This site is designed to provide you with a useful resource for practical information about property values and the assessment process. Comparable sales data and maps are easily accessible. Here you can also find answers to commonly asked questions about property assessments. There are a number of programs and services the Douglas County Assessor administers, so please take time to visit the various web pages for more information. Although Douglas County has the largest number of properties in the State of Nebraska with more than 213,000 parcels, each property owner matters and deserves the best possible service by phone, at our office and over the Internet. Just click on the Customer Service link under Contact Us.
Under a law enacted by the 2014 Nebraska Unicameral, all vacant land will be valued at market value. That means if lots are selling for $50,000 in a subdivision, all other lots for sale in the same subdivision will be assessed for tax purposes at $50,000.
The owner of two or more vacant or unimproved lots that are being held for sale or resale, may elect to have the lots treated as one parcel for property assessment and property tax purposes. When treated in bulk, the sum assessed value may be lower than the sum of the market values. These lots must be in the same subdivision and in the same tax district.
An election for treatment as one parcel must be made annually by filing a Form 191 with the county assessor by December 31 immediately preceding the year for which the election to treat the vacant or unimproved lots as one parcel is sought.
For lots covered by this application, the county assessor must use the income approach, including the use of a discounted cash-flow analysis.
The mailing address on your property record will determine where your valuation notices and tax statements are sent. The Assessor's Office is now responsible for mailing address changes. To request such a change, call (402) 444-7060 and choose the prompt for real estate records, or email us here. If you email a request for an address change, include:
Douglas County residents elected Roger Morrissey as their new County Assessor in November of 1998. Although 1999 was his first year in elective office, Roger has extensive real estate and appraisal experience in both the private and public sectors.
From 1980 to 1983, he served as the Housing Manager for the City of Omaha Planning Department, where he was responsible for directing and supervising the 25 persons in the City's housing rehabilitation, code enforcement and condemnation sections. Roger then moved to the private sector, first as a partner at Ambassador Real Estate, a company with 20 agents. From 1986 to 1993 he operated his own independent fee appraisal company, continuing as a real estate appraiser for Valuation Information Technology from 1994 until his election in 1998.
During his career as a professional real estate appraiser, Roger has served his profession and the public in a variety of capacities. He was a referee for the Douglas County Board of Equalization in 1984, 1985, and 1988. He has taught real estate appraisal courses for the Institute of Financial Education, the Appraisal Institute, the U.S. Army Corps of Engineers, and for continuing education seminars. He was appointed by the Governor to serve on the Nebraska Real Estate Appraiser Board from 1992 to 1997, elected as chairman in 1994.
Roger Morrissey is a past chairman of the Appraiser Task Force for the Omaha Area Board of Realtors, and has served on the state boards of directors for both the Society of Real Estate Appraisers and the American Institute of Real Estate Appraisers.
A 1967 graduate of Creighton University, Roger served in the U.S. Army from 1967 to 1969. As a platoon commander in Vietnam, First Lieutenant Morrissey was awarded the Bronze Star and Air Medal. Active in several civic, religious, and charitable organizations, Roger and his wife have four children.