date and penalty: If value is added after May 1, but on or before June 30, 10% of the tax due on the value added; if value is added on or after July 1, 25% of the tax due on the value added.
The payment or nonpayment of sales tax does not impact the property tax status of tangible personal property.
The Nebraska Personal Property Return and additional information regarding taxable tangible personal property is available at https://revenue.nebraska.gov/PAD/personal-property.
County assessor contact information is available under Property Assessment; then click Assessors/Parcel Search
York County Assessor Kurt Bulgrin adds, “Also, in an effort to reduce costs, we are not sending out personal property returns this year as we have done in years past. Personal property owners will receive a purple or lavender postcard reminding them to provide a copy of their 2025 federal depreciation schedule when filing their returns with our office before May 1. A link directing them to the assessor’s website, where they can find a self-calculating form, will also be on the postcard. If anyone has questions, please contact my office.”
